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1040 Ez Tax Table

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1040 Ez Tax Table

1040 ez tax table Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. 1040 ez tax table Accrual method, Accrual method taxpayers. 1040 ez tax table , Accrual method. 1040 ez tax table , Holders must use accrual method. 1040 ez tax table , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. 1040 ez tax table Acquisition discount, Government obligations. 1040 ez tax table , Acquisition discount on short-term obligations. 1040 ez tax table Adjusted basis, Basis adjustment. 1040 ez tax table , Fair market value equal to or more than donor's adjusted basis. 1040 ez tax table , Adjusted Basis, Short sales. 1040 ez tax table Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. 1040 ez tax table , Child's Alaska Permanent Fund dividends. 1040 ez tax table Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. 1040 ez tax table Annuities Borrowing on, Borrowing on insurance. 1040 ez tax table Interest on, Interest on annuity contract. 1040 ez tax table Life insurance proceeds used to buy, Annuity. 1040 ez tax table Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. 1040 ez tax table Trade for, Trade of investment property for an annuity. 1040 ez tax table , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. 1040 ez tax table Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. 1040 ez tax table Assistance (see Tax help) At-risk rules, At-risk rules. 1040 ez tax table , At-risk rules. 1040 ez tax table Attorneys' fees, Attorney or accounting fees. 1040 ez tax table Automatic investment service, Automatic investment service and dividend reinvestment plans. 1040 ez tax table , Automatic investment service. 1040 ez tax table , Automatic investment service. 1040 ez tax table Average basis, Average Basis Double-category method, Transition rule from double-category method. 1040 ez tax table Illustrated, Average basis method illustrated. 1040 ez tax table B Backup withholding, Backup withholding. 1040 ez tax table Bad debts, Nonbusiness bad debt. 1040 ez tax table , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. 1040 ez tax table Basis, Basis of Investment Property, U. 1040 ez tax table S. 1040 ez tax table Treasury Notes or Bonds Adjusted, Basis adjustment. 1040 ez tax table , Fair market value equal to or more than donor's adjusted basis. 1040 ez tax table , Adjusted Basis, Short sales. 1040 ez tax table Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. 1040 ez tax table Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. 1040 ez tax table REMIC, residual interest, Basis in the residual interest. 1040 ez tax table Replacement stock, Basis of replacement stock. 1040 ez tax table Shares acquired by reinvestment, Reinvestment right. 1040 ez tax table Stocks and bonds, Basis adjustment. 1040 ez tax table , Basis. 1040 ez tax table , Basis. 1040 ez tax table , Stocks and Bonds Bearer obligations, Bearer CDs. 1040 ez tax table , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. 1040 ez tax table Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. 1040 ez tax table Basis, Basis. 1040 ez tax table , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. 1040 ez tax table Convertible, Convertible stocks and bonds. 1040 ez tax table Coupon, Coupon bonds. 1040 ez tax table Enterprise zone facility, Enterprise zone facility bonds. 1040 ez tax table Federally guaranteed, Federally guaranteed bonds. 1040 ez tax table Identification, Identifying stock or bonds sold. 1040 ez tax table Market discount, Market discount. 1040 ez tax table , Limit on interest deduction for market discount bonds. 1040 ez tax table , Market discount on bonds. 1040 ez tax table , Market discount bonds. 1040 ez tax table , Market discount bonds. 1040 ez tax table New York Liberty bonds, New York Liberty bonds. 1040 ez tax table Par value, Bonds purchased at par value. 1040 ez tax table Premiums on, Bond premium. 1040 ez tax table , Premiums on bonds. 1040 ez tax table Private activity, Private activity bonds. 1040 ez tax table Redemption or retirement of, Redemption or retirement of bonds. 1040 ez tax table Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. 1040 ez tax table Stripped, Stripped bonds or coupons. 1040 ez tax table , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 1040 ez tax table Tax credit bonds, Tax credit bonds. 1040 ez tax table Tax-exempt, Tax-exempt state and local government bonds. 1040 ez tax table Traded flat, Bonds traded flat. 1040 ez tax table U. 1040 ez tax table S. 1040 ez tax table savings (see U. 1040 ez tax table S. 1040 ez tax table savings bonds) U. 1040 ez tax table S. 1040 ez tax table Treasury (see U. 1040 ez tax table S. 1040 ez tax table Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. 1040 ez tax table , Sale expenses. 1040 ez tax table C Calls and puts, Puts and Calls Table 4-3, Table 4-3. 1040 ez tax table Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. 1040 ez tax table , Capital gain distributions. 1040 ez tax table , Child's capital gain distributions. 1040 ez tax table , Capital gain distributions received. 1040 ez tax table Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. 1040 ez tax table Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. 1040 ez tax table Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 1040 ez tax table Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). 1040 ez tax table Losses, limit on, Limit on deduction. 1040 ez tax table Passive activities, Passive activity gains and losses. 1040 ez tax table Qualified covered call options, Capital loss on qualified covered call options. 1040 ez tax table Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. 1040 ez tax table Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 1040 ez tax table Tax rates, Capital Gain Tax Rates, Table 4-4. 1040 ez tax table What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. 1040 ez tax table What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. 1040 ez tax table , Capital Losses Worksheet 4-1, Worksheet 4-1. 1040 ez tax table Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. 1040 ez tax table , Cash method. 1040 ez tax table , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. 1040 ez tax table Cash-settled options, Cash-settled options. 1040 ez tax table Casualty losses, Ordinary loss or casualty loss. 1040 ez tax table CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. 