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File taxes previous year 14. File taxes previous year   Sale of Property Table of Contents Reminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities Reminder Foreign income. File taxes previous year  If you are a U. File taxes previous year S. File taxes previous year citizen who sells property located outside the United States, you must report all gains and losses from the sale of that property on your tax return unless it is exempt by U. File taxes previous year S. File taxes previous year law. File taxes previous year This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the payer. File taxes previous year Introduction This chapter discusses the tax consequences of selling or trading investment property. File taxes previous year It explains the following. File taxes previous year What a sale or trade is. File taxes previous year Figuring gain or loss. File taxes previous year Nontaxable trades. File taxes previous year Related party transactions. File taxes previous year Capital gains or losses. File taxes previous year Capital assets and noncapital assets. File taxes previous year Holding period. File taxes previous year Rollover of gain from publicly traded securities. File taxes previous year Other property transactions. File taxes previous year   Certain transfers of property are not discussed here. File taxes previous year They are discussed in other IRS publications. File taxes previous year These include the following. File taxes previous year Sales of a main home, covered in chapter 15. File taxes previous year Installment sales, covered in Publication 537, Installment Sales. File taxes previous year Transactions involving business property, covered in Publication 544, Sales and Other Dispositions of Assets. File taxes previous year Dispositions of an interest in a passive activity, covered in Publication 925, Passive Activity and At-Risk Rules. File taxes previous year    Publication 550, Investment Income and Expenses (Including Capital Gains and Losses), provides a more detailed discussion about sales and trades of investment property. File taxes previous year Publication 550 includes information about the rules covering nonbusiness bad debts, straddles, section 1256 contracts, puts and calls, commodity futures, short sales, and wash sales. File taxes previous year It also discusses investment-related expenses. File taxes previous year Useful Items - You may want to see: Publication 550 Investment Income and Expenses Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 8949 Sales and Other Dispositions of Capital Assets 8824 Like-Kind Exchanges Sales and Trades If you sold property such as stocks, bonds, or certain commodities through a broker during the year, you should receive, for each sale, a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or substitute statement, from the broker. File taxes previous year Generally, you should receive the statement by February 15 of the next year. File taxes previous year It will show the gross proceeds from the sale. File taxes previous year If you sold a covered security in 2013, your 1099-B (or substitute statement) will show your basis. File taxes previous year Generally, a covered security is a security you acquired after 2010, with certain exceptions. File taxes previous year See the Instructions for Form 8949. File taxes previous year The IRS will also get a copy of Form 1099-B from the broker. File taxes previous year Use Form 1099-B (or substitute statement received from your broker) to complete Form 8949. File taxes previous year What Is a Sale or Trade? This section explains what is a sale or trade. File taxes previous year It also explains certain transactions and events that are treated as sales or trades. File taxes previous year A sale is generally a transfer of property for money or a mortgage, note, or other promise to pay money. File taxes previous year A trade is a transfer of property for other property or services and may be taxed in the same way as a sale. File taxes previous year Sale and purchase. File taxes previous year   Ordinarily, a transaction is not a trade when you voluntarily sell property for cash and immediately buy similar property to replace it. File taxes previous year The sale and purchase are two separate transactions. File taxes previous year But see Like-kind exchanges under Nontaxable Trades, later. File taxes previous year Redemption of stock. File taxes previous year   A redemption of stock is treated as a sale or trade and is subject to the capital gain or loss provisions unless the redemption is a dividend or other distribution on stock. File taxes previous year Dividend versus sale or trade. File taxes previous year   Whether a redemption is treated as a sale, trade, dividend, or other distribution depends on the circumstances in each case. File taxes previous year Both direct and indirect ownership of stock will be considered. File taxes previous year The redemption is treated as a sale or trade of stock if: The redemption is not essentially equivalent to a dividend (see chapter 8), There is a substantially disproportionate redemption of stock, There is a complete redemption of all the stock of the corporation owned by the shareholder, or The redemption is a distribution in partial liquidation of a corporation. File taxes previous year Redemption or retirement of bonds. File taxes previous year   A redemption or retirement of bonds or notes at their maturity is generally treated as a sale or trade. File taxes previous year   In addition, a significant modification of a bond is treated as a trade of the original bond for a new bond. File taxes previous year For details, see Regulations section 1. File taxes previous year 1001-3. File taxes previous year Surrender of stock. File taxes previous year   A surrender of stock by a dominant shareholder who retains ownership of more than half of the corporation's voting shares is treated as a contribution to capital rather than as an immediate loss deductible from taxable income. File taxes previous year The surrendering shareholder must reallocate his or her basis in the surrendered shares to the shares he or she retains. File taxes previous year Worthless securities. File taxes previous year    Stocks, stock rights, and bonds (other than those held for sale by a securities dealer) that became completely worthless during the tax year are treated as though they were sold on the last day of the tax year. File taxes previous year This affects whether your capital loss is long term or short term. File taxes previous year See Holding Period , later. File taxes previous year   Worthless securities also include securities that you abandon after March 12, 2008. File taxes previous year To abandon a security, you must permanently surrender and relinquish all rights in the security and receive no consideration in exchange for it. File taxes previous year All the facts and circumstances determine whether the transaction is properly characterized as an abandonment or other type of transaction, such as an actual sale or exchange, contribution to capital, dividend, or gift. File taxes previous year    If you are a cash basis taxpayer and make payments on a negotiable promissory note that you issued for stock that became worthless, you can deduct these payments as losses in the years you actually make the payments. File taxes previous year Do not deduct them in the year the stock became worthless. File taxes previous year How to report loss. File taxes previous year    Report worthless securities in Part I or Part II, whichever applies, of Form 8949. File taxes previous year In column (a), enter “Worthless. File taxes previous year ”    Report your worthless securities transactions on Form 8949 with the correct box checked for these transactions. File taxes previous year See Form 8949 and the Instructions for Form 8949. File taxes previous year For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. File taxes previous year See also Schedule D (Form 1040), Form 8949, and their separate instructions. File taxes previous year Filing a claim for refund. File taxes previous year   If you do not claim a loss for a worthless security on your original return for the year it becomes worthless, you can file a claim for a credit or refund due to the loss. File taxes previous year You must use Form 1040X, Amended U. File taxes previous year S. File taxes previous year Individual Income Tax Return, to amend your return for the year the security became worthless. File taxes previous year You must file it within 7 years from the date your original return for that year had to be filed, or 2 years from the date you paid the tax, whichever is later. File taxes previous year For more information about filing a claim, see Amended Returns and Claims for Refund in chapter 1. File taxes previous year How To Figure Gain or Loss You figure gain or loss on a sale or trade of property by comparing the amount you realize with the adjusted basis of the property. File taxes previous year Gain. File taxes previous year   If the amount you realize from a sale or trade is more than the adjusted basis of the property you transfer, the difference is a gain. File taxes previous year Loss. File taxes previous year   If the adjusted basis of the property you transfer is more than the amount you realize, the difference is a loss. File taxes previous year Adjusted basis. File taxes previous year   The adjusted basis of property is your original cost or other original basis properly adjusted (increased or decreased) for certain items. File taxes previous year See chapter 13 for more information about determining the adjusted basis of property. File taxes previous year Amount realized. File taxes previous year   The amount you realize from a sale or trade of property is everything you receive for the property minus your expenses of sale (such as redemption fees, sales commissions, sales charges, or exit fees). File taxes previous year Amount realized includes the money you receive plus the fair market value of any property or services you receive. File taxes previous year If you received a note or other debt instrument for the property, see How To Figure Gain or Loss in chapter 4 of Publication 550 to figure the amount realized. File taxes previous year If you finance the buyer's purchase of your property and the debt instrument does not provide for adequate stated interest, the unstated interest that you must report as ordinary income will reduce the amount realized from the sale. File taxes previous year For more information, see Publication 537. File taxes previous year Fair market value. File taxes previous year   Fair market value is the price at which the property would change hands between a buyer and a seller, neither being forced to buy or sell and both having reasonable knowledge of all the relevant facts. File taxes previous year Example. File taxes previous year You trade A Company stock with an adjusted basis of $7,000 for B Company stock with a fair market value of $10,000, which is your amount realized. File taxes previous year Your