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Does A Working Student Have To File For Taxes

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Does A Working Student Have To File For Taxes

Does a working student have to file for taxes 16. Does a working student have to file for taxes   Reporting Gains and Losses Table of Contents What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Does a working student have to file for taxes Exception 2. Does a working student have to file for taxes File Form 1099-B or Form 1099-S with the IRS. Does a working student have to file for taxes Capital Losses Capital Gain Tax Rates What's New Maximum capital gain rates. Does a working student have to file for taxes . Does a working student have to file for taxes  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Does a working student have to file for taxes Introduction This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Form 8949 and Schedule D (Form 1040). Does a working student have to file for taxes The discussion includes the following topics. Does a working student have to file for taxes How to report short-term gains and losses. Does a working student have to file for taxes How to report long-term gains and losses. Does a working student have to file for taxes How to figure capital loss carryovers. Does a working student have to file for taxes How to figure your tax on a net capital gain. Does a working student have to file for taxes If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D (Form 1040). Does a working student have to file for taxes Useful Items - You may want to see: Publication 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income 8582 Passive Activity Loss Limitations 8949 Sales and Other Dispositions of Capital Assets Schedule D (Form 1040) Capital Gains and Losses Reporting Capital Gains and Losses Generally, report capital gains and losses on Form 8949. Does a working student have to file for taxes Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D (Form 1040). Does a working student have to file for taxes Use Form 8949 to report: The sale or exchange of a capital asset not reported on another form or schedule; Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit; and Nonbusiness bad debts. Does a working student have to file for taxes Use Schedule D (Form 1040): To figure the overall gain or loss from transactions reported on Form 8949; To report a gain from Form 6252 or Part I of Form 4797; To report a gain or loss from Form 4684, 6781, or 8824; To report capital gain distributions not reported directly on Form 1040 or Form 1040A; To report a capital loss carryover from the previous tax year to the current tax year; To report your share of a gain or (loss) from a partnership, S corporation, estate, or trust; To report transactions reported to you on a Form 1099-B (or substitute statement) showing basis was reported to the IRS and to which none of the Form 8949 adjustments or codes apply; and To report undistributed long-term capital gains from Form 2439. Does a working student have to file for taxes On Form 8949, enter all sales and exchanges of capital assets, including stocks, bonds, etc. Does a working student have to file for taxes , and real estate (if not reported on Form 4684, 4797, 6252, 6781, 8824, or line 1a or 8a of Schedule D). Does a working student have to file for taxes Include these transactions even if you did not receive a Form 1099-B or 1099-S (or substitute statement) for the transaction. Does a working student have to file for taxes Report short-term gains or losses in Part I. Does a working student have to file for taxes Report long-term gains or losses in Part II. Does a working student have to file for taxes Use as many Forms 8949 as you need. Does a working student have to file for taxes Exceptions to filing Form 8949 and Schedule D (Form 1040). Does a working student have to file for taxes   There are certain situations where you may not have to file Form 8949 and/or Schedule D (Form 1040). Does a working student have to file for taxes Exception 1. Does a working student have to file for taxes   You do not have to file Form 8949 or Schedule D (Form 1040) if you have no capital losses and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements). Does a working student have to file for taxes (If any Form(s) 1099-DIV (or substitute statements) you receive have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain), you do not qualify for this exception. Does a working student have to file for taxes ) If you qualify for this exception, report your capital gain distributions directly on line 13 of Form 1040 (and check the box on line 13). Does a working student have to file for taxes Also use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax. Does a working student have to file for taxes You can report your capital gain distributions on line 10 of Form 1040A, instead of on Form 1040, if none of the Forms 1099-DIV (or substitute statements) you received have an amount in box 2b, 2c, or 2d, and you do not have to file Form 1040. Does a working student have to file for taxes Exception 2. Does a working student have to file for taxes   You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are: Capital gain distributions; A capital loss carryover; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows the basis was reported to the IRS and for which you do not need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. Does a working student have to file for taxes Installment sales. Does a working student have to file for taxes   You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. Does a working student have to file for taxes You must report the entire gain in the year of sale (the year in which the trade date occurs). Does a working student have to file for taxes Passive activity gains and losses. Does a working student have to file for taxes    If you have gains or losses from a passive activity, you may also have to report them on Form 8582. Does a working student have to file for taxes In some cases, the loss may be limited under the passive