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Unemployment Tax Forms

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Unemployment Tax Forms

Unemployment tax forms 14. Unemployment tax forms   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. Unemployment tax forms  If you are a U. Unemployment tax forms S. Unemployment tax forms 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. Unemployment tax forms S. Unemployment tax forms law. Unemployment tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the payer. Unemployment tax forms Introduction This chapter discusses the tax consequences of selling or trading investment property. Unemployment tax forms It explains the following. Unemployment tax forms What a sale or trade is. Unemployment tax forms Figuring gain or loss. Unemployment tax forms Nontaxable trades. Unemployment tax forms Related party transactions. Unemployment tax forms Capital gains or losses. Unemployment tax forms Capital assets and noncapital assets. Unemployment tax forms Holding period. Unemployment tax forms Rollover of gain from publicly traded securities. Unemployment tax forms Other property transactions. Unemployment tax forms   Certain transfers of property are not discussed here. Unemployment tax forms They are discussed in other IRS publications. Unemployment tax forms These include the following. Unemployment tax forms Sales of a main home, covered in chapter 15. Unemployment tax forms Installment sales, covered in Publication 537, Installment Sales. Unemployment tax forms Transactions involving business property, covered in Publication 544, Sales and Other Dispositions of Assets. Unemployment tax forms Dispositions of an interest in a passive activity, covered in Publication 925, Passive Activity and At-Risk Rules. Unemployment tax forms    Publication 550, Investment Income and Expenses (Including Capital Gains and Losses), provides a more detailed discussion about sales and trades of investment property. Unemployment tax forms 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. Unemployment tax forms It also discusses investment-related expenses. Unemployment tax forms 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. Unemployment tax forms Generally, you should receive the statement by February 15 of the next year. Unemployment tax forms It will show the gross proceeds from the sale. Unemployment tax forms If you sold a covered security in 2013, your 1099-B (or substitute statement) will show your basis. Unemployment tax forms Generally, a covered security is a security you acquired after 2010, with certain exceptions. Unemployment tax forms See the Instructions for Form 8949. Unemployment tax forms The IRS will also get a copy of Form 1099-B from the broker. Unemployment tax forms Use Form 1099-B (or substitute statement received from your broker) to complete Form 8949. Unemployment tax forms What Is a Sale or Trade? This section explains what is a sale or trade. Unemployment tax forms It also explains certain transactions and events that are treated as sales or trades. Unemployment tax forms A sale is generally a transfer of property for money or a mortgage, note, or other promise to pay money. Unemployment tax forms A trade is a transfer of property for other property or services and may be taxed in the same way as a sale. Unemployment tax forms Sale and purchase. Unemployment tax forms   Ordinarily, a transaction is not a trade when you voluntarily sell property for cash and immediately buy similar property to replace it. Unemployment tax forms The sale and purchase are two separate transactions. Unemployment tax forms But see Like-kind exchanges under Nontaxable Trades, later. Unemployment tax forms Redemption of stock. Unemployment tax forms   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. Unemployment tax forms Dividend versus sale or trade. Unemployment tax forms   Whether a redemption is treated as a sale, trade, dividend, or other distribution depends on the circumstances in each case. Unemployment tax forms Both direct and indirect ownership of stock will be considered. Unemployment tax forms 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. Unemployment tax forms Redemption or retirement of bonds. Unemployment tax forms   A redemption or retirement of bonds or notes at their maturity is generally treated as a sale or trade. Unemployment tax forms   In addition, a significant modification of a bond is treated as a trade of the original bond for a new bond. Unemployment tax forms For details, see Regulations section 1. Unemployment tax forms 1001-3. Unemployment tax forms Surrender of stock. Unemployment tax forms   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. Unemployment tax forms The surrendering shareholder must reallocate his or her basis in the surrendered shares to the shares he or she retains. Unemployment tax forms Worthless securities. Unemployment tax forms    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. Unemployment tax forms This affects whether your capital loss is long term or short term. Unemployment tax forms See Holding Period , later. Unemployment tax forms   Worthless securities also include securities that you abandon after March 12, 2008. Unemployment tax forms To abandon a security, you must permanently surrender and relinquish all rights in the security and receive no consideration in exchange for it. Unemployment tax forms 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. Unemployment tax forms    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. Unemployment tax forms Do not deduct them in the year the stock became worthless. Unemployment tax forms How to report loss. Unemployment tax forms    Report worthless securities in Part I or Part II, whichever applies, of Form 8949. Unemployment tax forms In column (a), enter “Worthless. Unemployment tax forms ”    Report your worthless securities transactions on Form 8949 with the correct box checked for these transactions. Unemployment tax forms See Form 8949 and the Instructions for Form 8949. Unemployment tax forms For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. Unemployment tax forms See also Schedule D (Form 1040), Form 8949, and their separate instructions. Unemployment tax forms Filing a claim for refund. Unemployment tax forms   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. Unemployment tax forms You must use Form 1040X, Amended U. Unemployment tax forms S. Unemployment tax forms Individual Income Tax Return, to amend your return for the year the security became worthless. Unemployment tax forms 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. Unemployment tax forms For more information about filing a claim, see Amended Returns and Claims for Refund in chapter 1. Unemployment tax forms 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. Unemployment tax forms Gain. Unemployment tax forms   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. Unemployment tax forms Loss. Unemployment tax forms   If the adjusted basis of the property you transfer is more than the amount you realize, the difference is a loss. Unemployment tax forms Adjusted basis. Unemployment tax forms   The adjusted basis of property is your original cost or other original basis properly adjusted (increased or decreased) for certain items. Unemployment tax forms See chapter 13 for more information about determining the adjusted basis of property. Unemployment tax forms Amount realized. Unemployment tax forms   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). Unemployment tax forms Amount realized includes the money you receive plus the fair market value of any property or services you receive. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms For more information, see Publication 537. Unemployment tax forms Fair market value. Unemployment tax forms   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. Unemployment tax forms Example. Unemployment tax forms 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. Unemployment tax forms Your gain is $3,000 ($10,000 − $7,000). Unemployment tax forms Debt paid off. Unemployment tax forms    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. Unemployment tax forms This is true even if neither you nor the buyer is personally liable for the debt. Unemployment tax forms 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. Unemployment tax forms Example. Unemployment tax forms You sell stock that you had pledged as security for a bank loan of $8,000. Unemployment tax forms Your basis in the stock is $6,000. Unemployment tax forms The buyer pays off your bank loan and pays you $20,000 in cash. Unemployment tax forms The amount realized is $28,000 ($20,000 + $8,000). Unemployment tax forms Your gain is $22,000 ($28,000 − $6,000). Unemployment tax forms Payment of cash. Unemployment tax forms   If you trade property and cash for other property, the amount you realize is the fair market value of the property you receive. Unemployment tax forms 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. Unemployment tax forms If the result is a positive number, it is a gain. Unemployment tax forms If the result is a negative number, it is a loss. Unemployment tax forms No gain or loss. Unemployment tax forms   You may have to use a basis for figuring gain that is different from the basis used for figuring loss. Unemployment tax forms In this case, you may have neither a gain nor a loss. Unemployment tax forms See Basis Other Than Cost in chapter 13. Unemployment tax forms Nontaxable Trades This section discusses trades that generally do not result in a taxable gain or deductible loss. Unemployment tax forms For more information on nontaxable trades, see chapter 1 of Publication 544. Unemployment tax forms Like-kind exchanges. Unemployment tax forms   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. Unemployment tax forms To be nontaxable, a trade must meet all six of the following conditions. Unemployment tax forms The property must be business or investment property. Unemployment tax forms You must hold both the property you trade and the property you receive for productive use in your trade or business or for investment. Unemployment tax forms Neither property may be property used for personal purposes, such as your home or family car. Unemployment tax forms The property must not be held primarily for sale. Unemployment tax forms The property you trade and the property you receive must not be property you sell to customers, such as merchandise. Unemployment tax forms 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. Unemployment tax forms However, see Special rules for mutual ditch, reservoir, or irrigation company stock, in chapter 4 of Publication 550 for an exception. Unemployment tax forms Also, you can have a nontaxable trade of corporate stocks under a different rule, as discussed later. Unemployment tax forms There must be a trade of like property. Unemployment tax forms The trade of real estate for real estate, or personal property for similar personal property, is a trade of like property. Unemployment tax forms The trade of an apartment house for a store building, or a panel truck for a pickup truck, is a trade of like property. Unemployment tax forms The trade of a piece of machinery for a store building is not a trade of like property. Unemployment tax forms Real property located in the United States and real property located outside the United States are not like property. Unemployment tax forms Also, personal property used predominantly within the United States and personal property used predominantly outside the United States are not like property. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms    If you trade property with a related party in a like-kind exchange, a special rule may apply. Unemployment tax forms See Related Party Transactions , later in this chapter. Unemployment tax forms 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. Unemployment tax forms Partly nontaxable exchange. Unemployment tax forms   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. Unemployment tax forms 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. Unemployment tax forms You cannot deduct a loss. Unemployment tax forms Like property and unlike property transferred. Unemployment tax forms   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. Unemployment tax forms The gain or loss is the difference between the adjusted basis of the unlike property and its fair market value. Unemployment tax forms Like property and money transferred. Unemployment tax forms   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. Unemployment tax forms Basis of property received. Unemployment tax forms   To figure the basis of the property received, see Nontaxable Exchanges in chapter 13. Unemployment tax forms How to report. Unemployment tax forms   You must report the trade of like property on Form 8824. Unemployment tax forms 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. Unemployment tax forms See the instructions for Line 22 in the Instructions for Form 8824. Unemployment tax forms   For information on using Form 4797, see chapter 4 of Publication 544. Unemployment tax forms Corporate stocks. Unemployment tax forms   The following trades of corporate stocks generally do not result in a taxable gain or a deductible loss. Unemployment tax forms Corporate reorganizations. Unemployment tax forms   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. Unemployment tax forms 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. Unemployment tax forms Stock for stock of the same corporation. Unemployment tax forms   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. Unemployment tax forms This is true for a trade between two stockholders as well as a trade between a stockholder and the corporation. Unemployment tax forms Convertible stocks and bonds. Unemployment tax forms   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. Unemployment tax forms Property for stock of a controlled corporation. Unemployment tax forms   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. Unemployment tax forms This rule applies both to individuals and to groups who transfer property to a corporation. Unemployment tax forms It does not apply if the corporation is an investment company. Unemployment tax forms   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. Unemployment tax forms   If this provision applies to you, you may have to attach to your return a complete statement of all facts pertinent to the exchange. Unemployment tax forms For details, see Regulations section 1. Unemployment tax forms 351-3. Unemployment tax forms Additional information. Unemployment tax forms   For more information on trades of stock, see Nontaxable Trades in chapter 4 of Publication 550. Unemployment tax forms Insurance policies and annuities. Unemployment tax forms   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. Unemployment tax forms   You also may not have to recognize gain or loss on an exchange of a portion of an annuity contract for another annuity contract. Unemployment tax forms 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. Unemployment tax forms Revenue Ruling 2003-76 is available at www. Unemployment tax forms irs. Unemployment tax forms gov/irb/2003-33_IRB/ar11. Unemployment tax forms html. Unemployment tax forms Revenue Procedure 2008-24 is available at www. Unemployment tax forms irs. Unemployment tax forms gov/irb/2008-13_IRB/ar13. Unemployment tax forms html. Unemployment tax forms 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. Unemployment tax forms Revenue Procedure 2011-38 is available at www. Unemployment tax forms irs. Unemployment tax forms gov/irb/2011-30_IRB/ar09. Unemployment tax forms html. Unemployment tax forms   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. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms   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. Unemployment tax forms Demutualization of life insurance companies. Unemployment tax forms   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. Unemployment tax forms See Demutualization of Life Insurance Companies in Publication 550. Unemployment tax forms U. Unemployment tax forms S. Unemployment tax forms Treasury notes or bonds. Unemployment tax forms   You can trade certain issues of U. Unemployment tax forms S. Unemployment tax forms Treasury obligations for other issues designated by the Secretary of the Treasury, with no gain or loss recognized on the trade. Unemployment tax forms See Savings bonds traded in chapter 1 of Publication 550 for more information. Unemployment tax forms 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. Unemployment tax forms This nonrecognition rule does not apply in the following situations. Unemployment tax forms The recipient spouse or former spouse is a nonresident alien. Unemployment tax forms Property is transferred in trust and liability exceeds basis. Unemployment tax forms 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. Unemployment tax forms For other situations, see Transfers Between Spouses in chapter 4 of Publication 550. Unemployment tax forms 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. Unemployment tax forms The recipient's basis in the property will be the same as the adjusted basis of the giver immediately before the transfer. Unemployment tax forms 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. Unemployment tax forms This rule applies for purposes of determining loss as well as gain. Unemployment tax forms Any gain recognized on a transfer in trust increases the basis. Unemployment tax forms 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. Unemployment tax forms Related Party Transactions Special rules apply to the sale or trade of property between related parties. Unemployment tax forms Gain on sale or trade of depreciable property. Unemployment tax forms   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. Unemployment tax forms See chapter 3 of Publication 544 for more information. Unemployment tax forms Like-kind exchanges. Unemployment tax forms   Generally, if you trade business or investment property for other business or investment property of a like kind, no gain or loss is recognized. Unemployment tax forms See Like-kind exchanges , earlier, under Nontaxable Trades. Unemployment tax forms   This rule also applies to trades of property between related parties, defined next under Losses on sales or trades of property. Unemployment tax forms 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. Unemployment tax forms See Related Party Transactions in chapter 4 of Publication 550 for exceptions. Unemployment tax forms Losses on sales or trades of property. Unemployment tax forms   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. Unemployment tax forms Members of your family. Unemployment tax forms This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. Unemployment tax forms ), and lineal descendants (children, grandchildren, etc. Unemployment tax forms ). Unemployment tax forms A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. Unemployment tax forms A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. Unemployment tax forms (See Constructive ownership of stock , later. Unemployment tax forms ) 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. Unemployment tax forms   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. Unemployment tax forms A grantor and fiduciary, or the fiduciary and beneficiary, of any trust. Unemployment tax forms Fiduciaries of two different trusts, or the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms Two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. Unemployment tax forms 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. Unemployment tax forms An executor and a beneficiary of an estate (except in the case of a sale or trade to satisfy a pecuniary bequest). Unemployment tax forms Two corporations that are members of the same controlled group. Unemployment tax forms (Under certain conditions, however, these losses are not disallowed but must be deferred. Unemployment tax forms ) Two partnerships if the same persons own, directly or indirectly, more than 50% of the capital interests or the profit interests in both partnerships. Unemployment tax forms Multiple property sales or trades. Unemployment tax forms   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. Unemployment tax forms The gain on each item may be taxable. Unemployment tax forms However, you cannot deduct the loss on any item. Unemployment tax forms Also, you cannot reduce gains from the sales of any of these items by losses on the sales of any of the other items. Unemployment tax forms Indirect transactions. Unemployment tax forms   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. Unemployment tax forms This does not apply to a trade between related parties through an exchange that is purely coincidental and is not prearranged. Unemployment tax forms Constructive ownership of stock. Unemployment tax forms   In determining whether a person directly or indirectly owns any of the outstanding stock of a corporation, the following rules apply. Unemployment tax forms Rule 1. Unemployment tax forms   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. Unemployment tax forms Rule 2. Unemployment tax forms   An individual is considered to own the stock directly or indirectly owned by or for his or her family. Unemployment tax forms Family includes only brothers and sisters, half-brothers and half-sisters, spouse, ancestors, and lineal descendants. Unemployment tax forms Rule 3. Unemployment tax forms   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. Unemployment tax forms Rule 4. Unemployment tax forms   When applying rule 1, 2, or 3, stock constructively owned by a person under rule 1 is treated as actually owned by that person. Unemployment tax forms 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. Unemployment tax forms Property received from a related party. Unemployment tax forms    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. Unemployment tax forms This rule applies only if you are the original transferee and you acquired the property by purchase or exchange. Unemployment tax forms 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. Unemployment tax forms   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. Unemployment tax forms Example 1. Unemployment tax forms Your brother sells you stock for $7,600. Unemployment tax forms His cost basis is $10,000. Unemployment tax forms Your brother cannot deduct the loss of $2,400. Unemployment tax forms Later, you sell the same stock to an unrelated party for $10,500, realizing a gain of $2,900. Unemployment tax forms Your reportable gain is $500 (the $2,900 gain minus the $2,400 loss not allowed to your brother). Unemployment tax forms Example 2. Unemployment tax forms 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). Unemployment tax forms You cannot deduct the loss that was not allowed to your brother. Unemployment tax forms Capital Gains and Losses This section discusses the tax treatment of gains and losses from different types of investment transactions. Unemployment tax forms Character of gain or loss. Unemployment tax forms   You need to classify your gains and losses as either ordinary or capital gains or losses. Unemployment tax forms You then need to classify your capital gains and losses as either short term or long term. Unemployment tax forms If you have long-term gains and losses, you must identify your 28% rate gains and losses. Unemployment tax forms If you have a net capital gain, you must also identify any unrecaptured section 1250 gain. Unemployment tax forms   The correct classification and identification helps you figure the limit on capital losses and the correct tax on capital gains. Unemployment tax forms Reporting capital gains and losses is explained in chapter 16. Unemployment tax forms 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. Unemployment tax forms Generally, a sale or trade of a capital asset (defined next) results in a capital gain or loss. Unemployment tax forms A sale or trade of a noncapital asset generally results in ordinary gain or loss. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms Capital Assets and Noncapital Assets For the most part, everything you own and use for personal purposes, pleasure, or investment is a capital asset. Unemployment tax forms 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. Unemployment tax forms Any property you own is a capital asset, except the following noncapital assets. Unemployment tax forms Property held mainly for sale to customers or property that will physically become a part of the merchandise for sale to customers. Unemployment tax forms For an exception, see Capital Asset Treatment for Self-Created Musical Works , later. Unemployment tax forms Depreciable property used in your trade or business, even if fully depreciated. Unemployment tax forms Real property used in your trade or business. Unemployment tax forms 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. Unemployment tax forms For an exception to this rule, see Capital Asset Treatment for Self-Created Musical Works , later. Unemployment tax forms 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). Unemployment tax forms U. Unemployment tax forms S. Unemployment tax forms 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. Unemployment tax forms Certain commodities derivative financial instruments held by commodities derivatives dealers. Unemployment tax forms 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. Unemployment tax forms Supplies of a type you regularly use or consume in the ordinary course of your trade or business. Unemployment tax forms Investment Property Investment property is a capital asset. Unemployment tax forms Any gain or loss from its sale or trade is generally a capital gain or loss. Unemployment tax forms Gold, silver, stamps, coins, gems, etc. Unemployment tax forms   These are capital assets except when they are held for sale by a dealer. Unemployment tax forms Any gain or loss you have from their sale or trade generally is a capital gain or loss. Unemployment tax forms Stocks, stock rights, and bonds. Unemployment tax forms   All of these (including stock received as a dividend) are capital assets except when held for sale by a securities dealer. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms However, you cannot deduct a loss from selling personal use property. Unemployment tax forms 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. Unemployment tax forms You must make a separate election for each musical composition (or copyright in a musical work) sold or exchanged during the tax year. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. Unemployment tax forms See also Schedule D (Form 1040), Form 8949, and their separate instructions. Unemployment tax forms You can revoke the election if you have IRS approval. Unemployment tax forms To get IRS approval, you must submit a request for a letter ruling under the appropriate IRS revenue procedure. Unemployment tax forms See, for example, Rev. Unemployment tax forms Proc. Unemployment tax forms 2013-1, corrected by Announcement 2013–9, and amplified and modified by Rev. Unemployment tax forms Proc. Unemployment tax forms 2013–32, available at www. Unemployment tax forms irs. Unemployment tax forms gov/irb/2013-01_IRB/ar06. Unemployment tax forms html. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms Short-term government obligations. Unemployment tax forms   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. Unemployment tax forms This treatment applies to obligations with a fixed maturity date not more than 1 year from the date of issue. Unemployment tax forms Acquisition discount is the stated redemption price at maturity minus your basis in the obligation. Unemployment tax forms   However, do not treat these gains as income to the extent you previously included the discount in income. Unemployment tax forms See Discount on Short-Term Obligations in chapter 1 of Publication 550. Unemployment tax forms Short-term nongovernment obligations. Unemployment tax forms   Treat gains on short-term nongovernment obligations as ordinary income up to your ratable share of original issue discount (OID). Unemployment tax forms This treatment applies to obligations with a fixed maturity date of not more than 1 year from the date of issue. Unemployment tax forms   However, to the extent you previously included the discount in income, you do not have to include it in income again. Unemployment tax forms See Discount on Short-Term Obligations in chapter 1 of Publication 550. Unemployment tax forms Tax-exempt state and local government bonds. Unemployment tax forms   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. Unemployment tax forms To figure your gain or loss on the sale or trade of these bonds, reduce the amount realized by your part of OID. Unemployment tax forms   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. Unemployment tax forms For more information on the basis of these bonds, see Discounted Debt Instruments in chapter 4 of Publication 550. Unemployment tax forms   Any gain from market discount is usually taxable on disposition or redemption of tax-exempt bonds. Unemployment tax forms If you bought the bonds before May 1, 1993, the gain from market discount is capital gain. Unemployment tax forms If you bought the bonds after April 30, 1993, the gain is ordinary income. Unemployment tax forms   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. Unemployment tax forms For more information, see Market Discount Bonds in chapter 1 of Publication 550. Unemployment tax forms    A loss on the sale or other disposition of a tax-exempt state or local government bond is deductible as a capital loss. Unemployment tax forms Redeemed before maturity. Unemployment tax forms   If a state or local bond issued before June 9, 1980, is redeemed before it matures, the OID is not taxable to you. Unemployment tax forms   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. Unemployment tax forms However, you must report the unearned part of OID as a capital gain. Unemployment tax forms Example. Unemployment tax forms On July 2, 2002, the date of issue, you bought a 20-year, 6% municipal bond for $800. Unemployment tax forms The face amount of the bond was $1,000. Unemployment tax forms The $200 discount was OID. Unemployment tax forms At the time the bond was issued, the issuer had no intention of redeeming it before it matured. Unemployment tax forms The bond was callable at its face amount beginning 10 years after the issue date. Unemployment tax forms 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. Unemployment tax forms The OID earned during the time you held the bond, $73, is not taxable. Unemployment tax forms The $60 accrued annual interest also is not taxable. Unemployment tax forms However, you must report the unearned part of OID ($127) as a capital gain. Unemployment tax forms Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Unemployment tax forms   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. Unemployment tax forms The rest of the gain is capital gain. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms Long-term debt instruments issued after May 27, 1969 (or after July 1, 1982, if a government instrument). Unemployment tax forms   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. Unemployment tax forms Your basis in that debt instrument is increased by the amount of OID that you have included in your gross income. Unemployment tax forms See Original Issue Discount (OID) in chapter 7 for information about OID that you must report on your tax return. Unemployment tax forms   If you sell or trade the debt instrument before maturity, your gain is a capital gain. Unemployment tax forms 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. Unemployment tax forms In this case, the rest of the gain is capital gain. Unemployment tax forms Market discount bonds. Unemployment tax forms   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. Unemployment tax forms 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. Unemployment tax forms The rest of the gain is capital gain. Unemployment tax forms See Market Discount Bonds in chapter 1 of Publication 550. Unemployment tax forms   A different rule applies to market discount bonds issued before July 19, 1984, and purchased by you before May 1, 1993. Unemployment tax forms See Market discount bonds under Discounted Debt Instruments in chapter 4 of Publication 550. Unemployment tax forms Retirement of debt instrument. Unemployment tax forms   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. Unemployment tax forms Notes of individuals. Unemployment tax forms   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. Unemployment tax forms An exception to this treatment applies if the obligation is a loan between individuals and all the following requirements are met. Unemployment tax forms The lender is not in the business of lending money. Unemployment tax forms The amount of the loan, plus the amount of any outstanding prior loans, is $10,000 or less. Unemployment tax forms Avoiding federal tax is not one of the principal purposes of the loan. Unemployment tax forms   If the exception applies, or the obligation was issued before March 2, 1984, you do not include the OID in your income currently. Unemployment tax forms 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. Unemployment tax forms The rest of the gain, if any, is capital gain. Unemployment tax forms Any loss on the sale or redemption is capital loss. Unemployment tax forms 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. Unemployment tax forms Ordinary loss. Unemployment tax forms Casualty loss. Unemployment tax forms Nonbusiness bad debt (short-term capital loss). Unemployment tax forms  For more information, see Deposit in Insolvent or Bankrupt Financial Institution, in chapter 4 of Publication 550. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms Report the loss on Form 4797, line 10. Unemployment tax forms Any gain on section 1244 stock is a capital gain if the stock is a capital asset in your hands. Unemployment tax forms Report the gain on Form 8949. Unemployment tax forms See Losses on Section 1244 (Small Business) Stock in chapter 4 of Publication 550. Unemployment tax forms For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. Unemployment tax forms See also Schedule D (Form 1040), Form 8949, and their separate instructions. Unemployment tax forms Holding Period If you sold or traded investment property, you must determine your holding period for the property. Unemployment tax forms Your holding period determines whether any capital gain or loss was a short-term or long-term capital gain or loss. Unemployment tax forms Long-term or short-term. Unemployment tax forms   If you hold investment property more than 1 year, any capital gain or loss is a long-term capital gain or loss. Unemployment tax forms If you hold the property 1 year or less, any capital gain or loss is a short-term capital gain or loss. Unemployment tax forms   To determine how long you held the investment property, begin counting on the date after the day you acquired the property. Unemployment tax forms The day you disposed of the property is part of your holding period. Unemployment tax forms Example. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms Securities traded on established market. Unemployment tax forms   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. Unemployment tax forms    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. Unemployment tax forms Example. Unemployment tax forms You are a cash method, calendar year taxpayer. Unemployment tax forms You sold stock at a gain on December 30, 2013. Unemployment tax forms 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. Unemployment tax forms You received payment of the sales price on that same day. Unemployment tax forms Report your gain on your 2013 return, even though you received the payment in 2014. Unemployment tax forms The gain is long term or short term depending on whether you held the stock more than 1 year. Unemployment tax forms Your holding period ended on December 30. Unemployment tax forms If you had sold the stock at a loss, you would also report it on your 2013 return. Unemployment tax forms U. Unemployment tax forms S. Unemployment tax forms Treasury notes and bonds. Unemployment tax forms   The holding period of U. Unemployment tax forms S. Unemployment tax forms 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. Unemployment tax forms The holding period of U. Unemployment tax forms S. Unemployment tax forms Treasury notes and bonds sold through an offering on a subscription basis at a specified yield starts the day after the subscription is submitted. Unemployment tax forms Automatic investment service. Unemployment tax forms   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. Unemployment tax forms Your holding period starts on the day after the bank's purchase date. Unemployment tax forms If a share was bought over more than one purchase date, your holding period for that share is a split holding period. Unemployment tax forms 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. Unemployment tax forms Nontaxable trades. Unemployment tax forms   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. Unemployment tax forms Property received as a gift. Unemployment tax forms   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. Unemployment tax forms   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. Unemployment tax forms Inherited property. Unemployment tax forms   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. Unemployment tax forms This is true regardless of how long you actually held the property. Unemployment tax forms However, if you inherited property from someone who died in 2010, see the information below. Unemployment tax forms Inherited property from someone who died in 2010. Unemployment tax forms   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. Unemployment tax forms Real property bought. Unemployment tax forms   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. Unemployment tax forms However, taking delivery or possession of real property under an option agreement is not enough to start the holding period. Unemployment tax forms The holding period cannot start until there is an actual contract of sale. Unemployment tax forms The holding period of the seller cannot end before that time. Unemployment tax forms Real property repossessed. Unemployment tax forms   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. Unemployment tax forms Your holding period does not include the time between the original sale and the repossession. Unemployment tax forms That is, it does not include the period during which the first buyer held the property. Unemployment tax forms Stock dividends. Unemployment tax forms   The holding period for stock you received as a taxable stock dividend begins on the date of distribution. Unemployment tax forms   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. Unemployment tax forms This rule also applies to stock acquired in a “spin-off,” which is a distribution of stock or securities in a controlled corporation. Unemployment tax forms Nontaxable stock rights. Unemployment tax forms   Your holding period for nontaxable stock rights begins on the same day as the holding period of the underlying stock. Unemployment tax forms The holding period for stock acquired through the exercise of stock rights begins on the date the right was exercised. Unemployment tax forms Nonbusiness Bad Debts If someone owes you money that you cannot collect, you have a bad debt. Unemployment tax forms You may be able to deduct the amount owed to you when you figure your tax for the year the debt becomes worthless. Unemployment tax forms 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. Unemployment tax forms To be deductible, nonbusiness bad debts must be totally worthless. Unemployment tax forms You cannot deduct a partly worthless nonbusiness debt. Unemployment tax forms Genuine debt required. Unemployment tax forms   A debt must be genuine for you to deduct a loss. Unemployment tax forms 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. Unemployment tax forms Basis in bad debt required. Unemployment tax forms    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. Unemployment tax forms For example, you cannot claim a bad debt deduction for court-ordered child support not paid to you by your former spouse. Unemployment tax forms 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. Unemployment tax forms When deductible. Unemployment tax forms   You can take a bad debt deduction only in the year the debt becomes worthless. Unemployment tax forms You do not have to wait until a debt is due to determine whether it is worthless. Unemployment tax forms A debt becomes worthless when there is no longer any chance that the amount owed will be paid. Unemployment tax forms   It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. Unemployment tax forms You must only show that you have taken reasonable steps to collect the debt. Unemployment tax forms Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. Unemployment tax forms How to report bad debts. Unemployment tax forms    Deduct nonbusiness bad debts as short-term capital losses on Form 8949. Unemployment tax forms    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. Unemployment tax forms    For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. Unemployment tax forms See also Schedule D (Form 1040), Form 8949, and their separate instructions. Unemployment tax forms   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. Unemployment tax forms 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. Unemployment tax forms Filing a claim for refund. Unemployment tax forms    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. Unemployment tax forms To do this, use Form 1040X to amend your return for the year the debt became worthless. Unemployment tax forms 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. Unemployment tax forms For more information about filing a claim, see Amended Returns and Claims for Refund in chapter 1. Unemployment tax forms Additional information. Unemployment tax forms   For more information, see Nonbusiness Bad Debts in Publication 550. Unemployment tax forms For information on business bad debts, see chapter 10 of Publication 535, Business Expenses. Unemployment tax forms Wash Sales You cannot deduct losses from sales or trades of stock or securities in a wash sale. Unemployment tax forms 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. Unemployment tax forms 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). Unemployment tax forms The result is your basis in the new stock or securities. Unemployment tax forms This adjustment postpones the loss deduction until the disposition of the new stock or securities. Unemployment tax forms Your holding period for the new stock or securities includes the holding period of the stock or securities sold. Unemployment tax forms For more information, see Wash Sales, in chapter 4 of Publication 550. Unemployment tax forms 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. Unemployment tax forms 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. Unemployment tax forms You postpone the gain by adjusting the basis of the replacement property as described in Basis of replacement property , later. Unemployment tax forms This postpones your gain until the year you dispose of the replacement property. Unemployment tax forms You qualify to make this choice if you meet all the following tests. Unemployment tax forms You sell publicly traded securities at a gain. Unemployment tax forms Publicly traded securities are securities traded on an established securities market. Unemployment tax forms Your gain from the sale is a capital gain. Unemployment tax forms During the 60-day period beginning on the date of the sale, you buy replacement property. Unemployment tax forms This replacement property must be either common stock of, or a partnership interest in a specialized small business investment company (SSBIC). Unemployment tax forms 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. Unemployment tax forms Amount of gain recognized. Unemployment tax forms   If you make the choice described in this section, you must recognize gain only up to the following amount. Unemployment tax forms 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). Unemployment tax forms  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. Unemployment tax forms If this amount is equal to or more than the amount of your gain, you must recognize the full amount of your gain. Unemployment tax forms Limit on gain postponed. Unemployment tax forms   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. Unemployment tax forms Basis of replacement property. Unemployment tax forms   You must subtract the amount of postponed gain from the basis of your replacement property. Unemployment tax forms How to report and postpone gain. Unemployment tax forms    See How to report and postpone gain under Rollover of Gain From Publicly Traded Securities in chapter 4 of Publication 550 for details. Unemployment tax forms Prev  Up  Next   Home   More Online Publications
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The Unemployment Tax Forms

