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2012 940 Tax Form

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2012 940 Tax Form

2012 940 tax form Index A Assessment of tax, Assessment of tax. 2012 940 tax form Assistance (see Tax help) B Bankruptcy Code tax compliance, Bankruptcy Code Tax Compliance Requirements Returns due after filing, Tax Returns Due After the Bankruptcy Filing Returns due before chapter 13 filing, Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Bankruptcy estate, Taxes and the Bankruptcy Estate Attribute carryovers, Carrybacks from the debtor's activities. 2012 940 tax form Carrybacks, Carrybacks from the debtor's activities. 2012 940 tax form Disclosure of return information, Disclosure of bankruptcy estate's return information to debtor. 2012 940 tax form Employer identification number, Employer identification number. 2012 940 tax form , Employer identification number. 2012 940 tax form Estimated tax, Estimated tax – Form 1041-ES. 2012 940 tax form Return filing requirements, Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Separate taxable entity, Separate taxable entity. 2012 940 tax form Transfer of assets, Transfer of assets between debtor and bankruptcy estate. 2012 940 tax form C Conversion or dismissal chapter 11 case, Conversion or dismissal of chapter 11 cases. 2012 940 tax form Corporations, Corporations Filing requirements, Corporations Tax-free reorganizations, Tax-Free Reorganizations D Debt cancellation, Debt Cancellation Bankruptcy exclusion, Bankruptcy case exclusion. 2012 940 tax form Corporations, Corporations Insolvency exclusion, Insolvency exclusion. 2012 940 tax form Partnerships, Partnerships S corporations, S Corporations Deductions and credits, Bankruptcy Estate Deductions and Credits Administrative expenses, Administrative expenses. 2012 940 tax form Discharge of tax, Discharge of Unpaid Tax Disclosure of return information, Disclosure of debtor's return information to trustee. 2012 940 tax form , Disclosure of return information to trustee. 2012 940 tax form Dismissal of case Amended return, Dismissal of bankruptcy case. 2012 940 tax form E Election to end tax year: Form 1040, Debtor's Election To End Tax Year – Form 1040 Annualizing taxable income, Annualizing taxable income. 2012 940 tax form Election by spouse, Election by debtor's spouse. 2012 940 tax form Filing requirements, Making the Election - Filing Requirements Short tax years, Short tax years. 2012 940 tax form Employment taxes, Employment taxes. 2012 940 tax form , Employment Taxes Examination of return, Examination of return. 2012 940 tax form F Free tax services, How To Get Tax Help H Help (see Tax help) I Individuals in Chapter 12 or 13, Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11, Individuals in Chapter 7 or 11 Gross income chapter 11 case, Income of the estate in individual chapter 11 cases. 2012 940 tax form Gross income chapter 7 case, Income of the estate in individual chapter 7 cases. 2012 940 tax form J Jurisdiction over tax matters, Court Jurisdiction Over Tax Matters Bankruptcy Court, Bankruptcy Court Tax Court, Tax Court M More information (see Tax help) O Ordering tax return transcripts, Ordering tax transcripts and copies of returns. 2012 940 tax form P Partnerships, filing requirements, Partnerships Payment of tax claim, Federal Tax Claims Eighth priority taxes, Unsecured Tax Claims Second, third, fourth priority taxes, Higher priority taxes. 2012 940 tax form Secured tax claims, Secured tax claims. 2012 940 tax form Penalties, Penalties. 2012 940 tax form Relief from penalties, Relief from certain penalties. 2012 940 tax form Publications (see Tax help) R Request for prompt tax determination, Prompt Determination Requests Request for refund, Requests for refund or credit S Statute of limitations collections, Statute of limitations for collection. 2012 940 tax form T Tax attributes, Reduction of Tax Attributes Basis reduction, Basis. 2012 940 tax form , Basis Reduction Carryovers, Attribute carryovers. 2012 940 tax form Order of reduction, Order of reduction. 2012 940 tax form Reduction of, Reduction of Tax Attributes Tax help, How To Get Tax Help Tax reporting chapter 11 cases, Tax Reporting – Chapter 11 Cases Employment tax returns, Tax Reporting – Chapter 11 Cases Information returns, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. 2012 940 tax form Self-employment taxes, Self-employment taxes in individual chapter 11 cases. 2012 940 tax form Wage reporting, tax withholding, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. 2012 940 tax form Tax return: Form 1041, Figuring tax due. 2012 940 tax form Figuring tax due, Filing Requirements Payment of tax due, Payment of Tax Due When to file, When to file. 2012 940 tax form Taxpayer Advocate, Taxpayer Advocate Service. 2012 940 tax form TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Effect of Sequestration on the Alternative Minimum Tax Credit for Corporations

Pursuant to the requirements of the Balanced Budget and Emergency Deficit Reduction Act of 1985, as amended, refund payments issued to corporations claiming refundable prior year minimum tax liability, are subject to sequestration. This means that refund payments processed on or after October 1, 2013 and on or before September 30, 2014 will be reduced by the fiscal year 2014 sequestration rate of 7.2 percent, irrespective of when the original or amended tax return was received by the Service. The sequestration reduction rate will be applied unless and until a law is enacted that cancels or otherwise impacts the sequester, at which time the sequestration reduction rate is subject to change.

