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2006 Taxes

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2006 Taxes

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The 2006 Taxes

2006 taxes Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. 2006 taxes Accrual method, Accrual method taxpayers. 2006 taxes , Accrual method. 2006 taxes , Holders must use accrual method. 2006 taxes , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. 2006 taxes Acquisition discount, Government obligations. 2006 taxes , Acquisition discount on short-term obligations. 2006 taxes Adjusted basis, Basis adjustment. 2006 taxes , Fair market value equal to or more than donor's adjusted basis. 2006 taxes , Adjusted Basis, Short sales. 2006 taxes Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. 2006 taxes , Child's Alaska Permanent Fund dividends. 2006 taxes Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. 2006 taxes Annuities Borrowing on, Borrowing on insurance. 2006 taxes Interest on, Interest on annuity contract. 2006 taxes Life insurance proceeds used to buy, Annuity. 2006 taxes Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. 2006 taxes Trade for, Trade of investment property for an annuity. 2006 taxes , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. 2006 taxes Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. 2006 taxes Assistance (see Tax help) At-risk rules, At-risk rules. 2006 taxes , At-risk rules. 2006 taxes Attorneys' fees, Attorney or accounting fees. 2006 taxes Automatic investment service, Automatic investment service and dividend reinvestment plans. 2006 taxes , Automatic investment service. 2006 taxes , Automatic investment service. 2006 taxes Average basis, Average Basis Double-category method, Transition rule from double-category method. 2006 taxes Illustrated, Average basis method illustrated. 2006 taxes B Backup withholding, Backup withholding. 2006 taxes Bad debts, Nonbusiness bad debt. 2006 taxes , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. 2006 taxes Basis, Basis of Investment Property, U. 2006 taxes S. 2006 taxes Treasury Notes or Bonds Adjusted, Basis adjustment. 2006 taxes , Fair market value equal to or more than donor's adjusted basis. 2006 taxes , Adjusted Basis, Short sales. 2006 taxes 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. 2006 taxes Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. 2006 taxes REMIC, residual interest, Basis in the residual interest. 2006 taxes Replacement stock, Basis of replacement stock. 2006 taxes Shares acquired by reinvestment, Reinvestment right. 2006 taxes Stocks and bonds, Basis adjustment. 2006 taxes , Basis. 2006 taxes , Basis. 2006 taxes , Stocks and Bonds Bearer obligations, Bearer CDs. 2006 taxes , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. 2006 taxes Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. 2006 taxes Basis, Basis. 2006 taxes , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. 2006 taxes Convertible, Convertible stocks and bonds. 2006 taxes Coupon, Coupon bonds. 2006 taxes Enterprise zone facility, Enterprise zone facility bonds. 2006 taxes Federally guaranteed, Federally guaranteed bonds. 2006 taxes Identification, Identifying stock or bonds sold. 2006 taxes Market discount, Market discount. 2006 taxes , Limit on interest deduction for market discount bonds. 2006 taxes , Market discount on bonds. 2006 taxes , Market discount bonds. 2006 taxes , Market discount bonds. 2006 taxes New York Liberty bonds, New York Liberty bonds. 2006 taxes Par value, Bonds purchased at par value. 2006 taxes Premiums on, Bond premium. 2006 taxes , Premiums on bonds. 2006 taxes Private activity, Private activity bonds. 2006 taxes Redemption or retirement of, Redemption or retirement of bonds. 2006 taxes Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. 2006 taxes Stripped, Stripped bonds or coupons. 2006 taxes , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2006 taxes Tax credit bonds, Tax credit bonds. 2006 taxes Tax-exempt, Tax-exempt state and local government bonds. 2006 taxes Traded flat, Bonds traded flat. 2006 taxes U. 2006 taxes S. 2006 taxes savings (see U. 2006 taxes S. 2006 taxes savings bonds) U. 2006 taxes S. 2006 taxes Treasury (see U. 2006 taxes S. 2006 taxes Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. 2006 taxes , Sale expenses. 2006 taxes C Calls and puts, Puts and Calls Table 4-3, Table 4-3. 2006 taxes Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. 2006 taxes , Capital gain distributions. 