activity rules. Does a working student have to file for taxes Refer to Form 8582 and its instructions for more information about reporting capital gains and losses from a passive activity. Does a working student have to file for taxes Form 1099-B transactions. Does a working student have to file for taxes   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B or substitute statement from the broker. Does a working student have to file for taxes Use the Form 1099-B or the substitute statement to complete Form 8949. Does a working student have to file for taxes If you sold a covered security in 2013, your broker should send you a Form 1099-B (or substitute statement) that shows your basis. Does a working student have to file for taxes This will help you complete Form 8949. Does a working student have to file for taxes Generally, a covered security is a security you acquired after 2010. Does a working student have to file for taxes   Report the gross proceeds shown in box 2a of Form 1099-B as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Does a working student have to file for taxes However, if the broker advises you, in box 2a of Form 1099-B, that gross proceeds (sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Does a working student have to file for taxes    Include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Does a working student have to file for taxes If you include an expense of sale in column (g), enter “E” in column (f). Does a working student have to file for taxes Form 1099-CAP transactions. Does a working student have to file for taxes   If a corporation in which you own stock has had a change in control or a substantial change in capital structure, you should receive Form 1099-CAP or a substitute statement from the corporation. Does a working student have to file for taxes Use the Form 1099-CAP or substitute statement to fill in Form 8949. Does a working student have to file for taxes If your computations show that you would have a loss because of the change, do not enter any amounts on Form 8949 or Schedule D (Form 1040). Does a working student have to file for taxes You cannot claim a loss on Schedule D (Form 1040) as a result of this transaction. Does a working student have to file for taxes   Report the aggregate amount received shown in box 2 of Form 1099-CAP as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Does a working student have to file for taxes Form 1099-S transactions. Does a working student have to file for taxes   If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099-S showing the gross proceeds. Does a working student have to file for taxes    “Reportable real estate” is defined as any present or future ownership interest in any of the following: Improved or unimproved land, including air space; Inherently permanent structures, including any residential, commercial, or industrial building; A condominium unit and its accessory fixtures and common elements, including land; and Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code). Does a working student have to file for taxes   A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Does a working student have to file for taxes   Your Form 1099-S will show the gross proceeds from the sale or exchange in box 2. Does a working student have to file for taxes See the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040) for how to report these transactions and include them in Part I or Part II of Form 8949 as appropriate. Does a working student have to file for taxes However, report like-kind exchanges on Form 8824 instead. Does a working student have to file for taxes   It is unlawful for any real estate reporting person to separately charge you for complying with the requirement to file Form 1099-S. Does a working student have to file for taxes Nominees. Does a working student have to file for taxes   If you receive gross proceeds as a nominee (that is, the gross proceeds are in your name but actually belong to someone else), see the Instructions for Form 8949 for how to report these amounts on Form 8949. Does a working student have to file for taxes File Form 1099-B or Form 1099-S with the IRS. Does a working student have to file for taxes   If you received gross proceeds as a nominee in 2013, you must file a Form 1099-B or Form 1099-S for those proceeds with the IRS. Does a working student have to file for taxes Send the Form 1099-B or Form 1099-S with a Form 1096, Annual Summary and Transmittal of U. Does a working student have to file for taxes S. Does a working student have to file for taxes Information Returns, to your Internal Revenue Service Center by February 28, 2014 (March 31, 2014, if you file Form 1099-B or Form 1099-S electronically). Does a working student have to file for taxes Give the actual owner of the proceeds Copy B of the Form 1099-B or Form 1099-S by February 18, 2014. Does a working student have to file for taxes On Form 1099-B, you should be listed as the “Payer. Does a working student have to file for taxes ” The other owner should be listed as the “Recipient. Does a working student have to file for taxes ” On Form 1099-S, you should be listed as the “Filer. Does a working student have to file for taxes ” The other owner should be listed as the “Transferor. Does a working student have to file for taxes ” You do not have to file a Form 1099-B or Form 1099-S to show proceeds for your spouse. Does a working student have to file for taxes For more information about the reporting requirements and the penalties for failure to file (or furnish) certain information returns, see the General Instructions for Certain Information Returns. Does a working student have to file for taxes If you are filing electronically see Publication 1220. Does a working student have to file for taxes Sale of property bought at various times. Does a working student have to file for taxes   If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one row in Part I of Form 8949, and the long-term gain or loss on one row in Part II of Form 8949. Does a working student have to file for taxes Write “Various” in column (b) for