gain is $3,000 ($10,000 − $7,000). File taxes previous year Debt paid off. File taxes previous year    A debt against the property, or against you, that is paid off as a part of the transaction, or that is assumed by the buyer, must be included in the amount realized. File taxes previous year This is true even if neither you nor the buyer is personally liable for the debt. File taxes previous year For example, if you sell or trade property that is subject to a nonrecourse loan, the amount you realize generally includes the full amount of the note assumed by the buyer even if the amount of the note is more than the fair market value of the property. File taxes previous year Example. File taxes previous year You sell stock that you had pledged as security for a bank loan of $8,000. File taxes previous year Your basis in the stock is $6,000. File taxes previous year The buyer pays off your bank loan and pays you $20,000 in cash. File taxes previous year The amount realized is $28,000 ($20,000 + $8,000). File taxes previous year Your gain is $22,000 ($28,000 − $6,000). File taxes previous year Payment of cash. File taxes previous year   If you trade property and cash for other property, the amount you realize is the fair market value of the property you receive. File taxes previous year Determine your gain or loss by subtracting the cash you pay plus the adjusted basis of the property you trade in from the amount you realize. File taxes previous year If the result is a positive number, it is a gain. File taxes previous year If the result is a negative number, it is a loss. File taxes previous year No gain or loss. File taxes previous year   You may have to use a basis for figuring gain that is different from the basis used for figuring loss. File taxes previous year In this case, you may have neither a gain nor a loss. File taxes previous year See Basis Other Than Cost in chapter 13. File taxes previous year Nontaxable Trades This section discusses trades that generally do not result in a taxable gain or deductible loss. File taxes previous year For more information on nontaxable trades, see chapter 1 of Publication 544. File taxes previous year Like-kind exchanges. File taxes previous year   If you trade business or investment property for other business or investment property of a like kind, you do not pay tax on any gain or deduct any loss until you sell or dispose of the property you receive. File taxes previous year To be nontaxable, a trade must meet all six of the following conditions. File taxes previous year The property must be business or investment property. File taxes previous year You must hold both the property you trade and the property you receive for productive use in your trade or business or for investment. File taxes previous year Neither property may be property used for personal purposes, such as your home or family car. File taxes previous year The property must not be held primarily for sale. File taxes previous year The property you trade and the property you receive must not be property you sell to customers, such as merchandise. File taxes previous year The property must not be stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest, including partnership interests. File taxes previous year However, see Special rules for mutual ditch, reservoir, or irrigation company stock, in chapter 4 of Publication 550 for an exception. File taxes previous year Also, you can have a nontaxable trade of corporate stocks under a different rule, as discussed later. File taxes previous year There must be a trade of like property. File taxes previous year The trade of real estate for real estate, or personal property for similar personal property, is a trade of like property. File taxes previous year The trade of an apartment house for a store building, or a panel truck for a pickup truck, is a trade of like property. File taxes previous year The trade of a piece of machinery for a store building is not a trade of like property. File taxes previous year Real property located in the United States and real property located outside the United States are not like property. File taxes previous year Also, personal property used predominantly within the United States and personal property used predominantly outside the United States are not like property. File taxes previous year The property to be received must be identified in writing within 45 days after the date you transfer the property given up in the trade. File taxes previous year The property to be received must be received by the earlier of: The 180th day after the date on which you transfer the property given up in the trade, or The due date, including extensions, for your tax return for the year in which the transfer of the property given up occurs. File taxes previous year    If you trade property with a related party in a like-kind exchange, a special rule may apply. File taxes previous year See Related Party Transactions , later in this chapter. File taxes previous year Also, see chapter 1 of Publication 544 for more information on exchanges of business property and special rules for exchanges using qualified intermediaries or involving multiple properties. File taxes previous year Partly nontaxable exchange. File taxes previous year   If you receive money or unlike property in addition to like property, and the above six conditions are met, you have a partly nontaxable trade. File taxes previous year You are taxed on any gain you realize, but only up to the amount of the money and the fair market value of the unlike property you receive. File taxes previous year You cannot deduct a loss. File taxes previous year Like property and unlike property transferred. File taxes previous year   If you give up unlike property in addition to the like property, you must recognize gain or loss on the unlike property you give up. File taxes previous year The gain or loss is the difference between the adjusted basis of the unlike property and its fair market value. File taxes previous year Like property and money transferred. File taxes previous year   If all of the above conditions (1) – (6) are met, you have a nontaxable trade even if you pay money in addition to the like property. File taxes previous year Basis of property received. File taxes previous year   To figure the basis of the property received, see Nontaxable Exchanges in chapter 13. File taxes previous year How to report. File taxes previous year   You must report the trade of like property on Form 8824. File taxes previous year If you figure a recognized gain or loss on Form 8824, report it on Schedule D (Form 1040), or on Form 4797, Sales of Business Property, whichever applies. File taxes previous year See the instructions for Line 22 in the Instructions for Form 8824. File taxes previous year   For information on using Form 4797, see chapter 4 of Publication 544. File taxes previous year Corporate stocks. File taxes previous year   The following trades of corporate stocks generally do not result in a taxable gain or a deductible loss. File taxes previous year Corporate reorganizations. File taxes previous year   In some instances, a company will give you common stock for preferred stock, preferred stock for common stock, or stock in one corporation for stock in another corporation. File taxes previous year If this is a result of a merger, recapitalization, transfer to a controlled corporation, bankruptcy, corporate division, corporate acquisition, or other corporate reorganization, you do not recognize gain or loss. File taxes previous year Stock for stock of the same corporation. File taxes previous year   You can exchange common stock for common stock or preferred stock for preferred stock in the same corporation without having a recognized gain or loss. File taxes previous year This is true for a trade between two stockholders as well as a trade between a stockholder and the corporation. File taxes previous year Convertible stocks and bonds. File taxes previous year   You generally will not have a recognized gain or loss if you convert bonds into stock or preferred stock into common stock of the same corporation according to a conversion privilege in the terms of the bond or the preferred stock certificate. File taxes previous year Property for stock of a controlled corporation. File taxes previous year   If you transfer property to a corporation solely in exchange for stock in that corporation, and immediately after the trade you are in control of the corporation, you ordinarily will not recognize a gain or loss. File taxes previous year This rule applies both to individuals and to groups who transfer property to a corporation. File taxes previous year It does not apply if the corporation is an investment company. File taxes previous year   For this purpose, to be in control of a corporation, you or your group of transferors must own, immediately after the exchange, at least 80% of the total combined voting power of all classes of stock entitled to vote and at least 80% of the outstanding shares of each class of nonvoting stock of the corporation. File taxes previous year   If this provision applies to you, you may have to attach to your return a complete statement of all facts pertinent to the exchange. File taxes previous year For details, see Regulations section 1. File taxes previous year 351-3. File taxes previous year Additional information. File taxes previous year   For more information on trades of stock, see Nontaxable Trades in chapter 4 of Publication 550. File taxes previous year Insurance policies and annuities. File taxes previous year   You will not have a recognized gain or loss if the insured or annuitant is the same under both contracts and you trade: A life insurance contract for another life insurance contract or for an endowment or annuity contract or for a qualified long-term care insurance contract, An endowment contract for another endowment contract that provides for regular payments beginning at a date no later than the beginning date under the old contract or for an annuity contract or for a qualified long-term insurance contract, An annuity contract for annuity contract or for a qualified long-term care insurance contract, or A qualified long-term care insurance contract for a qualified long-term care insurance contract. File taxes previous year   You also may not have to recognize gain or loss on an exchange of a portion of an annuity contract for another annuity contract. File taxes previous year For transfers completed before October 24, 2011, see Revenue Ruling 2003-76 in Internal Revenue Bulletin 2003-33 and Revenue Procedure 2008-24 in Internal Revenue Bulletin 2008-13. File taxes previous year Revenue Ruling 2003-76 is available at www. File taxes previous year irs. File taxes previous year gov/irb/2003-33_IRB/ar11. File taxes previous year html. File taxes previous year Revenue Procedure 2008-24 is available at www. File taxes previous year irs. File taxes previous year gov/irb/2008-13_IRB/ar13. File taxes previous year html. File taxes previous year For transfers completed on or after October 24, 2011, see Revenue Ruling 2003-76, above, and Revenue