2006 taxes , Child's capital gain distributions. 2006 taxes , Capital gain distributions received. 2006 taxes Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. 2006 taxes 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. 2006 taxes Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 2006 taxes 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). 2006 taxes Losses, limit on, Limit on deduction. 2006 taxes Passive activities, Passive activity gains and losses. 2006 taxes Qualified covered call options, Capital loss on qualified covered call options. 2006 taxes Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. 2006 taxes 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. 2006 taxes Tax rates, Capital Gain Tax Rates, Table 4-4. 2006 taxes What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. 2006 taxes What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. 2006 taxes , Capital Losses Worksheet 4-1, Worksheet 4-1. 2006 taxes Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. 2006 taxes , Cash method. 2006 taxes , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. 2006 taxes Cash-settled options, Cash-settled options. 2006 taxes Casualty losses, Ordinary loss or casualty loss. 2006 taxes 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. 2006 taxes Capital gain distributions, Child's capital gain distributions. 2006 taxes Custodian account for, Custodian account for your child. 2006 taxes Gifts to, Income from property given to a child. 2006 taxes Investment income of, Tax on unearned income of certain children. 2006 taxes , Investment income of child reported on parent's return. 2006 taxes Qualified dividends, Child's qualified dividends. 2006 taxes Savings account with parent as trustee, Savings account with parent as trustee. 2006 taxes U. 2006 taxes S. 2006 taxes savings bond owner, Child as only owner. 2006 taxes Clerical help, Clerical help and office rent. 2006 taxes Co-owners of U. 2006 taxes S. 2006 taxes savings bonds, Co-owners. 2006 taxes Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. 2006 taxes Commissions, Commissions and load charges. 2006 taxes Commodity futures, Commodity Futures, Commodity futures. 2006 taxes Community property U. 2006 taxes S. 2006 taxes savings bonds, Community property. 2006 taxes Constructive ownership transactions, Constructive ownership of stock. 2006 taxes , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. 2006 taxes Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. 2006 taxes Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. 2006 taxes Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. 2006 taxes , Child's capital gain distributions. 2006 taxes , Capital gain distributions received. 2006 taxes Constructive, Constructive distributions. 2006 taxes Dividends (see Dividends) Fractional shares, Fractional shares. 2006 taxes Liquidating, Liquidating Distributions, Liquidating distributions. 2006 taxes Nondividend, Nondividend Distributions, Nondividend distributions. 2006 taxes Return of capital, Basis adjustment. 2006 taxes Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. 2006 taxes Corporate reorganizations, Corporate reorganizations. 2006 taxes Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. 2006 taxes D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. 2006 taxes Dealer securities futures contracts, Dealer securities futures contract. 2006 taxes Debt instruments, retirement of, Retirement of debt instrument. 2006 taxes Decedents, Appreciated property you gave the decedent. 2006 taxes , Decedent's capital loss. 2006 taxes U. 2006 taxes S. 2006 taxes savings bond interest, reporting of, Decedents. 2006 taxes 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. 2006 taxes Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. 2006 taxes Dividends, Dividends and Other Distributions, Form 1099-DIV. 2006 taxes (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. 2006 taxes , Child's Alaska Permanent Fund dividends. 2006 taxes Exempt-interest, Exempt-interest dividends. 2006 taxes , Exempt-interest dividends. 2006 taxes , Exempt-interest dividends on mutual fund stock. 2006 taxes Extraordinary, Extraordinary dividends. 2006 taxes Holding period, Holding period. 2006 taxes Insurance policies, Dividends on insurance policies. 2006 taxes Money market funds, Money Market Funds Nominees, Nominees. 2006 taxes , Nominees. 2006 taxes Ordinary, Ordinary Dividends Patronage, Patronage dividends. 2006 taxes Payments in lieu of, Payments in lieu of dividends. 2006 taxes Qualified, Qualified Dividends, Qualified dividends. 