the “Date acquired. Does a working student have to file for taxes ” Sale expenses. Does a working student have to file for taxes    On Form 8949, include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Does a working student have to file for taxes If you include an expense of sale in column (g), enter “E” in column (f). Does a working student have to file for taxes   For more information about adjustments to basis, see chapter 13. Does a working student have to file for taxes Short-term gains and losses. Does a working student have to file for taxes   Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. Does a working student have to file for taxes You report it in Part I of Form 8949. Does a working student have to file for taxes   You combine your share of short-term capital gain or loss from partnerships, S corporations, estates, and trusts, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7 of Schedule D (Form 1040). Does a working student have to file for taxes Long-term gains and losses. Does a working student have to file for taxes    A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. Does a working student have to file for taxes You report it in Part II of Form 8949. Does a working student have to file for taxes   You report the following in Part II of Schedule D (Form 1040): Undistributed long-term capital gains from a mutual fund (or other regulated investment company) or real estate investment trust (REIT); Your share of long-term capital gains or losses from partnerships, S corporations, estates, and trusts; All capital gain distributions from mutual funds and REITs not reported directly on line 10 of Form 1040A or line 13 of Form 1040; and Long-term capital loss carryovers. Does a working student have to file for taxes    The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Does a working student have to file for taxes Total net gain or loss. Does a working student have to file for taxes   To figure your total net gain or loss, combine your net short-term capital gain or loss (Schedule D (Form 1040), line 7) with your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Does a working student have to file for taxes Enter the result on Schedule D (Form 1040), Part III, line 16. Does a working student have to file for taxes If your losses are more than your gains, see Capital Losses , next. Does a working student have to file for taxes If both lines 15 and 16 of your Schedule D (Form 1040) are gains and your taxable income on your Form 1040 is more than zero, see Capital Gain Tax Rates , later. Does a working student have to file for taxes Capital Losses If your capital losses are more than your capital gains, you can claim a capital loss deduction. Does a working student have to file for taxes Report the amount of the deduction on line 13 of Form 1040, in parentheses. Does a working student have to file for taxes Limit on deduction. Does a working student have to file for taxes   Your allowable capital loss deduction, figured on Schedule D (Form 1040), is the lesser of: $3,000 ($1,500 if you are married and file a separate return); or Your total net loss as shown on line 16 of Schedule D (Form 1040). Does a working student have to file for taxes   You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit. Does a working student have to file for taxes Capital loss carryover. Does a working student have to file for taxes   If you have a total net loss on line 16 of Schedule D (Form 1040) that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. Does a working student have to file for taxes If part of the loss is still unused, you can carry it over to later years until it is completely used up. Does a working student have to file for taxes   When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. Does a working student have to file for taxes   When you carry over a loss, it remains long term or short term. Does a working student have to file for taxes A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains. Does a working student have to file for taxes Figuring your carryover. Does a working student have to file for taxes   The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of: Your allowable capital loss deduction for the year; or Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions. Does a working student have to file for taxes   If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2). Does a working student have to file for taxes    Complete the Capital Loss Carryover Worksheet in the Instructions for Schedule D or Publication 550 to determine the part of your capital loss that you can carry over. Does a working student have to file for taxes Example. Does a working student have to file for taxes Bob and Gloria sold securities in 2013. Does a working student have to file for taxes The sales resulted in a capital loss of $7,000. Does a working student have to file for taxes They had no other capital transactions. Does a working student have to file for taxes Their taxable income was $26,000. Does a working student have to file for taxes On their joint 2013 return, they can deduct $3,000. Does a working student have to file for taxes The unused part of the loss, $4,000 ($7,000 − $3,000), can be carried over to 2014. Does a working student have to file for taxes If their capital loss had been $2,000, their capital loss deduction would have been $2,000. Does a working student have to file for taxes They would have no carryover. Does a working student have to file for taxes Use short-term losses first. Does a working student have to file for taxes   When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. Does a working student have to file for taxes If you have not reached the limit on the capital loss deduction after using the short-term capital losses, use the long-term capital losses until you reach the limit. Does a working student have to file for taxes Decedent's capital loss. Does a working student have to file for taxes    A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. Does a working student have to file for taxes The capital loss limits discussed earlier still