1040 ez tax table Capital gain distributions, Child's capital gain distributions. 1040 ez tax table Custodian account for, Custodian account for your child. 1040 ez tax table Gifts to, Income from property given to a child. 1040 ez tax table Investment income of, Tax on unearned income of certain children. 1040 ez tax table , Investment income of child reported on parent's return. 1040 ez tax table Qualified dividends, Child's qualified dividends. 1040 ez tax table Savings account with parent as trustee, Savings account with parent as trustee. 1040 ez tax table U. 1040 ez tax table S. 1040 ez tax table savings bond owner, Child as only owner. 1040 ez tax table Clerical help, Clerical help and office rent. 1040 ez tax table Co-owners of U. 1040 ez tax table S. 1040 ez tax table savings bonds, Co-owners. 1040 ez tax table Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. 1040 ez tax table Commissions, Commissions and load charges. 1040 ez tax table Commodity futures, Commodity Futures, Commodity futures. 1040 ez tax table Community property U. 1040 ez tax table S. 1040 ez tax table savings bonds, Community property. 1040 ez tax table Constructive ownership transactions, Constructive ownership of stock. 1040 ez tax table , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. 1040 ez tax table Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. 1040 ez tax table Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. 1040 ez tax table Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. 1040 ez tax table , Child's capital gain distributions. 1040 ez tax table , Capital gain distributions received. 1040 ez tax table Constructive, Constructive distributions. 1040 ez tax table Dividends (see Dividends) Fractional shares, Fractional shares. 1040 ez tax table Liquidating, Liquidating Distributions, Liquidating distributions. 1040 ez tax table Nondividend, Nondividend Distributions, Nondividend distributions. 1040 ez tax table Return of capital, Basis adjustment. 1040 ez tax table Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. 1040 ez tax table Corporate reorganizations, Corporate reorganizations. 1040 ez tax table Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. 1040 ez tax table D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. 1040 ez tax table Dealer securities futures contracts, Dealer securities futures contract. 1040 ez tax table Debt instruments, retirement of, Retirement of debt instrument. 1040 ez tax table Decedents, Appreciated property you gave the decedent. 1040 ez tax table , Decedent's capital loss. 1040 ez tax table U. 1040 ez tax table S. 1040 ez tax table savings bond interest, reporting of, Decedents. 1040 ez tax table Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. 1040 ez tax table Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. 1040 ez tax table Dividends, Dividends and Other Distributions, Form 1099-DIV. 1040 ez tax table (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. 1040 ez tax table , Child's Alaska Permanent Fund dividends. 1040 ez tax table Exempt-interest, Exempt-interest dividends. 1040 ez tax table , Exempt-interest dividends. 1040 ez tax table , Exempt-interest dividends on mutual fund stock. 1040 ez tax table Extraordinary, Extraordinary dividends. 1040 ez tax table Holding period, Holding period. 1040 ez tax table Insurance policies, Dividends on insurance policies. 1040 ez tax table Money market funds, Money Market Funds Nominees, Nominees. 1040 ez tax table , Nominees. 1040 ez tax table Ordinary, Ordinary Dividends Patronage, Patronage dividends. 1040 ez tax table Payments in lieu of, Payments in lieu of dividends. 1040 ez tax table Qualified, Qualified Dividends, Qualified dividends. 1040 ez tax table , Child's qualified dividends. 1040 ez tax table Qualified foreign corporation, Qualified foreign corporation. 1040 ez tax table Received in January, Dividends received in January. 1040 ez tax table Reinvestment of, Reinvested distributions. 1040 ez tax table Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. 1040 ez tax table , Dividend reinvestment plans. 1040 ez tax table Reporting requirements, Form 1099-DIV. 1040 ez tax table , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. 1040 ez tax table Sale or trade vs. 1040 ez tax table , Dividend versus sale or trade. 1040 ez tax table Scrip, Scrip dividends. 1040 ez tax table Sold stock, Dividends on stock sold. 1040 ez tax table Stock, Stock dividends. 1040 ez tax table , Stock dividends. 1040 ez tax table Underreported, Underreported interest and dividends. 1040 ez tax table Veterans' insurance, Interest on VA dividends. 1040 ez tax table , Dividends on veterans' insurance. 1040 ez tax table Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. 1040 ez tax table Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. 1040 ez tax table Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. 1040 ez tax table Enterprise zone facility bonds, Enterprise zone facility bonds. 1040 ez tax table Equity option, Equity option. 1040 ez tax table Estate income received by beneficiary, Beneficiary of an estate or trust. 1040 ez tax table Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. 1040 ez tax table Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. 1040 ez tax table , Fair market value less than donor's adjusted basis. 1040 ez tax table , Fair market value. 1040 ez tax table Federal guarantee on bonds, Federally guaranteed bonds. 1040 ez tax table Fees to buy or sell, Fees to buy or sell. 1040 ez tax table Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). 1040 ez tax table Foreign currency transactions, Foreign currency contract. 1040 ez tax table Foreign income, Reminders Form 1040, Form 1040. 1040 ez tax table , Form 1040A or Form 1040. 1040 ez tax table Form 1040, Schedule B, Schedule B (Form 1040A or 1040). 1040 ez tax table Form 1040, Schedule D, How to report gain. 1040 ez tax table Form 1040A, Form 1040A. 1040 ez tax table Form 1040X, Filing a claim for refund. 1040 ez tax table Form 1041, Filing requirement. 1040 ez tax table Form 1065, Filing requirement. 1040 ez tax table Schedule K-1, Schedule K-1 (Form 1065). 1040 ez tax table Form 1066, Schedule Q, Schedule Q (Form 1066). 1040 ez tax table , Investment expenses from pass-through entities. 