2006 taxes , Child's qualified dividends. 2006 taxes Qualified foreign corporation, Qualified foreign corporation. 2006 taxes Received in January, Dividends received in January. 2006 taxes Reinvestment of, Reinvested distributions. 2006 taxes Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. 2006 taxes , Dividend reinvestment plans. 2006 taxes Reporting requirements, Form 1099-DIV. 2006 taxes , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. 2006 taxes Sale or trade vs. 2006 taxes , Dividend versus sale or trade. 2006 taxes Scrip, Scrip dividends. 2006 taxes Sold stock, Dividends on stock sold. 2006 taxes Stock, Stock dividends. 2006 taxes , Stock dividends. 2006 taxes Underreported, Underreported interest and dividends. 2006 taxes Veterans' insurance, Interest on VA dividends. 2006 taxes , Dividends on veterans' insurance. 2006 taxes 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. 2006 taxes 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. 2006 taxes Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. 2006 taxes Enterprise zone facility bonds, Enterprise zone facility bonds. 2006 taxes Equity option, Equity option. 2006 taxes Estate income received by beneficiary, Beneficiary of an estate or trust. 2006 taxes 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. 2006 taxes Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. 2006 taxes , Fair market value less than donor's adjusted basis. 2006 taxes , Fair market value. 2006 taxes Federal guarantee on bonds, Federally guaranteed bonds. 2006 taxes Fees to buy or sell, Fees to buy or sell. 2006 taxes Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). 2006 taxes Foreign currency transactions, Foreign currency contract. 2006 taxes Foreign income, Reminders Form 1040, Form 1040. 2006 taxes , Form 1040A or Form 1040. 2006 taxes Form 1040, Schedule B, Schedule B (Form 1040A or 1040). 2006 taxes Form 1040, Schedule D, How to report gain. 2006 taxes Form 1040A, Form 1040A. 2006 taxes Form 1040X, Filing a claim for refund. 2006 taxes Form 1041, Filing requirement. 2006 taxes Form 1065, Filing requirement. 2006 taxes Schedule K-1, Schedule K-1 (Form 1065). 2006 taxes Form 1066, Schedule Q, Schedule Q (Form 1066). 2006 taxes , Investment expenses from pass-through entities. 2006 taxes Form 1096, File Form 1099-INT with the IRS. 2006 taxes , File Form 1099-DIV with the IRS. 2006 taxes , File Form 1099-B or Form 1099-S with the IRS. 2006 taxes Form 1099-B, Form 1099-B. 2006 taxes , Form 1099-B transactions. 2006 taxes , File Form 1099-B or Form 1099-S with the IRS. 2006 taxes Form 1099-CAP, Form 1099-CAP transactions. 2006 taxes Form 1099-DIV, General Information, Form 1099-DIV. 2006 taxes , Form 1099-DIV. 2006 taxes , File Form 1099-DIV with the IRS. 2006 taxes Form 1099-INT, General Information, Form 1099-INT. 2006 taxes , Form 1099-INT for U. 2006 taxes S. 2006 taxes savings bond interest. 2006 taxes , Form 1099-INT. 2006 taxes , File Form 1099-INT with the IRS. 2006 taxes , Forms 1099-INT and 1099-OID. 2006 taxes , Forms 1099-INT and 1099-OID. 2006 taxes Form 1099-MISC, Form 1099-MISC. 2006 taxes , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. 2006 taxes , Form 1099-OID, Form 1099-OID. 2006 taxes , Forms 1099-INT and 1099-OID. 2006 taxes , Forms 1099-INT and 1099-OID. 2006 taxes Form 1099-S, Form 1099-S transactions. 2006 taxes , File Form 1099-B or Form 1099-S with the IRS. 2006 taxes Form 1120, Filing requirement. 2006 taxes Form 2439, Undistributed capital gains of mutual funds and REITs. 2006 taxes Form 3115, Change from method 2. 2006 taxes , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. 2006 taxes Form 4797, How to report. 2006 taxes , Losses on Section 1244 (Small Business) Stock, How to report. 2006 taxes Form 4952, Form 4952 Form 6198, At-risk rules. 2006 taxes Form 6781, Form 6781. 2006 taxes , How to report. 2006 taxes , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. 2006 taxes Form 8275, Negligence or disregard of rules or regulations. 2006 taxes Form 8275-R, Negligence or disregard of rules or regulations. 2006 taxes Form 8582, Form 8582. 2006 taxes Form 8615, Tax on unearned income of certain children. 2006 taxes Form 8815, Form 8815. 2006 taxes , Figuring the interest part of the proceeds (Form 8815, line 6). 2006 taxes , Interest excluded under the Education Savings Bond Program. 2006 taxes Form 8824, How to report. 2006 taxes Form 8832, Clubs formed before 1997. 2006 taxes Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. 