apply in this situation. Does a working student have to file for taxes The decedent's estate cannot deduct any of the loss or carry it over to following years. Does a working student have to file for taxes Joint and separate returns. Does a working student have to file for taxes   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Does a working student have to file for taxes However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Does a working student have to file for taxes Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Does a working student have to file for taxes These lower rates are called the maximum capital gain rates. Does a working student have to file for taxes The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Does a working student have to file for taxes For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Does a working student have to file for taxes See Table 16-1 for details. Does a working student have to file for taxes If you figure your tax using the maximum capital gain rate and the regular tax computation results in a lower tax, the regular tax computation applies. Does a working student have to file for taxes Example. Does a working student have to file for taxes All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. Does a working student have to file for taxes If you are otherwise subject to a rate lower than 28%, the 28% rate does not apply. Does a working student have to file for taxes Investment interest deducted. Does a working student have to file for taxes   If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. Does a working student have to file for taxes Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. Does a working student have to file for taxes This is done on the Schedule D Tax Worksheet or the Qualified Dividends and Capital Gain Tax Worksheet. Does a working student have to file for taxes For more information about the limit on investment interest, see Interest Expenses in chapter 3 of Publication 550. Does a working student have to file for taxes Table 16-1. Does a working student have to file for taxes What Is Your Maximum Capital Gain Rate? IF your net capital gain is from . Does a working student have to file for taxes . Does a working student have to file for taxes . Does a working student have to file for taxes THEN your  maximum capital gain rate is . Does a working student have to file for taxes . Does a working student have to file for taxes . Does a working student have to file for taxes a collectibles gain 28% an eligible gain on qualified small business stock minus the section 1202 exclusion 28% an unrecaptured section 1250 gain 25% other gain1 and the regular tax rate that would apply is 39. Does a working student have to file for taxes 6% 20% other gain1 and the regular tax rate that would apply is 25%, 28%, 33%, or 35% 15% other gain1 and the regular tax rate that would apply is 10% or 15% 0% 1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain. Does a working student have to file for taxes     Collectibles gain or loss. Does a working student have to file for taxes   This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. Does a working student have to file for taxes   Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles. Does a working student have to file for taxes Gain on qualified small business stock. Does a working student have to file for taxes    If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude some or all of your gain under section 1202. Does a working student have to file for taxes The eligible gain minus your section 1202 exclusion is a 28% rate gain. Does a working student have to file for taxes See Gains on Qualified Small Business Stock in chapter 4 of Publication 550. Does a working student have to file for taxes Unrecaptured section 1250 gain. Does a working student have to file for taxes    Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. Does a working student have to file for taxes Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D (Form 1040) instructions to figure your unrecaptured section 1250 gain. Does a working student have to file for taxes For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544. Does a working student have to file for taxes Tax computation using maximum capital gain rates. Does a working student have to file for taxes   Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Does a working student have to file for taxes You have net capital gain if Schedule D (Form 1040), lines 15 and 16, are both gains. Does a working student have to file for taxes Schedule D Tax Worksheet. Does a working student have to file for taxes   Use the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions to figure your tax if: You have to file Schedule D (Form 1040); and Schedule D (Form 1040), line 18 (28% rate gain) or line 19 (unrecaptured section 1250 gain), is more than zero. Does a working student have to file for taxes Qualified Dividends and Capital Gain Tax Worksheet. Does a working student have to file for taxes   If you do not have to use the Schedule D Tax Worksheet (as explained above) and any of the following apply, use the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040 or Form 1040A (whichever you file) to figure your tax. Does a working student have to file for taxes You received qualified dividends. Does a working student have to file for taxes (See Qualified Dividends in chapter 8. Does a working student have to file for taxes ) You do not have to file Schedule D (Form 1040) and you received capital gain distributions. Does a working student have to file for taxes (See Exceptions to filing Form 8949 and Schedule D (Form 1040) , earlier. Does a working student have to file for taxes ) Schedule D (Form 1040), lines 15 and 16, are both more than zero. Does a working student have to file for taxes Alternative minimum tax. Does a working student have to file for taxes   These capital gain rates are also used in figuring alternative minimum tax. Does a working student have to file for taxes Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - SOI Working Papers

