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1040ez2013

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1040ez2013

1040ez2013 4. 1040ez2013   Limit on Elective Deferrals Table of Contents Excess elective deferrals. 1040ez2013 General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. 1040ez2013 This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. 1040ez2013 A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. 1040ez2013 You can enter into more than one salary reduction agreement during a year. 1040ez2013 More than one 403(b) account. 1040ez2013 If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. 1040ez2013 403(b) plan and another retirement plan. 1040ez2013 If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. 1040ez2013 The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. 1040ez2013 Roth contribution program. 1040ez2013   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. 1040ez2013 Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. 1040ez2013   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. 1040ez2013 For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. 1040ez2013 Excess elective deferrals. 1040ez2013   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. 1040ez2013 General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. 1040ez2013 This limit applies without regard to community property laws. 1040ez2013 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. 1040ez2013 If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. 1040ez2013 To determine whether you have 15 years of service with your employer, see Years of Service , next. 1040ez2013 Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. 1040ez2013 How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. 1040ez2013 You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. 1040ez2013 If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. 1040ez2013 Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. 1040ez2013 Figuring Your Years of Service Take the following rules into account when figuring your years of service. 1040ez2013 Status of employer. 1040ez2013   Your years of service include only periods during which your employer was a qualified employer. 1040ez2013 Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. 1040ez2013 Service with one employer. 1040ez2013   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. 1040ez2013 Church employee. 1040ez2013   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. 1040ez2013 For more information about church employees, see chapter 5. 1040ez2013 Self-employed ministers. 1040ez2013   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. 1040ez2013 Total years of service. 1040ez2013   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. 1040ez2013 Example. 1040ez2013 The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 1040ez2013 Marsha began working with ABC schools in September 2009. 1040ez2013 She has always worked full-time for each annual work period. 1040ez2013 At the end of 2013, Marsha had 4. 1040ez2013 5 years of service with ABC Public Schools, as shown in Table 4-1. 1040ez2013 Table 4-1. 1040ez2013 Marsha's Years of Service Note. 1040ez2013 This table shows how Marsha figures her years of service, as explained in the previous example. 1040ez2013 Year Period Worked Portion of Work Period Years of Service 2009 Sept. 1040ez2013 –Dec. 1040ez2013 . 1040ez2013 5 year . 1040ez2013 5 year 2010 Feb. 1040ez2013 –May . 1040ez2013 5 year 1 year Sept. 1040ez2013 –Dec. 1040ez2013 . 1040ez2013 5 year 2011 Feb. 1040ez2013 –May . 1040ez2013 5 year 1 year Sept. 1040ez2013 –Dec. 1040ez2013 . 1040ez2013 5 year 2012 Feb. 1040ez2013 –May . 1040ez2013 5 year 1 year Sept. 1040ez2013 –Dec. 1040ez2013 . 1040ez2013 5 year 2013 Feb. 1040ez2013 –May . 1040ez2013 5 year 1 year Sept. 1040ez2013 –Dec. 1040ez2013 . 1040ez2013 5 year Total years of service 4. 1040ez2013 5 years Full-time or part-time. 1040ez2013   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. 1040ez2013 When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. 1040ez2013 Employer's annual work period. 1040ez2013   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. 1040ez2013 Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. 1040ez2013 Note. 1040ez2013 You cannot accumulate more than 1 year of service in a 12-month period. 1040ez2013 Example. 1040ez2013 All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. 1040ez2013 Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 1040ez2013 Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. 1040ez2013 Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. 1040ez2013 In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. 1040ez2013 How to compare. 1040ez2013   You can use any method that reasonably and accurately reflects the amount of work required. 1040ez2013 For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. 1040ez2013   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. 1040ez2013 Example. 1040ez2013 An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. 1040ez2013   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. 1040ez2013 Full year of service. 1040ez2013   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. 1040ez2013 Example. 1040ez2013 If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. 1040ez2013 Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. 1040ez2013 Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. 1040ez2013 Full-time for part of the year. 1040ez2013   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 1040ez2013 The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 1040ez2013 Example. 1040ez2013 Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). 1040ez2013 The annual work period for the college is 8 months (February through May and July through October). 1040ez2013 Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. 1040ez2013 Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. 