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Ez Forms

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Ez Forms

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

This resource page provides information and guidance related to Employee Tool and Equipment Plans, sometimes called Service Technician’s Tool Reimbursement Plans (Tool Plans). Tool Plans are programs that are marketed in various industries including auto dealership and repair facilities and other trades that require employees to provide their own tools. The plans typically purport to receive tax-favored treatment as “accountable plans” under Internal Revenue Code § 62(c) and the accompanying regulations.

Available Guidance and other Information

View recent Department of Justice activity

Revenue Rule 2012-25
Revenue Rule 2012-25 clarifies that an arrangement that recharacterizes taxable wages as nontaxable reimbursements or allowances does not satisfy the business connection requirement of the accountable plan rules under § 62(c) and the applicable regulations.  The ruling includes three examples of programs that do not satisfy the business connection requirement of the accountable plan rules because they impermissibly recharacterize wages.  It also includes an example in which the reimbursement arrangement satisfies the business connection requirement of the accountable plan rules because the employer’s plan only reimburses employees when a deductible business expense has been incurred in connection with performing services for the employer and the reimbursement is not in lieu of wages that the employees would otherwise receive.

ILM 201120021
A reimbursement or other expense allowance arrangement that pays an amount regardless of whether an expense is paid or incurred or reasonably expected to be paid or incurred by the employee in performing services for the employer violates the business connection requirement of an accountable plan. Specifically, such an arrangement violates the business connection’s reimbursement requirement under Treas. Reg. § 1.62-2(d)(3)(i). Accordingly, payments made under the arrangement are treated as made under a nonaccountable plan. Amounts treated as paid under a nonaccountable plan must be included in the employee’s gross income for the taxable year, are subject to withholding and payment of employment taxes, and must be reported as wages or other compensation on the employee’s Form W-2.

Employee Tool & Equipment Plans Alert
The Internal Revenue Service has established a compliance team to address significant concerns with certain Employee Tool and Equipment Plans that purport to receive tax-favored treatment as accountable plans.

IRS Letter Ruling 200930029
An employer's expense reimbursement plan satisfies the business connection, substantiation, and return of excess requirements of an accountable plan.  Payments made under the Plan in accordance with the terms of the plan will be excluded from the Technician’s income and will not be wages subject to the withholding and payment of employment taxes.

Chief Counsel Advice -   ILM 200745018
A legal memorandum that concludes that an employer's tool reimbursement plan does not satisfy the requirements of an accountable plan. 

Revenue Ruling 2005-52
This ruling holds that tool allowances paid to employees are not paid under an accountable plan because the substantiation and return of excess requirements are not met. 

 

Page Last Reviewed or Updated: 13-Feb-2014

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