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Statistics of Income Working Papers

The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association’s annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

Papers in this series generally do not undergo the extensive review and editorial process accorded official SOI publications. Instead, these working papers are intended to make results of research available to others and to encourage discussion on a variety of topics. As a result, papers may be occasionally revised or updated.

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2014

Older Taxpayers’ Response to Taxation of Social Security Benefits
Leonard Burman, Syracuse University and the Tax Policy Center, Norma B. Coe, University of Washington and the National Bureau of Economic Research, Kevin Pierce, Internal Revenue Service, Liu Tian, Syracuse University

Over the Top: How Tax Returns Show that the Very Rich Are Different from You and Me
Jenny Bourne and Lisa Rosenmerkel

The Economic Impact of Tax Expenditures: Evidence from Spatial Variation Across the U.S.
Associated Tables (.xls format)
Raj Chetty and Nathaniel Hendren, Harvard University and the National Bureau of Economic Research, and, Patrick Kline and Emmanuel Saez, University of California, Berkeley and the National Bureau of Economic Research

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2013

The Home Mortgage Interest Deduction and Migratory Insurance Over the Great Recession
Danny Yagan, University of California, Berkeley

Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus
Eric Zwick and James Mahon, Harvard University

A New Look at the Income-Wealth Connection for America’s Wealthiest Decedents
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

A Comparison of Wealth Estimates For America’s Wealthiest Decedents Using Tax Data and Data From The Forbes 400
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
Danny Yagan, University of California, Berkeley

Do Tax Credits for Parents Affect Child College Enrollment?
Nathaniel G. Hilger, Brown University

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2011

New Evidence on the Long-Term Impacts of Tax Credits
Raj Chetty and JohnFriedman, Harvard University and the National Bureau of Economic Research, and Jonah Rockoff, Columbia University and the National Bureau of Economic Research

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2009

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Henry, Kimberly; Testa, Valerie; Valliant, Richard

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Kimberly Henry and Valerie Testa, Internal Revenue Service and Richard Valliant, University of Michigan

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum, Internal Revenue Service

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2008

Dissemination Of Statistical Products: The IRS’s Journey
Gangi, Martha Eller

Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005
Bryant, Victoria

Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007
Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette

90 Years of SOI: A Collection of Historical Articles
Multiple Authors

Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample
Henry, Kimberly

Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling
Weber, Michael; Paris, David; Sailer, Peter