2006 taxes Form 8949 Bad debts, How to report bad debts. 2006 taxes Basis adjustment, Basis adjustment. 2006 taxes 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. 2006 taxes 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. 2006 taxes Form 1099-B, Form 1099-B. 2006 taxes , Form 1099-B transactions. 2006 taxes Form 1099-CAP, Form 1099-CAP transactions. 2006 taxes Form 1099-S, Form 1099-S transactions. 2006 taxes Fractional shares, Fractional shares. 2006 taxes Gain, qualified small business stock, How to report gain. 2006 taxes How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. 2006 taxes Marked-to-market election, Mark-to-market election made. 2006 taxes Market discount bonds, Market discount bonds. 2006 taxes , Market discount bonds. 2006 taxes Musical compositions, Capital asset treatment for self-created musical works. 2006 taxes Nominees, Nominees. 2006 taxes Nonbusiness bad debt, Nonbusiness bad debt. 2006 taxes Nondividend distributions, Nondividend distributions. 2006 taxes Option, How to report. 2006 taxes Property bought at various times, Sale of property bought at various times. 2006 taxes Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. 2006 taxes Sale expenses, Sale expenses. 2006 taxes Short-term gains and losses, Short-term gains and losses. 2006 taxes Software, Stocks and Bonds Worthless securities, How to report loss. 2006 taxes Form SS-4, Identifying number. 2006 taxes Form W-8BEN, Nonresident aliens. 2006 taxes Form W-9, Certification. 2006 taxes Fractional shares, Fractional shares. 2006 taxes , Automatic investment service. 2006 taxes Free tax services, Free help with your tax return. 2006 taxes Frozen deposits, Interest income on frozen deposits. 2006 taxes , Frozen deposits. 2006 taxes Futures contracts Regulated, Regulated futures contract. 2006 taxes Securities, Securities futures contract. 2006 taxes , Securities futures contract to sell. 2006 taxes , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. 2006 taxes Wash sales, Options and futures contracts. 2006 taxes 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. 2006 taxes (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. 2006 taxes , Property Received as a Gift, Property received as a gift. 2006 taxes Gifts of shares, Shares received as gift. 2006 taxes Government obligations, Government obligations. 2006 taxes H Hedging transactions, Hedging exception. 2006 taxes , Hedging Transactions, Hedging transaction. 2006 taxes Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. 2006 taxes Shares acquired by reinvestment, Reinvested distributions. 2006 taxes Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. 2006 taxes S. 2006 taxes , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 2006 taxes Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). 2006 taxes Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. 2006 taxes Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. 2006 taxes Transfer by inheritance, Transfer by inheritance. 2006 taxes Insolvency of contractors, Insolvency of contractor. 2006 taxes Installment sales, Installment sales. 2006 taxes Insurance Borrowing on, Borrowing on insurance. 2006 taxes Dividends, interest on, Interest on insurance dividends. 2006 taxes , Dividends on insurance policies. 2006 taxes Interest option on, Interest option on insurance. 2006 taxes Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. 2006 taxes Single-premium life, Single-premium life insurance, endowment, and annuity contracts. 2006 taxes Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. 2006 taxes , Dividends on veterans' insurance. 2006 taxes Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. 2006 taxes , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. 2006 taxes Paid in advance, Interest paid in advance. 2006 taxes Straddles, Interest expense and carrying charges on straddles. 2006 taxes Interest income, Interest Income Annuity contracts, Interest on annuity contract. 2006 taxes Bonds traded flat, Bonds traded flat. 2006 taxes Certificates of deposits, Certificates of deposit and other deferred interest accounts. 2006 taxes Condemnation awards, Interest on condemnation award. 2006 taxes Deferred interest accounts, Certificates of deposit and other deferred interest accounts. 2006 taxes Dividends on deposit or share accounts, Dividends that are actually interest. 2006 taxes Frozen deposits, Interest income on frozen deposits. 2006 taxes , Frozen deposits. 2006 taxes Gift for opening account, Gift for opening account. 