1040 ez tax table Form 1096, File Form 1099-INT with the IRS. 1040 ez tax table , File Form 1099-DIV with the IRS. 1040 ez tax table , File Form 1099-B or Form 1099-S with the IRS. 1040 ez tax table Form 1099-B, Form 1099-B. 1040 ez tax table , Form 1099-B transactions. 1040 ez tax table , File Form 1099-B or Form 1099-S with the IRS. 1040 ez tax table Form 1099-CAP, Form 1099-CAP transactions. 1040 ez tax table Form 1099-DIV, General Information, Form 1099-DIV. 1040 ez tax table , Form 1099-DIV. 1040 ez tax table , File Form 1099-DIV with the IRS. 1040 ez tax table Form 1099-INT, General Information, Form 1099-INT. 1040 ez tax table , Form 1099-INT for U. 1040 ez tax table S. 1040 ez tax table savings bond interest. 1040 ez tax table , Form 1099-INT. 1040 ez tax table , File Form 1099-INT with the IRS. 1040 ez tax table , Forms 1099-INT and 1099-OID. 1040 ez tax table , Forms 1099-INT and 1099-OID. 1040 ez tax table Form 1099-MISC, Form 1099-MISC. 1040 ez tax table , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. 1040 ez tax table , Form 1099-OID, Form 1099-OID. 1040 ez tax table , Forms 1099-INT and 1099-OID. 1040 ez tax table , Forms 1099-INT and 1099-OID. 1040 ez tax table Form 1099-S, Form 1099-S transactions. 1040 ez tax table , File Form 1099-B or Form 1099-S with the IRS. 1040 ez tax table Form 1120, Filing requirement. 1040 ez tax table Form 2439, Undistributed capital gains of mutual funds and REITs. 1040 ez tax table Form 3115, Change from method 2. 1040 ez tax table , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. 1040 ez tax table Form 4797, How to report. 1040 ez tax table , Losses on Section 1244 (Small Business) Stock, How to report. 1040 ez tax table Form 4952, Form 4952 Form 6198, At-risk rules. 1040 ez tax table Form 6781, Form 6781. 1040 ez tax table , How to report. 1040 ez tax table , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. 1040 ez tax table Form 8275, Negligence or disregard of rules or regulations. 1040 ez tax table Form 8275-R, Negligence or disregard of rules or regulations. 1040 ez tax table Form 8582, Form 8582. 1040 ez tax table Form 8615, Tax on unearned income of certain children. 1040 ez tax table Form 8815, Form 8815. 1040 ez tax table , Figuring the interest part of the proceeds (Form 8815, line 6). 1040 ez tax table , Interest excluded under the Education Savings Bond Program. 1040 ez tax table Form 8824, How to report. 1040 ez tax table Form 8832, Clubs formed before 1997. 1040 ez tax table Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. 1040 ez tax table Form 8949 Bad debts, How to report bad debts. 1040 ez tax table Basis adjustment, Basis adjustment. 1040 ez tax table Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. 1040 ez tax table Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. 1040 ez tax table Form 1099-B, Form 1099-B. 1040 ez tax table , Form 1099-B transactions. 1040 ez tax table Form 1099-CAP, Form 1099-CAP transactions. 1040 ez tax table Form 1099-S, Form 1099-S transactions. 1040 ez tax table Fractional shares, Fractional shares. 1040 ez tax table Gain, qualified small business stock, How to report gain. 1040 ez tax table How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. 1040 ez tax table Marked-to-market election, Mark-to-market election made. 1040 ez tax table Market discount bonds, Market discount bonds. 1040 ez tax table , Market discount bonds. 1040 ez tax table Musical compositions, Capital asset treatment for self-created musical works. 1040 ez tax table Nominees, Nominees. 1040 ez tax table Nonbusiness bad debt, Nonbusiness bad debt. 1040 ez tax table Nondividend distributions, Nondividend distributions. 1040 ez tax table Option, How to report. 1040 ez tax table Property bought at various times, Sale of property bought at various times. 1040 ez tax table Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. 1040 ez tax table Sale expenses, Sale expenses. 1040 ez tax table Short-term gains and losses, Short-term gains and losses. 1040 ez tax table Software, Stocks and Bonds Worthless securities, How to report loss. 1040 ez tax table Form SS-4, Identifying number. 1040 ez tax table Form W-8BEN, Nonresident aliens. 1040 ez tax table Form W-9, Certification. 1040 ez tax table Fractional shares, Fractional shares. 1040 ez tax table , Automatic investment service. 1040 ez tax table Free tax services, Free help with your tax return. 1040 ez tax table Frozen deposits, Interest income on frozen deposits. 1040 ez tax table , Frozen deposits. 1040 ez tax table Futures contracts Regulated, Regulated futures contract. 1040 ez tax table Securities, Securities futures contract. 1040 ez tax table , Securities futures contract to sell. 1040 ez tax table , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. 1040 ez tax table Wash sales, Options and futures contracts. 1040 ez tax table G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. 1040 ez tax table (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. 1040 ez tax table , Property Received as a Gift, Property received as a gift. 1040 ez tax table Gifts of shares, Shares received as gift. 1040 ez tax table Government obligations, Government obligations. 1040 ez tax table H Hedging transactions, Hedging exception. 1040 ez tax table , Hedging Transactions, Hedging transaction. 1040 ez tax table Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. 1040 ez tax table Shares acquired by reinvestment, Reinvested distributions. 1040 ez tax table Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. 1040 ez tax table S. 1040 ez tax table , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 1040 ez tax table Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). 1040 ez tax table Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. 1040 ez tax table Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. 1040 ez tax table Transfer by inheritance, Transfer by inheritance. 1040 ez tax table Insolvency of contractors, Insolvency of contractor. 1040 ez tax table Installment sales, Installment sales. 1040 ez tax table Insurance Borrowing on, Borrowing on insurance. 1040 ez tax table Dividends, interest on, Interest on insurance dividends. 1040 ez tax table , Dividends on insurance policies. 1040 ez tax table Interest option on, Interest option on insurance. 1040 ez tax table Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. 1040 ez tax table Single-premium life, Single-premium life insurance, endowment, and annuity contracts. 1040 ez tax table Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. 