1040ez2013   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. 1040ez2013 The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 1040ez2013 Example. 1040ez2013 Vance teaches one course at a local medical school. 1040ez2013 He teaches 3 hours per week for two semesters. 1040ez2013 Other faculty members at the same school teach 9 hours per week for two semesters. 1040ez2013 The annual work period of the medical school is two semesters. 1040ez2013 An instructor teaching 9 hours a week for two semesters is considered a full-time employee. 1040ez2013 Given these facts, Vance has worked part-time for a full annual work period. 1040ez2013 Vance has completed 1/3 of a year of service, figured as shown below. 1040ez2013 Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. 1040ez2013   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. 1040ez2013   Figure the first fraction as though you had worked full-time for part of the annual work period. 1040ez2013 The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 1040ez2013 The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 1040ez2013   Figure the second fraction as though you had worked part-time for the entire annual work period. 1040ez2013 The fraction is as follows: The numerator (top number) is the number of hours or days you worked. 1040ez2013 The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 1040ez2013   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. 1040ez2013 Example. 1040ez2013 Maria, an attorney, teaches a course for one semester at a law school. 1040ez2013 She teaches 3 hours per week. 1040ez2013 The annual work period for teachers at the school is two semesters. 1040ez2013 All full-time instructors at the school are required to teach 12 hours per week. 1040ez2013 Based on these facts, Maria is employed part-time for part of the annual work period. 1040ez2013 Her year of service for this year is determined by multiplying two fractions. 1040ez2013 Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. 1040ez2013 Example Floyd has figured his limit on annual additions. 1040ez2013 The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. 1040ez2013 Figuring Floyd's limit on elective deferrals. 1040ez2013   Floyd has been employed with his current employer for less than 15 years. 1040ez2013 He is not eligible for the special 15-year increase. 1040ez2013 Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. 1040ez2013 Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. 1040ez2013 Additionally, Floyd's employer does not offer a Roth contribution program. 1040ez2013 Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. 1040ez2013 Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. 1040ez2013 Table 4-2. 1040ez2013 Worksheet 1. 1040ez2013 Maximum Amount Contributable (MAC) Note. 1040ez2013 Use this worksheet to figure your MAC. 1040ez2013 Part I. 1040ez2013 Limit on Annual Additions     1. 1040ez2013 Enter your includible compensation for your most recent year of service 1. 1040ez2013 $70,475 2. 1040ez2013 Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. 1040ez2013 52,000 3. 1040ez2013 Enter the lesser of line 1 or line 2. 1040ez2013 This is your limit on annual additions 3. 1040ez2013 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. 1040ez2013     Part II. 1040ez2013 Limit on Elective Deferrals     4. 1040ez2013 Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. 1040ez2013 17,500   Note. 1040ez2013 If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. 1040ez2013 If not, enter zero (-0-) on line 16 and go to line 17. 1040ez2013     5. 1040ez2013 Amount per year of service 5. 1040ez2013 5,000 6. 1040ez2013 Enter your years of service 6. 1040ez2013   7. 1040ez2013 Multiply line 5 by line 6 7. 1040ez2013   8. 1040ez2013 Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. 1040ez2013   9. 1040ez2013 Subtract line 8 from line 7. 1040ez2013 If zero or less, enter zero (-0-) 9. 1040ez2013   10. 1040ez2013 Maximum increase in limit for long service 10. 1040ez2013 15,000 11. 1040ez2013 Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. 1040ez2013   12. 1040ez2013 Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. 1040ez2013   13. 1040ez2013 Add lines 11 and 12 13. 1040ez2013   14. 1040ez2013 Subtract line 13 from line 10 14. 1040ez2013   15. 1040ez2013 Maximum additional contributions 15. 1040ez2013 3,000 16. 1040ez2013 Enter the least of lines 9, 14, or 15. 1040ez2013 This is your increase in the limit for long service 16. 1040ez2013 -0- 17. 1040ez2013 Add lines 4 and 16. 1040ez2013 This is your limit on elective deferrals 17. 1040ez2013 17,500   Part III. 1040ez2013 Maximum Amount Contributable     18. 1040ez2013 If you had only nonelective contributions, enter the amount from line 3. 1040ez2013 This is your MAC. 1040ez2013    If you had only elective deferrals, enter the lesser of lines 3 or 17. 1040ez2013 This is your MAC. 1040ez2013    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. 1040ez2013 This is your MAC. 1040ez2013 (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. 1040ez2013 ) 18. 1040ez2013 $17,500 Prev  Up  Next   Home   More Online Publications
