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2009 Income Tax Forms

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2009 Income Tax Forms

2009 income tax forms Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 2009 income tax forms Assistance (see Tax help) B Basis Adjusted, Adjusted basis. 2009 income tax forms Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. 2009 income tax forms , Basis in installment obligation. 2009 income tax forms , Basis in installment obligation. 2009 income tax forms Installment sale, Adjusted basis for installment sale purposes. 2009 income tax forms Repossessed property, Basis in repossessed property. 2009 income tax forms , Basis. 2009 income tax forms Bond, Bond. 2009 income tax forms Buyer's note, Buyer's note. 2009 income tax forms C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. 2009 income tax forms D Dealer sales, special rule, Dealer sales. 2009 income tax forms Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). 2009 income tax forms , Fair market value (FMV). 2009 income tax forms Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. 2009 income tax forms 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. 2009 income tax forms Schedule D (Form 1040), Schedule D (Form 1040), Other forms. 2009 income tax forms , Schedule D (Form 1040). 2009 income tax forms Free tax services, Free help with your tax return. 2009 income tax forms G Gross profit percentage, Gross profit percentage. 2009 income tax forms Gross profit, defined, Gross profit. 2009 income tax forms Guarantee, Debt not payable on demand. 2009 income tax forms H Help (see Tax help) I Installment obligation Defined, Installment obligation. 2009 income tax forms Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. 2009 income tax forms Unstated, Installment income after 2013. 2009 income tax forms Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. 2009 income tax forms L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. 2009 income tax forms Third-party, Third-party note. 2009 income tax forms O Original issue discount, Installment income after 2013. 2009 income tax forms P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. 2009 income tax forms Reporting sale to, Related person. 2009 income tax forms Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. 2009 income tax forms Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. 2009 income tax forms Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. 2009 income tax forms Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. 2009 income tax forms Stock or securities, Stock or securities. 2009 income tax forms Sales by dealers, Dealer sales. 2009 income tax forms Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. 2009 income tax forms Selling price Defined, Selling price. 2009 income tax forms Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. 2009 income tax forms T Tax help, How To Get Tax Help Third-party note, Third-party note. 2009 income tax forms TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. 2009 income tax forms Prev  Up     Home   More Online Publications
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Suspicious e-Mails and Identity Theft

The Internal Revenue Service has issued several recent consumer warnings on the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. When identity theft takes place over the Internet, it is called phishing.

Suspicious e-Mail/Phishing

Phishing (as in “fishing for information” and “hooking” victims) is a scam where Internet fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victims’ identity. Current scams include phony e-mails which claim to come from the IRS and which lure the victims into the scam by telling them that they are due a tax refund.

Phishing and Other Schemes Using the IRS Name

The IRS periodically alerts taxpayers to, and maintains a list of, phishing schemes using the IRS name, logo or Web site clone. If you've received an e-mail, phone call or fax claiming to come from the IRS that seemed a little suspicious, you just may find it on this list.

News Releases

  • IR-2013-84, IRS Warns of Pervasive Telephone Scam
  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • IR-2013-3, National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft
  • IR-2012-29, Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71, IRS Alerts Public to New Identity Theft Scams
  • IR-2008-11, IRS Warns of New E-Mail and Telephone Scams Using the IRS Name; Advance Payment Scams Starting
  • IR-2007-183, IRS Warns of E-Mail Scam Soliciting Donations to California Wildfire Victims
  • IR-2007-148, IRS Warns of New E-mail Scam Offering Cash for Participation in “Member Satisfaction Survey”
  • IR-2007-109, IRS Warns Taxpayers of New E-mail Scams
  • IR-2007-75, IRS Warns of Phony e-Mails Claiming to Come from the IRS
  • IR-2006-116, Electronic Federal Tax Payment System Cited in New E-mail Scam
  • IR-2006-104, IRS Renews E-mail Alert Following New Scams
  • IR-2006-49, IRS Establishes e-Mail Box for Taxpayers to Report Phony e-Mails