Procedure 2011-38, in Internal Revenue Bulletin 2011-30. File taxes previous year Revenue Procedure 2011-38 is available at www. File taxes previous year irs. File taxes previous year gov/irb/2011-30_IRB/ar09. File taxes previous year html. File taxes previous year   For tax years beginning after December 31, 2010, amounts received as an annuity for a period of 10 years or more, or for the lives of one or more individuals, under any portion of an annuity, endowment, or life insurance contract, are treated as a separate contract and are considered partial annuities. File taxes previous year A portion of an annuity, endowment, or life insurance contract may be annuitized, provided that the annuitization period is for 10 years or more or for the lives of one or more individuals. File taxes previous year The investment in the contract is allocated between the part of the contract from which amounts are received as an annuity and the part of the contract from which amounts are not received as an annuity. File taxes previous year   Exchanges of contracts not included in this list, such as an annuity contract for an endowment contract, or an annuity or endowment contract for a life insurance contract, are taxable. File taxes previous year Demutualization of life insurance companies. File taxes previous year   If you received stock in exchange for your equity interest as a policyholder or an annuitant, you generally will not have a recognized gain or loss. File taxes previous year See Demutualization of Life Insurance Companies in Publication 550. File taxes previous year U. File taxes previous year S. File taxes previous year Treasury notes or bonds. File taxes previous year   You can trade certain issues of U. File taxes previous year S. File taxes previous year Treasury obligations for other issues designated by the Secretary of the Treasury, with no gain or loss recognized on the trade. File taxes previous year See Savings bonds traded in chapter 1 of Publication 550 for more information. File taxes previous year Transfers Between Spouses Generally, no gain or loss is recognized on a transfer of property from an individual to (or in trust for the benefit of) a spouse, or if incident to a divorce, a former spouse. File taxes previous year This nonrecognition rule does not apply in the following situations. File taxes previous year The recipient spouse or former spouse is a nonresident alien. File taxes previous year Property is transferred in trust and liability exceeds basis. File taxes previous year Gain must be recognized to the extent the amount of the liabilities assumed by the trust, plus any liabilities on the property, exceed the adjusted basis of the property. File taxes previous year For other situations, see Transfers Between Spouses in chapter 4 of Publication 550. File taxes previous year Any transfer of property to a spouse or former spouse on which gain or loss is not recognized is treated by the recipient as a gift and is not considered a sale or exchange. File taxes previous year The recipient's basis in the property will be the same as the adjusted basis of the giver immediately before the transfer. File taxes previous year This carryover basis rule applies whether the adjusted basis of the transferred property is less than, equal to, or greater than either its fair market value at the time of transfer or any consideration paid by the recipient. File taxes previous year This rule applies for purposes of determining loss as well as gain. File taxes previous year Any gain recognized on a transfer in trust increases the basis. File taxes previous year A transfer of property is incident to a divorce if the transfer occurs within 1 year after the date on which the marriage ends, or if the transfer is related to the ending of the marriage. File taxes previous year Related Party Transactions Special rules apply to the sale or trade of property between related parties. File taxes previous year Gain on sale or trade of depreciable property. File taxes previous year   Your gain from the sale or trade of property to a related party may be ordinary income, rather than capital gain, if the property can be depreciated by the party receiving it. File taxes previous year See chapter 3 of Publication 544 for more information. File taxes previous year Like-kind exchanges. File taxes previous year   Generally, if you trade business or investment property for other business or investment property of a like kind, no gain or loss is recognized. File taxes previous year See Like-kind exchanges , earlier, under Nontaxable Trades. File taxes previous year   This rule also applies to trades of property between related parties, defined next under Losses on sales or trades of property. File taxes previous year However, if either you or the related party disposes of the like property within 2 years after the trade, you both must report any gain or loss not recognized on the original trade on your return filed for the year in which the later disposition occurs. File taxes previous year See Related Party Transactions in chapter 4 of Publication 550 for exceptions. File taxes previous year Losses on sales or trades of property. File taxes previous year   You cannot deduct a loss on the sale or trade of property, other than a distribution in complete liquidation of a corporation, if the transaction is directly or indirectly between you and the following related parties. File taxes previous year Members of your family. File taxes previous year This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. File taxes previous year ), and lineal descendants (children, grandchildren, etc. File taxes previous year ). File taxes previous year A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. File taxes previous year A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. File taxes previous year (See Constructive ownership of stock , later. File taxes previous year ) A tax-exempt charitable or educational organization directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. File taxes previous year   In addition, a loss on the sale or trade of property is not deductible if the transaction is directly or indirectly between the following related parties. File taxes previous year A grantor and fiduciary, or the fiduciary and beneficiary, of any trust. File taxes previous year Fiduciaries of two different trusts, or the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. File taxes previous year A trust fiduciary and a corporation of which more than 50% in value of the outstanding stock is directly or indirectly owned by or for the trust, or by or for the grantor of the trust. File taxes previous year A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest, or the profits interest, in the partnership. File taxes previous year Two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. File taxes previous year Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. File taxes previous year An executor and a beneficiary of an estate (except in the case of a sale or trade to satisfy a pecuniary bequest). File taxes previous year Two corporations that are members of the same controlled group. File taxes previous year (Under certain conditions, however, these losses are not disallowed but must be deferred. File taxes previous year ) Two partnerships if the same persons own, directly or indirectly, more than 50% of the capital interests or the profit interests in both partnerships. File taxes previous year Multiple property sales or trades. File taxes previous year   If you sell or trade to a related party a number of blocks of stock or pieces of property in a lump sum, you must figure the gain or loss separately for each block of stock or piece of property. File taxes previous year The gain on each item may be taxable. File taxes previous year However, you cannot deduct the loss on any item. File taxes previous year Also, you cannot reduce gains from the sales of any of these items by losses on the sales of any of the other items. File taxes previous year Indirect transactions. File taxes previous year   You cannot deduct your loss on the sale of stock through your broker if, under a prearranged plan, a related party buys the same stock you had owned. File taxes previous year This does not apply to a trade between related parties through an exchange that is purely coincidental and is not prearranged. File taxes previous year Constructive ownership of stock. File taxes previous year   In determining whether a person directly or indirectly owns any of the outstanding stock of a corporation, the following rules apply. File taxes previous year Rule 1. File taxes previous year   Stock directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. File taxes previous year Rule 2. File taxes previous year   An individual is considered to own the stock directly or indirectly owned by or for his or her family. File taxes previous year Family includes only brothers and sisters, half-brothers and half-sisters, spouse, ancestors, and lineal descendants. File taxes previous year Rule 3. File taxes previous year   An individual owning, other than by applying rule 2, any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. File taxes previous year Rule 4. File taxes previous year   When applying rule 1, 2, or 3, stock constructively owned by a person under rule 1 is treated as actually owned by that person. File taxes previous year But stock constructively owned by an individual under rule 2 or rule 3 is not treated as owned by that individual for again applying either rule 2 or rule 3 to make another person the constructive owner of the stock. File taxes previous year Property received from a related party. File taxes previous year    If you sell or trade at a gain property you acquired from a related party, you recognize the gain only to the extent it is more than the loss previously disallowed to the related party. File taxes previous year This rule applies only if you are the original transferee and you acquired the property by purchase or exchange. File taxes previous year This rule does not apply if the related party's loss was disallowed because of the wash sale rules described in chapter 4 of Publication 550 under Wash Sales. File taxes previous year   If you sell or trade at a loss property you acquired from a related party, you cannot recognize the loss that was not allowed to the related party. File taxes previous year Example 1. File taxes previous year Your brother sells you stock for $7,600. File taxes previous year His cost basis is $10,000. File taxes previous year Your brother cannot deduct the loss of $2,400. File taxes previous year Later, you sell the same stock to an unrelated party for $10,500, realizing a gain of $2,900. File taxes previous year Your reportable gain is $500 (the $2,900 gain minus the $2,400 loss not allowed to your brother). File taxes previous year Example 2. File taxes previous year If, in Example 1, you sold the stock for $6,900 instead of $10,500, your recognized loss is only $700 (your $7,600 basis minus $6,900). File taxes previous year You cannot deduct the loss that was not allowed to your