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1040ez2013 Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. 1040ez2013 Accrual method, Accrual method taxpayers. 1040ez2013 , Accrual method. 1040ez2013 , Holders must use accrual method. 1040ez2013 , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. 1040ez2013 Acquisition discount, Government obligations. 1040ez2013 , Acquisition discount on short-term obligations. 1040ez2013 Adjusted basis, Basis adjustment. 1040ez2013 , Fair market value equal to or more than donor's adjusted basis. 1040ez2013 , Adjusted Basis, Short sales. 1040ez2013 Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. 1040ez2013 , Child's Alaska Permanent Fund dividends. 1040ez2013 Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. 1040ez2013 Annuities Borrowing on, Borrowing on insurance. 1040ez2013 Interest on, Interest on annuity contract. 1040ez2013 Life insurance proceeds used to buy, Annuity. 1040ez2013 Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. 1040ez2013 Trade for, Trade of investment property for an annuity. 1040ez2013 , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. 1040ez2013 Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. 1040ez2013 Assistance (see Tax help) At-risk rules, At-risk rules. 1040ez2013 , At-risk rules. 1040ez2013 Attorneys' fees, Attorney or accounting fees. 1040ez2013 Automatic investment service, Automatic investment service and dividend reinvestment plans. 1040ez2013 , Automatic investment service. 1040ez2013 , Automatic investment service. 1040ez2013 Average basis, Average Basis Double-category method, Transition rule from double-category method. 1040ez2013 Illustrated, Average basis method illustrated. 1040ez2013 B Backup withholding, Backup withholding. 1040ez2013 Bad debts, Nonbusiness bad debt. 1040ez2013 , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. 1040ez2013 Basis, Basis of Investment Property, U. 1040ez2013 S. 1040ez2013 Treasury Notes or Bonds Adjusted, Basis adjustment. 1040ez2013 , Fair market value equal to or more than donor's adjusted basis. 1040ez2013 , Adjusted Basis, Short sales. 1040ez2013 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. 1040ez2013 Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. 1040ez2013 REMIC, residual interest, Basis in the residual interest. 1040ez2013 Replacement stock, Basis of replacement stock. 1040ez2013 Shares acquired by reinvestment, Reinvestment right. 1040ez2013 Stocks and bonds, Basis adjustment. 1040ez2013 , Basis. 1040ez2013 , Basis. 1040ez2013 , Stocks and Bonds Bearer obligations, Bearer CDs. 1040ez2013 , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. 1040ez2013 Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. 1040ez2013 Basis, Basis. 1040ez2013 , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. 1040ez2013 Convertible, Convertible stocks and bonds. 1040ez2013 Coupon, Coupon bonds. 1040ez2013 Enterprise zone facility, Enterprise zone facility bonds. 1040ez2013 Federally guaranteed, Federally guaranteed bonds. 1040ez2013 Identification, Identifying stock or bonds sold. 1040ez2013 Market discount, Market discount. 1040ez2013 , Limit on interest deduction for market discount bonds. 1040ez2013 , Market discount on bonds. 1040ez2013 , Market discount bonds. 1040ez2013 , Market discount bonds. 1040ez2013 New York Liberty bonds, New York Liberty bonds. 1040ez2013 Par value, Bonds purchased at par value. 1040ez2013 Premiums on, Bond premium. 1040ez2013 , Premiums on bonds. 1040ez2013 Private activity, Private activity bonds. 1040ez2013 Redemption or retirement of, Redemption or retirement of bonds. 1040ez2013 Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. 1040ez2013 Stripped, Stripped bonds or coupons. 1040ez2013 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 1040ez2013 Tax credit bonds, Tax credit bonds. 1040ez2013 Tax-exempt, Tax-exempt state and local government bonds. 1040ez2013 Traded flat, Bonds traded flat. 1040ez2013 U. 1040ez2013 S. 1040ez2013 savings (see U. 1040ez2013 S. 1040ez2013 savings bonds) U. 1040ez2013 S. 1040ez2013 Treasury (see U. 1040ez2013 S. 1040ez2013 Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. 1040ez2013 , Sale expenses. 1040ez2013 C Calls and puts, Puts and Calls Table 4-3, Table 4-3. 1040ez2013 Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. 1040ez2013 , Capital gain distributions. 1040ez2013 , Child's capital gain distributions. 1040ez2013 , Capital gain distributions received. 1040ez2013 Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. 1040ez2013 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. 1040ez2013 Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 1040ez2013 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). 1040ez2013 Losses, limit on, Limit on deduction. 1040ez2013 Passive activities, Passive activity gains and losses. 1040ez2013 Qualified covered call options, Capital loss on qualified covered call options. 1040ez2013 Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. 1040ez2013 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. 1040ez2013 Tax rates, Capital Gain Tax Rates, Table 4-4. 1040ez2013 What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. 1040ez2013 What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. 1040ez2013 , Capital Losses Worksheet 4-1, Worksheet 4-1. 1040ez2013 Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. 1040ez2013 , Cash method. 1040ez2013 , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. 1040ez2013 Cash-settled options, Cash-settled options. 1040ez2013 Casualty losses, Ordinary loss or casualty loss. 1040ez2013 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. 1040ez2013 Capital gain distributions, Child's capital gain distributions. 1040ez2013 Custodian account for, Custodian account for your child. 1040ez2013 Gifts to, Income from property given to a child. 1040ez2013 Investment income of, Tax on unearned income of certain children. 1040ez2013 , Investment income of child reported on parent's return. 1040ez2013 Qualified dividends, Child's qualified dividends. 1040ez2013 Savings account with parent as trustee, Savings account with parent as trustee. 1040ez2013 U. 1040ez2013 S. 1040ez2013 savings bond owner, Child as only owner. 1040ez2013 Clerical help, Clerical help and office rent. 1040ez2013 Co-owners of U. 1040ez2013 S. 1040ez2013 savings bonds, Co-owners. 1040ez2013 Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. 1040ez2013 Commissions, Commissions and load charges. 1040ez2013 Commodity futures, Commodity Futures, Commodity futures. 1040ez2013 Community property U. 1040ez2013 S. 1040ez2013 savings bonds, Community property. 