2006 taxes Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 2006 taxes Installment sale payments, Installment sale payments. 2006 taxes Insurance dividends, Interest on insurance dividends. 2006 taxes Money market funds, Money market funds. 2006 taxes Nominee distributions, Nominees. 2006 taxes Prepaid insurance premiums, Prepaid insurance premiums. 2006 taxes Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. 2006 taxes Seller-financed mortgage, Form 1040A. 2006 taxes , Interest on seller-financed mortgage. 2006 taxes Tax refunds, Interest on tax refunds. 2006 taxes Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. 2006 taxes Taxable, Taxable Interest — General, Bonds traded flat. 2006 taxes , Taxation of interest. 2006 taxes , Taxable Interest U. 2006 taxes S. 2006 taxes savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2006 taxes Who Pays the Tax on U. 2006 taxes S. 2006 taxes Savings Bond Interest Underreported, Underreported interest and dividends. 2006 taxes Unstated, Unstated interest. 2006 taxes Usurious interest, Usurious interest. 2006 taxes VA insurance dividends, Interest on VA dividends. 2006 taxes Investment clubs, Investment Clubs, Filing requirement. 2006 taxes Investment counsel and advice, Investment counsel and advice. 2006 taxes Investment expenses, Investment Expenses Allocated, Allocated investment expenses. 2006 taxes At-risk rules, At-risk rules. 2006 taxes Deductible, Expenses of Producing Income Interest, Investment interest deducted. 2006 taxes Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. 2006 taxes Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. 2006 taxes , Investment income of child reported on parent's return. 2006 taxes General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. 2006 taxes Where To Report Common Types of Investment Income Investment property, Investment property. 2006 taxes Basis, Basis of Investment Property Definition, Investment property. 2006 taxes Gain or loss treatment, Investment property. 2006 taxes Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. 2006 taxes 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. 2006 taxes Joint and separate returns, Joint return. 2006 taxes , Joint and separate returns. 2006 taxes 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. 2006 taxes Reporting requirements, How to report. 2006 taxes Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 2006 taxes Listed options, Listed option. 2006 taxes Load charges, Commissions and load charges. 2006 taxes Loans Below-market, Below-Market Loans, Effective dates. 2006 taxes Gift and demand, Gift and demand loans. 2006 taxes Guarantees, Loan guarantees. 2006 taxes Term, Term loans. 2006 taxes 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. 2006 taxes 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). 2006 taxes Losses on sales or trades, Property received from a related party. 2006 taxes (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. 2006 taxes , Loss carryback election. 2006 taxes Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. 2006 taxes Passive activities, Passive activity losses. 2006 taxes , Passive activity losses. 2006 taxes , Passive activity losses and credits. 2006 taxes , Losses from passive activities. 2006 taxes 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. 2006 taxes Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. 2006 taxes Market discount bonds, Market discount. 2006 taxes , Market Discount Bonds, Partial principal payments. 2006 taxes , Limit on interest deduction for market discount bonds. 2006 taxes , Market discount on bonds. 2006 taxes , Market discount bonds. 2006 taxes , Market discount bonds. 2006 taxes Accrued market discount, Accrued market discount. 2006 taxes Maximum rate of capital gains (Table 4-4), Table 4-4. 2006 taxes What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. 2006 taxes Meetings, expenses of attending, Stockholders' meetings. 2006 taxes Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. 2006 taxes , Mixed straddles. 2006 taxes Money market funds, Money Market Funds Interest income, Money market funds. 2006 taxes Mortgages Revenue bonds, Mortgage revenue bonds. 2006 taxes Secondary liability on home, Secondary liability on home mortgage. 2006 taxes Seller-financed, Interest on seller-financed mortgage. 2006 taxes Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. 2006 taxes , Tax-exempt state and local government bonds. 2006 taxes (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). 2006 taxes , Choosing to include net capital gain. 2006 taxes , Including mutual fund or REMIC expenses in income. 