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Ez Tax

Ez tax Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. Ez tax Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. Ez tax irs. Ez tax gov/pub926. Ez tax What's New Social security and Medicare tax for 2014. Ez tax  The social security tax rate is 6. Ez tax 2% each for the employee and employer, unchanged from 2013. Ez tax The social security wage base limit is $117,000. Ez tax The Medicare tax rate is 1. Ez tax 45% each for the employee and employer, unchanged from 2013. Ez tax There is no wage base limit for Medicare tax. Ez tax Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. Ez tax Qualified parking exclusion and commuter transportation benefit. Ez tax  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Ez tax Reminder Additional Medicare Tax withholding. Ez tax  In addition to withholding Medicare tax at 1. Ez tax 45%, you must withhold a 0. Ez tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Ez tax You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Ez tax Additional Medicare Tax is only imposed on the employee. Ez tax There is no employer share of Additional Medicare Tax. Ez tax All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Ez tax For more information on Additional Medicare Tax, visit IRS. Ez tax gov and enter “Additional Medicare Tax” in the search box. Ez tax Credit reduction states. Ez tax  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. Ez tax ” The Department of Labor (DOL) determines these states. Ez tax If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. Ez tax See the Instructions for Schedule H (Form 1040) for more information. Ez tax Outsourcing payroll duties. Ez tax  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Ez tax The employer remains responsible if the third party fails to perform any required action. Ez tax If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Ez tax gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Ez tax Photographs of missing children. Ez tax  The IRS is a proud partner with the National Center for Missing and Exploited Children. Ez tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Ez tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Ez tax Introduction The information in this publication applies to you only if you have a household employee. Ez tax If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. Ez tax You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. Ez tax This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). Ez tax It explains how to figure, pay, and report these taxes for your household employee. Ez tax It also explains what records you need to keep. Ez tax This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. Ez tax Comments and suggestions. Ez tax   We welcome your comments about this publication and your suggestions for future editions. Ez tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Ez tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Ez tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ez tax   You can also send us comments from www. Ez tax irs. Ez tax gov/formspubs. Ez tax Click on More Information and then click on Comment on Tax Forms and Publications. Ez tax   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ez tax Tax questions. Ez tax   If you have a tax question, check the information available on IRS. Ez tax gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. Ez tax m. Ez tax –7:00 p. Ez tax m. Ez tax local time (Alaska and Hawaii follow Pacific time). Ez tax We cannot answer tax questions sent to the above address. Ez tax Prev  Up  Next   Home   More Online Publications
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IRS Continues Smooth Start to Filing Season

 

IR-2014-20, Feb. 27, 2014

WASHINGTON — The IRS announced today that, three weeks into the filing season, it has received about one-third of the individual income tax returns that it expects to receive during 2014. The IRS has processed almost 98 percent of the 49.6 million returns received so far. Each week this filing season, the IRS has processed a greater percentage of the returns received than during comparable weeks last year.

More taxpayers are filing their returns electronically this year. Overall, 46.6 million returns have been e-filed this year, up one percent from the same time last year. As in prior years, the greatest increase is among individuals filing from their home computers. Almost 22 million returns have been e-filed from home computers this year, an increase of almost 7 percent compared to the same time last year.

The IRS has issued more than 40 million tax refunds this year, an increase of more than six percent compared to the same time last year. Almost 90 percent of these refunds were directly deposited into taxpayers’ accounts.

 

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 2/22/13 and 2/21/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

49,448,000

49,558,000

0.2

Total Processed

42,837,000

48,335,000

12.8

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

46,149,000

46,641,000

1.1

Tax Professionals

25,618,000

24,687,000

-3.6

Self-prepared

20,531,000

21,954,000

6.9

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

155,167,572

145,881,766

-6.0

 

 

 

 

Total Refunds:

 

 

 

Number

38,042,000

40,389,000

6.2

Amount

$113.738

Billion

$125.831

Billion

10.6

Average refund

$2,990

$3,116

4.2

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

34,618,000

35,694,000

3.1

Amount

$107.228

Billion

$112.628

Billion

5.0

Average refund

$3,097

$3,155

1.9

 

Page Last Reviewed or Updated: 27-Feb-2014

The Ez Tax

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