A corporation that can claim an additional first-year depreciation deduction under section 168(k) can choose instead to accelerate the use of its prior year minimum tax credits, treating the accelerated credits as refundable credits.  Corporations making this section 168(k)(4) election and claiming a refund of prior year minimum tax credits should complete Form 8827.  These corporations will be notified that a portion of their requested refund was subject to the sequester reduction.

Corporations making the section 168(k)(4) election but not claiming a refund of prior year minimum tax credits are not subject to this reduction. 

Page Last Reviewed or Updated: 30-Sep-2013

The 2012 940 Tax Form

2012 940 tax form Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. 2012 940 tax form Accrual method, Accrual method taxpayers. 2012 940 tax form , Accrual method. 2012 940 tax form , Holders must use accrual method. 2012 940 tax form , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. 2012 940 tax form Acquisition discount, Government obligations. 2012 940 tax form , Acquisition discount on short-term obligations. 2012 940 tax form Adjusted basis, Basis adjustment. 2012 940 tax form , Fair market value equal to or more than donor's adjusted basis. 2012 940 tax form , Adjusted Basis, Short sales. 2012 940 tax form Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. 2012 940 tax form , Child's Alaska Permanent Fund dividends. 2012 940 tax form Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. 2012 940 tax form Annuities Borrowing on, Borrowing on insurance. 2012 940 tax form Interest on, Interest on annuity contract. 2012 940 tax form Life insurance proceeds used to buy, Annuity. 2012 940 tax form Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. 2012 940 tax form Trade for, Trade of investment property for an annuity. 2012 940 tax form , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. 2012 940 tax form Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. 2012 940 tax form Assistance (see Tax help) At-risk rules, At-risk rules. 2012 940 tax form , At-risk rules. 2012 940 tax form Attorneys' fees, Attorney or accounting fees. 2012 940 tax form Automatic investment service, Automatic investment service and dividend reinvestment plans. 2012 940 tax form , Automatic investment service. 2012 940 tax form , Automatic investment service. 2012 940 tax form Average basis, Average Basis Double-category method, Transition rule from double-category method. 2012 940 tax form Illustrated, Average basis method illustrated. 2012 940 tax form B Backup withholding, Backup withholding. 2012 940 tax form Bad debts, Nonbusiness bad debt. 2012 940 tax form , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. 2012 940 tax form Basis, Basis of Investment Property, U. 2012 940 tax form S. 2012 940 tax form Treasury Notes or Bonds Adjusted, Basis adjustment. 2012 940 tax form , Fair market value equal to or more than donor's adjusted basis. 2012 940 tax form , Adjusted Basis, Short sales. 2012 940 tax form 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. 2012 940 tax form Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. 2012 940 tax form REMIC, residual interest, Basis in the residual interest. 2012 940 tax form Replacement stock, Basis of replacement stock. 2012 940 tax form Shares acquired by reinvestment, Reinvestment right. 2012 940 tax form Stocks and bonds, Basis adjustment. 2012 940 tax form , Basis. 2012 940 tax form , Basis. 2012 940 tax form , Stocks and Bonds Bearer obligations, Bearer CDs. 2012 940 tax form , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. 2012 940 tax form Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. 2012 940 tax form Basis, Basis. 2012 940 tax form , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. 2012 940 tax form Convertible, Convertible stocks and bonds. 2012 940 tax form Coupon, Coupon bonds. 2012 940 tax form Enterprise zone facility, Enterprise zone facility bonds. 2012 940 tax form Federally guaranteed, Federally guaranteed bonds. 2012 940 tax form Identification, Identifying stock or bonds sold. 2012 940 tax form Market discount, Market discount. 2012 940 tax form , Limit on interest deduction for market discount bonds. 2012 940 tax form , Market discount on bonds. 2012 940 tax form , Market discount bonds. 2012 940 tax form , Market discount bonds. 2012 940 tax form New York Liberty bonds, New York Liberty bonds. 2012 940 tax form Par value, Bonds purchased at par value. 2012 940 tax form Premiums on, Bond premium. 2012 940 tax form , Premiums on bonds. 2012 940 tax form Private activity, Private activity bonds. 2012 940 tax form Redemption or retirement of, Redemption or retirement of bonds. 2012 940 tax form Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. 2012 940 tax form Stripped, Stripped bonds or coupons. 2012 940 tax form , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2012 940 tax form Tax credit bonds, Tax credit bonds. 2012 940 tax form Tax-exempt, Tax-exempt state and local government bonds. 2012 940 tax form Traded flat, Bonds traded flat. 2012 940 tax form U. 2012 940 tax form S. 2012 940 tax form savings (see U. 2012 940 tax form S. 2012 940 tax form savings bonds) U. 2012 940 tax form S. 2012 940 tax form Treasury (see U. 2012 940 tax form S. 2012 940 tax form Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. 2012 940 tax form , Sale expenses. 2012 940 tax form C Calls and puts, Puts and Calls Table 4-3, Table 4-3. 2012 940 tax form Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. 2012 940 tax form , Capital gain distributions. 2012 940 tax form , Child's capital gain distributions. 2012 940 tax form , Capital gain distributions received. 2012 940 tax form Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. 2012 940 tax form 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. 