2006 taxes , Shares in a mutual fund or REIT. 2006 taxes , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. 2006 taxes Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. 2006 taxes publicly offered, Publicly-offered mutual funds. 2006 taxes N Net Investment Income Tax, What's New, Net investment income tax (NIIT). 2006 taxes New York Liberty bonds, New York Liberty bonds. 2006 taxes NIIT, What's New, Net investment income tax (NIIT). 2006 taxes Nominee distributions Dividends, Nominees. 2006 taxes , Nominees. 2006 taxes Interest income, Nominees. 2006 taxes , Nominee distributions. 2006 taxes Original issue discount, Nominee. 2006 taxes Nonbusiness bad debts, Nonbusiness bad debt. 2006 taxes , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 2006 taxes Nonqualified preferred stock, Nonqualified preferred stock. 2006 taxes Nonresident aliens Backup withholding, Nonresident aliens. 2006 taxes Nontaxable return of capital, Basis adjustment. 2006 taxes Nontaxable stock rights, Nontaxable stock rights. 2006 taxes Nontaxable trades, Nontaxable Trades, Nontaxable trades. 2006 taxes Notes Individuals, bought at discount, Notes of individuals. 2006 taxes U. 2006 taxes S. 2006 taxes Treasury (see U. 2006 taxes S. 2006 taxes Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. 2006 taxes Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. 2006 taxes , Cash settlement option. 2006 taxes Dealer equity, Dealer equity option. 2006 taxes Deep-in-the-money, Qualified covered call options and optioned stock. 2006 taxes Employee stock, Reminders Equity, Equity option. 2006 taxes Gain or loss, Options, Qualified covered call options and optioned stock. 2006 taxes Holding period, Option exercised. 2006 taxes Listed, Listed option. 2006 taxes Nonequity, Nonequity option. 2006 taxes Qualified covered call, Qualified covered call options and optioned stock. 2006 taxes Reporting requirements, How to report. 2006 taxes Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. 2006 taxes Wash sales, Options and futures contracts. 2006 taxes Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. 2006 taxes Original issue discount (OID), Original issue discount. 2006 taxes , Original Issue Discount (OID), Stripped tax-exempt obligations. 2006 taxes , Original issue discount (OID) on debt instruments. 2006 taxes Adjustment to, Original issue discount (OID) adjustment. 2006 taxes Reporting requirements, Exceptions to reporting OID. 2006 taxes , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. 2006 taxes Passive activities Gains and losses, Passive activity losses. 2006 taxes , Passive activity losses. 2006 taxes , Passive activity losses and credits. 2006 taxes , Losses from passive activities. 2006 taxes , Passive activity gains and losses. 2006 taxes Patronage dividends, Patronage dividends. 2006 taxes Penalties Accuracy-related, Accuracy-related penalty. 2006 taxes , Accuracy-related penalties. 2006 taxes Backup withholding, Penalties. 2006 taxes Civil fraud, Civil fraud penalty. 2006 taxes Early withdrawal, Interest subject to penalty for early withdrawal. 2006 taxes , Penalty on early withdrawal of savings. 2006 taxes Failure to pay tax, Failure to pay tax. 2006 taxes Failure to supply SSN, Penalty for failure to supply SSN. 2006 taxes Substantial understatement, Substantial understatement of tax. 2006 taxes Valuation misstatement, Substantial valuation misstatement. 2006 taxes Political parties Debts owed by, Debts owed by political parties. 2006 taxes Preferred stock Nonqualified, Nonqualified preferred stock. 2006 taxes Redeemable at a premium, Preferred stock redeemable at a premium. 2006 taxes Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. 2006 taxes , Premiums on bonds. 2006 taxes Private activity bonds, Private activity bonds. 2006 taxes Public utility stock reinvestment, Public utilities. 2006 taxes Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. 2006 taxes Puts and Calls Q Qualified dividends, Qualified dividends. 2006 taxes Qualified small business stock, Qualified small business stock. 2006 taxes , Qualified small business stock. 2006 taxes , 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. 2006 taxes , Shares in a mutual fund or REIT. 2006 taxes , Loss on mutual fund or REIT stock held 6 months or less. 2006 taxes Real estate mortgage investment conduits (REMICs), REMICs, Expenses. 2006 taxes , Including mutual fund or REMIC expenses in income. 2006 taxes Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 2006 taxes 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. 