brother. File taxes previous year Capital Gains and Losses This section discusses the tax treatment of gains and losses from different types of investment transactions. File taxes previous year Character of gain or loss. File taxes previous year   You need to classify your gains and losses as either ordinary or capital gains or losses. File taxes previous year You then need to classify your capital gains and losses as either short term or long term. File taxes previous year If you have long-term gains and losses, you must identify your 28% rate gains and losses. File taxes previous year If you have a net capital gain, you must also identify any unrecaptured section 1250 gain. File taxes previous year   The correct classification and identification helps you figure the limit on capital losses and the correct tax on capital gains. File taxes previous year Reporting capital gains and losses is explained in chapter 16. File taxes previous year Capital or Ordinary Gain or Loss If you have a taxable gain or a deductible loss from a transaction, it may be either a capital gain or loss or an ordinary gain or loss, depending on the circumstances. File taxes previous year Generally, a sale or trade of a capital asset (defined next) results in a capital gain or loss. File taxes previous year A sale or trade of a noncapital asset generally results in ordinary gain or loss. File taxes previous year Depending on the circumstances, a gain or loss on a sale or trade of property used in a trade or business may be treated as either capital or ordinary, as explained in Publication 544. File taxes previous year In some situations, part of your gain or loss may be a capital gain or loss and part may be an ordinary gain or loss. File taxes previous year Capital Assets and Noncapital Assets For the most part, everything you own and use for personal purposes, pleasure, or investment is a capital asset. File taxes previous year Some examples are: Stocks or bonds held in your personal account, A house owned and used by you and your family, Household furnishings, A car used for pleasure or commuting, Coin or stamp collections, Gems and jewelry, and Gold, silver, or any other metal. File taxes previous year Any property you own is a capital asset, except the following noncapital assets. File taxes previous year Property held mainly for sale to customers or property that will physically become a part of the merchandise for sale to customers. File taxes previous year For an exception, see Capital Asset Treatment for Self-Created Musical Works , later. File taxes previous year Depreciable property used in your trade or business, even if fully depreciated. File taxes previous year Real property used in your trade or business. File taxes previous year A copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property that is: Created by your personal efforts, Prepared or produced for you (in the case of a letter, memorandum, or similar property), or Acquired under circumstances (for example, by gift) entitling you to the basis of the person who created the property or for whom it was prepared or produced. File taxes previous year For an exception to this rule, see Capital Asset Treatment for Self-Created Musical Works , later. File taxes previous year Accounts or notes receivable acquired in the ordinary course of a trade or business for services rendered or from the sale of property described in (1). File taxes previous year U. File taxes previous year S. File taxes previous year Government publications that you received from the government free or for less than the normal sales price, or that you acquired under circumstances entitling you to the basis of someone who received the publications free or for less than the normal sales price. File taxes previous year Certain commodities derivative financial instruments held by commodities derivatives dealers. File taxes previous year Hedging transactions, but only if the transaction is clearly identified as a hedging transaction before the close of the day on which it was acquired, originated, or entered into. File taxes previous year Supplies of a type you regularly use or consume in the ordinary course of your trade or business. File taxes previous year Investment Property Investment property is a capital asset. File taxes previous year Any gain or loss from its sale or trade is generally a capital gain or loss. File taxes previous year Gold, silver, stamps, coins, gems, etc. File taxes previous year   These are capital assets except when they are held for sale by a dealer. File taxes previous year Any gain or loss you have from their sale or trade generally is a capital gain or loss. File taxes previous year Stocks, stock rights, and bonds. File taxes previous year   All of these (including stock received as a dividend) are capital assets except when held for sale by a securities dealer. File taxes previous year However, if you own small business stock, see Losses on Section 1244 (Small Business) Stock , later, and Losses on Small Business Investment Company Stock, in chapter 4 of Publication 550. File taxes previous year Personal Use Property Property held for personal use only, rather than for investment, is a capital asset, and you must report a gain from its sale as a capital gain. File taxes previous year However, you cannot deduct a loss from selling personal use property. File taxes previous year Capital Asset Treatment for Self-Created Musical Works You can elect to treat musical compositions and copyrights in musical works as capital assets when you sell or exchange them if: Your personal efforts created the property, or You acquired the property under circumstances (for example, by gift) entitling you to the basis of the person who created the property or for whom it was prepared or produced. File taxes previous year You must make a separate election for each musical composition (or copyright in a musical work) sold or exchanged during the tax year. File taxes previous year You must make the election on or before the due date (including extensions) of the income tax return for the tax year of the sale or exchange. File taxes previous year You must make the election on Form 8949 by treating the sale or exchange as the sale or exchange of a capital asset, according to Form 8949, Schedule D (Form 1040), and their separate instructions. File taxes previous year For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. File taxes previous year See also Schedule D (Form 1040), Form 8949, and their separate instructions. File taxes previous year You can revoke the election if you have IRS approval. File taxes previous year To get IRS approval, you must submit a request for a letter ruling under the appropriate IRS revenue procedure. File taxes previous year See, for example, Rev. File taxes previous year Proc. File taxes previous year 2013-1, corrected by Announcement 2013–9, and amplified and modified by Rev. File taxes previous year Proc. File taxes previous year 2013–32, available at www. File taxes previous year irs. File taxes previous year gov/irb/2013-01_IRB/ar06. File taxes previous year html. File taxes previous year Alternatively, you are granted an automatic 6-month extension from the due date of your income tax return (excluding extensions) to revoke the election, provided you timely file your income tax return, and within this 6-month extension period, you file Form 1040X that treats the sale or exchange as the sale or exchange of property that is not a capital asset. File taxes previous year Discounted Debt Instruments Treat your gain or loss on the sale, redemption, or retirement of a bond or other debt instrument originally issued at a discount or bought at a discount as capital gain or loss, except as explained in the following discussions. File taxes previous year Short-term government obligations. File taxes previous year   Treat gains on short-term federal, state, or local government obligations (other than tax-exempt obligations) as ordinary income up to your ratable share of the acquisition discount. File taxes previous year This treatment applies to obligations with a fixed maturity date not more than 1 year from the date of issue. File taxes previous year Acquisition discount is the stated redemption price at maturity minus your basis in the obligation. File taxes previous year   However, do not treat these gains as income to the extent you previously included the discount in income. File taxes previous year See Discount on Short-Term Obligations in chapter 1 of Publication 550. File taxes previous year Short-term nongovernment obligations. File taxes previous year   Treat gains on short-term nongovernment obligations as ordinary income up to your ratable share of original issue discount (OID). File taxes previous year This treatment applies to obligations with a fixed maturity date of not more than 1 year from the date of issue. File taxes previous year   However, to the extent you previously included the discount in income, you do not have to include it in income again. File taxes previous year See Discount on Short-Term Obligations in chapter 1 of Publication 550. File taxes previous year Tax-exempt state and local government bonds. File taxes previous year   If these bonds were originally issued at a discount before September 4, 1982, or you acquired them before March 2, 1984, treat your part of OID as tax-exempt interest. File taxes previous year To figure your gain or loss on the sale or trade of these bonds, reduce the amount realized by your part of OID. File taxes previous year   If the bonds were issued after September 3, 1982, and acquired after March 1, 1984, increase the adjusted basis by your part of OID to figure gain or loss. File taxes previous year For more information on the basis of these bonds, see Discounted Debt Instruments in chapter 4 of Publication 550. File taxes previous year   Any gain from market discount is usually taxable on disposition or redemption of tax-exempt bonds. File taxes previous year If you bought the bonds before May 1, 1993, the gain from market discount is capital gain. File taxes previous year If you bought the bonds after April 30, 1993, the gain is ordinary income. File taxes previous year   You figure the market discount by subtracting the price you paid for the bond from the sum of the original issue price of the bond and the amount of accumulated OID from the date of issue that represented interest to any earlier holders. File taxes previous year For more information, see Market Discount Bonds in chapter 1 of Publication 550. File taxes previous year    A loss on the sale or other disposition of a tax-exempt state or local government bond is deductible as a capital loss. File taxes previous year Redeemed before maturity. File taxes previous year   If a state or local bond issued before June 9, 1980, is redeemed before it matures, the OID is not taxable to you. File taxes previous year   If a state or local bond issued after June 8, 1980, is redeemed before it matures, the part of OID earned while you hold the bond is not taxable to you. File taxes previous year However, you must report the unearned part of OID as