2012 940 tax form Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 2012 940 tax form 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). 2012 940 tax form Losses, limit on, Limit on deduction. 2012 940 tax form Passive activities, Passive activity gains and losses. 2012 940 tax form Qualified covered call options, Capital loss on qualified covered call options. 2012 940 tax form Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. 2012 940 tax form 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. 2012 940 tax form Tax rates, Capital Gain Tax Rates, Table 4-4. 2012 940 tax form What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. 2012 940 tax form What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. 2012 940 tax form , Capital Losses Worksheet 4-1, Worksheet 4-1. 2012 940 tax form Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. 2012 940 tax form , Cash method. 2012 940 tax form , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. 2012 940 tax form Cash-settled options, Cash-settled options. 2012 940 tax form Casualty losses, Ordinary loss or casualty loss. 2012 940 tax form 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. 2012 940 tax form Capital gain distributions, Child's capital gain distributions. 2012 940 tax form Custodian account for, Custodian account for your child. 2012 940 tax form Gifts to, Income from property given to a child. 2012 940 tax form Investment income of, Tax on unearned income of certain children. 2012 940 tax form , Investment income of child reported on parent's return. 2012 940 tax form Qualified dividends, Child's qualified dividends. 2012 940 tax form Savings account with parent as trustee, Savings account with parent as trustee. 2012 940 tax form U. 2012 940 tax form S. 2012 940 tax form savings bond owner, Child as only owner. 2012 940 tax form Clerical help, Clerical help and office rent. 2012 940 tax form Co-owners of U. 2012 940 tax form S. 2012 940 tax form savings bonds, Co-owners. 2012 940 tax form Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. 2012 940 tax form Commissions, Commissions and load charges. 2012 940 tax form Commodity futures, Commodity Futures, Commodity futures. 2012 940 tax form Community property U. 2012 940 tax form S. 2012 940 tax form savings bonds, Community property. 2012 940 tax form Constructive ownership transactions, Constructive ownership of stock. 2012 940 tax form , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. 2012 940 tax form Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. 2012 940 tax form Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. 2012 940 tax form Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. 2012 940 tax form , Child's capital gain distributions. 2012 940 tax form , Capital gain distributions received. 2012 940 tax form Constructive, Constructive distributions. 2012 940 tax form Dividends (see Dividends) Fractional shares, Fractional shares. 2012 940 tax form Liquidating, Liquidating Distributions, Liquidating distributions. 2012 940 tax form Nondividend, Nondividend Distributions, Nondividend distributions. 2012 940 tax form Return of capital, Basis adjustment. 2012 940 tax form Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. 2012 940 tax form Corporate reorganizations, Corporate reorganizations. 2012 940 tax form Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. 2012 940 tax form D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. 2012 940 tax form Dealer securities futures contracts, Dealer securities futures contract. 2012 940 tax form Debt instruments, retirement of, Retirement of debt instrument. 2012 940 tax form Decedents, Appreciated property you gave the decedent. 2012 940 tax form , Decedent's capital loss. 2012 940 tax form U. 2012 940 tax form S. 2012 940 tax form savings bond interest, reporting of, Decedents. 2012 940 tax form 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. 2012 940 tax form Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. 2012 940 tax form Dividends, Dividends and Other Distributions, Form 1099-DIV. 2012 940 tax form (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. 2012 940 tax form , Child's Alaska Permanent Fund dividends. 2012 940 tax form Exempt-interest, Exempt-interest dividends. 2012 940 tax form , Exempt-interest dividends. 2012 940 tax form , Exempt-interest dividends on mutual fund stock. 2012 940 tax form Extraordinary, Extraordinary dividends. 2012 940 tax form Holding period, Holding period. 2012 940 tax form Insurance policies, Dividends on insurance policies. 2012 940 tax form Money market funds, Money Market Funds Nominees, Nominees. 2012 940 tax form , Nominees. 2012 940 tax form Ordinary, Ordinary Dividends Patronage, Patronage dividends. 2012 940 tax form Payments in lieu of, Payments in lieu of dividends. 2012 940 tax form Qualified, Qualified Dividends, Qualified dividends. 2012 940 tax form , Child's qualified dividends. 2012 940 tax form Qualified foreign corporation, Qualified foreign corporation. 2012 940 tax form Received in January, Dividends received in January. 2012 940 tax form Reinvestment of, Reinvested distributions. 2012 940 tax form Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. 2012 940 tax form , Dividend reinvestment plans. 2012 940 tax form Reporting requirements, Form 1099-DIV. 2012 940 tax form , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. 2012 940 tax form Sale or trade vs. 2012 940 tax form , Dividend versus sale or trade. 2012 940 tax form Scrip, Scrip dividends. 2012 940 tax form Sold stock, Dividends on stock sold. 2012 940 tax form Stock, Stock dividends. 2012 940 tax form , Stock dividends. 2012 940 tax form Underreported, Underreported interest and dividends. 2012 940 tax form Veterans' insurance, Interest on VA dividends. 2012 940 tax form , Dividends on veterans' insurance. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. 2012 940 tax form Enterprise zone facility bonds, Enterprise zone facility bonds. 2012 940 tax form Equity option, Equity option. 2012 940 tax form Estate income received by beneficiary, Beneficiary of an estate or trust. 2012 940 tax form 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. 2012 940 tax form Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. 2012 940 tax form , Fair market value less than donor's adjusted basis. 2012 940 tax form , Fair market value. 2012 940 tax form Federal guarantee on bonds, Federally guaranteed bonds. 2012 940 tax form Fees to buy or sell, Fees to buy or sell. 2012 940 tax form Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). 2012 940 tax form Foreign currency transactions, Foreign currency contract. 2012 940 tax form Foreign income, Reminders Form 1040, Form 1040. 2012 940 tax form , Form 1040A or Form 1040. 2012 940 tax form Form 1040, Schedule B, Schedule B (Form 1040A or 1040). 2012 940 tax form Form 1040, Schedule D, How to report gain. 2012 940 tax form Form 1040A, Form 1040A. 2012 940 tax form Form 1040X, Filing a claim for refund. 2012 940 tax form Form 1041, Filing requirement. 2012 940 tax form Form 1065, Filing requirement. 2012 940 tax form Schedule K-1, Schedule K-1 (Form 1065). 2012 940 tax form Form 1066, Schedule Q, Schedule Q (Form 1066). 2012 940 tax form , Investment expenses from pass-through entities. 2012 940 tax form Form 1096, File Form 1099-INT with the IRS. 2012 940 tax form , File Form 1099-DIV with the IRS. 2012 940 tax form , File Form 1099-B or Form 1099-S with the IRS. 2012 940 tax form Form 1099-B, Form 1099-B. 2012 940 tax form , Form 1099-B transactions. 2012 940 tax form , File Form 1099-B or Form 1099-S with the IRS. 2012 940 tax form Form 1099-CAP, Form 1099-CAP transactions. 2012 940 tax form Form 1099-DIV, General Information, Form 1099-DIV. 2012 940 tax form , Form 1099-DIV. 2012 940 tax form , File Form 1099-DIV with the IRS. 2012 940 tax form Form 1099-INT, General Information, Form 1099-INT. 2012 940 tax form , Form 1099-INT for U. 2012 940 tax form S. 2012 940 tax form savings bond interest. 2012 940 tax form , Form 1099-INT. 2012 940 tax form , File Form 1099-INT with the IRS. 2012 940 tax form , Forms 1099-INT and 1099-OID. 2012 940 tax form , Forms 1099-INT and 1099-OID. 2012 940 tax form Form 1099-MISC, Form 1099-MISC. 2012 940 tax form , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. 2012 940 tax form , Form 1099-OID, Form 1099-OID. 2012 940 tax form , Forms 1099-INT and 1099-OID. 2012 940 tax form , Forms 1099-INT and 1099-OID. 2012 940 tax form Form 1099-S, Form 1099-S transactions. 2012 940 tax form , File Form 1099-B or Form 1099-S with the IRS. 2012 940 tax form Form 1120, Filing requirement. 2012 940 tax form Form 2439, Undistributed capital gains of mutual funds and REITs. 2012 940 tax form Form 3115, Change from method 2. 2012 940 tax form , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. 2012 940 tax form Form 4797, How to report. 2012 940 tax form , Losses on Section 1244 (Small Business) Stock, How to report. 2012 940 tax form Form 4952, Form 4952 Form 6198, At-risk rules. 2012 940 tax form Form 6781, Form 6781. 2012 940 tax form , How to report. 2012 940 tax form , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. 2012 940 tax form Form 8275, Negligence or disregard of rules or regulations. 2012 940 tax form Form 8275-R, Negligence or disregard of rules or regulations. 2012 940 tax form Form 8582, Form 8582. 2012 940 tax form Form 8615, Tax on unearned income of certain children. 2012 940 tax form Form 8815, Form 8815. 2012 940 tax form , Figuring the interest part of the proceeds (Form 8815, line 6). 2012 940 tax form , Interest excluded under the Education Savings Bond Program. 2012 940 tax form Form 8824, How to report. 2012 940 tax form Form 8832, Clubs formed before 1997. 2012 940 tax form Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. 2012 940 tax form Form 8949 Bad debts, How to report bad debts. 2012 940 tax form Basis adjustment, Basis adjustment. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form Form 1099-B, Form 1099-B. 2012 940 tax form , Form 1099-B transactions. 2012 940 tax form Form 1099-CAP, Form 1099-CAP transactions. 2012 940 tax form Form 1099-S, Form 1099-S transactions. 2012 940 tax form Fractional shares, Fractional shares. 2012 940 tax form Gain, qualified small business stock, How to report gain. 2012 940 tax form How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. 2012 940 tax form Marked-to-market election, Mark-to-market election made. 2012 940 tax form Market discount bonds, Market discount bonds. 2012 940 tax form , Market discount bonds. 2012 940 tax form Musical compositions, Capital asset treatment for self-created musical works. 2012 940 tax form Nominees, Nominees. 2012 940 tax form Nonbusiness bad debt, Nonbusiness bad debt. 2012 940 tax form Nondividend distributions, Nondividend distributions. 2012 940 tax form Option, How to report. 2012 940 tax form Property bought at various times, Sale of property bought at various times. 2012 940 tax form Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. 2012 940 tax form Sale expenses, Sale expenses. 2012 940 tax form Short-term gains and losses, Short-term gains and losses. 2012 940 tax form Software, Stocks and Bonds Worthless securities, How to report loss. 2012 940 tax form Form SS-4, Identifying number. 2012 940 tax form Form W-8BEN, Nonresident aliens. 2012 940 tax form Form W-9, Certification. 2012 940 tax form Fractional shares, Fractional shares. 2012 940 tax form , Automatic investment service. 2012 940 tax form Free tax services, Free help with your tax return. 2012 940 tax form Frozen deposits, Interest income on frozen deposits. 2012 940 tax form , Frozen deposits. 