1040 ez tax table , Dividends on veterans' insurance. 1040 ez tax table Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. 1040 ez tax table , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. 1040 ez tax table Paid in advance, Interest paid in advance. 1040 ez tax table Straddles, Interest expense and carrying charges on straddles. 1040 ez tax table Interest income, Interest Income Annuity contracts, Interest on annuity contract. 1040 ez tax table Bonds traded flat, Bonds traded flat. 1040 ez tax table Certificates of deposits, Certificates of deposit and other deferred interest accounts. 1040 ez tax table Condemnation awards, Interest on condemnation award. 1040 ez tax table Deferred interest accounts, Certificates of deposit and other deferred interest accounts. 1040 ez tax table Dividends on deposit or share accounts, Dividends that are actually interest. 1040 ez tax table Frozen deposits, Interest income on frozen deposits. 1040 ez tax table , Frozen deposits. 1040 ez tax table Gift for opening account, Gift for opening account. 1040 ez tax table Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 1040 ez tax table Installment sale payments, Installment sale payments. 1040 ez tax table Insurance dividends, Interest on insurance dividends. 1040 ez tax table Money market funds, Money market funds. 1040 ez tax table Nominee distributions, Nominees. 1040 ez tax table Prepaid insurance premiums, Prepaid insurance premiums. 1040 ez tax table Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. 1040 ez tax table Seller-financed mortgage, Form 1040A. 1040 ez tax table , Interest on seller-financed mortgage. 1040 ez tax table Tax refunds, Interest on tax refunds. 1040 ez tax table Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. 1040 ez tax table Taxable, Taxable Interest — General, Bonds traded flat. 1040 ez tax table , Taxation of interest. 1040 ez tax table , Taxable Interest U. 1040 ez tax table S. 1040 ez tax table savings bonds, person responsible for tax (Table 1-2), Table 1-2. 1040 ez tax table Who Pays the Tax on U. 1040 ez tax table S. 1040 ez tax table Savings Bond Interest Underreported, Underreported interest and dividends. 1040 ez tax table Unstated, Unstated interest. 1040 ez tax table Usurious interest, Usurious interest. 1040 ez tax table VA insurance dividends, Interest on VA dividends. 1040 ez tax table Investment clubs, Investment Clubs, Filing requirement. 1040 ez tax table Investment counsel and advice, Investment counsel and advice. 1040 ez tax table Investment expenses, Investment Expenses Allocated, Allocated investment expenses. 1040 ez tax table At-risk rules, At-risk rules. 1040 ez tax table Deductible, Expenses of Producing Income Interest, Investment interest deducted. 1040 ez tax table Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. 1040 ez tax table Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. 1040 ez tax table , Investment income of child reported on parent's return. 1040 ez tax table General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. 1040 ez tax table Where To Report Common Types of Investment Income Investment property, Investment property. 1040 ez tax table Basis, Basis of Investment Property Definition, Investment property. 1040 ez tax table Gain or loss treatment, Investment property. 1040 ez tax table Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. 1040 ez tax table Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. 1040 ez tax table Joint and separate returns, Joint return. 1040 ez tax table , Joint and separate returns. 1040 ez tax table L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. 1040 ez tax table Reporting requirements, How to report. 1040 ez tax table Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 1040 ez tax table Listed options, Listed option. 1040 ez tax table Load charges, Commissions and load charges. 1040 ez tax table Loans Below-market, Below-Market Loans, Effective dates. 1040 ez tax table Gift and demand, Gift and demand loans. 1040 ez tax table Guarantees, Loan guarantees. 1040 ez tax table Term, Term loans. 1040 ez tax table Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 1040 ez tax table Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). 1040 ez tax table Losses on sales or trades, Property received from a related party. 1040 ez tax table (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. 1040 ez tax table , Loss carryback election. 1040 ez tax table Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. 1040 ez tax table Passive activities, Passive activity losses. 1040 ez tax table , Passive activity losses. 1040 ez tax table , Passive activity losses and credits. 1040 ez tax table , Losses from passive activities. 1040 ez tax table Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. 1040 ez tax table Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. 1040 ez tax table Market discount bonds, Market discount. 1040 ez tax table , Market Discount Bonds, Partial principal payments. 1040 ez tax table , Limit on interest deduction for market discount bonds. 1040 ez tax table , Market discount on bonds. 1040 ez tax table , Market discount bonds. 1040 ez tax table , Market discount bonds. 1040 ez tax table Accrued market discount, Accrued market discount. 1040 ez tax table Maximum rate of capital gains (Table 4-4), Table 4-4. 1040 ez tax table What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. 1040 ez tax table Meetings, expenses of attending, Stockholders' meetings. 1040 ez tax table Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. 1040 ez tax table , Mixed straddles. 1040 ez tax table Money market funds, Money Market Funds Interest income, Money market funds. 1040 ez tax table Mortgages Revenue bonds, Mortgage revenue bonds. 1040 ez tax table Secondary liability on home, Secondary liability on home mortgage. 1040 ez tax table Seller-financed, Interest on seller-financed mortgage. 1040 ez tax table Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. 1040 ez tax table , Tax-exempt state and local government bonds. 1040 ez tax table (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). 1040 ez tax table , Choosing to include net capital gain. 1040 ez tax table , Including mutual fund or REMIC expenses in income. 1040 ez tax table , Shares in a mutual fund or REIT. 1040 ez tax table , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. 1040 ez tax table Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. 