Fact Sheets

  • FS-2014-3, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2014-2, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2013-4, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts 
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2010-9, Online Scams that Impersonate the IRS
  • FS-2009-4, The Official Internal Revenue Service Web Site Is IRS.gov
  • FS-2008-9, Identity Theft E-mail Scams a Growing Problem

Videos

Articles

You Can Help Shut Down Phishing Schemes

The good news is that you can help shut down these schemes and prevent others from being victimized. If you receive a suspicious e-mail that claims to come from the IRS, you can relay that e-mail to a new IRS mailbox, phishing@irs.gov. Follow instructions in the link below for sending the bogus e-mail to ensure that it retains critical elements found in the original e-mail. The IRS can use the information, URLs and links in the suspicious e-mails you send to trace the hosting Web site and alert authorities to help shut down the fraudulent sites. Unfortunately, due to the expected volume, the IRS will not be able to acknowledge receipt or respond to you.

Identity Theft

Identity theft can be committed through e-mail (phishing) or other means, such as regular mail, fax or telephone, or even by going through someone's trash.

Identity theft occurs when someone uses your personal information such as your name, Social Security number or other identifying information without your permission to commit fraud or other crimes. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns or even commit crimes. People whose identities have been stolen can spend months or years — and their hard-earned money — cleaning up the mess thieves have made of their good name and credit record. In the meantime, victims may lose job opportunities, be refused loans, education, housing or cars, or even get arrested for crimes they didn't commit.

Employment Verification Contacts

You may receive a call from an IRS employee requesting verification of income and/or withholding information that has been reported to the IRS through other means. This contact may be made through a telephone call or a faxed request.  

If you receive a telephone call or a fax from someone claiming to be with the IRS and you are not comfortable providing the information, you should contact our customer service line at 1-800-829-4933 to verify the validity of the call or fax. You may then contact the IRS employee who requested the information and provide the required information.

Recent Schemes

The IRS periodically alerts taxpayers to schemes that fraudulently use the IRS name, logo or Web site clone to to gain access to consumers’ financial information in order to steal their identity and assets. The scams may take place through e-mail, fax or phone. The IRS also maintains a list of phishing and other schemes.

For more information on various schemes, see the following:

To Report Fraud

For other than phishing schemes, you may report the fraudulent misuse of the IRS name, logo, forms or other IRS property by calling the TIGTA toll-free hotline at 1-800-366-4484 or visiting the TIGTA Web site.

Other Federal Resources

For more information on understanding and preventing identity theft and suspicious e-mails (phishing), or dealing with their aftermath, check out the following federal resources:

Page Last Reviewed or Updated: 14-Mar-2014

The 2009 Income Tax Forms

2009 income tax forms 1. 2009 income tax forms   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). 2009 income tax forms These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). 2009 income tax forms In addition, the following are subject to the tax on unrelated business income. 2009 income tax forms Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). 2009 income tax forms State and municipal colleges and universities. 2009 income tax forms Qualified state tuition programs. 2009 income tax forms Medical savings accounts (MSAs) described in section 220(d). 2009 income tax forms Coverdell savings accounts described in section 530. 2009 income tax forms U. 2009 income tax forms S. 2009 income tax forms instrumentalities. 2009 income tax forms   A corporation that is a U. 2009 income tax forms S. 2009 income tax forms instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. 2009 income tax forms Colleges and universities. 2009 income tax forms   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. 2009 income tax forms As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). 2009 income tax forms   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. 2009 income tax forms It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. 2009 income tax forms If the business activity is unrelated, the income in both instances will be subject to the tax. 2009 income tax forms If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. 2009 income tax forms Title-holding corporations. 2009 income tax forms   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. 2009 income tax forms   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. 2009 income tax forms However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. 2009 income tax forms Example. 2009 income tax forms X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. 2009 income tax forms During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. 2009 income tax forms X also receives $100,000 from source N, which is not related to A's exempt function. 2009 income tax forms X and A file a consolidated return for the tax year. 2009 income tax forms X has unrelated business income of $100,000. 2009 income tax forms Prev  Up  Next   Home   More Online Publications