2012 940 tax form Futures contracts Regulated, Regulated futures contract. 2012 940 tax form Securities, Securities futures contract. 2012 940 tax form , Securities futures contract to sell. 2012 940 tax form , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. 2012 940 tax form Wash sales, Options and futures contracts. 2012 940 tax form 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. 2012 940 tax form (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. 2012 940 tax form , Property Received as a Gift, Property received as a gift. 2012 940 tax form Gifts of shares, Shares received as gift. 2012 940 tax form Government obligations, Government obligations. 2012 940 tax form H Hedging transactions, Hedging exception. 2012 940 tax form , Hedging Transactions, Hedging transaction. 2012 940 tax form Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. 2012 940 tax form Shares acquired by reinvestment, Reinvested distributions. 2012 940 tax form Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. 2012 940 tax form S. 2012 940 tax form , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 2012 940 tax form Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). 2012 940 tax form Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. 2012 940 tax form Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. 2012 940 tax form Transfer by inheritance, Transfer by inheritance. 2012 940 tax form Insolvency of contractors, Insolvency of contractor. 2012 940 tax form Installment sales, Installment sales. 2012 940 tax form Insurance Borrowing on, Borrowing on insurance. 2012 940 tax form Dividends, interest on, Interest on insurance dividends. 2012 940 tax form , Dividends on insurance policies. 2012 940 tax form Interest option on, Interest option on insurance. 2012 940 tax form Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. 2012 940 tax form Single-premium life, Single-premium life insurance, endowment, and annuity contracts. 2012 940 tax form Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. 2012 940 tax form , Dividends on veterans' insurance. 2012 940 tax form Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. 2012 940 tax form , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. 2012 940 tax form Paid in advance, Interest paid in advance. 2012 940 tax form Straddles, Interest expense and carrying charges on straddles. 2012 940 tax form Interest income, Interest Income Annuity contracts, Interest on annuity contract. 2012 940 tax form Bonds traded flat, Bonds traded flat. 2012 940 tax form Certificates of deposits, Certificates of deposit and other deferred interest accounts. 2012 940 tax form Condemnation awards, Interest on condemnation award. 2012 940 tax form Deferred interest accounts, Certificates of deposit and other deferred interest accounts. 2012 940 tax form Dividends on deposit or share accounts, Dividends that are actually interest. 2012 940 tax form Frozen deposits, Interest income on frozen deposits. 2012 940 tax form , Frozen deposits. 2012 940 tax form Gift for opening account, Gift for opening account. 2012 940 tax form Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 2012 940 tax form Installment sale payments, Installment sale payments. 2012 940 tax form Insurance dividends, Interest on insurance dividends. 2012 940 tax form Money market funds, Money market funds. 2012 940 tax form Nominee distributions, Nominees. 2012 940 tax form Prepaid insurance premiums, Prepaid insurance premiums. 2012 940 tax form Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. 2012 940 tax form Seller-financed mortgage, Form 1040A. 2012 940 tax form , Interest on seller-financed mortgage. 2012 940 tax form Tax refunds, Interest on tax refunds. 2012 940 tax form Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. 2012 940 tax form Taxable, Taxable Interest — General, Bonds traded flat. 2012 940 tax form , Taxation of interest. 2012 940 tax form , Taxable Interest U. 2012 940 tax form S. 2012 940 tax form savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2012 940 tax form Who Pays the Tax on U. 2012 940 tax form S. 2012 940 tax form Savings Bond Interest Underreported, Underreported interest and dividends. 2012 940 tax form Unstated, Unstated interest. 2012 940 tax form Usurious interest, Usurious interest. 2012 940 tax form VA insurance dividends, Interest on VA dividends. 2012 940 tax form Investment clubs, Investment Clubs, Filing requirement. 2012 940 tax form Investment counsel and advice, Investment counsel and advice. 2012 940 tax form Investment expenses, Investment Expenses Allocated, Allocated investment expenses. 2012 940 tax form At-risk rules, At-risk rules. 2012 940 tax form Deductible, Expenses of Producing Income Interest, Investment interest deducted. 2012 940 tax form Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. 2012 940 tax form Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. 2012 940 tax form , Investment income of child reported on parent's return. 2012 940 tax form General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. 2012 940 tax form Where To Report Common Types of Investment Income Investment property, Investment property. 2012 940 tax form Basis, Basis of Investment Property Definition, Investment property. 2012 940 tax form Gain or loss treatment, Investment property. 2012 940 tax form Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. 2012 940 tax form 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. 2012 940 tax form Joint and separate returns, Joint return. 2012 940 tax form , Joint and separate returns. 2012 940 tax form 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. 2012 940 tax form Reporting requirements, How to report. 2012 940 tax form Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 2012 940 tax form Listed options, Listed option. 2012 940 tax form Load charges, Commissions and load charges. 