1040 ez tax table publicly offered, Publicly-offered mutual funds. 1040 ez tax table N Net Investment Income Tax, What's New, Net investment income tax (NIIT). 1040 ez tax table New York Liberty bonds, New York Liberty bonds. 1040 ez tax table NIIT, What's New, Net investment income tax (NIIT). 1040 ez tax table Nominee distributions Dividends, Nominees. 1040 ez tax table , Nominees. 1040 ez tax table Interest income, Nominees. 1040 ez tax table , Nominee distributions. 1040 ez tax table Original issue discount, Nominee. 1040 ez tax table Nonbusiness bad debts, Nonbusiness bad debt. 1040 ez tax table , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 1040 ez tax table Nonqualified preferred stock, Nonqualified preferred stock. 1040 ez tax table Nonresident aliens Backup withholding, Nonresident aliens. 1040 ez tax table Nontaxable return of capital, Basis adjustment. 1040 ez tax table Nontaxable stock rights, Nontaxable stock rights. 1040 ez tax table Nontaxable trades, Nontaxable Trades, Nontaxable trades. 1040 ez tax table Notes Individuals, bought at discount, Notes of individuals. 1040 ez tax table U. 1040 ez tax table S. 1040 ez tax table Treasury (see U. 1040 ez tax table S. 1040 ez tax table Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. 1040 ez tax table Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. 1040 ez tax table , Cash settlement option. 1040 ez tax table Dealer equity, Dealer equity option. 1040 ez tax table Deep-in-the-money, Qualified covered call options and optioned stock. 1040 ez tax table Employee stock, Reminders Equity, Equity option. 1040 ez tax table Gain or loss, Options, Qualified covered call options and optioned stock. 1040 ez tax table Holding period, Option exercised. 1040 ez tax table Listed, Listed option. 1040 ez tax table Nonequity, Nonequity option. 1040 ez tax table Qualified covered call, Qualified covered call options and optioned stock. 1040 ez tax table Reporting requirements, How to report. 1040 ez tax table Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. 1040 ez tax table Wash sales, Options and futures contracts. 1040 ez tax table Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. 1040 ez tax table Original issue discount (OID), Original issue discount. 1040 ez tax table , Original Issue Discount (OID), Stripped tax-exempt obligations. 1040 ez tax table , Original issue discount (OID) on debt instruments. 1040 ez tax table Adjustment to, Original issue discount (OID) adjustment. 1040 ez tax table Reporting requirements, Exceptions to reporting OID. 1040 ez tax table , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. 1040 ez tax table Passive activities Gains and losses, Passive activity losses. 1040 ez tax table , Passive activity losses. 1040 ez tax table , Passive activity losses and credits. 1040 ez tax table , Losses from passive activities. 1040 ez tax table , Passive activity gains and losses. 1040 ez tax table Patronage dividends, Patronage dividends. 1040 ez tax table Penalties Accuracy-related, Accuracy-related penalty. 1040 ez tax table , Accuracy-related penalties. 1040 ez tax table Backup withholding, Penalties. 1040 ez tax table Civil fraud, Civil fraud penalty. 1040 ez tax table Early withdrawal, Interest subject to penalty for early withdrawal. 1040 ez tax table , Penalty on early withdrawal of savings. 1040 ez tax table Failure to pay tax, Failure to pay tax. 1040 ez tax table Failure to supply SSN, Penalty for failure to supply SSN. 1040 ez tax table Substantial understatement, Substantial understatement of tax. 1040 ez tax table Valuation misstatement, Substantial valuation misstatement. 1040 ez tax table Political parties Debts owed by, Debts owed by political parties. 1040 ez tax table Preferred stock Nonqualified, Nonqualified preferred stock. 1040 ez tax table Redeemable at a premium, Preferred stock redeemable at a premium. 1040 ez tax table Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. 1040 ez tax table , Premiums on bonds. 1040 ez tax table Private activity bonds, Private activity bonds. 1040 ez tax table Public utility stock reinvestment, Public utilities. 1040 ez tax table Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. 1040 ez tax table Puts and Calls Q Qualified dividends, Qualified dividends. 1040 ez tax table Qualified small business stock, Qualified small business stock. 1040 ez tax table , Qualified small business stock. 1040 ez tax table , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. 1040 ez tax table , Shares in a mutual fund or REIT. 1040 ez tax table , Loss on mutual fund or REIT stock held 6 months or less. 1040 ez tax table Real estate mortgage investment conduits (REMICs), REMICs, Expenses. 1040 ez tax table , Including mutual fund or REMIC expenses in income. 1040 ez tax table Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 1040 ez tax table Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. 1040 ez tax table Redemption or retirement of bonds, Redemption or retirement of bonds. 1040 ez tax table Regulated futures contract, Regulated futures contract. 1040 ez tax table Reinvestment rights, Commissions and load charges. 1040 ez tax table REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. 1040 ez tax table , Related Party Transactions, Property received from a related party. 1040 ez tax table Related persons, Related persons. 1040 ez tax table REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. 1040 ez tax table Reporting requirements Bad debts, How to report bad debts. 1040 ez tax table Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. 1040 ez tax table , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. 1040 ez tax table Interest on U. 1040 ez tax table S. 1040 ez tax table savings bonds, Reporting options for cash method taxpayers. 1040 ez tax table , Choice to report interest each year. 1040 ez tax table Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. 1040 ez tax table Options, How to report. 1040 ez tax table Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. 1040 ez tax table Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. 1040 ez tax table Straddles, Section 1256 contracts and straddles. 1040 ez tax table Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. 1040 ez tax table Trades, How To Report Repossession of real property, Real property repossessed. 1040 ez tax table Restricted property, Restricted property. 