1040ez2013 Constructive ownership transactions, Constructive ownership of stock. 1040ez2013 , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. 1040ez2013 Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. 1040ez2013 Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. 1040ez2013 Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. 1040ez2013 , Child's capital gain distributions. 1040ez2013 , Capital gain distributions received. 1040ez2013 Constructive, Constructive distributions. 1040ez2013 Dividends (see Dividends) Fractional shares, Fractional shares. 1040ez2013 Liquidating, Liquidating Distributions, Liquidating distributions. 1040ez2013 Nondividend, Nondividend Distributions, Nondividend distributions. 1040ez2013 Return of capital, Basis adjustment. 1040ez2013 Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. 1040ez2013 Corporate reorganizations, Corporate reorganizations. 1040ez2013 Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. 1040ez2013 D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. 1040ez2013 Dealer securities futures contracts, Dealer securities futures contract. 1040ez2013 Debt instruments, retirement of, Retirement of debt instrument. 1040ez2013 Decedents, Appreciated property you gave the decedent. 1040ez2013 , Decedent's capital loss. 1040ez2013 U. 1040ez2013 S. 1040ez2013 savings bond interest, reporting of, Decedents. 1040ez2013 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. 1040ez2013 Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. 1040ez2013 Dividends, Dividends and Other Distributions, Form 1099-DIV. 1040ez2013 (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. 1040ez2013 , Child's Alaska Permanent Fund dividends. 1040ez2013 Exempt-interest, Exempt-interest dividends. 1040ez2013 , Exempt-interest dividends. 1040ez2013 , Exempt-interest dividends on mutual fund stock. 1040ez2013 Extraordinary, Extraordinary dividends. 1040ez2013 Holding period, Holding period. 1040ez2013 Insurance policies, Dividends on insurance policies. 1040ez2013 Money market funds, Money Market Funds Nominees, Nominees. 1040ez2013 , Nominees. 1040ez2013 Ordinary, Ordinary Dividends Patronage, Patronage dividends. 1040ez2013 Payments in lieu of, Payments in lieu of dividends. 1040ez2013 Qualified, Qualified Dividends, Qualified dividends. 1040ez2013 , Child's qualified dividends. 1040ez2013 Qualified foreign corporation, Qualified foreign corporation. 1040ez2013 Received in January, Dividends received in January. 1040ez2013 Reinvestment of, Reinvested distributions. 1040ez2013 Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. 1040ez2013 , Dividend reinvestment plans. 1040ez2013 Reporting requirements, Form 1099-DIV. 1040ez2013 , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. 1040ez2013 Sale or trade vs. 1040ez2013 , Dividend versus sale or trade. 1040ez2013 Scrip, Scrip dividends. 1040ez2013 Sold stock, Dividends on stock sold. 1040ez2013 Stock, Stock dividends. 1040ez2013 , Stock dividends. 1040ez2013 Underreported, Underreported interest and dividends. 1040ez2013 Veterans' insurance, Interest on VA dividends. 1040ez2013 , Dividends on veterans' insurance. 1040ez2013 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. 1040ez2013 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. 1040ez2013 Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. 1040ez2013 Enterprise zone facility bonds, Enterprise zone facility bonds. 1040ez2013 Equity option, Equity option. 1040ez2013 Estate income received by beneficiary, Beneficiary of an estate or trust. 1040ez2013 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. 1040ez2013 Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. 1040ez2013 , Fair market value less than donor's adjusted basis. 1040ez2013 , Fair market value. 1040ez2013 Federal guarantee on bonds, Federally guaranteed bonds. 1040ez2013 Fees to buy or sell, Fees to buy or sell. 1040ez2013 Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). 1040ez2013 Foreign currency transactions, Foreign currency contract. 1040ez2013 Foreign income, Reminders Form 1040, Form 1040. 1040ez2013 , Form 1040A or Form 1040. 1040ez2013 Form 1040, Schedule B, Schedule B (Form 1040A or 1040). 1040ez2013 Form 1040, Schedule D, How to report gain. 1040ez2013 Form 1040A, Form 1040A. 1040ez2013 Form 1040X, Filing a claim for refund. 1040ez2013 Form 1041, Filing requirement. 1040ez2013 Form 1065, Filing requirement. 1040ez2013 Schedule K-1, Schedule K-1 (Form 1065). 1040ez2013 Form 1066, Schedule Q, Schedule Q (Form 1066). 1040ez2013 , Investment expenses from pass-through entities. 1040ez2013 Form 1096, File Form 1099-INT with the IRS. 1040ez2013 , File Form 1099-DIV with the IRS. 1040ez2013 , File Form 1099-B or Form 1099-S with the IRS. 1040ez2013 Form 1099-B, Form 1099-B. 1040ez2013 , Form 1099-B transactions. 1040ez2013 , File Form 1099-B or Form 1099-S with the IRS. 1040ez2013 Form 1099-CAP, Form 1099-CAP transactions. 1040ez2013 Form 1099-DIV, General Information, Form 1099-DIV. 1040ez2013 , Form 1099-DIV. 1040ez2013 , File Form 1099-DIV with the IRS. 1040ez2013 Form 1099-INT, General Information, Form 1099-INT. 1040ez2013 , Form 1099-INT for U. 1040ez2013 S. 1040ez2013 savings bond interest. 1040ez2013 , Form 1099-INT. 1040ez2013 , File Form 1099-INT with the IRS. 1040ez2013 , Forms 1099-INT and 1099-OID. 1040ez2013 , Forms 1099-INT and 1099-OID. 1040ez2013 Form 1099-MISC, Form 1099-MISC. 1040ez2013 , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. 1040ez2013 , Form 1099-OID, Form 1099-OID. 1040ez2013 , Forms 1099-INT and 1099-OID. 1040ez2013 , Forms 1099-INT and 1099-OID. 1040ez2013 Form 1099-S, Form 1099-S transactions. 1040ez2013 , File Form 1099-B or Form 1099-S with the IRS. 1040ez2013 Form 1120, Filing requirement. 1040ez2013 Form 2439, Undistributed capital gains of mutual funds and REITs. 1040ez2013 Form 3115, Change from method 2. 1040ez2013 , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. 