2006 taxes Redemption or retirement of bonds, Redemption or retirement of bonds. 2006 taxes Regulated futures contract, Regulated futures contract. 2006 taxes Reinvestment rights, Commissions and load charges. 2006 taxes REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. 2006 taxes , Related Party Transactions, Property received from a related party. 2006 taxes Related persons, Related persons. 2006 taxes REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. 2006 taxes Reporting requirements Bad debts, How to report bad debts. 2006 taxes Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. 2006 taxes , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. 2006 taxes Interest on U. 2006 taxes S. 2006 taxes savings bonds, Reporting options for cash method taxpayers. 2006 taxes , Choice to report interest each year. 2006 taxes Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. 2006 taxes Options, How to report. 2006 taxes Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. 2006 taxes Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. 2006 taxes Straddles, Section 1256 contracts and straddles. 2006 taxes Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. 2006 taxes Trades, How To Report Repossession of real property, Real property repossessed. 2006 taxes Restricted property, Restricted property. 2006 taxes Restricted stock, Dividends received on restricted stock. 2006 taxes Retirement of debt instrument, Retirement of debt instrument. 2006 taxes Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. 2006 taxes Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. 2006 taxes Safe deposit box, Safe deposit box rent. 2006 taxes Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. 2006 taxes S. 2006 taxes savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. 2006 taxes Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. 2006 taxes Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. 2006 taxes Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. 2006 taxes , Section 1256 contract options. 2006 taxes , Section 1256 contracts and straddles. 2006 taxes Net gain on, Net section 1256 contracts gain. 2006 taxes Net loss on, Net section 1256 contracts loss. 2006 taxes Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. 2006 taxes Lost, stolen, etc. 2006 taxes , cost of replacing, Cost of replacing missing securities. 2006 taxes 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. 2006 taxes Securities futures contracts, Dealer securities futures contract. 2006 taxes , Securities futures contract. 2006 taxes , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. 2006 taxes Seller-financed mortgages, Interest on seller-financed mortgage. 2006 taxes Short sales, Short Sales, Extraordinary dividends. 2006 taxes Adjusted basis, Short sales. 2006 taxes Expenses of, Short-sale expenses. 2006 taxes Extraordinary dividends, Extraordinary dividends. 2006 taxes Puts, Put option as short sale. 2006 taxes Small business investment company stock, Short sale. 2006 taxes Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 2006 taxes Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. 2006 taxes , Acquisition discount on short-term obligations. 2006 taxes , Short-term government obligations. 2006 taxes Interest deduction, limit on, Limit on interest deduction for short-term obligations. 2006 taxes Sixty/forty (60/40) rule, 60/40 rule. 2006 taxes Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. 2006 taxes Reporting requirements, How to report. 2006 taxes Small business stock, Qualified small business stock. 2006 taxes , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. 2006 taxes , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. 2006 taxes Joint accounts, SSN for joint account. 2006 taxes Requirement to give, Social security number (SSN). 2006 taxes Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. 2006 taxes , SSBIC stock. 2006 taxes 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. 2006 taxes Registration requirement, Registration requirement. 2006 taxes Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. 2006 taxes , Basis adjustment. 2006 taxes , Basis. 2006 taxes , Stocks and Bonds, Basis of replacement stock. 2006 taxes Capital asset, Stocks, stock rights, and bonds. 2006 taxes Constructive ownership, Constructive ownership of stock. 2006 taxes Convertible, Convertible stocks and bonds. 2006 taxes Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. 2006 taxes , Automatic investment service. 