1040 ez tax table Restricted stock, Dividends received on restricted stock. 1040 ez tax table Retirement of debt instrument, Retirement of debt instrument. 1040 ez tax table Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. 1040 ez tax table Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. 1040 ez tax table Safe deposit box, Safe deposit box rent. 1040 ez tax table Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. 1040 ez tax table S. 1040 ez tax table savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. 1040 ez tax table Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. 1040 ez tax table Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. 1040 ez tax table Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. 1040 ez tax table , Section 1256 contract options. 1040 ez tax table , Section 1256 contracts and straddles. 1040 ez tax table Net gain on, Net section 1256 contracts gain. 1040 ez tax table Net loss on, Net section 1256 contracts loss. 1040 ez tax table Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. 1040 ez tax table Lost, stolen, etc. 1040 ez tax table , cost of replacing, Cost of replacing missing securities. 1040 ez tax table Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. 1040 ez tax table Securities futures contracts, Dealer securities futures contract. 1040 ez tax table , Securities futures contract. 1040 ez tax table , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. 1040 ez tax table Seller-financed mortgages, Interest on seller-financed mortgage. 1040 ez tax table Short sales, Short Sales, Extraordinary dividends. 1040 ez tax table Adjusted basis, Short sales. 1040 ez tax table Expenses of, Short-sale expenses. 1040 ez tax table Extraordinary dividends, Extraordinary dividends. 1040 ez tax table Puts, Put option as short sale. 1040 ez tax table Small business investment company stock, Short sale. 1040 ez tax table Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 1040 ez tax table Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. 1040 ez tax table , Acquisition discount on short-term obligations. 1040 ez tax table , Short-term government obligations. 1040 ez tax table Interest deduction, limit on, Limit on interest deduction for short-term obligations. 1040 ez tax table Sixty/forty (60/40) rule, 60/40 rule. 1040 ez tax table Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. 1040 ez tax table Reporting requirements, How to report. 1040 ez tax table Small business stock, Qualified small business stock. 1040 ez tax table , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. 1040 ez tax table , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. 1040 ez tax table Joint accounts, SSN for joint account. 1040 ez tax table Requirement to give, Social security number (SSN). 1040 ez tax table Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. 1040 ez tax table , SSBIC stock. 1040 ez tax table Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. 1040 ez tax table Registration requirement, Registration requirement. 1040 ez tax table Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. 1040 ez tax table , Basis adjustment. 1040 ez tax table , Basis. 1040 ez tax table , Stocks and Bonds, Basis of replacement stock. 1040 ez tax table Capital asset, Stocks, stock rights, and bonds. 1040 ez tax table Constructive ownership, Constructive ownership of stock. 1040 ez tax table Convertible, Convertible stocks and bonds. 1040 ez tax table Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. 1040 ez tax table , Automatic investment service. 1040 ez tax table Identification, Identifying stock or bonds sold. 1040 ez tax table Installment sales, Installment sales. 1040 ez tax table Nonqualified preferred stock, Nonqualified preferred stock. 1040 ez tax table Options for employees, Reminders Public utility, reinvestment, Public utilities. 1040 ez tax table Redemption of, Redemption of stock. 1040 ez tax table Replacement stock, Basis of replacement stock. 1040 ez tax table Restricted stock, Dividends received on restricted stock. 1040 ez tax table Rights, Distributions of Stock and Stock Rights, Stock rights. 1040 ez tax table , Nontaxable stock rights. 1040 ez tax table S corporations, S corporation stock. 1040 ez tax table Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. 1040 ez tax table , Qualified small business stock. 1040 ez tax table Specialized small business investment company, Specialized small business investment company stock or partnership interest. 1040 ez tax table Splits, Stock splits. 1040 ez tax table Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. 1040 ez tax table Trades, Stock for stock of the same corporation. 1040 ez tax table Trust instruments treated as, Certain trust instruments treated as stock. 1040 ez tax table Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. 1040 ez tax table Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. 1040 ez tax table Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. 1040 ez tax table , Mixed straddles. 1040 ez tax table , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. 1040 ez tax table Stripped bonds and coupons, Stripped bonds or coupons. 1040 ez tax table , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 1040 ez tax table Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. 1040 ez tax table What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. 1040 ez tax table Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. 1040 ez tax table Puts and Calls U. 1040 ez tax table S. 1040 ez tax table savings bonds, person responsible for tax (Table 1-2), Table 1-2. 1040 ez tax table Who Pays the Tax on U. 1040 ez tax table S. 1040 ez tax table Savings Bond Interest Tax credit bonds, Tax credit bonds. 1040 ez tax table Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. 1040 ez tax table Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. 1040 ez tax table Tax-exempt income Expenses of, Tax-exempt income. 1040 ez tax table Interest, Tax-Exempt Interest, Reporting tax-exempt interest. 1040 ez tax table Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. 1040 ez tax table , Discounted tax-exempt obligations. 1040 ez tax table Taxable income, expenses of, Expenses for both tax-exempt and taxable income. 1040 ez tax table Taxes State and local transfer, State and local transfer taxes. 1040 ez tax table State income, State income taxes. 1040 ez tax table Term loans, Term loans. 