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2007

Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File
Vartivarian, Sonya; Czajka, John; Weber, Michael

Measuring the Quality of Service to Taxpayers in Volunteer Sites
Cecco, Kevin; Walsh, Ronald; Hooker, Rachael

SOI Develops Better Survey Questions Through Pretesting
Milleville, Diane; Wells, Tara

Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records
Henry, Kimberly; Lahiri, Partha; Fisher, Robin

An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators
Henry, Kimberly; Strudler, Michael; Chen, William

Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion
Liu, Yan; Kott, Phillip

Improving the Quality of U.S. Tax Statistics: Recent Innovations in Editing and Imputation Techniques at the Statistics of Income Division of the U.S. Internal Revenue Service
Scott M. Hollenbeck, Melissa Ludlum, and Barry W. Johnson, Internal Revenue Service

Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities
Diamond, John; Rector, Ralph; Weber, Michael

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2006

Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
Sailer, Peter; Pierce, Kevin; Lomize, Evgenia

Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan

Performance Measurement within the Statistics of Income Division
Cecco, Kevin

Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service
Schwartz, Ruth; Kilss, Beth

Tying Website Performance to Mission Achievement in the Federal Government
Milleville, Diane

The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data
Weber, Michael

Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs
Day, Charles

Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
Gangi, Martha Eller; Henry, Kimberly; Raub, Brian

Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
Matthew L. Scoffic

An Analysis of the Free File Program
Chu, Michelle; Kovalick, Melissa

Comparing Strategies To Estimate a Measure of Heteroscedasticity
Henry, Kimberly; Valliant, Richard

Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals
Johnson, Barry; Schreiber, Lisa

Monitoring Statistics of Income (SOI) Samples
Koshansky, Joseph

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2005

Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents
Sailer, Peter; Bryant, Victoria Holden, Sarah

The 1999 Individual Income Tax Return Edited Panel
Weber, Michael; Bryant, Victoria

A Cluster Analysis Approach To Describing Tax Data
Raub, Brian; Chen, William

Origins of the Estate and Personal Wealth Sample Design
McMahon, Paul

Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?
Davitian, Lucy

Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends
Gross, Emily

A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey
Henry, Eric; Day, Charles

Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study
Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael

The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data
Singmaster, Rob; Redmiles, Lissa

Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003
Boynton, Charles; DeFilippes, Portia; Legel, Ellen

An Essay on the Effects of Taxation on the Corporate Financial Policy
Contos, George

An Analysis of Business Organizational Structure and Activity from Tax Data
Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt

Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?
Bloomquist, Kim; An, Zhiyong

Current Research in the Nonprofit Sector
Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret

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2004

Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001
Sailer, Peter; Holden, Sarah

Further Analysis of the Distribution of Income and Taxes, 1979–2003
Strudler, Michael; Petska, Tom; Petska, Ryan

The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel
Weber, Michael

Assessing Industry Codes on the IRS Business Master File
McMahon, Paul

Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service
Cecco, Kevin

The Evolution of IRS Telephone Quality Measures
Rosage, Laura

Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation
Chen, William

Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data
Henry, Kimberly; Ahmed, Yahia; Legel, Ellen

The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples
Johnson, Barry; Jacobson,Darien B.

Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases
Ludlum, Melissa

Recent Research on Small Business Compliance Burden
Guyton, John; Kindlon, Audrey; Zhou, Jian

The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
Johnson, Barry; Wahl, Jenny

Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach
Alm, James; Deskins, John; McKee, Michael

Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects
Alm, James; Jackson, Betty; McKee, Michael

Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits
Bloomquist, Kim

Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience
Greenia, Nicholas

Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

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2003

The Effects of Tax Reform on the Structure of U.S. Business
Legel, Ellen; Bennett, Kelly; Parisi, Michael

Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns
Sailer, Peter; Gurka, Kurt; Holden, Sarah