1040ez2013 Form 4797, How to report. 1040ez2013 , Losses on Section 1244 (Small Business) Stock, How to report. 1040ez2013 Form 4952, Form 4952 Form 6198, At-risk rules. 1040ez2013 Form 6781, Form 6781. 1040ez2013 , How to report. 1040ez2013 , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. 1040ez2013 Form 8275, Negligence or disregard of rules or regulations. 1040ez2013 Form 8275-R, Negligence or disregard of rules or regulations. 1040ez2013 Form 8582, Form 8582. 1040ez2013 Form 8615, Tax on unearned income of certain children. 1040ez2013 Form 8815, Form 8815. 1040ez2013 , Figuring the interest part of the proceeds (Form 8815, line 6). 1040ez2013 , Interest excluded under the Education Savings Bond Program. 1040ez2013 Form 8824, How to report. 1040ez2013 Form 8832, Clubs formed before 1997. 1040ez2013 Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. 1040ez2013 Form 8949 Bad debts, How to report bad debts. 1040ez2013 Basis adjustment, Basis adjustment. 1040ez2013 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. 1040ez2013 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. 1040ez2013 Form 1099-B, Form 1099-B. 1040ez2013 , Form 1099-B transactions. 1040ez2013 Form 1099-CAP, Form 1099-CAP transactions. 1040ez2013 Form 1099-S, Form 1099-S transactions. 1040ez2013 Fractional shares, Fractional shares. 1040ez2013 Gain, qualified small business stock, How to report gain. 1040ez2013 How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. 1040ez2013 Marked-to-market election, Mark-to-market election made. 1040ez2013 Market discount bonds, Market discount bonds. 1040ez2013 , Market discount bonds. 1040ez2013 Musical compositions, Capital asset treatment for self-created musical works. 1040ez2013 Nominees, Nominees. 1040ez2013 Nonbusiness bad debt, Nonbusiness bad debt. 1040ez2013 Nondividend distributions, Nondividend distributions. 1040ez2013 Option, How to report. 1040ez2013 Property bought at various times, Sale of property bought at various times. 1040ez2013 Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. 1040ez2013 Sale expenses, Sale expenses. 1040ez2013 Short-term gains and losses, Short-term gains and losses. 1040ez2013 Software, Stocks and Bonds Worthless securities, How to report loss. 1040ez2013 Form SS-4, Identifying number. 1040ez2013 Form W-8BEN, Nonresident aliens. 1040ez2013 Form W-9, Certification. 1040ez2013 Fractional shares, Fractional shares. 1040ez2013 , Automatic investment service. 1040ez2013 Free tax services, Free help with your tax return. 1040ez2013 Frozen deposits, Interest income on frozen deposits. 1040ez2013 , Frozen deposits. 1040ez2013 Futures contracts Regulated, Regulated futures contract. 1040ez2013 Securities, Securities futures contract. 1040ez2013 , Securities futures contract to sell. 1040ez2013 , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. 1040ez2013 Wash sales, Options and futures contracts. 1040ez2013 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. 1040ez2013 (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. 1040ez2013 , Property Received as a Gift, Property received as a gift. 1040ez2013 Gifts of shares, Shares received as gift. 1040ez2013 Government obligations, Government obligations. 1040ez2013 H Hedging transactions, Hedging exception. 1040ez2013 , Hedging Transactions, Hedging transaction. 1040ez2013 Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. 1040ez2013 Shares acquired by reinvestment, Reinvested distributions. 1040ez2013 Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. 1040ez2013 S. 1040ez2013 , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 1040ez2013 Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). 1040ez2013 Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. 1040ez2013 Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. 1040ez2013 Transfer by inheritance, Transfer by inheritance. 1040ez2013 Insolvency of contractors, Insolvency of contractor. 1040ez2013 Installment sales, Installment sales. 1040ez2013 Insurance Borrowing on, Borrowing on insurance. 1040ez2013 Dividends, interest on, Interest on insurance dividends. 1040ez2013 , Dividends on insurance policies. 1040ez2013 Interest option on, Interest option on insurance. 1040ez2013 Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. 1040ez2013 Single-premium life, Single-premium life insurance, endowment, and annuity contracts. 1040ez2013 Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. 1040ez2013 , Dividends on veterans' insurance. 1040ez2013 Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. 1040ez2013 , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. 1040ez2013 Paid in advance, Interest paid in advance. 1040ez2013 Straddles, Interest expense and carrying charges on straddles. 1040ez2013 Interest income, Interest Income Annuity contracts, Interest on annuity contract. 1040ez2013 Bonds traded flat, Bonds traded flat. 1040ez2013 Certificates of deposits, Certificates of deposit and other deferred interest accounts. 1040ez2013 Condemnation awards, Interest on condemnation award. 1040ez2013 Deferred interest accounts, Certificates of deposit and other deferred interest accounts. 1040ez2013 Dividends on deposit or share accounts, Dividends that are actually interest. 1040ez2013 Frozen deposits, Interest income on frozen deposits. 1040ez2013 , Frozen deposits. 1040ez2013 Gift for opening account, Gift for opening account. 1040ez2013 Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 1040ez2013 Installment sale payments, Installment sale payments. 1040ez2013 Insurance dividends, Interest on insurance dividends. 1040ez2013 Money market funds, Money market funds. 1040ez2013 Nominee distributions, Nominees. 1040ez2013 Prepaid insurance premiums, Prepaid insurance premiums. 1040ez2013 Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. 1040ez2013 Seller-financed mortgage, Form 1040A. 1040ez2013 , Interest on seller-financed mortgage. 