1040 ez tax table Trade or business, Passive activity. 1040 ez tax table Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. 1040 ez tax table Reporting requirements, How To Report Stock, Stock for stock of the same corporation. 1040 ez tax table Taxable, Property Received in Taxable Trades U. 1040 ez tax table S. 1040 ez tax table Treasury notes or bonds, U. 1040 ez tax table S. 1040 ez tax table Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. 1040 ez tax table S. 1040 ez tax table Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). 1040 ez tax table , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. 1040 ez tax table Trustee's commission for revocable trust, Trustee's commissions for revocable trust. 1040 ez tax table U U. 1040 ez tax table S. 1040 ez tax table savings bonds, U. 1040 ez tax table S. 1040 ez tax table obligations. 1040 ez tax table , U. 1040 ez tax table S. 1040 ez tax table Savings Bonds Reporting interest on, U. 1040 ez tax table S. 1040 ez tax table obligations. 1040 ez tax table , U. 1040 ez tax table S. 1040 ez tax table Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. 1040 ez tax table Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 1040 ez tax table Tax, responsible person (Table 1-2), Table 1-2. 1040 ez tax table Who Pays the Tax on U. 1040 ez tax table S. 1040 ez tax table Savings Bond Interest U. 1040 ez tax table S. 1040 ez tax table Treasury bills, notes, and bonds, U. 1040 ez tax table S. 1040 ez tax table obligations. 1040 ez tax table , U. 1040 ez tax table S. 1040 ez tax table Treasury Bills, Notes, and Bonds, U. 1040 ez tax table S. 1040 ez tax table Treasury Notes or Bonds, U. 1040 ez tax table S. 1040 ez tax table Treasury notes and bonds. 1040 ez tax table Undistributed capital gains, Undistributed capital gains. 1040 ez tax table Usurious interest, Usurious interest. 1040 ez tax table V Veterans' insurance Dividends on, Dividends on veterans' insurance. 1040 ez tax table W Warrants, Warrants. 1040 ez tax table Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. 1040 ez tax table Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 1040 ez tax table Worksheets Capital loss carryover, Worksheet 4-1. 1040 ez tax table Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 1040 ez tax table Prev  Up     Home   More Online Publications
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The 1040 Ez Tax Table

1040 ez tax table Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Entrance Hall This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Living Room This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Dining Room This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Kitchen This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Den This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Bedrooms This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Bathrooms This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Recreation Room This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Laundry and Basement This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Garage This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Sporting Equipment This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Men's Clothing This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Women's Clothing This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Children's Clothing This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Jewelry This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Electrical Appliances This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Linens This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Miscellaneous This image is too large to be displayed in the current screen. 1040 ez tax table Please click the link to view the image. 1040 ez tax table Motor Vehicles Schedule 20. 1040 ez tax table Home (Excluding Contents) Note. 1040 ez tax table If you used the entire property as your home, fill out only column (a). 1040 ez tax table If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). 1040 ez tax table 1. 1040 ez tax table Description of property (Show location and date acquired. 1040 ez tax table )     (a)  Personal Part (b)  Business/Rental Part 2. 1040 ez tax table Cost or other (adjusted) basis of property (from Worksheet A)     3. 1040 ez tax table Insurance or other reimbursement Note. 1040 ez tax table If line 2 is more than line 3, skip line 4. 1040 ez tax table If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. 1040 ez tax table     4. 1040 ez tax table Gain from casualty. 1040 ez tax table If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. 1040 ez tax table But see Next below line 9. 1040 ez tax table     5. 1040 ez tax table Fair market value before casualty     6. 1040 ez tax table Fair market value after casualty     7. 1040 ez tax table Decrease in fair market value. 1040 ez tax table Subtract line 6 from line 5. 1040 ez tax table     8. 1040 ez tax table Enter the smaller of line 2 or line 7 Note for business/rental part. 1040 ez tax table If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). 1040 ez tax table     9. 1040 ez tax table Subtract line 3 from line 8. 1040 ez tax table If zero or less, enter -0-. 1040 ez tax table     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. 1040 ez tax table Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. 1040 ez tax table Worksheet A. 1040 ez tax table Cost or Other (Adjusted) Basis Caution. 1040 ez tax table See the Worksheet A Instructions before you use this worksheet. 1040 ez tax table         (a) Personal Part (b) Business/Rental Part 1. 1040 ez tax table   Enter the purchase price of the home damaged or destroyed. 1040 ez tax table (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. 1040 ez tax table ) 1. 1040 ez tax table     2. 1040 ez tax table   Seller paid points for home bought after 1990. 1040 ez tax table Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. 1040 ez tax table     3. 1040 ez tax table   Subtract line 2 from line 1 3. 1040 ez tax table     4. 1040 ez tax table   Settlement fees or closing costs. 1040 ez tax table (See Settlement costs in Publication 551. 1040 ez tax table ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. 