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Aarp Tax Aide Locations

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Aarp Tax Aide Locations

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

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Effective January 1, 2013, the IRS implemented new procedures for issuing new Individual Taxpayer Identification Numbers (ITINs). Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security Number.

Specifically, the new procedures apply to most applicants submitting Forms W-7, Application for IRS Individual Taxpayer Identification Number. ITINs for individuals in these categories generally are issued during the tax filing season with the submission of a Form 1040, U.S. Individual Income Tax Return.

Questions and Answers

Some Applicants Not Impacted By Changes

Some categories of applicants are not impacted by these changes:

  • Military spouses and dependents without an SSN who need an ITIN (Military spouses use box e on Form W-7 and dependents use box d). Exceptions to the new document standards will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent’s U.S. military identification, or applying from an overseas APO/FPO address.
  • Nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits (use boxes a and h on Form W-7). Non-resident alien applicants generally need ITINs for reasons besides filing a U.S. tax return. This is necessary for nonresident aliens who may be subject to third-party withholding for various income, such as certain gambling winnings or pension income, or need an ITIN for information reporting purposes. While existing documentation standards will be maintained only for these applicants, scrutiny of the documents will be heightened. ITIN applications of this category that are accompanied by a U.S. tax return will be subject to the new interim document standards.

The October 2, 2012 procedures put into place for the following groups will remain in effect:

  • Student and Exchange Visitor Program (SEVP) participants. SEVP participants already provide documentation to the Department of Homeland Security under the requirements of that program. Individuals studying under the SEVP will be required to apply through a university, college or other SEVP-approved institution. These are individuals admitted to the U.S. under an F, J or M visa who receive taxable scholarship, fellowship or other grants reportable by the school on Form W-2 or Form 1042-S. These procedures cover applications for the primary applicant, their spouse and dependents.
  • Non-citizens with approved Tax Year 2011 extensions to file their tax returns. These are noncitizens who requested an extension of time to file a 2011 federal income tax return for resident and nonresident aliens and choose to not submit originals documents or copies.
Page Last Reviewed or Updated: 12-Dec-2013

The Aarp Tax Aide Locations

Aarp tax aide locations 14. Aarp tax aide locations   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. Aarp tax aide locations Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). Aarp tax aide locations Failing to keep adequate records. Aarp tax aide locations Failing to file returns. Aarp tax aide locations Failing to pay taxes. Aarp tax aide locations Filing returns late. Aarp tax aide locations Filing false or fraudulent returns. Aarp tax aide locations Paying taxes late. Aarp tax aide locations Failing to make deposits. Aarp tax aide locations Depositing taxes late. Aarp tax aide locations Making false statements relating to tax. Aarp tax aide locations Failing to register. Aarp tax aide locations Misrepresenting that tax is excluded from the price of an article. Aarp tax aide locations Failure to register. Aarp tax aide locations   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Aarp tax aide locations Claims. Aarp tax aide locations   There are criminal penalties for false or fraudulent claims. Aarp tax aide locations In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. Aarp tax aide locations An excessive amount is the amount claimed that is more than the allowable amount. Aarp tax aide locations The penalty is the greater of two times the excessive amount or $10. Aarp tax aide locations Trust fund recovery penalty. Aarp tax aide locations   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. Aarp tax aide locations You must pay over these taxes to the U. Aarp tax aide locations S. Aarp tax aide locations Government. Aarp tax aide locations   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. Aarp tax aide locations Willfully means voluntarily, consciously, and intentionally. Aarp tax aide locations The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. Aarp tax aide locations S. Aarp tax aide locations Government. Aarp tax aide locations   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. Aarp tax aide locations If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. Aarp tax aide locations Paying other expenses of the business instead of paying the taxes is willful behavior. Aarp tax aide locations   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). Aarp tax aide locations This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. Aarp tax aide locations The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. Aarp tax aide locations Having signature power on the business checking account could be a significant factor in determining responsibility. Aarp tax aide locations Prev  Up  Next   Home   More Online Publications