Unemployment tax forms 8. Unemployment tax forms   Dividendos y Otras Distribuciones Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Unemployment tax forms Cómo se le informa del impuesto retenido. Unemployment tax forms Nominatarios. Unemployment tax forms Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Unemployment tax forms Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Unemployment tax forms Tratamiento del impuesto mínimo alternativo. Unemployment tax forms Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Unemployment tax forms Recordatorio Ingresos de fuentes en el extranjero. Unemployment tax forms  Si es ciudadano de los Estados Unidos con ingresos por concepto de dividendos de fuentes fuera de los Estados Unidos (ingresos del extranjero), tiene que declarar todos estos ingresos en la declaración de impuestos a menos que sean ingresos exentos por las leyes de los EE. Unemployment tax forms UU. Unemployment tax forms Esto es cierto independientemente de si reside dentro o fuera de los EE. Unemployment tax forms UU. Unemployment tax forms y si recibe o no el Formulario 1099 de un pagador extranjero. Unemployment tax forms Introduction Este capítulo explica el trato tributario que se le da a: Dividendos ordinarios, Distribuciones de ganancias de capital, Distribuciones que no sean dividendos y Otras distribuciones que pueda recibir de una sociedad anónima o de un fondo mutuo. Unemployment tax forms Este capítulo también explica cómo se declara el ingreso de dividendos en su declaración de impuestos. Unemployment tax forms Los dividendos son distribuciones de dinero, acciones u otras clases de bienes que le paga a usted una sociedad anónima o fondo mutuo. Unemployment tax forms Puede recibir también dividendos a través de una sociedad colectiva, un caudal hereditario, un fideicomiso o una asociación a la que se le gravan impuestos como a una sociedad anónima. Unemployment tax forms Sin embargo, algunas cantidades recibidas por usted y denominadas dividendos, son de hecho ingresos de intereses. Unemployment tax forms Vea Dividendos que en realidad son intereses , bajo Intereses Sujetos a Impuestos, en el capítulo 7. Unemployment tax forms La mayoría de las distribuciones se pagan en efectivo (o con cheque). Unemployment tax forms No obstante, las distribuciones pueden consistir en más acciones, derechos de suscripción de acciones u otros bienes o servicios adicionales. Unemployment tax forms Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés Información General Esta sección explica las reglas generales sobre ingresos de dividendos. Unemployment tax forms Impuesto sobre ingresos no derivados del trabajo de determinados hijos. Unemployment tax forms   El impuesto sobre una parte del ingreso no derivado del trabajo recibido por un hijo en 2013 puede ser tributado a la tasa impositiva correspondiente de los padres. Unemployment tax forms Si es así, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuestos para determinados hijos que tienen ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del hijo. Unemployment tax forms Si no es así, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. Unemployment tax forms       Algunos padres o madres pueden optar por incluir los intereses y dividendos del hijo en la declaración de impuestos del padre o la madre si se cumplen ciertos requisitos. Unemployment tax forms Si puede, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos de un hijo), en inglés, para este propósito. Unemployment tax forms   Si desea obtener más información sobre el impuesto sobre los ingresos no derivados del trabajo de un hijo y la elección de los padres, vea el capítulo 31. Unemployment tax forms Beneficiario de un caudal hereditario o fideicomiso. Unemployment tax forms    Los dividendos y otras distribuciones que reciba como beneficiario de un caudal hereditario o de un fideicomiso por lo general se consideran ingresos tributables. Unemployment tax forms El fiduciario debería enviarle un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Unemployment tax forms (Parte del ingreso, deducciones, créditos, etc. Unemployment tax forms , de un beneficiario), en inglés. Unemployment tax forms Su copia del Anexo K-1 (Formulario 1041) e instrucciones le indicarán dónde debe declarar los ingresos en el Formulario 1040. Unemployment tax forms Número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación de contribuyente individual (ITIN por sus siglas en inglés). Unemployment tax forms    Tiene que darle su nombre y número de Seguro Social (o su número de identificación de contribuyente individual (ITIN, por sus siglas en inglés)) a toda persona que esté obligada por la ley federal de impuestos a expedir una declaración, un informe u otro documento relacionado con usted. Unemployment tax forms Esto incluye las entidades que pagan dividendos. Unemployment tax forms Es posible que tenga que pagar una multa si no le proporciona su número de Seguro Social o su número de identificación de contribuyente individual (ITIN) a la entidad que paga los dividendos. Unemployment tax forms Para obtener más información sobre los números de Seguro Social y los números de identificación de contribuyente individual, vea Número de Seguro Social en el capítulo 1. Unemployment tax forms Retención adicional. Unemployment tax forms   El ingreso de dividendos por lo general no está sujeto a la retención normal. Unemployment tax forms Sin embargo, podría estar sujeto a la retención adicional de impuestos para asegurar que el impuesto sobre el ingreso sea recaudado sobre ese ingreso. Unemployment tax forms Conforme a la retención adicional de impuestos, la entidad que paga los dividendos tiene que retener impuestos sobre los ingresos de la cantidad que le paga a usted, aplicándo la tasa de retención correspondiente. Unemployment tax forms   También puede requerirse una retención adicional de impuestos si el IRS ha determinado que usted ha declarado una cantidad inferior de ingresos de intereses o dividendos de lo que dn verdad recibió. Unemployment tax forms Para más información, vea Retención Adicional , en el capítulo 4. Unemployment tax forms Certificado de acciones a nombre de dos o más personas. Unemployment tax forms   Si dos o más personas tienen acciones de propiedad conjunta, propiedad en tenencia conyugal o propiedad en tenencia común, la parte de los dividendos de las acciones que le corresponde a cada persona está determinada por las leyes locales. Unemployment tax forms Formulario 1099-DIV. Unemployment tax forms   La mayoría de las sociedades anónimas y fondos mutuos usan el Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, para informarle de las distribuciones que recibió de ellas durante el año. Unemployment tax forms Guarde este formulario con su documentación. Unemployment tax forms No tiene que adjuntar el formulario a su declaración de impuestos. Unemployment tax forms Dividendos no declarados en el Formulario 1099-DIV. Unemployment tax forms   Aun si no recibe el Formulario 1099-DIV, tendrá que declarar todos sus ingresos de dividendos sujetos a impuestos. Unemployment tax forms Por ejemplo, podría recibir acciones repartidas de dividendos de sociedades colectivas o de sociedades anónimas de tipo S. Unemployment tax forms A usted se le informa de dichos dividendos en el Anexo K-1 (del Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. Unemployment tax forms (Parte de los ingresos, deducciones, créditos, etc. Unemployment tax forms , correspondiente al socio), en inglés, y en el Anexo K-1 (del Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Unemployment tax forms (Parte de los ingresos, deducciones, créditos, etc. Unemployment tax forms , correspondiente al accionista), en inglés. Unemployment tax forms Cómo se le informa del impuesto retenido. Unemployment tax forms   Si se le retienen impuestos sobre su ingreso de dividendos, el pagador tiene que darle un Formulario 1099-DIV que indica la cantidad retenida. Unemployment tax forms Nominatarios. Unemployment tax forms   Si alguien recibe distribuciones como nominatario suyo, esa persona le dará un Formulario 1099-DIV que indicará las distribuciones recibidas en nombre de usted. Unemployment tax forms Formulario 1099-MISC. Unemployment tax forms   A usted se le tiene que informar de ciertos pagos sustitutivos en lugar de dividendos o intereses exentos de impuestos que recibe de un agente corredor bursátil en su nombre en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés, o en un documento similar. Unemployment tax forms Vea Reporting Substitute Payments (Cómo informar de pagos sustitutivos), bajo Short Sales (Ventas a corto al descubierto), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo informar de estos pagos. Unemployment tax forms Cantidad incorrecta que aparece en un Formulario 1099. Unemployment tax forms   Si recibe un Formulario 1099 que indica una cantidad incorrecta (u otra información incorrecta), debe pedirle a la persona que le dio el formulario que le envíe otro formulario corregido. Unemployment tax forms En el nuevo Formulario 1099 que recibirá aparecerá la palabra “ Corrected ” (Corregido). Unemployment tax forms Dividendos de acciones vendidas. Unemployment tax forms   Si se venden o intercambian acciones, o si se enajenan de otra manera después de que se declare un dividendo pero antes de ser pagado, el dueño oficial (usualmente la persona a quien se le expide el cheque de dividendos) tiene que incluir el dividendo en sus ingresos. Unemployment tax forms Dividendos recibidos en enero. Unemployment tax forms   A usted se le considera que ha recibido un dividendo el 31 de diciembre si un fondo mutuo (u otra compañía de inversiones reglamentada) o una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) declara un dividendo (incluyendo todo dividendo que produzca intereses exentos o una distribución de ganancias de capital) en octubre, noviembre o diciembre, pagadero a los accionistas oficiales en una fecha de uno de estos meses, pero que realmente paga el dividendo durante enero del próximo año calendario. Unemployment tax forms Usted tiene que declarar el dividendo en el año en que fue declarado. Unemployment tax forms Dividendos Ordinarios Los dividendos ordinarios (sujetos a impuestos) son la distribución más común hecha por una sociedad anónima o un fondo mutuo. Unemployment tax forms Se pagan usando ingresos y ganancias y son considerados ingresos ordinarios para usted. Unemployment tax forms Esto significa que no son ganancias de capital. Unemployment tax forms Puede suponer que todo dividendo que reciba de acciones comunes o preferentes es un dividendo ordinario a menos que la sociedad anónima o el fondo mutuo que efectúa el pago le indique lo contrario. Unemployment tax forms Los dividendos ordinarios se muestran en el recuadro 1a del Formulario 1099-DIV que usted reciba. Unemployment tax forms Dividendos Calificados Los dividendos calificados son los dividendos ordinarios sujetos a la misma tasa impositiva máxima del 0%, 15% o 20% que corresponde a las ganancias netas de capital. Unemployment tax forms Deben indicarse en el recuadro 1b del Formulario 1099-DIV que reciba. Unemployment tax forms La tasa máxima del impuesto sobre los dividendos calificados es: 0% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa del 10% o del 15%. Unemployment tax forms 15% sobre toda cantidad que de otro modo se le impondrían impuestos a tasas mayores de 15%, pero menores de 39. Unemployment tax forms 6%. Unemployment tax forms 20% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa de 39. Unemployment tax forms 6%. Unemployment tax forms Para tener derecho a la tasa impositiva máxima, todos los requisitos siguientes