1040ez2013 Tax refunds, Interest on tax refunds. 1040ez2013 Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. 1040ez2013 Taxable, Taxable Interest — General, Bonds traded flat. 1040ez2013 , Taxation of interest. 1040ez2013 , Taxable Interest U. 1040ez2013 S. 1040ez2013 savings bonds, person responsible for tax (Table 1-2), Table 1-2. 1040ez2013 Who Pays the Tax on U. 1040ez2013 S. 1040ez2013 Savings Bond Interest Underreported, Underreported interest and dividends. 1040ez2013 Unstated, Unstated interest. 1040ez2013 Usurious interest, Usurious interest. 1040ez2013 VA insurance dividends, Interest on VA dividends. 1040ez2013 Investment clubs, Investment Clubs, Filing requirement. 1040ez2013 Investment counsel and advice, Investment counsel and advice. 1040ez2013 Investment expenses, Investment Expenses Allocated, Allocated investment expenses. 1040ez2013 At-risk rules, At-risk rules. 1040ez2013 Deductible, Expenses of Producing Income Interest, Investment interest deducted. 1040ez2013 Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. 1040ez2013 Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. 1040ez2013 , Investment income of child reported on parent's return. 1040ez2013 General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. 1040ez2013 Where To Report Common Types of Investment Income Investment property, Investment property. 1040ez2013 Basis, Basis of Investment Property Definition, Investment property. 1040ez2013 Gain or loss treatment, Investment property. 1040ez2013 Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. 1040ez2013 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. 1040ez2013 Joint and separate returns, Joint return. 1040ez2013 , Joint and separate returns. 1040ez2013 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. 1040ez2013 Reporting requirements, How to report. 1040ez2013 Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 1040ez2013 Listed options, Listed option. 1040ez2013 Load charges, Commissions and load charges. 1040ez2013 Loans Below-market, Below-Market Loans, Effective dates. 1040ez2013 Gift and demand, Gift and demand loans. 1040ez2013 Guarantees, Loan guarantees. 1040ez2013 Term, Term loans. 1040ez2013 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. 1040ez2013 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). 1040ez2013 Losses on sales or trades, Property received from a related party. 1040ez2013 (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. 1040ez2013 , Loss carryback election. 1040ez2013 Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. 1040ez2013 Passive activities, Passive activity losses. 1040ez2013 , Passive activity losses. 1040ez2013 , Passive activity losses and credits. 1040ez2013 , Losses from passive activities. 1040ez2013 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. 1040ez2013 Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. 1040ez2013 Market discount bonds, Market discount. 1040ez2013 , Market Discount Bonds, Partial principal payments. 1040ez2013 , Limit on interest deduction for market discount bonds. 1040ez2013 , Market discount on bonds. 1040ez2013 , Market discount bonds. 1040ez2013 , Market discount bonds. 1040ez2013 Accrued market discount, Accrued market discount. 1040ez2013 Maximum rate of capital gains (Table 4-4), Table 4-4. 1040ez2013 What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. 1040ez2013 Meetings, expenses of attending, Stockholders' meetings. 1040ez2013 Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. 1040ez2013 , Mixed straddles. 1040ez2013 Money market funds, Money Market Funds Interest income, Money market funds. 1040ez2013 Mortgages Revenue bonds, Mortgage revenue bonds. 1040ez2013 Secondary liability on home, Secondary liability on home mortgage. 1040ez2013 Seller-financed, Interest on seller-financed mortgage. 1040ez2013 Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. 1040ez2013 , Tax-exempt state and local government bonds. 1040ez2013 (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). 1040ez2013 , Choosing to include net capital gain. 1040ez2013 , Including mutual fund or REMIC expenses in income. 1040ez2013 , Shares in a mutual fund or REIT. 1040ez2013 , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. 1040ez2013 Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. 1040ez2013 publicly offered, Publicly-offered mutual funds. 1040ez2013 N Net Investment Income Tax, What's New, Net investment income tax (NIIT). 1040ez2013 New York Liberty bonds, New York Liberty bonds. 1040ez2013 NIIT, What's New, Net investment income tax (NIIT). 1040ez2013 Nominee distributions Dividends, Nominees. 1040ez2013 , Nominees. 1040ez2013 Interest income, Nominees. 1040ez2013 , Nominee distributions. 1040ez2013 Original issue discount, Nominee. 1040ez2013 Nonbusiness bad debts, Nonbusiness bad debt. 1040ez2013 , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 1040ez2013 Nonqualified preferred stock, Nonqualified preferred stock. 1040ez2013 Nonresident aliens Backup withholding, Nonresident aliens. 1040ez2013 Nontaxable return of capital, Basis adjustment. 1040ez2013 Nontaxable stock rights, Nontaxable stock rights. 1040ez2013 Nontaxable trades, Nontaxable Trades, Nontaxable trades. 1040ez2013 Notes Individuals, bought at discount, Notes of individuals. 1040ez2013 U. 1040ez2013 S. 1040ez2013 Treasury (see U. 1040ez2013 S. 1040ez2013 Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. 1040ez2013 Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. 1040ez2013 , Cash settlement option. 1040ez2013 Dealer equity, Dealer equity option. 1040ez2013 Deep-in-the-money, Qualified covered call options and optioned stock. 1040ez2013 Employee stock, Reminders Equity, Equity option. 1040ez2013 Gain or loss, Options, Qualified covered call options and optioned stock. 1040ez2013 Holding period, Option exercised. 1040ez2013 Listed, Listed option. 1040ez2013 Nonequity, Nonequity option. 