1040 ez tax table         a. 1040 ez tax table Abstract and recording fees 4a. 1040 ez tax table       b. 1040 ez tax table Legal fees (including fees for title search and preparing documents) 4b. 1040 ez tax table       c. 1040 ez tax table Survey fees 4c. 1040 ez tax table       d. 1040 ez tax table Title insurance 4d. 1040 ez tax table       e. 1040 ez tax table Transfer or stamp taxes 4e. 1040 ez tax table       f. 1040 ez tax table Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. 1040 ez tax table       g. 1040 ez tax table Other 4g. 1040 ez tax table     5. 1040 ez tax table   Add lines 4a through 4g 5. 1040 ez tax table     6. 1040 ez tax table   Cost of additions and improvements. 1040 ez tax table (See Increases to Basis in Publication 551. 1040 ez tax table ) Do not include any additions and improvements included on line 1 6. 1040 ez tax table     7. 1040 ez tax table   Special tax assessments paid for local improvements, such as streets and sidewalks 7. 1040 ez tax table     8. 1040 ez tax table   Other increases to basis 8. 1040 ez tax table     9. 1040 ez tax table   Add lines 3, 5, 6, 7, and 8 9. 1040 ez tax table     10. 1040 ez tax table   Depreciation allowed or allowable, related to the business use or rental of the home 10. 1040 ez tax table 0   11. 1040 ez tax table   Other decreases to basis (See Decreases to Basis in Publication 551. 1040 ez tax table ) 11. 1040 ez tax table     12. 1040 ez tax table   Add lines 10 and 11 12. 1040 ez tax table     13. 1040 ez tax table   Cost or other (adjusted) basis of home damaged or destroyed. 1040 ez tax table Subtract line 12 from line 9. 1040 ez tax table Enter here and on Schedule 20, line 2 13. 1040 ez tax table     Worksheet A Instructions. 1040 ez tax table If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. 1040 ez tax table DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. 1040 ez tax table IF. 1040 ez tax table . 1040 ez tax table . 1040 ez tax table   THEN. 1040 ez tax table . 1040 ez tax table . 1040 ez tax table you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. 1040 ez tax table 1 skip lines 1–4 of the worksheet. 1040 ez tax table 2 find your basis using the rules under Inherited Property in Publication 551. 1040 ez tax table Enter this amount on line 5 of the worksheet. 1040 ez tax table 3 fill out lines 6–13 of the worksheet. 1040 ez tax table you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. 1040 ez tax table 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. 1040 ez tax table 3 fill out the rest of the worksheet. 1040 ez tax table you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. 1040 ez tax table (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. 1040 ez tax table ) 2 fill out the rest of the worksheet. 1040 ez tax table you built your home 1 add the purchase price of the land and the cost of building the home. 1040 ez tax table Enter that total on line 1 of the worksheet. 1040 ez tax table (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. 1040 ez tax table ) 2 fill out the rest of the worksheet. 1040 ez tax table you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. 1040 ez tax table 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. 1040 ez tax table 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. 1040 ez tax table you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. 1040 ez tax table   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. 1040 ez tax table 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. 1040 ez tax table 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. 1040 ez tax table you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. 1040 ez tax table 2 multiply the amount on line 13 of that worksheet by 50% (0. 1040 ez tax table 50) to get the adjusted basis of your half-interest at the time of the transfer. 1040 ez tax table 3 multiply the fair market value of the home at the time of the transfer by 50% (0. 1040 ez tax table 50). 1040 ez tax table Generally, this is the basis of the half-interest that your spouse owned. 1040 ez tax table 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 1040 ez tax table 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. 1040 ez tax table you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. 1040 ez tax table 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. 1040 ez tax table Worksheet A Instructions. 1040 ez tax table (Continued) IF. 1040 ez tax table . 1040 ez tax table . 1040 ez tax table   THEN. 1040 ez tax table . 1040 ez tax table . 1040 ez tax table you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. 1040 ez tax table 2 multiply the amount on line 13 of that worksheet by 50% (0. 1040 ez tax table 50) to get the adjusted basis of your half-interest on the date of death. 1040 ez tax table 3 figure the basis for the half-interest owned by your spouse. 1040 ez tax table This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). 1040 ez tax table (The basis in your half will remain one-half of the adjusted basis determined in step 2. 1040 ez tax table ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 1040 ez tax table 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. 1040 ez tax table you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. 1040 ez tax table 2 enter the amount of your basis on line 5 of the worksheet. 1040 ez tax table Generally, this is the fair market value of the home at the time of death. 1040 ez tax table (But see Community Property in Publication 551 for special rules. 1040 ez tax table ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. 1040 ez tax table you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. 1040 ez tax table 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. 1040 ez tax table 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. 1040 ez tax table This is the basis for the co-owner's part-interest. 1040 ez tax table 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 1040 ez tax table 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. 1040 ez tax table your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. 1040 ez tax table 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. 1040 ez tax table the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. 1040 ez tax table   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). 1040 ez tax table the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). 1040 ez tax table you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). 1040 ez tax table none of these items apply   fill out the entire worksheet. 1040 ez tax table Prev  Up  Next   Home   More Online Publications