2012 940 tax form Loans Below-market, Below-Market Loans, Effective dates. 2012 940 tax form Gift and demand, Gift and demand loans. 2012 940 tax form Guarantees, Loan guarantees. 2012 940 tax form Term, Term loans. 2012 940 tax form 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. 2012 940 tax form 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). 2012 940 tax form Losses on sales or trades, Property received from a related party. 2012 940 tax form (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. 2012 940 tax form , Loss carryback election. 2012 940 tax form Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. 2012 940 tax form Passive activities, Passive activity losses. 2012 940 tax form , Passive activity losses. 2012 940 tax form , Passive activity losses and credits. 2012 940 tax form , Losses from passive activities. 2012 940 tax form 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. 2012 940 tax form Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. 2012 940 tax form Market discount bonds, Market discount. 2012 940 tax form , Market Discount Bonds, Partial principal payments. 2012 940 tax form , Limit on interest deduction for market discount bonds. 2012 940 tax form , Market discount on bonds. 2012 940 tax form , Market discount bonds. 2012 940 tax form , Market discount bonds. 2012 940 tax form Accrued market discount, Accrued market discount. 2012 940 tax form Maximum rate of capital gains (Table 4-4), Table 4-4. 2012 940 tax form What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. 2012 940 tax form Meetings, expenses of attending, Stockholders' meetings. 2012 940 tax form Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. 2012 940 tax form , Mixed straddles. 2012 940 tax form Money market funds, Money Market Funds Interest income, Money market funds. 2012 940 tax form Mortgages Revenue bonds, Mortgage revenue bonds. 2012 940 tax form Secondary liability on home, Secondary liability on home mortgage. 2012 940 tax form Seller-financed, Interest on seller-financed mortgage. 2012 940 tax form Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. 2012 940 tax form , Tax-exempt state and local government bonds. 2012 940 tax form (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). 2012 940 tax form , Choosing to include net capital gain. 2012 940 tax form , Including mutual fund or REMIC expenses in income. 2012 940 tax form , Shares in a mutual fund or REIT. 2012 940 tax form , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. 2012 940 tax form Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. 2012 940 tax form publicly offered, Publicly-offered mutual funds. 2012 940 tax form N Net Investment Income Tax, What's New, Net investment income tax (NIIT). 2012 940 tax form New York Liberty bonds, New York Liberty bonds. 2012 940 tax form NIIT, What's New, Net investment income tax (NIIT). 2012 940 tax form Nominee distributions Dividends, Nominees. 2012 940 tax form , Nominees. 2012 940 tax form Interest income, Nominees. 2012 940 tax form , Nominee distributions. 2012 940 tax form Original issue discount, Nominee. 2012 940 tax form Nonbusiness bad debts, Nonbusiness bad debt. 2012 940 tax form , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 2012 940 tax form Nonqualified preferred stock, Nonqualified preferred stock. 2012 940 tax form Nonresident aliens Backup withholding, Nonresident aliens. 2012 940 tax form Nontaxable return of capital, Basis adjustment. 2012 940 tax form Nontaxable stock rights, Nontaxable stock rights. 2012 940 tax form Nontaxable trades, Nontaxable Trades, Nontaxable trades. 2012 940 tax form Notes Individuals, bought at discount, Notes of individuals. 2012 940 tax form U. 2012 940 tax form S. 2012 940 tax form Treasury (see U. 2012 940 tax form S. 2012 940 tax form Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. 2012 940 tax form Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. 2012 940 tax form , Cash settlement option. 2012 940 tax form Dealer equity, Dealer equity option. 2012 940 tax form Deep-in-the-money, Qualified covered call options and optioned stock. 2012 940 tax form Employee stock, Reminders Equity, Equity option. 2012 940 tax form Gain or loss, Options, Qualified covered call options and optioned stock. 2012 940 tax form Holding period, Option exercised. 2012 940 tax form Listed, Listed option. 2012 940 tax form Nonequity, Nonequity option. 2012 940 tax form Qualified covered call, Qualified covered call options and optioned stock. 2012 940 tax form Reporting requirements, How to report. 2012 940 tax form Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. 2012 940 tax form Wash sales, Options and futures contracts. 2012 940 tax form Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. 2012 940 tax form Original issue discount (OID), Original issue discount. 2012 940 tax form , Original Issue Discount (OID), Stripped tax-exempt obligations. 2012 940 tax form , Original issue discount (OID) on debt instruments. 2012 940 tax form Adjustment to, Original issue discount (OID) adjustment. 2012 940 tax form Reporting requirements, Exceptions to reporting OID. 2012 940 tax form , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. 2012 940 tax form Passive activities Gains and losses, Passive activity losses. 2012 940 tax form , Passive activity losses. 2012 940 tax form , Passive activity losses and credits. 2012 940 tax form , Losses from passive activities. 2012 940 tax form , Passive activity gains and losses. 2012 940 tax form Patronage dividends, Patronage dividends. 2012 940 tax form Penalties Accuracy-related, Accuracy-related penalty. 2012 940 tax form , Accuracy-related penalties. 2012 940 tax form Backup withholding, Penalties. 2012 940 tax form Civil fraud, Civil fraud penalty. 2012 940 tax form Early withdrawal, Interest subject to penalty for early withdrawal. 