tienen que cumplirse: Los dividendos tienen que haber sido pagados por una sociedad anónima estadounidense o una sociedad anónima extranjera calificada. Unemployment tax forms Vea Sociedad anónima extranjera calificada , más adelante. Unemployment tax forms Los dividendos no tienen la misma clasificación que aquéllos incluidos más adelante bajo Dividendos que no son dividendos calificados . Unemployment tax forms Usted cumple el período de tenencia (tema que se explica a continuación). Unemployment tax forms Período de tenencia. Unemployment tax forms   Usted tiene que haber tenido las acciones por más de 60 días durante el período de 121 días que comienza 60 días antes de la fecha del ex dividendo. Unemployment tax forms La fecha del ex dividendo es la primera fecha que sigue a la declaración del dividendo en la cual el comprador de las acciones no tiene derecho a recibir el siguiente pago de dividendos. Unemployment tax forms En su lugar, el vendedor recibirá el dividendo. Unemployment tax forms   Cuando cuente el número de días que tuvo las acciones, incluya el día en que enajenó las acciones, pero no el día en que las adquirió. Unemployment tax forms Vea los ejemplos más adelante. Unemployment tax forms Excepción para acciones preferentes. Unemployment tax forms   En el caso de acciones preferentes, tiene que haber tenido las acciones por más de 90 días durante el período de 181 días que comienza 90 días antes de la fecha del ex dividendo, si los dividendos se deben a períodos cuyo total es más de 366 días. Unemployment tax forms Si los dividendos preferentes se deben a períodos cuyo total es menos de 367 días, les corresponde el período de tenencia del párrafo anterior. Unemployment tax forms Ejemplo 1. Unemployment tax forms Usted compró 5,000 acciones ordinarias de la Compañía XYZ el 9 de julio de 2013. Unemployment tax forms La Compañía XYZ pagó un dividendo en efectivo de 10 centavos por cada acción. Unemployment tax forms La fecha del ex dividendo fue el 16 de julio de 2013. Unemployment tax forms El Formulario 1099-DIV de la Compañía XYZ muestra $500 en el recuadro 1a (dividendos ordinarios) y en el recuadro 1b (dividendos calificados). Unemployment tax forms No obstante, usted vendió las 5,000 acciones el 12 de agosto de 2013. Unemployment tax forms Tuvo las acciones de la Compañía XYZ por sólo 34 días del período de 121 días (desde el 10 de julio de 2013 hasta el 12 de agosto de 2013). Unemployment tax forms El período de 121 días comenzó el 17 de mayo de 2013 (60 días antes de la fecha del ex dividendo) y terminó el 14 de septiembre de 2013. Unemployment tax forms Usted no tiene dividendos calificados de la Compañía XYZ porque tuvo las acciones de la compañía por menos de 61 días. Unemployment tax forms Ejemplo 2. Unemployment tax forms Suponga que los hechos son los mismos que en el Ejemplo 1, excepto que compró las acciones el 15 de julio de 2013 (el día antes de la fecha del ex dividendo) y vendió las acciones el 16 de septiembre de 2013. Unemployment tax forms Usted tuvo las acciones por 63 días (desde el 16 de julio de 2013 hasta el 16 de septiembre de 2013). Unemployment tax forms Los $500 de dividendos calificados mostrados en el recuadro 1b del Formulario 1099-DIV son en su totalidad dividendos calificados porque tuvo las acciones por 61 días del período de 121 días (desde el 16 de julio de 2013 hasta el 14 de septiembre de 2013). Unemployment tax forms Ejemplo 3. Unemployment tax forms Usted compró 10,000 acciones ordinarias del Fondo Mutuo ABC el 9 de julio de 2013. Unemployment tax forms El Fondo Mutuo ABC pagó un dividendo en efectivo de 10 centavos por cada acción. Unemployment tax forms La fecha del ex dividendo fue el 16 de julio de 2013. Unemployment tax forms El Fondo Mutuo ABC le informa que la parte del dividendo que puede ser tratada como dividendos calificados equivale a 2 centavos por cada acción. Unemployment tax forms El Formulario 1099-DIV del Fondo Mutuo ABC muestra dividendos ordinarios de $1,000 y dividendos calificados de $200. Unemployment tax forms Sin embargo, usted vendió las 10,000 acciones el 12 de agosto de 2013. Unemployment tax forms No tiene dividendos calificados del Fondo Mutuo ABC porque tuvo las acciones del Fondo Mutuo ABC menos de 61 días. Unemployment tax forms Reducción del período de tenencia cuando disminuya el riesgo de pérdida. Unemployment tax forms   Al determinar si usted cumplió el período mínimo de tenencia del que se habló anteriormente, no puede contar ningún día durante el cual se cumpliera alguna de las situaciones siguientes: Tuvo una opción para vender, estaba bajo obligación por contrato de venta o había hecho (pero no cerrado) una venta al descubierto de acciones o valores sustancialmente iguales. Unemployment tax forms Era el otorgante (girador) de una opción de compra de acciones o valores bursátiles sustancialmente iguales. Unemployment tax forms Su riesgo de pérdida disminuye por tener una o más posiciones en bienes sustancialmente iguales o afines. Unemployment tax forms   Para información sobre cómo aplicar la condición (3), vea la sección 1. Unemployment tax forms 246-5 de los Reglamentos. Unemployment tax forms Sociedad anónima extranjera calificada. Unemployment tax forms   Una sociedad anónima extranjera es una compañía extranjera calificada si cumple alguna de las siguientes condiciones: La sociedad anónima está incorporada (constituida legalmente) en un territorio de los Estados Unidos. Unemployment tax forms La sociedad anónima reúne los requisitos para recibir los beneficios de un tratado amplio de impuestos sobre el ingreso con los Estados Unidos que el Departamento del Tesoro considere satisfactorio para este propósito y que incluya un programa de intercambio de información. Unemployment tax forms Para una lista de estos tratados, vea la Tabla 8-1. Unemployment tax forms La sociedad anónima no cumple las condiciones (1) o (2) anteriores, pero las acciones por las cuales se paga el dividendo son comercializables en un mercado de valores bursátiles establecido en los Estados Unidos. Unemployment tax forms Vea Acciones comercializables listadas , más adelante. Unemployment tax forms Excepción. Unemployment tax forms   Una sociedad anónima no es una sociedad anónima extranjera calificada si es una compañía extranjera de inversiones pasivas durante el año tributario en el cual se pagan los dividendos o durante el año tributario anterior. Unemployment tax forms Acciones comercializables listadas. Unemployment tax forms   Todas las acciones (tales como acciones comunes, ordinarias o preferentes) o recibos de depósito estadounidenses respecto a esas acciones, satisfacen el requisito (3), mencionado anteriormente bajo Sociedad anónima extranjera calificada , si se listan (cotizan) en una bolsa de valores nacional que está inscrita conforme a la sección 6 de la Securities Exchange Act (Ley de la Bolsa de Valores) de 1934 o en el Mercado de Valores Nasdaq. Unemployment tax forms Si desea ver una lista de las bolsas que reúnen estos requisitos, vea www. Unemployment tax forms sec. Unemployment tax forms gov/divisions/marketreg/mrexchanges. Unemployment tax forms shtml, en inglés. Unemployment tax forms Dividendos que no son dividendos calificados. Unemployment tax forms   Los dividendos enumerados a continuación no son dividendos calificados. Unemployment tax forms No son dividendos calificados aunque se encuentren indicados en el recuadro 1b del Formulario 1099-DIV. Unemployment tax forms Distribuciones de ganancias de capital. Unemployment tax forms Dividendos pagados sobre depósitos en cajas mutuas de ahorros, bancos cooperativos, cooperativas de crédito, asociaciones de crédito a la construcción estadounidenses, asociaciones de préstamo y ahorro estadounidenses, asociaciones federales de préstamo y ahorro e instituciones financieras similares. Unemployment tax forms Declare estos ingresos como ingreso de intereses. Unemployment tax forms Dividendos de una sociedad anónima que es una organización exenta de impuestos o una cooperativa agrícola durante el año tributario de la sociedad anónima en el cual se pagaron los dividendos o durante el año tributable anterior de la sociedad anónima. Unemployment tax forms Dividendos pagados por una sociedad anónima sobre valores bursátiles del empleador tenidos en la fecha de registro por un plan de compra de acciones para empleados (ESOP, por sus siglas en inglés) mantenido por esa sociedad anónima. Unemployment tax forms Dividendos sobre acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Unemployment tax forms Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Unemployment tax forms Pagos mostrados en el recuadro 1b del Formulario 1099-DIV, provenientes de una sociedad anónima extranjera hasta el punto que usted sepa o tenga razón de saber que los pagos no son dividendos calificados. Unemployment tax forms Tabla 8-1. Unemployment tax forms Tratados de Impuestos sobre los Ingresos Los tratados de impuestos sobre los ingresos que los Estados Unidos tiene con los siguientes países cumplen la condición (2) bajo Sociedad anónima extranjera calificada. Unemployment tax forms       Australia India Reino Austria Indonesia Unido Alemania Irlanda República Bangladesh Islandia Checa Barbados Israel República Bélgica Italia Eslovaca Bulgaria Jamaica Rumania Canadá Japón Sri Lanka China Kazajstán Suecia Chipre Letonia Suiza Corea Lituania Sudáfrica Dinamarca Luxemburgo Tailandia Egipto Malta Trinidad y Eslovenia Marruecos Tobago España México Túnez Estonia Noruega Turquía Federación Nueva Ucrania Rusa Zelandia Venezuela Filipinas Países Bajos (Holanda)   Finlandia Paquistán   Francia Polonia   Grecia Portugal   Hungría       Dividendos Utilizados para la Compra de más Acciones La sociedad anónima en la cual usted tiene acciones podría tener un plan para la reinversión de dividendos. Unemployment tax forms Tales planes le permiten optar por el uso de sus dividendos para comprar (por medio de un agente) más acciones en la sociedad anónima en vez de recibir los dividendos en efectivo. Unemployment tax forms La mayoría de los fondos de inversión también permiten a los accionistas reinvertir automáticamente las distribuciones para comprar más acciones en el fondo en lugar de recibir dinero en efectivo. Unemployment tax forms Si utiliza los dividendos para comprar más acciones al precio justo de mercado, todavía tiene que declarar los dividendos como ingreso. Unemployment tax forms Si es miembro de un plan de reinversión de dividendos que le permite comprar más acciones a un precio menor del precio justo de mercado, tiene que declarar como ingreso de dividendos el valor justo de mercado de las acciones adicionales el día del pago de los dividendos. Unemployment tax forms También tiene que declarar como ingreso de dividendos todos los cargos por servicios restados de sus dividendos en efectivo antes de que los dividendos sean utilizados para comprar acciones adicionales. Unemployment tax forms Pero tal vez pueda deducir el cargo por servicios. Unemployment tax forms Vea el capítulo 28 para más información sobre la deducción de gastos relativos a la producción de ingresos. Unemployment tax forms En algunos planes de reinversión de dividendos, se puede invertir más efectivo para comprar acciones a un precio menor del valor justo de mercado. Unemployment tax forms Si elige hacer esto, tiene que declarar como ingreso de dividendos la diferencia entre el efectivo que invierte y el valor justo de mercado de las acciones que