An Analysis of the Distribution of Individual Income and Taxes, 1979–2001
Strudler, Michael; Petska, Tom; Petska, Ryan

IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov
Dixon, Diane

Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer
Kilss, Beth; Jordan, David

Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel
Petska, Tom; Kilss, Beth

Regulatory Exemptions and Item Nonresponse
McMahon, Paul

Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples
Wong, William; Ho, Chih-Chin

Estimating the Compliance Cost of the U.S. Individual Income Tax
Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael

Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Bloomquist, Kim

IRS's Comprehensive Approach to Compliance Measurement
Brown, Robert; Mazur, Mark

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2002

Salaries and Wages and Deferred Income, 1989–1999
Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael

Proxies in Administrative Records Surveys
McMahon, Paul

Assessing Disclosure Protection for a SOI Public Use File
Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael

Electronic Dissemination of Internal Revenue Service Locality Data
Gross, Emily; Kilss, Beth

Analysis of the 1998 Gift Tax Panel Study
Eller, Martha Britton; Rib, Tamara

Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples
Wong, William; Ho, Chih-Chin

Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
Johnson, Barry: McMahon, Paul

Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Erard, Brian; Ho, Chih-Chin

Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6
Chen, William

Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns
Sailer, Peter; Weber, Michael; Gurka, Kurt

New Estimates of the Distribution of Individual Income and Taxes
Strudler, Michael; Petska, Tom; Petska, Ryan

How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured
Cecco, Kevin; Hoopengardner, Rachael

The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Plumley, Alan

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2001

Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa

The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
Eller, Martha Britton; Rib, Tamara

Sample Design Revisions in the Wake of NAICS and Regulatory Changes
McMahon, Paul

Statistical Information from Administrative Records in the Federal Tax System
Petska, Tom

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2000

Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa
Petska, Tom

Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
Mikow, Jacob; Berkowitz, Darien

Statistical Consulting Within the Internal Revenue Service
Cecco, Kevin; Walsh, Ronald

Attrition in a Panel of Individual Income Tax Returns, 1992–1997
Sailer, Peter; Weber, Michael; Wong, William

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1999

The Distribution of Individual Income and Taxes: A New Look at an Old Issue
Petska, Tom; Strudler, Mike

Personal Wealth, 1995
Johnson, Barry

Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income
Petska, Tom; Strudler, Mike; Petska, Ryan

Customer Service Satisfaction Survey: Cognitive and Prototype Test
Cecco, Kevin; Young, Anthony

On Computing Gaussian Curvature of Some Well Known Distributions
Chen, William

The Feasiblity of State Corporate Data
Francis, Brian

Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates
Eller, Martha Britton; Johnson, Barry

Occupation and Industry Data from Tax Year 1993 Individual Tax Returns
Sailer, Peter; Nuriddin, Terry

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1998

Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes
Petska, Tom; Strudler, Mike

Updating Techniques for Estimating Wealth from Federal Estate Tax Returns
Johnson, Barry

The IRS Population Count: An Update
Sailer, Peter; Weber, Michael

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1997

Taxes and Business Organizational Choice: Deja Vu All Over Again?
Petska, Tom

Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis
Petska, Tom

Federal Taxation of Inheritance and Wealth Transfers
Johnson, Barry; Eller, Martha Britton

Household and Individual Income Data from Tax Returns
Sailer, Peter; Weber, Michael

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Page Last Reviewed or Updated: 10-Mar-2014