2012 940 tax form , Penalty on early withdrawal of savings. 2012 940 tax form Failure to pay tax, Failure to pay tax. 2012 940 tax form Failure to supply SSN, Penalty for failure to supply SSN. 2012 940 tax form Substantial understatement, Substantial understatement of tax. 2012 940 tax form Valuation misstatement, Substantial valuation misstatement. 2012 940 tax form Political parties Debts owed by, Debts owed by political parties. 2012 940 tax form Preferred stock Nonqualified, Nonqualified preferred stock. 2012 940 tax form Redeemable at a premium, Preferred stock redeemable at a premium. 2012 940 tax form Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. 2012 940 tax form , Premiums on bonds. 2012 940 tax form Private activity bonds, Private activity bonds. 2012 940 tax form Public utility stock reinvestment, Public utilities. 2012 940 tax form Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. 2012 940 tax form Puts and Calls Q Qualified dividends, Qualified dividends. 2012 940 tax form Qualified small business stock, Qualified small business stock. 2012 940 tax form , Qualified small business stock. 2012 940 tax form , 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. 2012 940 tax form , Shares in a mutual fund or REIT. 2012 940 tax form , Loss on mutual fund or REIT stock held 6 months or less. 2012 940 tax form Real estate mortgage investment conduits (REMICs), REMICs, Expenses. 2012 940 tax form , Including mutual fund or REMIC expenses in income. 2012 940 tax form Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 2012 940 tax form 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. 2012 940 tax form Redemption or retirement of bonds, Redemption or retirement of bonds. 2012 940 tax form Regulated futures contract, Regulated futures contract. 2012 940 tax form Reinvestment rights, Commissions and load charges. 2012 940 tax form REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. 2012 940 tax form , Related Party Transactions, Property received from a related party. 2012 940 tax form Related persons, Related persons. 2012 940 tax form REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. 2012 940 tax form Reporting requirements Bad debts, How to report bad debts. 2012 940 tax form Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. 2012 940 tax form , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. 2012 940 tax form Interest on U. 2012 940 tax form S. 2012 940 tax form savings bonds, Reporting options for cash method taxpayers. 2012 940 tax form , Choice to report interest each year. 2012 940 tax form Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. 2012 940 tax form Options, How to report. 2012 940 tax form Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. 2012 940 tax form Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. 2012 940 tax form Straddles, Section 1256 contracts and straddles. 2012 940 tax form Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. 2012 940 tax form Trades, How To Report Repossession of real property, Real property repossessed. 2012 940 tax form Restricted property, Restricted property. 2012 940 tax form Restricted stock, Dividends received on restricted stock. 2012 940 tax form Retirement of debt instrument, Retirement of debt instrument. 2012 940 tax form Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. 2012 940 tax form Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. 2012 940 tax form Safe deposit box, Safe deposit box rent. 2012 940 tax form Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. 2012 940 tax form S. 2012 940 tax form savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. 2012 940 tax form Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. 2012 940 tax form Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. 2012 940 tax form Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. 2012 940 tax form , Section 1256 contract options. 2012 940 tax form , Section 1256 contracts and straddles. 2012 940 tax form Net gain on, Net section 1256 contracts gain. 2012 940 tax form Net loss on, Net section 1256 contracts loss. 2012 940 tax form Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. 2012 940 tax form Lost, stolen, etc. 2012 940 tax form , cost of replacing, Cost of replacing missing securities. 2012 940 tax form 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. 2012 940 tax form Securities futures contracts, Dealer securities futures contract. 2012 940 tax form , Securities futures contract. 2012 940 tax form , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. 2012 940 tax form Seller-financed mortgages, Interest on seller-financed mortgage. 2012 940 tax form Short sales, Short Sales, Extraordinary dividends. 2012 940 tax form Adjusted basis, Short sales. 2012 940 tax form Expenses of, Short-sale expenses. 2012 940 tax form Extraordinary dividends, Extraordinary dividends. 2012 940 tax form Puts, Put option as short sale. 2012 940 tax form Small business investment company stock, Short sale. 2012 940 tax form Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 2012 940 tax form Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. 2012 940 tax form , Acquisition discount on short-term obligations. 2012 940 tax form , Short-term government obligations. 2012 940 tax form Interest deduction, limit on, Limit on interest deduction for short-term obligations. 2012 940 tax form Sixty/forty (60/40) rule, 60/40 rule. 2012 940 tax form Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. 2012 940 tax form Reporting requirements, How to report. 2012 940 tax form Small business stock, Qualified small business stock. 2012 940 tax form , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. 2012 940 tax form , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. 2012 940 tax form Joint accounts, SSN for joint account. 2012 940 tax form Requirement to give, Social security number (SSN). 