a capital gain. File taxes previous year Example. File taxes previous year On July 2, 2002, the date of issue, you bought a 20-year, 6% municipal bond for $800. File taxes previous year The face amount of the bond was $1,000. File taxes previous year The $200 discount was OID. File taxes previous year At the time the bond was issued, the issuer had no intention of redeeming it before it matured. File taxes previous year The bond was callable at its face amount beginning 10 years after the issue date. File taxes previous year The issuer redeemed the bond at the end of 11 years (July 2, 2013) for its face amount of $1,000 plus accrued annual interest of $60. File taxes previous year The OID earned during the time you held the bond, $73, is not taxable. File taxes previous year The $60 accrued annual interest also is not taxable. File taxes previous year However, you must report the unearned part of OID ($127) as a capital gain. File taxes previous year Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). File taxes previous year   If you sell, trade, or redeem for a gain one of these debt instruments, the part of your gain that is not more than your ratable share of the OID at the time of the sale or redemption is ordinary income. File taxes previous year The rest of the gain is capital gain. File taxes previous year If, however, there was an intention to call the debt instrument before maturity, all of your gain that is not more than the entire OID is treated as ordinary income at the time of the sale. File taxes previous year This treatment of taxable gain also applies to corporate instruments issued after May 27, 1969, under a written commitment that was binding on May 27, 1969, and at all times thereafter. File taxes previous year Long-term debt instruments issued after May 27, 1969 (or after July 1, 1982, if a government instrument). File taxes previous year   If you hold one of these debt instruments, you must include a part of OID in your gross income each year you own the instrument. File taxes previous year Your basis in that debt instrument is increased by the amount of OID that you have included in your gross income. File taxes previous year See Original Issue Discount (OID) in chapter 7 for information about OID that you must report on your tax return. File taxes previous year   If you sell or trade the debt instrument before maturity, your gain is a capital gain. File taxes previous year However, if at the time the instrument was originally issued there was an intention to call it before its maturity, your gain generally is ordinary income to the extent of the entire OID reduced by any amounts of OID previously includible in your income. File taxes previous year In this case, the rest of the gain is capital gain. File taxes previous year Market discount bonds. File taxes previous year   If the debt instrument has market discount and you chose to include the discount in income as it accrued, increase your basis in the debt instrument by the accrued discount to figure capital gain or loss on its disposition. File taxes previous year If you did not choose to include the discount in income as it accrued, you must report gain as ordinary interest income up to the instrument's accrued market discount. File taxes previous year The rest of the gain is capital gain. File taxes previous year See Market Discount Bonds in chapter 1 of Publication 550. File taxes previous year   A different rule applies to market discount bonds issued before July 19, 1984, and purchased by you before May 1, 1993. File taxes previous year See Market discount bonds under Discounted Debt Instruments in chapter 4 of Publication 550. File taxes previous year Retirement of debt instrument. File taxes previous year   Any amount you receive on the retirement of a debt instrument is treated in the same way as if you had sold or traded that instrument. File taxes previous year Notes of individuals. File taxes previous year   If you hold an obligation of an individual issued with OID after March 1, 1984, you generally must include the OID in your income currently, and your gain or loss on its sale or retirement is generally capital gain or loss. File taxes previous year An exception to this treatment applies if the obligation is a loan between individuals and all the following requirements are met. File taxes previous year The lender is not in the business of lending money. File taxes previous year The amount of the loan, plus the amount of any outstanding prior loans, is $10,000 or less. File taxes previous year Avoiding federal tax is not one of the principal purposes of the loan. File taxes previous year   If the exception applies, or the obligation was issued before March 2, 1984, you do not include the OID in your income currently. File taxes previous year When you sell or redeem the obligation, the part of your gain that is not more than your accrued share of OID at that time is ordinary income. File taxes previous year The rest of the gain, if any, is capital gain. File taxes previous year Any loss on the sale or redemption is capital loss. File taxes previous year Deposit in Insolvent or Bankrupt Financial Institution If you lose money you have on deposit in a bank, credit union, or other financial institution that becomes insolvent or bankrupt, you may be able to deduct your loss in one of three ways. File taxes previous year Ordinary loss. File taxes previous year Casualty loss. File taxes previous year Nonbusiness bad debt (short-term capital loss). File taxes previous year  For more information, see Deposit in Insolvent or Bankrupt Financial Institution, in chapter 4 of Publication 550. File taxes previous year Sale of Annuity The part of any gain on the sale of an annuity contract before its maturity date that is based on interest accumulated on the contract is ordinary income. File taxes previous year Losses on Section 1244 (Small Business) Stock You can deduct as an ordinary loss, rather than as a capital loss, your loss on the sale, trade, or worthlessness of section 1244 stock. File taxes previous year Report the loss on Form 4797, line 10. File taxes previous year Any gain on section 1244 stock is a capital gain if the stock is a capital asset in your hands. File taxes previous year Report the gain on Form 8949. File taxes previous year See Losses on Section 1244 (Small Business) Stock in chapter 4 of Publication 550. File taxes previous year For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. File taxes previous year See also Schedule D (Form 1040), Form 8949, and their separate instructions. File taxes previous year Holding Period If you sold or traded investment property, you must determine your holding period for the property. File taxes previous year Your holding period determines whether any capital gain or loss was a short-term or long-term capital gain or loss. File taxes previous year Long-term or short-term. File taxes previous year   If you hold investment property more than 1 year, any capital gain or loss is a long-term capital gain or loss. File taxes previous year If you hold the property 1 year or less, any capital gain or loss is a short-term capital gain or loss. File taxes previous year   To determine how long you held the investment property, begin counting on the date after the day you acquired the property. File taxes previous year The day you disposed of the property is part of your holding period. File taxes previous year Example. File taxes previous year If you bought investment property on February 6, 2012, and sold it on February 6, 2013, your holding period is not more than 1 year and you have a short-term capital gain or loss. File taxes previous year If you sold it on February 7, 2013, your holding period is more than 1 year and you will have a long-term capital gain or loss. File taxes previous year Securities traded on established market. File taxes previous year   For securities traded on an established securities market, your holding period begins the day after the trade date you bought the securities, and ends on the trade date you sold them. File taxes previous year    Do not confuse the trade date with the settlement date, which is the date by which the stock must be delivered and payment must be made. File taxes previous year Example. File taxes previous year You are a cash method, calendar year taxpayer. File taxes previous year You sold stock at a gain on December 30, 2013. File taxes previous year According to the rules of the stock exchange, the sale was closed by delivery of the stock 4 trading days after the sale, on January 6, 2014. File taxes previous year You received payment of the sales price on that same day. File taxes previous year Report your gain on your 2013 return, even though you received the payment in 2014. File taxes previous year The gain is long term or short term depending on whether you held the stock more than 1 year. File taxes previous year Your holding period ended on December 30. File taxes previous year If you had sold the stock at a loss, you would also report it on your 2013 return. File taxes previous year U. File taxes previous year S. File taxes previous year Treasury notes and bonds. File taxes previous year   The holding period of U. File taxes previous year S. File taxes previous year Treasury notes and bonds sold at auction on the basis of yield starts the day after the Secretary of the Treasury, through news releases, gives notification of acceptance to successful bidders. File taxes previous year The holding period of U. File taxes previous year S. File taxes previous year Treasury notes and bonds sold through an offering on a subscription basis at a specified yield starts the day after the subscription is submitted. File taxes previous year Automatic investment service. File taxes previous year   In determining your holding period for shares bought by the bank or other agent, full shares are considered bought first and any fractional shares are considered bought last. File taxes previous year Your holding period starts on the day after the bank's purchase date. File taxes previous year If a share was bought over more than one purchase date, your holding period for that share is a split holding period. File taxes previous year A part of the share is considered to have been bought on each date that stock was bought by the bank with the proceeds of available funds. File taxes previous year Nontaxable trades. File taxes previous year   If you acquire investment property in a trade for other investment property and your basis for the new property is determined, in whole or in part, by your basis in the old property, your holding period for the new property begins on the day following the date you acquired the old property. File taxes previous year Property received as a gift. File taxes previous year   If you receive a gift of property and your basis is determined by the donor's adjusted basis, your holding period is considered to have started on the same day the donor's holding period started. File taxes previous year   If your basis is determined by the fair market value of the property, your holding period starts on the day after