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1040x Turbotax

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1040x Turbotax

1040x turbotax IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. 1040x turbotax   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. 1040x turbotax 25% of an eligible employee's compensation. 1040x turbotax $40,000 (subject to cost-of-living adjustments after 2002). 1040x turbotax Deduction limit. 1040x turbotax   For years beginning after 2001, the following changes apply to the SEP deduction limit. 1040x turbotax Elective deferrals (SARSEPs). 1040x turbotax   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. 1040x turbotax Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. 1040x turbotax Definition of compensation. 1040x turbotax    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. 1040x turbotax More information. 1040x turbotax   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. 1040x turbotax 403(b) Plans Figuring catch-up contributions. 1040x turbotax   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. 1040x turbotax Qualified retirement plans. 1040x turbotax 403(b) plans. 1040x turbotax Simplified employee pensions (SEP). 1040x turbotax SIMPLE plans. 1040x turbotax   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. 1040x turbotax For 2002, the limit is $1,000. 1040x turbotax Rollovers to and from 403(b) plans. 1040x turbotax   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). 1040x turbotax This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. 1040x turbotax Years of service for church employees and ministers. 1040x turbotax   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 1040x turbotax Prior law required church employees and ministers to figure years of service separately for each employer. 1040x turbotax   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. 1040x turbotax Foreign missionaries. 1040x turbotax   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. 1040x turbotax More information. 1040x turbotax   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 1040x turbotax Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. 1040x turbotax For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 1040x turbotax The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). 1040x turbotax More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). 1040x turbotax Prev  Up  Next   Home   More Online Publications
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The 1040x Turbotax

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