compra. Unemployment tax forms Al calcular esta cantidad, utilice el valor justo de mercado de las acciones el día del pago del dividendo. Unemployment tax forms Fondos de Inversión del Mercado Monetario Declare las cantidades que reciba de fondos de inversión del mercado monetario como ingreso de dividendos. Unemployment tax forms Los fondos de inversión del mercado monetario son una clase de fondo mutuo y no deben ser confundidos con cuentas bancarias del mercado monetario que pagan intereses. Unemployment tax forms Distribuciones de Ganancias de Capital Las distribuciones de ganancias de capital (se denominan también dividendos de ganancias de capital) le son pagadas a usted o acreditadas a su cuenta por fondos mutuos (u otras sociedades inversionistas reglamentadas) y sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés). Unemployment tax forms Estas distribuciones se mostrarán en el recuadro 2a del Formulario 1099-DIV que recibe del fondo mutuo o de la sociedad de inversión inmobiliaria. Unemployment tax forms Declare las distribuciones de ganancias de capital como ganancias de capital a largo plazo independientemente de cuánto tiempo usted haya tenido las acciones en el fondo mutuo o en la sociedad de inversión inmobiliaria. Unemployment tax forms Ganancias de capital no distribuidas provenientes de fondos mutuos y sociedades de inversión inmobiliaria. Unemployment tax forms    Algunos fondos mutuos y sociedades de inversión inmobiliaria retienen sus ganancias de capital a largo plazo y pagan impuesto sobre ellas. Unemployment tax forms Tiene que tratar su parte de estas ganancias como distribuciones, aunque en realidad no las reciba. Unemployment tax forms Sin embargo, éstas no se incluyen en el Formulario 1099-DIV. Unemployment tax forms En lugar de esto, a usted se le informa de dichas ganancias en el recuadro 1a del Formulario 2439 (en inglés). Unemployment tax forms   Declare las ganancias de capital no distribuidas (recuadro 1a del Formulario 2439) como ganancias de capital a largo plazo en la columna (h) en la línea 11 del Anexo D (Formulario 1040). Unemployment tax forms   Los impuestos pagados sobre estas ganancias por el fondo mutuo o la sociedad de inversión inmobiliaria se pueden ver en el recuadro 2 del Formulario 2439. Unemployment tax forms Para que el pago de dichos impuestos se le acredite a usted, anótelos en la línea 71 del Formulario 1040 y marque el recuadro “ a ” en esa línea. Unemployment tax forms Adjunte la Copia B del Formulario 2439 a su declaración y mantenga la Copia C para sus archivos. Unemployment tax forms Ajuste a la base. Unemployment tax forms   Aumente la base del fondo mutuo o sus intereses en una sociedad de inversión inmobiliaria por la diferencia entre la ganancia que declare y la cantidad de impuesto pagado que se le acredite a usted. Unemployment tax forms Información adicional. Unemployment tax forms   Para más información sobre el trato dado a las distribuciones de fondos mutuos, vea la Publicación 550, en inglés. Unemployment tax forms Distribuciones que no son Dividendos Una distribución que no sea en forma de dividendo es una distribución que no se paga de los ingresos y ganancias de una sociedad anónima o un fondo mutuo. Unemployment tax forms Usted debe recibir un Formulario 1099-DIV u otro estado de cuentas mostrándole la distribución que no sea en forma de dividendo. Unemployment tax forms En el Formulario 1099-DIV, una distribución que no sea en forma de dividendo se mostrará en el recuadro 3. Unemployment tax forms Si no recibe tal estado de cuentas, declare la distribución como un dividendo ordinario. Unemployment tax forms Ajuste a la base. Unemployment tax forms   Una distribución que no sea en forma de dividendo reduce la base de sus acciones. Unemployment tax forms No se le gravan impuestos hasta que su base en las acciones se recupere por completo. Unemployment tax forms Esta parte no sujeta a impuestos también se denomina rendimiento de capital. Unemployment tax forms Es un rendimiento de la inversión en las acciones de la empresa. Unemployment tax forms Si compra acciones de una sociedad anónima en lotes diferentes y en diferentes ocasiones y no puede identificar definitivamente las acciones sujetas a las distribuciones que no sean en forma de dividendos, reduzca la base de las acciones que compró primero. Unemployment tax forms   Cuando la base de las acciones haya sido reducida a cero, declare como una ganancia de capital toda distribución adicional que reciba que no sea en forma de dividendos. Unemployment tax forms Dependiendo de cuánto tiempo haya tenido las acciones, las declara como una ganancia de capital a largo plazo o como una ganancia de capital a corto plazo. Unemployment tax forms Vea el tema titulado Período de Tenencia , en el capítulo 14. Unemployment tax forms Ejemplo. Unemployment tax forms Usted compró acciones en el año 2000 por $100. Unemployment tax forms En el año 2003, recibió una distribución que no es dividendo de $80. Unemployment tax forms No incluyó esta cantidad en su ingreso, pero redujo la base de las acciones a $20. Unemployment tax forms Recibió una distribución que no es dividendo de $30 en el año 2013. Unemployment tax forms Los primeros $20 de esta cantidad redujeron su base a cero. Unemployment tax forms Usted declara los otros $10 como ganancia de capital a largo plazo para el año 2013. Unemployment tax forms Debe declarar como ganancia de capital a largo plazo toda distribución sobre estas acciones que no sea en forma de dividendo que reciba en los siguientes años. Unemployment tax forms Distribuciones de Liquidación Las distribuciones de liquidación, a veces conocidas como dividendos de liquidación, son distribuciones que se reciben durante una liquidación parcial o completa de una sociedad anónima. Unemployment tax forms Estas distribuciones son, por lo menos en parte, un tipo de rendimiento del capital. Unemployment tax forms Pueden pagarse en uno o más plazos. Unemployment tax forms Usted recibirá un Formulario 1099-DIV de la sociedad anónima mostrándole la cantidad de una distribución de liquidación en el recuadro 8 ó 9. Unemployment tax forms Para más información sobre las distribuciones de liquidación, vea el capítulo 1 de la Publicación 550, en inglés. Unemployment tax forms Distribuciones de Acciones y Derechos a Acciones Las distribuciones hechas por una sociedad anónima de sus propias acciones son comúnmente conocidas como dividendos de acciones. Unemployment tax forms Los derechos a acciones (también conocidos como “opción de compra de acciones”) son distribuciones hechas por una sociedad anónima de derechos para adquirir acciones de la misma. Unemployment tax forms Por lo general, los dividendos de acciones y los derechos a acciones no están sujetos a impuestos para usted y no los declara en la declaración de impuestos. Unemployment tax forms Dividendos de acciones y derechos a acciones sujetos a impuestos. Unemployment tax forms   Las distribuciones de dividendos de acciones y de derechos a acciones están sujetas a impuestos en su caso si se cumple alguna de las siguientes condiciones: Usted o algún otro accionista tiene la opción de recibir dinero en efectivo u otros bienes en vez de recibir acciones o derechos a acciones. Unemployment tax forms La distribución les da dinero en efectivo u otra propiedad a algunos accionistas y un aumento en el porcentaje de intereses en los bienes o ingresos y ganancias de la sociedad anónima a otros accionistas. Unemployment tax forms La distribución se puede convertir en acciones preferentes y tiene el mismo resultado que en el punto (2). Unemployment tax forms La distribución les da acciones preferentes a algunos accionistas dueños de acciones comunes y les da acciones comunes a otros accionistas dueños de acciones comunes. Unemployment tax forms La distribución es sobre acciones prefe- rentes. Unemployment tax forms Sin embargo, la distribución no está sujeta a impuestos si es un aumento en la proporción de conversión de las acciones preferentes convertibles hecho solamente para tener en cuenta un dividendo de acciones, un cambio proporcional en la cantidad de acciones de una sociedad anónima o un suceso similar que de otra manera resultaría en la reducción del derecho de conversión. Unemployment tax forms   El término “acciones” incluye el derecho de adquirir acciones y el término “accionista” incluye al tenedor de derechos o de valores bursátiles convertibles. Unemployment tax forms Si usted recibe dividendos de acciones o derechos a acciones sujetos a impuesto, incluya en sus ingresos el valor justo de mercado en la fecha de distribución. Unemployment tax forms Acciones preferentes rescatables por una prima. Unemployment tax forms   Si tiene acciones preferentes a un precio de rescate más alto que su precio de emisión, la diferencia (la prima de rescate) generalmente está sujeta a impuestos por concepto de una distribución implícita de acciones adicionales sobre acciones preferentes. Unemployment tax forms Para más información, vea el capítulo 1 de la Publicación 550, en inglés. Unemployment tax forms Base. Unemployment tax forms   La base en acciones o derechos a acciones recibidas en una distribución tributable es el valor justo de mercado en el momento que fueron distribuidas. Unemployment tax forms Si recibe acciones o derechos a acciones que no son tributables a usted, vea el tema titulado Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo calcular la base. Unemployment tax forms Acciones fraccionarias. Unemployment tax forms    Es posible que no posea suficientes acciones en una sociedad anónima para recibir una participación completa de las acciones si la sociedad anónima declara un dividendo de acciones. Unemployment tax forms Sin embargo, con la aprobación de los accionistas, la sociedad anónima podría establecer un plan mediante el cual las acciones fraccionarias no sean emitidas sino que sean vendidas y las ganancias en efectivo se entreguen a los accionistas. Unemployment tax forms Todo efectivo que reciba por acciones fraccionarias bajo tal clase de plan se considera una cantidad realizada en la venta de las acciones fraccionarias. Unemployment tax forms Declare esta transacción en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés. Unemployment tax forms Anote su ganancia o pérdida, la diferencia entre el efectivo que usted recibe y la base de las acciones fraccionarias vendidas en la columna (h) del Anexo D (Formulario 1040) en la Parte I o Parte II, la que corresponda. Unemployment tax forms    Declare esta transacción en el Formulario 8949 marcando el recuadro correcto. Unemployment tax forms   Para más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea el capítulo 4 de la Publicación 550. Unemployment tax forms También vea las instrucciones para el Formulario 8949 y las instruccinoes para el Anexo D (Formulario 1040). Unemployment tax forms Ejemplo. Unemployment tax forms Usted es dueño de una acción común que compró el 3 de enero de 2004 por $100. Unemployment tax forms La sociedad anónima declaró un dividendo de acciones comunes del 5% el 29 de junio de 2013. Unemployment tax forms El valor justo de mercado de las acciones en el momento en que se declaró el dividendo de acciones era $200. Unemployment tax forms A usted le pagaron $10 por el dividendo de acciones fraccionarias bajo un plan descrito en la sección titulada Acciones fraccionarias. Unemployment tax forms Usted calcula su ganancia o pérdida de la manera siguiente: Valor justo