the date of the gift. File taxes previous year Inherited property. File taxes previous year   Generally, if you inherited investment property, your capital gain or loss on any later disposition of that property is long-term capital gain or loss. File taxes previous year This is true regardless of how long you actually held the property. File taxes previous year However, if you inherited property from someone who died in 2010, see the information below. File taxes previous year Inherited property from someone who died in 2010. File taxes previous year   If you inherit investment property from a decedent who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, to determine your holding period. File taxes previous year Real property bought. File taxes previous year   To figure how long you have held real property bought under an unconditional contract, begin counting on the day after you received title to it or on the day after you took possession of it and assumed the burdens and privileges of ownership, whichever happened first. File taxes previous year However, taking delivery or possession of real property under an option agreement is not enough to start the holding period. File taxes previous year The holding period cannot start until there is an actual contract of sale. File taxes previous year The holding period of the seller cannot end before that time. File taxes previous year Real property repossessed. File taxes previous year   If you sell real property but keep a security interest in it, and then later repossess the property under the terms of the sales contract, your holding period for a later sale includes the period you held the property before the original sale and the period after the repossession. File taxes previous year Your holding period does not include the time between the original sale and the repossession. File taxes previous year That is, it does not include the period during which the first buyer held the property. File taxes previous year Stock dividends. File taxes previous year   The holding period for stock you received as a taxable stock dividend begins on the date of distribution. File taxes previous year   The holding period for new stock you received as a nontaxable stock dividend begins on the same day as the holding period of the old stock. File taxes previous year This rule also applies to stock acquired in a “spin-off,” which is a distribution of stock or securities in a controlled corporation. File taxes previous year Nontaxable stock rights. File taxes previous year   Your holding period for nontaxable stock rights begins on the same day as the holding period of the underlying stock. File taxes previous year The holding period for stock acquired through the exercise of stock rights begins on the date the right was exercised. File taxes previous year Nonbusiness Bad Debts If someone owes you money that you cannot collect, you have a bad debt. File taxes previous year You may be able to deduct the amount owed to you when you figure your tax for the year the debt becomes worthless. File taxes previous year Generally, nonbusiness bad debts are bad debts that did not come from operating your trade or business, and are deductible as short-term capital losses. File taxes previous year To be deductible, nonbusiness bad debts must be totally worthless. File taxes previous year You cannot deduct a partly worthless nonbusiness debt. File taxes previous year Genuine debt required. File taxes previous year   A debt must be genuine for you to deduct a loss. File taxes previous year A debt is genuine if it arises from a debtor-creditor relationship based on a valid and enforceable obligation to repay a fixed or determinable sum of money. File taxes previous year Basis in bad debt required. File taxes previous year    To deduct a bad debt, you must have a basis in it—that is, you must have already included the amount in your income or loaned out your cash. File taxes previous year For example, you cannot claim a bad debt deduction for court-ordered child support not paid to you by your former spouse. File taxes previous year If you are a cash method taxpayer (as most individuals are), you generally cannot take a bad debt deduction for unpaid salaries, wages, rents, fees, interest, dividends, and similar items. File taxes previous year When deductible. File taxes previous year   You can take a bad debt deduction only in the year the debt becomes worthless. File taxes previous year You do not have to wait until a debt is due to determine whether it is worthless. File taxes previous year A debt becomes worthless when there is no longer any chance that the amount owed will be paid. File taxes previous year   It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. File taxes previous year You must only show that you have taken reasonable steps to collect the debt. File taxes previous year Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. File taxes previous year How to report bad debts. File taxes previous year    Deduct nonbusiness bad debts as short-term capital losses on Form 8949. File taxes previous year    Make sure you report your bad debt(s) (and any other short-term transactions for which you did not receive a Form 1099-B) on Form 8949, Part I, with box C checked. File taxes previous year    For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. File taxes previous year See also Schedule D (Form 1040), Form 8949, and their separate instructions. File taxes previous year   For each bad debt, attach a statement to your return that contains: A description of the debt, including the amount, and the date it became due, The name of the debtor, and any business or family relationship between you and the debtor, The efforts you made to collect the debt, and Why you decided the debt was worthless. File taxes previous year For example, you could show that the borrower has declared bankruptcy, or that legal action to collect would probably not result in payment of any part of the debt. File taxes previous year Filing a claim for refund. File taxes previous year    If you do not deduct a bad debt on your original return for the year it becomes worthless, you can file a claim for a credit or refund due to the bad debt. File taxes previous year To do this, use Form 1040X to amend your return for the year the debt became worthless. File taxes previous year You must file it within 7 years from the date your original return for that year had to be filed, or 2 years from the date you paid the tax, whichever is later. File taxes previous year For more information about filing a claim, see Amended Returns and Claims for Refund in chapter 1. File taxes previous year Additional information. File taxes previous year   For more information, see Nonbusiness Bad Debts in Publication 550. File taxes previous year For information on business bad debts, see chapter 10 of Publication 535, Business Expenses. File taxes previous year Wash Sales You cannot deduct losses from sales or trades of stock or securities in a wash sale. File taxes previous year A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you: Buy substantially identical stock or securities, Acquire substantially identical stock or securities in a fully taxable trade, Acquire a contract or option to buy substantially identical stock or securities, or Acquire substantially identical stock for your individual retirement account (IRA) or Roth IRA. File taxes previous year If your loss was disallowed because of the wash sale rules, add the disallowed loss to the cost of the new stock or securities (except in (4) above). File taxes previous year The result is your basis in the new stock or securities. File taxes previous year This adjustment postpones the loss deduction until the disposition of the new stock or securities. File taxes previous year Your holding period for the new stock or securities includes the holding period of the stock or securities sold. File taxes previous year For more information, see Wash Sales, in chapter 4 of Publication 550. File taxes previous year Rollover of Gain From Publicly Traded Securities You may qualify for a tax-free rollover of certain gains from the sale of publicly traded securities. File taxes previous year This means that if you buy certain replacement property and make the choice described in this section, you postpone part or all of your gain. File taxes previous year You postpone the gain by adjusting the basis of the replacement property as described in Basis of replacement property , later. File taxes previous year This postpones your gain until the year you dispose of the replacement property. File taxes previous year You qualify to make this choice if you meet all the following tests. File taxes previous year You sell publicly traded securities at a gain. File taxes previous year Publicly traded securities are securities traded on an established securities market. File taxes previous year Your gain from the sale is a capital gain. File taxes previous year During the 60-day period beginning on the date of the sale, you buy replacement property. File taxes previous year This replacement property must be either common stock of, or a partnership interest in a specialized small business investment company (SSBIC). File taxes previous year This is any partnership or corporation licensed by the Small Business Administration under section 301(d) of the Small Business Investment Act of 1958, as in effect on May 13, 1993. File taxes previous year Amount of gain recognized. File taxes previous year   If you make the choice described in this section, you must recognize gain only up to the following amount. File taxes previous year The amount realized on the sale, minus The cost of any common stock or partnership interest in an SSBIC that you bought during the 60-day period beginning on the date of sale (and did not previously take into account on an earlier sale of publicly traded securities). File taxes previous year  If this amount is less than the amount of your gain, you can postpone the rest of your gain, subject to the limit described next. File taxes previous year If this amount is equal to or more than the amount of your gain, you must recognize the full amount of your gain. File taxes previous year Limit on gain postponed. File taxes previous year   The amount of gain you can postpone each year is limited to the smaller of: $50,000 ($25,000 if you are married and file a separate return), or $500,000 ($250,000 if you are married and file a separate return), minus the amount of gain you postponed for all earlier years. File taxes previous year Basis of replacement property. File taxes previous year   You must subtract the amount of postponed gain from the basis of your replacement property. File taxes previous year How to report and postpone gain. File taxes previous year    See How to report and postpone gain under Rollover of Gain From Publicly Traded Securities in chapter 4 of Publication 550 for details. File taxes previous year Prev  Up  Next   Home   More Online Publications
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Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions

The following questions and answers provide information to individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions or other similar formal relationships that are not marriages under state law. These individuals are not considered as married or spouses for federal tax purposes. For convenience, these individuals are referred to as “registered domestic partners” in these questions and answers. Questions and answers 9 through 27 concern registered domestic partners who reside in community property states and who are subject to their state’s community property laws. These questions and answers have been updated since the Supreme Court issued its decision in United States v. Windsor. As a result of the Court’s decision, the Service has ruled that same-sex couples who are married under state law are married for federal tax purposes. See Revenue Ruling 2013-17 in 2013‑38 IRB 201.

Q1. Can registered domestic partners file federal tax returns using a married filing jointly or married filing separately status?

A1. No. Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes.

Q2. Can a taxpayer use the head-of-household filing status if the taxpayer’s only dependent is his or her registered domestic partner?

A2. No. A taxpayer cannot file as head of household if the taxpayer’s only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the registered domestic partner is the taxpayer’s dependent.

Q3. If registered domestic partners have a child, which parent may claim the child as a dependent?

A3. If a child is a qualifying child under section 152(c) of both parents who are registered domestic partners, either parent, but not both, may claim a dependency deduction for the qualifying child. If both parents claim a dependency deduction for the child on their income tax returns, the IRS will treat the child as the qualifying child of the parent with whom the child resides for the longer period of time during the taxable year. If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income.

Q4. Can a registered domestic partner itemize deductions if his or her partner claims a standard deduction? 

A4. Yes. A registered domestic partner may itemize or claim the standard deduction regardless of whether his or her partner itemizes or claims the standard deduction. Although the law prohibits a taxpayer from itemizing deductions if the taxpayer’s spouse claims the standard deduction (section 63(c)(6)(A)), this provision does not apply to registered domestic partners, because registered domestic partners are not spouses for federal tax purposes.

Q5. If registered domestic partners adopt a child together, can one or both of the registered domestic partners qualify for the adoption credit?

A5. Yes. Each registered domestic partner may qualify to claim the adoption credit for the amount of the qualified adoption expenses paid for the adoption. The partners may not both claim a credit for the same qualified adoption expenses, and the sum of the credit taken by each registered domestic partner may not exceed the total amount paid. The adoption credit is limited to $12,970 per child in 2013. Thus, if both registered domestic partners paid qualified adoption expenses to adopt the same child, and the total of those expenses exceeds $12,970, the maximum credit available for the adoption is $12,970. The registered domestic partners may allocate this maximum between them in any way they agree, and the amount of credit claimed by one registered domestic partner can exceed the adoption expenses paid by that person, as long as the total credit claimed by both registered domestic partners does not exceed the total amount paid by them. The same rules generally apply in the case of a special needs adoption. 

Q6. If a taxpayer adopts the child of his or her registered domestic partner as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays to adopt the child?

A6. Yes. The adopting parent may be eligible to claim an adoption credit. A taxpayer may not claim an adoption credit for the expenses of adopting the child of the taxpayer’s spouse (section 23) .  However, this limitation does not apply to adoptions by registered domestic partners because registered domestic partners are not spouses for federal tax purposes.

Q7. Do provisions of the federal tax law such as section 66 (treatment of community income) and section 469(i)(5) ($25,000 offset for passive activity losses for rental real estate activities) that apply to married taxpayers apply to registered domestic partners?

A7. No. Like other provisions of the federal tax law that apply only to married taxpayers, section 66 and section 469(i)(5) do not apply to registered domestic partners because registered domestic partners are not married for federal tax purposes.

Q8. Is a registered domestic partner the stepparent of his or her partner’s child?

A8. If a registered domestic partner is the stepparent of his or her partner’s child under state law, the registered domestic partner is the stepparent of the child for federal income tax purposes.


Publication 555, Community Property, provides general information for taxpayers, including registered domestic partners, who reside in community property states. The following questions and answers provide additional information to registered domestic partners (including same-sex and opposite-sex registered domestic partners) who reside in community property states and are subject to community property laws.

Q9. How do registered domestic partners determine their gross income?

A9. Registered domestic partners must each report half the combined community income earned by the partners.  In addition to half of the community income, a partner who has income that is not community income must report that separate income. 

Q10.  Can a registered domestic partner qualify to file his or her tax return using head-of-household filing status?

A10. Generally, to qualify as a head-of-household, a taxpayer must provide more than half the cost of maintaining his or her household during the taxable year, and that household must be the principal place of abode of the taxpayer’s dependent for more than half of the taxable year (section 2(b)). If registered domestic partners pay all of the costs of maintaining the household from community funds, each partner is considered to have incurred half the cost and neither can qualify as head of household. Even if one of the partners pays more than half by contributing separate funds, that partner cannot file as head of household if the only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the partner is the taxpayer’s dependent.    

Q11. Can a registered domestic partner be a dependent of his or her partner for purposes of the dependency deduction under section 151?

A11. A registered domestic partner can be a dependent of his or her partner if the requirements of sections 151 and 152 are met. However, it is unlikely that registered domestic partners will satisfy the gross income requirement of section 152(d)(1)(B) and the support requirement of section 152(d)(1)(C). To satisfy the gross income requirement, the gross income of the individual claimed as a dependent must be less than the exemption amount ($3,900 for 2013). Because registered domestic partners each report half the combined community income earned by both partners, it is unlikely that a registered domestic partner will have gross income that is less than the exemption amount.   

To satisfy the support requirement, more than half of an individual’s support for the year must be provided by the person seeking the dependency deduction. If a registered domestic partner’s (Partner A’s) support comes entirely from community funds, that partner is considered to have provided half of his or her own support and cannot be claimed as a dependent by another. However, if the other registered domestic partner (Partner B) pays more than half of the support of Partner A by contributing separate funds, Partner A may be a dependent of Partner B for purposes of section 151, provided the other requirements of sections 151 and 152 are satisfied. 

Q12. Can a registered domestic partner be a dependent of his or her partner for purposes of the exclusion in section 105(b) for reimbursements of expenses for medical care?

A12. A registered domestic partner (Partner A) may be a dependent of his or her partner (Partner B) for purposes of the exclusion in section 105(b) only if the support requirement (discussed in Question 11, above) is satisfied. Unlike the requirements for section 152(d) (dependency deduction for a qualifying relative), section 105(b) does not require that Partner A's gross income be less than the exemption amount in order for Partner A to qualify as a dependent.                   