1040ez2013 Qualified covered call, Qualified covered call options and optioned stock. 1040ez2013 Reporting requirements, How to report. 1040ez2013 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. 1040ez2013 Wash sales, Options and futures contracts. 1040ez2013 Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. 1040ez2013 Original issue discount (OID), Original issue discount. 1040ez2013 , Original Issue Discount (OID), Stripped tax-exempt obligations. 1040ez2013 , Original issue discount (OID) on debt instruments. 1040ez2013 Adjustment to, Original issue discount (OID) adjustment. 1040ez2013 Reporting requirements, Exceptions to reporting OID. 1040ez2013 , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. 1040ez2013 Passive activities Gains and losses, Passive activity losses. 1040ez2013 , Passive activity losses. 1040ez2013 , Passive activity losses and credits. 1040ez2013 , Losses from passive activities. 1040ez2013 , Passive activity gains and losses. 1040ez2013 Patronage dividends, Patronage dividends. 1040ez2013 Penalties Accuracy-related, Accuracy-related penalty. 1040ez2013 , Accuracy-related penalties. 1040ez2013 Backup withholding, Penalties. 1040ez2013 Civil fraud, Civil fraud penalty. 1040ez2013 Early withdrawal, Interest subject to penalty for early withdrawal. 1040ez2013 , Penalty on early withdrawal of savings. 1040ez2013 Failure to pay tax, Failure to pay tax. 1040ez2013 Failure to supply SSN, Penalty for failure to supply SSN. 1040ez2013 Substantial understatement, Substantial understatement of tax. 1040ez2013 Valuation misstatement, Substantial valuation misstatement. 1040ez2013 Political parties Debts owed by, Debts owed by political parties. 1040ez2013 Preferred stock Nonqualified, Nonqualified preferred stock. 1040ez2013 Redeemable at a premium, Preferred stock redeemable at a premium. 1040ez2013 Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. 1040ez2013 , Premiums on bonds. 1040ez2013 Private activity bonds, Private activity bonds. 1040ez2013 Public utility stock reinvestment, Public utilities. 1040ez2013 Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. 1040ez2013 Puts and Calls Q Qualified dividends, Qualified dividends. 1040ez2013 Qualified small business stock, Qualified small business stock. 1040ez2013 , Qualified small business stock. 1040ez2013 , 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. 1040ez2013 , Shares in a mutual fund or REIT. 1040ez2013 , Loss on mutual fund or REIT stock held 6 months or less. 1040ez2013 Real estate mortgage investment conduits (REMICs), REMICs, Expenses. 1040ez2013 , Including mutual fund or REMIC expenses in income. 1040ez2013 Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 1040ez2013 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. 1040ez2013 Redemption or retirement of bonds, Redemption or retirement of bonds. 1040ez2013 Regulated futures contract, Regulated futures contract. 1040ez2013 Reinvestment rights, Commissions and load charges. 1040ez2013 REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. 1040ez2013 , Related Party Transactions, Property received from a related party. 1040ez2013 Related persons, Related persons. 1040ez2013 REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. 1040ez2013 Reporting requirements Bad debts, How to report bad debts. 1040ez2013 Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. 1040ez2013 , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. 1040ez2013 Interest on U. 1040ez2013 S. 1040ez2013 savings bonds, Reporting options for cash method taxpayers. 1040ez2013 , Choice to report interest each year. 1040ez2013 Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. 1040ez2013 Options, How to report. 1040ez2013 Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. 1040ez2013 Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. 1040ez2013 Straddles, Section 1256 contracts and straddles. 1040ez2013 Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. 1040ez2013 Trades, How To Report Repossession of real property, Real property repossessed. 1040ez2013 Restricted property, Restricted property. 1040ez2013 Restricted stock, Dividends received on restricted stock. 1040ez2013 Retirement of debt instrument, Retirement of debt instrument. 1040ez2013 Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. 1040ez2013 Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. 1040ez2013 Safe deposit box, Safe deposit box rent. 1040ez2013 Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. 1040ez2013 S. 1040ez2013 savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. 1040ez2013 Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. 1040ez2013 Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. 1040ez2013 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. 1040ez2013 , Section 1256 contract options. 1040ez2013 , Section 1256 contracts and straddles. 1040ez2013 Net gain on, Net section 1256 contracts gain. 1040ez2013 Net loss on, Net section 1256 contracts loss. 1040ez2013 Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. 1040ez2013 Lost, stolen, etc. 1040ez2013 , cost of replacing, Cost of replacing missing securities. 1040ez2013 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. 1040ez2013 Securities futures contracts, Dealer securities futures contract. 1040ez2013 , Securities futures contract. 1040ez2013 , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. 1040ez2013 Seller-financed mortgages, Interest on seller-financed mortgage. 1040ez2013 Short sales, Short Sales, Extraordinary dividends. 1040ez2013 Adjusted basis, Short sales. 1040ez2013 Expenses of, Short-sale expenses. 1040ez2013 Extraordinary dividends, Extraordinary dividends. 1040ez2013 Puts, Put option as short sale. 1040ez2013 Small business investment company stock, Short sale. 1040ez2013 Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 1040ez2013 Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. 