The Does A Working Student Have To File For Taxes

Does a working student have to file for taxes Index A Assistance (see Tax help) B Base amount, Base amount. Does a working student have to file for taxes C Canadian social security benefits, Canadian or German social security benefits paid to U. Does a working student have to file for taxes S. Does a working student have to file for taxes residents. Does a working student have to file for taxes Children's benefits, Children's benefits. Does a working student have to file for taxes Comments on publication, Comments and suggestions. Does a working student have to file for taxes D Deductions related to benefits, Deductions Related to Your Benefits $3,000 or less, Deduction $3,000 or less. Does a working student have to file for taxes $3,000. Does a working student have to file for taxes 01 or more, Deduction more than $3,000. Does a working student have to file for taxes Disability benefits repaid, Disability payments. Does a working student have to file for taxes E Estimated tax, Tax withholding and estimated tax. Does a working student have to file for taxes F Form 1040, Reporting on Form 1040. Does a working student have to file for taxes Form 1040A, Reporting on Form 1040A. Does a working student have to file for taxes Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form RRB-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Does a working student have to file for taxes , Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form SSA-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Does a working student have to file for taxes , Appendix Form W-4V, Tax withholding and estimated tax. Does a working student have to file for taxes Free tax services, Free help with your tax return. Does a working student have to file for taxes Future developments Product page, Reminders G German social security benefits, Canadian or German social security benefits paid to U. Does a working student have to file for taxes S. Does a working student have to file for taxes residents. Does a working student have to file for taxes H Help (see Tax help) J Joint returns, Joint return. Does a working student have to file for taxes L Legal expenses, Legal expenses. Does a working student have to file for taxes Lump-sum election, Lump-Sum Election Example, Example M Missing children, photographs of, Reminders N Nonresident aliens, Nonresident aliens. Does a working student have to file for taxes Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Nontaxable benefits, Benefits not taxable. Does a working student have to file for taxes P Permanent resident aliens, Lawful permanent residents. Does a working student have to file for taxes Publications (see Tax help) R Railroad retirement benefits, Introduction Repayments Benefits received in earlier year, Repayment of benefits. Does a working student have to file for taxes , Repayment of benefits received in an earlier year. Does a working student have to file for taxes Disability benefits, Disability payments. Does a working student have to file for taxes Gross benefits, Repayment of benefits. Does a working student have to file for taxes , Repayments More Than Gross Benefits Reporting requirements, How To Report Your Benefits Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Does a working student have to file for taxes S Social Security benefits, Introduction Suggestions for publication, Comments and suggestions. Does a working student have to file for taxes T Tax help, How To Get Tax Help Taxable benefits Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable? Maximum taxable part, Maximum taxable part. Does a working student have to file for taxes Person receiving benefits determines, Who is taxed. Does a working student have to file for taxes Worksheets, Worksheet A. Does a working student have to file for taxes Examples, Examples, Worksheets Which to use, Which worksheet to use. Does a working student have to file for taxes Total income, figuring, Figuring total income. Does a working student have to file for taxes TTY/TDD information, How To Get Tax Help U U. Does a working student have to file for taxes S. Does a working student have to file for taxes citizens residing abroad, U. Does a working student have to file for taxes S. Does a working student have to file for taxes citizens residing abroad. Does a working student have to file for taxes U. Does a working student have to file for taxes S. Does a working student have to file for taxes residents Canadian or German social security benefits paid to, Canadian or German social security benefits paid to U. Does a working student have to file for taxes S. Does a working student have to file for taxes residents. Does a working student have to file for taxes W Withholding, Tax withholding and estimated tax. Does a working student have to file for taxes Exemption from, Exemption from withholding. Does a working student have to file for taxes Form W-4V, Tax withholding and estimated tax. Does a working student have to file for taxes Voluntary, Tax withholding and estimated tax. Does a working student have to file for taxes Worksheets Taxable benefits Blank Worksheet 1, Worksheets Filled-in Worksheet 1, Filled-in Worksheet 1. Does a working student have to file for taxes Figuring Your Taxable Benefits, Filled-in Worksheet 1. Does a working student have to file for taxes Figuring Your Taxable Benefits, Filled-in Worksheet 1. Does a working student have to file for taxes Figuring Your Taxable Benefits, Filled-in Worksheet 1. Does a working student have to file for taxes Figuring Your Taxable Benefits Quick calculation, sample, Worksheet A. Does a working student have to file for taxes Prev  Up     Home   More Online Publications