Q13. How should registered domestic partners report wages, other income items, and deductions on their federal income tax returns?

A13. Registered domestic partners should report wages, other income items, and deductions according to the instructions to Form 1040, U.S. Individual Income Tax Return, and related schedules, and Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States. Form 8958 is used to determine the allocation of tax amounts between registered domestic partners. Each partner must complete and attach Form 8958 to his or her Form 1040.

Q14. Should registered domestic partners report social security benefits as community income for federal tax purposes? 

A14. Generally, state law determines whether an item of income constitutes community income. Accordingly, if Social Security benefits are community income under state law, then they are also community income for federal income tax purposes. If Social Security benefits are not community income under state law, then they are not community income for federal income tax purposes. 

Q15. How should registered domestic partners report community income from a business on Schedule C, Profit or Loss From Business?

A15. Half of the income, deductions, and net earnings of a business operated by a registered domestic partner must be reported by each registered domestic partner on a Schedule C (or Schedule C-EZ). In addition, each registered domestic partner owes self-employment tax on half of the net earnings of the business. The self-employment tax rule under section 1402(a)(5) that overrides community income treatment and attributes the income, deductions, and net earnings to the spouse who carries on the trade or business does not apply to registered domestic partners.

Q16.  Are registered domestic partners each entitled to half of the credits for income tax withholding from the combined wages of the registered domestic partners?

A16. Yes. Because each registered domestic partner is taxed on half the combined community income earned by the partners, each is entitled to a credit for half of the income tax withheld on the combined wages.

Q17.  Are registered domestic partners each entitled to take credit for half of the total estimated tax payments paid by the partners?

A17. No. Unlike withholding credits, which are allowed to the person who is taxed on the income from which the tax is withheld, a registered domestic partner can take credit only for the estimated tax payments that he or she made.       

Q18. Are community property laws taken into account in determining earned income for purposes of the dependent care credit, the refundable portion of the child tax credit, the earned income credit, and the making work pay credit?   

A18. No. The federal tax laws governing these credits specifically provide that earned income is computed without regard to community property laws in determining the earned income amounts described in section 21(d) (dependent care credit), section 24(d) (the refundable portion of the child tax credit), section 32(a) (earned income credit), and section 36A(d) (making work pay credit).

Q19. Are community property laws taken into account in determining adjusted gross income (or modified adjusted gross income) for purposes of the dependent care credit, the child tax credit, the earned income credit, and the making work pay credit?

A19. Yes. Community property laws must be taken into account in determining the adjusted gross income (or modified adjusted gross income) amounts in section 21(a) (dependent care credit), section 24(b) (child tax credit), section 32(a) (earned income credit), and section 36A(b) (making work pay credit).

Q20. Are amounts a registered domestic partner receives for education expenses that cannot be excluded from the partner’s gross income (includible education benefits) considered to be community income? 

A20. Generally, state law determines whether an item of income constitutes community income. Accordingly, whether includible education benefits are community income for federal income tax purposes depends on whether they are community income under state law. If the includible education benefits are community income under state law, then they are community income for federal income tax purposes. If not community income under state law, they are not community income for federal income tax purposes. 

Q21. If only one registered domestic partner is a teacher and pays qualified out-of-pocket educator expenses from community funds, do the registered domestic partners split the educator expense deduction?

A21. No. Section 62(a)(2)(D) allows only eligible educators to take a deduction for qualified out-of-pocket educator expenses. If only one registered domestic partner is an eligible educator (the eligible partner), then only the eligible partner may claim a section 62(a)(2)(D) deduction. If the eligible partner uses community funds to pay educator expenses, the eligible partner may determine the deduction as if he or she made the entire expenditure. In that case, the eligible partner has received a gift from his or her partner equal to one-half of the expenditure.  

Q22. If a registered domestic partner incurs indebtedness for his or her qualified education expenses or the expenses of a dependent and pays interest on the indebtedness out of community funds, do the registered domestic partners split the interest deduction?

A22. No. To be a qualified education loan, the indebtedness must be incurred by a taxpayer to pay the qualified education expenses of the taxpayer, the taxpayer’s spouse, or a dependent of the taxpayer (section 221(d)(1)). Thus, only the partner who incurs debt to pay his or her own education expenses or the expenses of a dependent may deduct interest on a qualified education loan (the student partner). If the student partner uses community funds to pay the interest on the qualified education loan, the student partner may determine the deduction as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure. 

Q23.  If registered domestic partners pay the qualified educational expenses of one of the partners or a dependent of one of the partners with community funds, do the registered domestic partners split the section 25A credits (education credits)?

A23. No. Only the partner who pays his or her own education expenses or the expenses of his or her dependent is eligible for an education credit (the student partner). If the student partner uses community funds to pay the education expenses, the student partner may determine the credit as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure. Similarly, if the student partner is allowed a deduction under section 222 (deduction for qualified tuition and related expenses), and uses community funds to pay the education expenses, the student partner may determine the qualified tuition expense deduction as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure.     

Q24. Are community property laws taken into account in determining compensation for purposes of the IRA deduction?

A24. No. The federal tax laws governing the IRA deduction (section 219(f)(2)) specifically provide that the maximum IRA deduction (under section 219(b)) is computed separately for each individual, and that these IRA deduction rules are applied without regard to any community property laws. Thus, each individual determines whether he or she is eligible for an IRA deduction by computing his or her individual compensation (determined without application of community property laws). 

Q25. If a registered domestic partner is self-employed and pays health insurance premiums for both partners out of community property funds, are both partners allowed a deduction under section 162(l) (deduction for self-employed health insurance)?

A25. If one of the registered domestic partners is a self-employed individual treated as an employee within the meaning of section 401(c)(1)(the employee partner) and the other partner is not (the non-employee partner), the employee partner may be allowed a deduction under section 162(l) for the cost of the employee partner’s health insurance paid out of community funds. If the non-employee partner is also covered by the health insurance, the portion of the cost attributable to the non-employee partner’s coverage is not deductible by either the employee partner or the non-employee partner under section 162(l).  

Q26. If a registered domestic partner has a dependent and incurs employment-related expenses that are paid out of community funds, how does the registered domestic partner calculate the dependent care credit?  How about the child tax credit?

A26. If a registered domestic partner has a qualifying individual as defined in section 21(b)(1) and incurs employment-related expenses as defined in section 21(b)(2) for the care of the qualifying individual that are paid with community funds, the partner (employee partner) may determine the dependent care credit as if he or she made the entire expenditure. In that case, the employee partner has received a gift from his or her partner equal to one-half of the expenditure. In computing the dependent care credit, the following rules apply:

  • The employee partner must reduce the employment-related expenses by any amounts he or she excludes from income under section 129 (exclusion for employees for dependent care assistance furnished pursuant to a program described in section 129(d));
  • The earned income limitation described in section 21(d) is determined without regard to community property laws; and
  • The adjusted gross income of the employee partner is determined by taking into account community property laws.

A child tax credit is allowed for each qualifying child of a taxpayer for whom the taxpayer is allowed a personal exemption deduction. Thus, if a registered domestic partner has one or more dependents who is a qualifying child, the registered domestic partner may be allowed a child tax credit for each qualifying child. In determining the amount of the allowable credit, the modified adjusted gross income of the registered domestic partner with the qualifying child is determined by taking into account community property laws. Community property laws are ignored, however, in determining the refundable portion of the child tax credit.

Q27. Does Rev. Proc. 2002-69, 2002-2 C.B. 831, apply to registered domestic partners?

A27. No. Rev. Proc. 2002-69 allows spouses to classify certain entities solely owned by the spouses as community property, as either a disregarded entity or a partnership for federal tax purposes. Rev. Proc. 2002-69 applies only to spouses. Because registered domestic partners are not spouses for federal tax purposes, Rev. Proc. 2002-69 does not apply to registered domestic partners.

Related Item: Forms and Publications

Page Last Reviewed or Updated: 19-Sep-2013

The File Taxes Previous Year

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