2012 940 tax form Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. 2012 940 tax form , SSBIC stock. 2012 940 tax form 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. 2012 940 tax form Registration requirement, Registration requirement. 2012 940 tax form Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. 2012 940 tax form , Basis adjustment. 2012 940 tax form , Basis. 2012 940 tax form , Stocks and Bonds, Basis of replacement stock. 2012 940 tax form Capital asset, Stocks, stock rights, and bonds. 2012 940 tax form Constructive ownership, Constructive ownership of stock. 2012 940 tax form Convertible, Convertible stocks and bonds. 2012 940 tax form Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. 2012 940 tax form , Automatic investment service. 2012 940 tax form Identification, Identifying stock or bonds sold. 2012 940 tax form Installment sales, Installment sales. 2012 940 tax form Nonqualified preferred stock, Nonqualified preferred stock. 2012 940 tax form Options for employees, Reminders Public utility, reinvestment, Public utilities. 2012 940 tax form Redemption of, Redemption of stock. 2012 940 tax form Replacement stock, Basis of replacement stock. 2012 940 tax form Restricted stock, Dividends received on restricted stock. 2012 940 tax form Rights, Distributions of Stock and Stock Rights, Stock rights. 2012 940 tax form , Nontaxable stock rights. 2012 940 tax form S corporations, S corporation stock. 2012 940 tax form Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. 2012 940 tax form , Qualified small business stock. 2012 940 tax form Specialized small business investment company, Specialized small business investment company stock or partnership interest. 2012 940 tax form Splits, Stock splits. 2012 940 tax form Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. 2012 940 tax form Trades, Stock for stock of the same corporation. 2012 940 tax form Trust instruments treated as, Certain trust instruments treated as stock. 2012 940 tax form Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. 2012 940 tax form Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. 2012 940 tax form Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. 2012 940 tax form , Mixed straddles. 2012 940 tax form , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. 2012 940 tax form Stripped bonds and coupons, Stripped bonds or coupons. 2012 940 tax form , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2012 940 tax form Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. 2012 940 tax form 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. 2012 940 tax form Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. 2012 940 tax form Puts and Calls U. 2012 940 tax form S. 2012 940 tax form savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2012 940 tax form Who Pays the Tax on U. 2012 940 tax form S. 2012 940 tax form Savings Bond Interest Tax credit bonds, Tax credit bonds. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form Tax-exempt income Expenses of, Tax-exempt income. 2012 940 tax form Interest, Tax-Exempt Interest, Reporting tax-exempt interest. 2012 940 tax form Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. 2012 940 tax form , Discounted tax-exempt obligations. 2012 940 tax form Taxable income, expenses of, Expenses for both tax-exempt and taxable income. 2012 940 tax form Taxes State and local transfer, State and local transfer taxes. 2012 940 tax form State income, State income taxes. 2012 940 tax form Term loans, Term loans. 2012 940 tax form Trade or business, Passive activity. 2012 940 tax form 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. 2012 940 tax form Reporting requirements, How To Report Stock, Stock for stock of the same corporation. 2012 940 tax form Taxable, Property Received in Taxable Trades U. 2012 940 tax form S. 2012 940 tax form Treasury notes or bonds, U. 2012 940 tax form S. 2012 940 tax form Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. 2012 940 tax form S. 2012 940 tax form Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). 2012 940 tax form , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. 2012 940 tax form Trustee's commission for revocable trust, Trustee's commissions for revocable trust. 2012 940 tax form U U. 2012 940 tax form S. 2012 940 tax form savings bonds, U. 2012 940 tax form S. 2012 940 tax form obligations. 2012 940 tax form , U. 2012 940 tax form S. 2012 940 tax form Savings Bonds Reporting interest on, U. 2012 940 tax form S. 2012 940 tax form obligations. 2012 940 tax form , U. 2012 940 tax form S. 2012 940 tax form Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. 2012 940 tax form Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 2012 940 tax form Tax, responsible person (Table 1-2), Table 1-2. 2012 940 tax form Who Pays the Tax on U. 2012 940 tax form S. 2012 940 tax form Savings Bond Interest U. 2012 940 tax form S. 2012 940 tax form Treasury bills, notes, and bonds, U. 2012 940 tax form S. 2012 940 tax form obligations. 2012 940 tax form , U. 2012 940 tax form S. 2012 940 tax form Treasury Bills, Notes, and Bonds, U. 2012 940 tax form S. 2012 940 tax form Treasury Notes or Bonds, U. 2012 940 tax form S. 2012 940 tax form Treasury notes and bonds. 2012 940 tax form Undistributed capital gains, Undistributed capital gains. 2012 940 tax form Usurious interest, Usurious interest. 2012 940 tax form V Veterans' insurance Dividends on, Dividends on veterans' insurance. 2012 940 tax form W Warrants, Warrants. 2012 940 tax form Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. 2012 940 tax form Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 2012 940 tax form Worksheets Capital loss carryover, Worksheet 4-1. 2012 940 tax form Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 2012 940 tax form Prev  Up     Home   More Online Publications