1040ez2013 , Acquisition discount on short-term obligations. 1040ez2013 , Short-term government obligations. 1040ez2013 Interest deduction, limit on, Limit on interest deduction for short-term obligations. 1040ez2013 Sixty/forty (60/40) rule, 60/40 rule. 1040ez2013 Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. 1040ez2013 Reporting requirements, How to report. 1040ez2013 Small business stock, Qualified small business stock. 1040ez2013 , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. 1040ez2013 , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. 1040ez2013 Joint accounts, SSN for joint account. 1040ez2013 Requirement to give, Social security number (SSN). 1040ez2013 Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. 1040ez2013 , SSBIC stock. 1040ez2013 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. 1040ez2013 Registration requirement, Registration requirement. 1040ez2013 Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. 1040ez2013 , Basis adjustment. 1040ez2013 , Basis. 1040ez2013 , Stocks and Bonds, Basis of replacement stock. 1040ez2013 Capital asset, Stocks, stock rights, and bonds. 1040ez2013 Constructive ownership, Constructive ownership of stock. 1040ez2013 Convertible, Convertible stocks and bonds. 1040ez2013 Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. 1040ez2013 , Automatic investment service. 1040ez2013 Identification, Identifying stock or bonds sold. 1040ez2013 Installment sales, Installment sales. 1040ez2013 Nonqualified preferred stock, Nonqualified preferred stock. 1040ez2013 Options for employees, Reminders Public utility, reinvestment, Public utilities. 1040ez2013 Redemption of, Redemption of stock. 1040ez2013 Replacement stock, Basis of replacement stock. 1040ez2013 Restricted stock, Dividends received on restricted stock. 1040ez2013 Rights, Distributions of Stock and Stock Rights, Stock rights. 1040ez2013 , Nontaxable stock rights. 1040ez2013 S corporations, S corporation stock. 1040ez2013 Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. 1040ez2013 , Qualified small business stock. 1040ez2013 Specialized small business investment company, Specialized small business investment company stock or partnership interest. 1040ez2013 Splits, Stock splits. 1040ez2013 Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. 1040ez2013 Trades, Stock for stock of the same corporation. 1040ez2013 Trust instruments treated as, Certain trust instruments treated as stock. 1040ez2013 Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. 1040ez2013 Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. 1040ez2013 Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. 1040ez2013 , Mixed straddles. 1040ez2013 , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. 1040ez2013 Stripped bonds and coupons, Stripped bonds or coupons. 1040ez2013 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 1040ez2013 Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. 1040ez2013 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. 1040ez2013 Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. 1040ez2013 Puts and Calls U. 1040ez2013 S. 1040ez2013 savings bonds, person responsible for tax (Table 1-2), Table 1-2. 1040ez2013 Who Pays the Tax on U. 1040ez2013 S. 1040ez2013 Savings Bond Interest Tax credit bonds, Tax credit bonds. 1040ez2013 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. 1040ez2013 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. 1040ez2013 Tax-exempt income Expenses of, Tax-exempt income. 1040ez2013 Interest, Tax-Exempt Interest, Reporting tax-exempt interest. 1040ez2013 Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. 1040ez2013 , Discounted tax-exempt obligations. 1040ez2013 Taxable income, expenses of, Expenses for both tax-exempt and taxable income. 1040ez2013 Taxes State and local transfer, State and local transfer taxes. 1040ez2013 State income, State income taxes. 1040ez2013 Term loans, Term loans. 1040ez2013 Trade or business, Passive activity. 1040ez2013 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. 1040ez2013 Reporting requirements, How To Report Stock, Stock for stock of the same corporation. 1040ez2013 Taxable, Property Received in Taxable Trades U. 1040ez2013 S. 1040ez2013 Treasury notes or bonds, U. 1040ez2013 S. 1040ez2013 Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. 1040ez2013 S. 1040ez2013 Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). 1040ez2013 , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. 1040ez2013 Trustee's commission for revocable trust, Trustee's commissions for revocable trust. 1040ez2013 U U. 1040ez2013 S. 1040ez2013 savings bonds, U. 1040ez2013 S. 1040ez2013 obligations. 1040ez2013 , U. 1040ez2013 S. 1040ez2013 Savings Bonds Reporting interest on, U. 1040ez2013 S. 1040ez2013 obligations. 1040ez2013 , U. 1040ez2013 S. 1040ez2013 Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. 1040ez2013 Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 1040ez2013 Tax, responsible person (Table 1-2), Table 1-2. 1040ez2013 Who Pays the Tax on U. 1040ez2013 S. 1040ez2013 Savings Bond Interest U. 1040ez2013 S. 1040ez2013 Treasury bills, notes, and bonds, U. 1040ez2013 S. 1040ez2013 obligations. 1040ez2013 , U. 1040ez2013 S. 1040ez2013 Treasury Bills, Notes, and Bonds, U. 1040ez2013 S. 1040ez2013 Treasury Notes or Bonds, U. 1040ez2013 S. 1040ez2013 Treasury notes and bonds. 1040ez2013 Undistributed capital gains, Undistributed capital gains. 1040ez2013 Usurious interest, Usurious interest. 1040ez2013 V Veterans' insurance Dividends on, Dividends on veterans' insurance. 1040ez2013 W Warrants, Warrants. 1040ez2013 Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. 1040ez2013 Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 1040ez2013 Worksheets Capital loss carryover, Worksheet 4-1. 1040ez2013 Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 1040ez2013 Prev  Up     Home   More Online Publications