de mercado de las acciones antiguas $200. Unemployment tax forms 00 Valor justo de mercado del dividendo de acciones (efectivo recibido) +10. Unemployment tax forms 00 Valor justo de mercado de las acciones antiguas y del dividendo de acciones $210. Unemployment tax forms 00 Base (costo) de las acciones antiguas después del dividendo de acciones (($200 ÷ $210) × $100) $95. Unemployment tax forms 24 Base (costo) del dividendo de acciones (($10 ÷ $210) × $100) + 4. Unemployment tax forms 76 Total $100. Unemployment tax forms 00 Efectivo recibido $10. Unemployment tax forms 00 Base (costo) del dividendo de acciones − 4. Unemployment tax forms 76 Ganancia $5. Unemployment tax forms 24 Debido a que había tenido la acción por más de 1 año en el momento en que se declaró el dividendo de acciones, su ganancia en el dividendo de acciones es una ganancia de capital a largo plazo. Unemployment tax forms Certificado de dividendo diferido. Unemployment tax forms   Una sociedad anónima que declara un dividendo de acciones podría emitirle a usted un certificado de dividendo de acciones diferido que le da el derecho a acciones fraccionarias. Unemployment tax forms El certificado no suele estar sujeto a impuestos cuando usted lo recibe. Unemployment tax forms Si elige que la sociedad anónima venda el certificado por usted y le entregue las ganancias, su ganancia o pérdida es la diferencia entre las ganancias y la parte de su base en las acciones de la sociedad anónima asignada en el certificado. Unemployment tax forms   No obstante, si recibe un certificado de dividendo de acciones diferido y puede optar por rescatarlo por efectivo en vez de acciones, el certificado está sujeto a impuestos cuando lo reciba. Unemployment tax forms Tiene que incluir en sus ingresos el valor justo de mercado del certificado en la fecha en que lo recibió. Unemployment tax forms Otras Distribuciones Usted podría recibir alguna de las siguientes distribuciones durante el año. Unemployment tax forms Dividendos con intereses exentos. Unemployment tax forms   Los dividendos que producen intereses exentos de impuestos que recibe de un fondo mutuo u otra compañía de inversiones reglamentada, incluyendo aquellos recibidos de un fondo calificado en cualquier año tributario que comience después del 22 de diciembre del 2010, no se incluyen en los ingresos sujetos a impuestos. Unemployment tax forms Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. Unemployment tax forms Requisito de declarar ciertos datos. Unemployment tax forms   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que informar de los mismos en la declaración de impuestos si tiene que presentar una declaración. Unemployment tax forms Esto es un requisito de declarar datos y no hace que dichos dividendos con intereses exentos se cambien a ingresos sujetos a impuestos. Unemployment tax forms Tratamiento del impuesto mínimo alternativo. Unemployment tax forms   Los dividendos que produzcan intereses exentos y que se hayan pagado de bonos de actividad privada especificados podrían estar sujetos al impuesto mínimo alternativo. Unemployment tax forms Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. Unemployment tax forms Dividendos de pólizas de seguro. Unemployment tax forms    Los dividendos de pólizas de seguro que el asegurador retiene y utiliza para pagar sus primas no están sujetos a impuestos. Unemployment tax forms No obstante, tiene que declarar como ingreso de intereses sujeto a impuestos los intereses que se paguen o acrediten sobre los dividendos dejados con la compañía de seguros. Unemployment tax forms    Si los dividendos de un contrato de seguros (que no sea un contrato de seguro dotal modificado) le son distribuidos a usted, éstos son una devolución parcial de las primas que usted pagó. Unemployment tax forms No los incluya en su ingreso bruto hasta que sean mayores al total de todas las primas netas que usted pagó por el contrato. Unemployment tax forms Declare todas las distribuciones sujetas a impuestos de pólizas de seguro en la línea 21 del Formulario 1040. Unemployment tax forms Dividendos del seguro para veteranos. Unemployment tax forms   Los dividendos que reciba de pólizas de seguro para veteranos no están sujetos a impuestos. Unemployment tax forms Además, los intereses de dividendos dejados en depósito con el Department of Veterans Affairs (Departamento de Asuntos de Veteranos) no están sujetos a impuestos. Unemployment tax forms Dividendos de patrocinio. Unemployment tax forms   Generalmente, los dividendos de patrocinio que reciba en dinero de una organización cooperativa están incluidos en sus ingresos. Unemployment tax forms   No incluya en sus ingresos dividendos de patrocinio que reciba por: Propiedad comprada para uso personal o Bienes de capital o propiedad depreciable comprados para uso en su negocio. Unemployment tax forms Pero tiene que reducir la base (costo) de los artículos comprados. Unemployment tax forms Si el dividendo es mayor a la base ajustada de los bienes, deberá declarar el exceso como ingreso. Unemployment tax forms   Estas reglas son las mismas independientemente de si la cooperativa que paga el dividendo es una cooperativa sujeta a impuestos o no. Unemployment tax forms Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). Unemployment tax forms    No declare las cantidades que reciba del Alaska Permanent Fund como dividendos. Unemployment tax forms Declare estas cantidades en la línea 21 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Unemployment tax forms Cómo Declarar el Ingreso de Dividendos Por lo general, se puede utilizar el Formulario 1040 o el Formulario 1040A para declarar el ingreso de dividendos. Unemployment tax forms Declare el total de sus dividendos ordinarios en la línea 9a del Formulario 1040 o del Formulario 1040A. Unemployment tax forms Declare los dividendos calificados en la línea 9b del Formulario 1040 o el Formulario 1040A. Unemployment tax forms Si recibe una distribución de ganancias de capital, quizás pueda utilizar el Formulario 1040A o quizás tenga que utilizar el Formulario 1040. Unemployment tax forms Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , en el capítulo 16. Unemployment tax forms Si recibe distribuciones que no son dividendos pero que deben declararse como ganancias de capital, tendrá que utilizar el Formulario 1040. Unemployment tax forms No puede utilizar el Formulario 1040EZ si recibe ingresos de dividendos. Unemployment tax forms Formulario 1099-DIV. Unemployment tax forms   Si era dueño de acciones por las cuales ha recibido $10 o más por concepto de dividendos y otras distribuciones, deberá recibir un Formulario 1099-DIV. Unemployment tax forms Aun si no recibe un Formulario 1099-DIV, tiene que declarar todo su ingreso de dividendos. Unemployment tax forms   Vea el Formulario 1099-DIV para más información sobre cómo declarar el ingreso de dividendos. Unemployment tax forms Formulario 1040A o 1040. Unemployment tax forms    Tiene que completar la Parte II del Anexo B (Formulario 1040A o 1040) y adjuntarlo al Formulario 1040A o 1040, si: Sus dividendos ordinarios (el recuadro 1a del Formulario 1099-DIV) son mayores de $1,500 o Recibió, como nominatario, dividendos que en realidad le pertenecen a otra persona. Unemployment tax forms Si sus dividendos ordinarios son mayores de $1,500, usted también tiene que completar la Parte III del Anexo B (Formulario 1040 o 1040A). Unemployment tax forms   Escriba en la línea 5, Parte II del Anexo B, el nombre de cada pagador y los dividendos ordinarios que usted recibió. Unemployment tax forms Si sus valores bursátiles están a nombre de una empresa de corretaje (conocido en inglés como “ street name ”), escriba el nombre de la empresa de corretaje mostrado en el Formulario 1099-DIV como pagador. Unemployment tax forms Si sus acciones están a nombre de un nominatario que es el titular registrado, y el nominatario es el que le acredita o paga a usted los dividendos de las acciones, escriba el nombre del nominatario y los dividendos que recibió o que le fueron acreditados. Unemployment tax forms   Anote en la línea 6 el total de las cantidades que aparecen en la línea 5. Unemployment tax forms Anote también este total en la línea 9a del Formulario 1040 o del Formulario 1040A. Unemployment tax forms Dividendos calificados. Unemployment tax forms   Declare los dividendos calificados (el recuadro 1b del Formulario 1099-DIV) en la línea 9b del Formulario 1040 o del Formulario 1040A. Unemployment tax forms La cantidad del recuadro 1b ya se incluye en el recuadro 1a. Unemployment tax forms No añada ni reste la cantidad del recuadro 1b a la cantidad del recuadro 1a. Unemployment tax forms    No incluya ninguno de los siguientes en la línea 9b: Dividendos calificados que recibió como nominatario. Unemployment tax forms Vea el tema titulado Nominees (Nominatarios), bajo How to Report Dividend Income (Cómo se declara el ingreso de dividendos), en el capítulo 1 de la Publicación 550, en inglés. Unemployment tax forms Dividendos de acciones por las cuales usted no cumplió el período de tenencia. Unemployment tax forms Vea el tema titulado Período de tenencia , anteriormente, bajo la sección titulada Dividendos Calificados. Unemployment tax forms Dividendos sobre todas las acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Unemployment tax forms Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Unemployment tax forms Pagos mostrados en el recuadro 1b del Formulario 1099-DIV de una sociedad anónima extranjera hasta el punto donde sepa o tenga razón de saber que los pagos no son dividendos calificados. Unemployment tax forms   Si tiene dividendos calificados, tiene que calcular el impuesto completando la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) de las Instrucciones para el Formulario 1040 o el Formulario 1040A, o Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D) de las Instrucciones del Anexo D del Formulario 1040, en inglés, según corresponda. Unemployment tax forms Anote los dividendos calificados en la línea 2 de la hoja de trabajo. Unemployment tax forms Deducción de los intereses de inversiones. Unemployment tax forms   Si declara una deducción por intereses de inversiones, quizás tenga que reducir sus dividendos que cumplan los requisitos de la tasa impositiva del 0%, 15% o 20%. Unemployment tax forms Redúzcala por la cantidad de dividendos calificados que elija incluir en el ingreso de inversiones al calcular el límite de la deducción de los intereses de inversiones. Unemployment tax forms Esto se hace en la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) o en la hoja Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D). Unemployment tax forms Para más información sobre el límite de intereses de inversión, vea Gastos de inversión en el capítulo 23. Unemployment tax forms Gastos relacionados con el ingreso de dividendos. Unemployment tax forms   Es posible que pueda deducir los gastos relacionados con el ingreso de dividendos si detalla sus deducciones en el Anexo A (Formulario 1040). Unemployment tax forms Vea el capítulo 28 para obtener información general sobre la deducción de gastos relativos a la producción de ingresos. Unemployment tax forms Más información. Unemployment tax forms    Para más información sobre cómo declarar el ingreso de dividendos, vea el capítulo 1 de la Publicación 550, en inglés, o las instrucciones para el formulario que tiene que presentar. Unemployment tax forms Prev  Up  Next   Home   More Online Publications