2006 taxes Identification, Identifying stock or bonds sold. 2006 taxes Installment sales, Installment sales. 2006 taxes Nonqualified preferred stock, Nonqualified preferred stock. 2006 taxes Options for employees, Reminders Public utility, reinvestment, Public utilities. 2006 taxes Redemption of, Redemption of stock. 2006 taxes Replacement stock, Basis of replacement stock. 2006 taxes Restricted stock, Dividends received on restricted stock. 2006 taxes Rights, Distributions of Stock and Stock Rights, Stock rights. 2006 taxes , Nontaxable stock rights. 2006 taxes S corporations, S corporation stock. 2006 taxes Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. 2006 taxes , Qualified small business stock. 2006 taxes Specialized small business investment company, Specialized small business investment company stock or partnership interest. 2006 taxes Splits, Stock splits. 2006 taxes Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. 2006 taxes Trades, Stock for stock of the same corporation. 2006 taxes Trust instruments treated as, Certain trust instruments treated as stock. 2006 taxes Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. 2006 taxes Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. 2006 taxes Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. 2006 taxes , Mixed straddles. 2006 taxes , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. 2006 taxes Stripped bonds and coupons, Stripped bonds or coupons. 2006 taxes , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2006 taxes Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. 2006 taxes 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. 2006 taxes Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. 2006 taxes Puts and Calls U. 2006 taxes S. 2006 taxes savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2006 taxes Who Pays the Tax on U. 2006 taxes S. 2006 taxes Savings Bond Interest Tax credit bonds, Tax credit bonds. 2006 taxes 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. 2006 taxes 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. 2006 taxes Tax-exempt income Expenses of, Tax-exempt income. 2006 taxes Interest, Tax-Exempt Interest, Reporting tax-exempt interest. 2006 taxes Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. 2006 taxes , Discounted tax-exempt obligations. 2006 taxes Taxable income, expenses of, Expenses for both tax-exempt and taxable income. 2006 taxes Taxes State and local transfer, State and local transfer taxes. 2006 taxes State income, State income taxes. 2006 taxes Term loans, Term loans. 2006 taxes Trade or business, Passive activity. 2006 taxes 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. 2006 taxes Reporting requirements, How To Report Stock, Stock for stock of the same corporation. 2006 taxes Taxable, Property Received in Taxable Trades U. 2006 taxes S. 2006 taxes Treasury notes or bonds, U. 2006 taxes S. 2006 taxes Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. 2006 taxes S. 2006 taxes Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). 2006 taxes , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. 2006 taxes Trustee's commission for revocable trust, Trustee's commissions for revocable trust. 2006 taxes U U. 2006 taxes S. 2006 taxes savings bonds, U. 2006 taxes S. 2006 taxes obligations. 2006 taxes , U. 2006 taxes S. 2006 taxes Savings Bonds Reporting interest on, U. 2006 taxes S. 2006 taxes obligations. 2006 taxes , U. 2006 taxes S. 2006 taxes Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. 2006 taxes Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 2006 taxes Tax, responsible person (Table 1-2), Table 1-2. 2006 taxes Who Pays the Tax on U. 2006 taxes S. 2006 taxes Savings Bond Interest U. 2006 taxes S. 2006 taxes Treasury bills, notes, and bonds, U. 2006 taxes S. 2006 taxes obligations. 2006 taxes , U. 2006 taxes S. 2006 taxes Treasury Bills, Notes, and Bonds, U. 2006 taxes S. 2006 taxes Treasury Notes or Bonds, U. 2006 taxes S. 2006 taxes Treasury notes and bonds. 2006 taxes Undistributed capital gains, Undistributed capital gains. 2006 taxes Usurious interest, Usurious interest. 2006 taxes V Veterans' insurance Dividends on, Dividends on veterans' insurance. 2006 taxes W Warrants, Warrants. 2006 taxes Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. 2006 taxes Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 2006 taxes Worksheets Capital loss carryover, Worksheet 4-1. 2006 taxes Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 2006 taxes Prev  Up     Home   More Online Publications