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2012 Federal Tax Form 1040

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2012 Federal Tax Form 1040

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

The Grain Inspection, Packers and Stockyards Administration was created to promote fair and competitive markets for the agricultural sector. It accomplishes this goal through standardization and inspection services.

Contact the Agency or Department

Website: Grain Inspection, Packers and Stockyards Administration

Address: Stop 3601, Room 2055-South Building
1400 Independence Ave SW

Washington, DC 20250-3601

Phone Number: (202) 720-0219

Toll-free: (800) 998-3447 (Violation Hotline)

The 2012 Federal Tax Form 1040

2012 federal tax form 1040 Publication 575 - Additional Material Table of Contents Worksheet A. 2012 federal tax form 1040 Simplified Method 1. 2012 federal tax form 1040 Enter the total pension or annuity payments received this year. 2012 federal tax form 1040 Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. 2012 federal tax form 1040   2. 2012 federal tax form 1040 Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. 2012 federal tax form 1040 * See Cost (Investment in the Contract) , earlier 2. 2012 federal tax form 1040   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). 2012 federal tax form 1040 Otherwise, go to line 3. 2012 federal tax form 1040   3. 2012 federal tax form 1040 Enter the appropriate number from Table 1 below. 2012 federal tax form 1040 But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. 2012 federal tax form 1040 3. 2012 federal tax form 1040   4. 2012 federal tax form 1040 Divide line 2 by the number on line 3 4. 2012 federal tax form 1040   5. 2012 federal tax form 1040 Multiply line 4 by the number of months for which this year's payments were made. 2012 federal tax form 1040 If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. 2012 federal tax form 1040 Otherwise, go to line 6 5. 2012 federal tax form 1040   6. 2012 federal tax form 1040 Enter any amounts previously recovered tax free in years after 1986. 2012 federal tax form 1040 This is the amount shown on line 10 of your worksheet for last year 6. 2012 federal tax form 1040   7. 2012 federal tax form 1040 Subtract line 6 from line 2 7. 2012 federal tax form 1040   8. 2012 federal tax form 1040 Enter the smaller of line 5 or line 7 8. 2012 federal tax form 1040   9. 2012 federal tax form 1040 Taxable amount for year. 2012 federal tax form 1040 Subtract line 8 from line 1. 2012 federal tax form 1040 Enter the result, but not less than zero. 2012 federal tax form 1040 Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. 2012 federal tax form 1040  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. 2012 federal tax form 1040 If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. 2012 federal tax form 1040   10. 2012 federal tax form 1040 Was your annuity starting date before 1987? □ Yes. 2012 federal tax form 1040 STOP. 2012 federal tax form 1040 Do not complete the rest of this worksheet. 2012 federal tax form 1040  □ No. 2012 federal tax form 1040 Add lines 6 and 8. 2012 federal tax form 1040 This is the amount you have recovered tax free through 2013. 2012 federal tax form 1040 You will need this number if you need to fill out this worksheet next year 10. 2012 federal tax form 1040   11. 2012 federal tax form 1040 Balance of cost to be recovered. 2012 federal tax form 1040 Subtract line 10 from line 2. 2012 federal tax form 1040 If zero, you will not have to complete this worksheet next year. 2012 federal tax form 1040 The payments you receive next year will generally be fully taxable 11. 2012 federal tax form 1040   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. 2012 federal tax form 1040 Table 1 for Line 3 Above   IF the age at  annuity starting date was . 2012 federal tax form 1040 . 2012 federal tax form 1040 . 2012 federal tax form 1040         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . 2012 federal tax form 1040 . 2012 federal tax form 1040 . 2012 federal tax form 1040 AFTER November 18, 1996,  enter on line 3 . 2012 federal tax form 1040 . 2012 federal tax form 1040 . 2012 federal tax form 1040   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . 2012 federal tax form 1040 . 2012 federal tax form 1040 . 2012 federal tax form 1040   THEN enter on line 3 . 2012 federal tax form 1040 . 2012 federal tax form 1040 . 2012 federal tax form 1040         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications