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Federal Income Tax Forms

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Federal Income Tax Forms

Federal income tax forms Publication 938 - Additional Material Table of Contents Directory of REMICs and Other CDOs for First Quarter 2013 Directory of REMICs and Other CDOs for Second Quarter 2013Amended Listings for the Second Quarter of 2013 Directory of REMICs and Other CDOs for Third Quarter 2013 Directory of REMICs and Other CDOs for Fourth Quarter 2013Amended Listings for the Fourth Quarter of 2013 How To Get Tax Help Directory of REMICs and Other CDOs for First Quarter 2013 Apollo Residential Mortgage Securitization Tr 2013-1 Remic 1 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 03764K*AA3; Class M-1: 03764K*AB1; Class M-2: 03764K*AC9; Class C: 03764K*AD7; Class R: 03764K*AE5 02/08/2013 Apollo Residential Mortgage Securitization Tr 2013-1 Remic 2 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 03764K*AA3; Class M-1: 03764K*AB1; Class M-2: 03764K*AC9; Class C: 03764K*AD7; Class R: 03764K*AE5 02/08/2013 BAMLL Commercial Mortgage Securities 2012-PARK June Pak, V. Federal income tax forms P. Federal income tax forms c/o 1761 E. Federal income tax forms St. Federal income tax forms Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A: 05524U*AA7; Class X: 05524U*AC3 12/13/2012 BAMLL Re-Remic Trust 2013-FRR1 Grp 1 Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 05524R*AA4; Class A-1: U06007*AA3; Class A-1: 05524R*AB2; Class B-1: 05524R*AC0; Class B-1: U06007*AB1; Class B-1: 05524R*AD8; Class R: 05524R*AJ5; Class R: 05524R*AK2; Class A-2: 05524R*AF3; Class A-2: U06007*AC9; Class A-2: 05524R*AF3; Class B-2: 05524R*AG1; Class B-2: U06007*AD7; Class B-2: 05524R*AH9; Class R: 05524R*AJ5; Class R: 05524R*AK2 01/22/2013 BAMLL Re-Remic Trust 2013-FRR1 Grp 2 Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 05524R*AA4; Class A-1: U06007*AA3; Class A-1: 05524R*AB2; Class B-1: 05524R*AC0; Class B-1: U06007*AB1; Class B-1: 05524R*AD8; Class R: 05524R*AJ5; Class R: 05524R*AK2; Class A-2: 05524R*AF3; Class A-2: U06007*AC9; Class A-2: 05524R*AF3; Class B-2: 05524R*AG1; Class B-2: U06007*AD7; Class B-2: 05524R*AH9; Class R: 05524R*AJ5; Class R: 05524R*AK2 01/22/2013 Banc of America Funding 2012-R6 Group 2 Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A-1: 05990E*AA8; Class 1-A-2: 05990E*AB6; Class 2-A-1: 05990E*AC4; Class 2-A-2: 05990E*AD2; Class 3-A-1: 05990E*AE0; Class 3-A-2: 05990E*AF7; Class R: N/A 11/30/2012 Banc of America Funding 2012-R6 Group 3 Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A-1: 05990E*AA8; Class 1-A-2: 05990E*AB6; Class 2-A-1: 05990E*AC4; Class 2-A-2: 05990E*AD2; Class 3-A-1: 05990E*AE0; Class 3-A-2: 05990E*AF7; Class R: N/A 11/30/2012 Bayview Opportunity Fund IIIb Remic Tr 2012-1 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/26/2012 Bayview Opportunity Fund IIIa Remic Tr 2012-5 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 11/16/2012 Bayview Opportunity Fund IIIa Remic Tr 2012-6 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/27/2012 Bayview Opportunity Master Fund II Remic Tr 2012-2NPL3 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 10/25/2012 Bayview Opportunity Master Fund IIIa Remic Tr 2012-3NPL3 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/19/2012 Bayview Opportunity Master Fund IIIa Remic Tr 2012-5NPL1 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/21/2012 Bayview Opportunity Master Fund IIIb Remic Tr 2012-7NPL1 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/21/2012 BCAP LLC 2012-RR12 Grp 1-A Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 1-B Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 2-A Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 2-B Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 3-A Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 3-B Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 5 Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 Citigroup MLT 2013-2 June Pak, V. Federal income tax forms P. Federal income tax forms c/o 1761 E. Federal income tax forms St. Federal income tax forms Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class 1A1: 17319U*AA1; Class 1A2: 17319U*AB9; Class 1A3: 17319U*AC7; Class 1A4: 17319U*AD5; Class 2A1: 17319U*AF0; Class 2A2: 17319U*AG8; Class 2A3: 17319U*AH6; Class 2A4: 17319U*AJ2; Class 3A1: 17319U*AL7; Class 3A2: 17319U*AM5; Class 3A3: 17319U*AN3; Class 3A4: 17319U*AP8; Class 4A1: 17319U*AR4; Class 4A2: 17319U*AS2; Class 4A3: 17319U*AT0; Class 4A4: 17319U*AU7; Class 5A1: 17319U*AW3; Class 5A2: 17319U*AX1; Class 5A3: 17319U*AY9; Class 5A4: 17319U*AZ6 02/28/2013 COMM 2012-MVP June Pak, V. Federal income tax forms P. Federal income tax forms c/o 1761 E. Federal income tax forms St. Federal income tax forms Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A: 12624W*AA8; Class X-A-CP: 12624W*AC4; Class X-A-EXT: 12624W*AE0; Class X-B-CP: 12624W*AG5; Class X-B-EXT: 12624W*AJ9; Class B: 12624W*AL4; Class C: 12624W*AN0; Class D: 12624W*AQ3; Class E: 12624W*AS9 12/20/2012 COMM 2013-CCRE6 June Pak, V. Federal income tax forms P. Federal income tax forms c/o 1761 E. Federal income tax forms St. Federal income tax forms Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-1: 12624X*AA6; Class A-2: 12624X*AB4; Class A-SB: 12624X*AC2; Class A-4: 12624X*AD0; Class X-A: 12624X*AE8; Class A-3FL: 12624X*AF5; Class A-3FX: 12624X*AH1; Class X-B: 12624X*AK4; Class A-M: 12624X*AM0; Class B: 12624X*AP3; Class PEZ: 12624X*AR9; Class C: 12624X*AT5; Class D: 12624X*AV0; Class E: 12624X*AX6; Class F: 12624X*AZ1; Class G: 12624X*BB3; Class RP: 12624X*BD9 03/07/2013 DBRR 2013-EZ2 Remic 1 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 23306A*AA8; Class B: 23306A*AL4; Class C: 23306A*AN0; Class X-1: 23306A*AC4; Class X-2: 23306A*AE0; Class A: US2401*A05; Class B: US2401*F91; Class C: US2401*G74; Class X-1: US2401*B87; Class X-2: US2401*C60; Class A: U2401G*AA0; Class B: U2402G*AF9; Class C: U2402G*AG7; Class X-1: U2402G*AB8; Class X-2: U2402G*AC6 02/20/2013 FLORIDA MORTGAGE RESOLUTION TRUST SERIES 2012-4 REMIC TAMARA SCHULTZ - FUGH, TRUSTEE C/O U. Federal income tax forms S. Federal income tax forms BANK CORPORATE TRUST SERVICES  60 LIVINGSTON AVE. Federal income tax forms EP-MN-WS3D ST. Federal income tax forms PAUL, MN 55107-2292 651-466-5048 Class: 340780*AA3 05/15/2012 Freddie Mac REMIC, Series 4138 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AW*W92; Class AC: 3137AW*WA9; Class AD: 3137AW*WB7; Class AE: 3137AW*WC5; Class AI: 3137AW*WD3; Class CZ: 3137AW*WE1; Class DA: 3137AW*WF8; Class DB: 3137AW*WG6; Class DI: 3137AW*WH4; Class DL: 3137AW*WJ0; Class F: 3137AW*WK7; Class FD: 3137AW*WL5; Class HA: 3137AW*WM3; Class HI: 3137AW*WN1; Class ID: 3137AW*WP6; Class J: 3137AW*WQ4; Class PA: 3137AW*X26; Class S: 3137AW*X42; Class SD: 3137AW*X59 12/28/2012 Freddie Mac REMIC, Series 4139 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AW*X67; Class AP: 3137AW*X75; Class BP: 3137AW*X83; Class CB: 3137AW*XA8; Class CF: 3137AW*XB6; Class CI: 3137AW*XC4; Class CP: 3137AW*XD2; Class CS: 3137AW*XE0; Class DA: 3137AW*XG5; Class DI: 3137AW*XH3; Class EA: 3137AW*XJ9; Class EB: 3137AW*XK6; Class EI: 3137AW*XL4; Class FA: 3137AW*XM2; Class FB: 3137AW*XN0; Class IP: 3137AW*XP5; Class JA: 3137AW*XQ3; Class JB: 3137AW*XR1; Class JC: 3137AW*XS9; Class JD: 3137AW*XT7; Class JE: 3137AW*XU4; Class NA: 3137AW*XV2; Class ND: 3137AW*XW0; Class NE: 3137AW*XX8; Class NG: 3137AW*XY6; Class NN: 3137AW*XZ3; Class NO: 3137AW*Y25; Class NT: 3137AW*Y33; Class PA: 3137AW*Y41; Class PB: 3137AW*Y58; Class PO: 3137AW*YB5; Class SA: 3137AW*YE9; Class SB: 3137AW*YF6; Class YB: 3137AW*YG4; Class YC: 3137AW*YH2; Class YD: 3137AW*YJ8; Class YE: 3137AW*YK5; Class YP: 3137AW*YL3 12/28/2012 Freddie Mac REMIC, Series 4140 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BA: 3137AW*RM9; Class BK: 3137AW*RN7; Class BL: 3137AW*RP2; Class BM: 3137AW*RQ0; Class BP: 3137AW*RR8; Class BW: 3137AW*RS6; Class GA: 3137AW*RT4; Class JA: 3137AW*S30; Class JW: 3137AW*S48 12/28/2012 Freddie Mac REMIC, Series 4141 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AE: 3137AW*YY5; Class BA: 3137AW*Z24; Class BI: 3137AW*Z32; Class CK: 3137AW*Z57; Class CT: 3137AW*Z73; Class CZ: 3137AW*Z81; Class EA: 3137AW*ZC2; Class EI: 3137AW*ZD0; Class EL: 3137AW*ZE8; Class FB: 3137AW*ZG3; Class G: 3137AW*ZH1; Class GB: 3137AW*ZJ7; Class GI: 3137AW*ZK4; Class GT: 3137AW*ZM0; Class GW: 3137AW*ZN8; Class GZ: 3137AW*ZP3; Class HD: 3137AW*ZQ1; Class HI: 3137AW*ZR9; Class HZ: 3137AW*ZS7; Class IE: 3137AW*ZT5; Class IK: 3137AW*ZU2; Class IQ: 3137AW*ZX6; Class IS: 3137AW*ZY4; Class KA: 3137AX*2A0; Class KC: 3137AX*2B8; Class KD: 3137AX*2C6; Class KM: 3137AX*2D4; Class KN: 3137AX*2E2; Class LE: 3137AX*2G7; Class PA: 3137AX*2H5; Class PG: 3137AX*2J1; Class PI: 3137AX*2K8; Class PL: 3137AX*2L6; Class QA: 3137AX*2M4; Class QB: 3137AX*2N2; Class SJ: 3137AX*2S1; Class WA: 3137AX*2T9; Class WI: 3137AX*2U6; Class XZ: 3137AX*2V4; Class YZ: 3137AX*2W2; Class Z: 3137AX*2X0; Class ZY: 3137AX*3A9 12/28/2012 Freddie Mac REMIC, Series 4142 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*3B7; Class AI: 3137AX*3F8; Class C: 3137AX*4F7; Class CI: 3137AX*4G5; Class DY: 3137AX*4H3; Class HC: 3137AX*4W0; Class HD: 3137AX*4X8; Class HF: 3137AX*4Y6; Class IA: 3137AX*4Z3; Class IO: 3137AX*5B5; Class JA: 3137AX*5C3; Class JI: 3137AX*5D1; Class K: 3137AX*5E9; Class PN: 3137AX*5X7; Class PT: 3137AX*5Z2; Class Q: 3137AX*6C2; Class QI: 3137AX*6D0; Class SH: 3137AX*6H1; Class TH: 3137AX*6N8 12/28/2012 Freddie Mac REMIC, Series 4143 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AE: 3137AX*6R9; Class AH: 3137AX*6T5; Class AI: 3137AX*HC0; Class AJ: 3137AX*6U2; Class AO: 3137AX*6V0; Class AQ: 3137AX*6W8; Class AV: 3137AX*HJ5; Class AZ: 3137AX*HD8; Class CA: 3137AX*7B3; Class CI: 3137AX*7C1; Class DF: 3137AX*7D9; Class DS: 3137AX*7E7; Class FA: 3137AX*7F4; Class FK: 3137AX*7G2; Class FM: 3137AX*7H0; Class HI: 3137AX*7M9; Class HK: 3137AX*A37; Class IA: 3137AX*A60; Class JB: 3137AX*A94; Class JK: 3137AX*AG8; Class KF: 3137AX*AX1; Class KS: 3137AX*BA0; Class MB: 3137AX*BG7; Class MJ: 3137AX*BQ5; Class NA: 3137AX*C35; Class NF: 3137AX*C43; Class NQ: 3137AX*C50; Class NS: 3137AX*C68; Class NY: 3137AX*C84; Class PB: 3137AX*CA9; Class PL: 3137AX*CH4; Class SA: 3137AX*CU5; Class SK: 3137AX*CV3; Class SM: 3137AX*CW1; Class UA: 3137AX*CX9; Class UB: 3137AX*CY7; Class UH: 3137AX*CZ4; Class UJ: 3137AX*D26; Class UL: 3137AX*D34; Class UM: 3137AX*D42; Class UO: 3137AX*D59; Class YJ: 3137AX*D67; Class YK: 3137AX*D75; Class YO: 3137AX*D83 12/28/2012 Freddie Mac REMIC, Series 4144 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AW*S63; Class BC: 3137AW*S89; Class BL: 3137AW*SE6; Class BY: 3137AW*SK2; Class EF: 3137AW*SL0; Class ES: 3137AW*SM8; Class F: 3137AW*SN6; Class FI: 3137AW*SP1; Class HB: 3137AW*SW6; Class HE: 3137AW*SX4; Class HI: 3137AW*SY2; Class IG: 3137AW*SZ9; Class IH: 3137AW*T21; Class JA: 3137AW*T47; Class JB: 3137AW*T54; Class K: 3137AW*TF2; Class KB: 3137AW*TH8; Class P: 3137AW*TR6; Class S: 3137AW*U29; Class YA: 3137AW*U37; Class YB: 3137AW*U45 12/28/2012 Freddie Mac REMIC, Series 4145 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AW*U52; Class LY: 3137AW*V69; Class UY: 3137AW*VP7; Class YW: 3137AW*W84 12/28/2012 Freddie Mac REMIC, Series 4146 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*EG4; Class AB: 3137AX*EH2; Class AI: 3137AX*EJ8; Class BB: 3137AX*EK5; Class DA: 3137AX*EL3; Class DB: 3137AX*EM1; Class EE: 3137AX*F24; Class EH: 3137AX*F40; Class FB: 3137AX*FA6; Class IA: 3137AX*FK4; Class IB: 3137AX*FL2; Class JA: 3137AX*FM0; Class JB: 3137AX*FN8; Class JC: 3137AX*FP3; Class JD: 3137AX*FQ1; Class KJ: 3137AX*FY4; Class KT: 3137AX*FZ1; Class MA: 3137AX*G23; Class ME: 3137AX*G64; Class PA: 3137AX*GD9; Class GA: 3137AX*GV9; Class UF: 3137AX*GX5; Class US: 3137AX*GY3; Class WA: 3137AX*GZ0; Class WB: 3137AX*H22; Class WT: 3137AX*H30; Class WW: 3137AX*H48 12/28/2012 Freddie Mac REMIC, Series 4147 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CF: 3137AX*DC4; Class CL: 3137AX*DH3; Class CS: 3137AX*DJ9; Class DA: 3137AX*DK6; Class DI: 3137AX*DL4; Class HD: 3137AX*DM2; Class ID: 3137AX*DN0; Class IL: 3137AX*DP5; Class LA: 3137AX*DT7; Class LW: 3137AX*DZ3; Class LY: 3137AX*E25; Class MG: 3137AX*E33; Class MI: 3137AX*E41; Class MY: 3137AX*E58; Class NG: 3137AX*E66; Class NH: 3137AX*E74; Class NI: 3137AX*E82; Class NZ: 3137AX*E90; Class VM: 3137AX*ED1; Class VN: 3137AX*EE9; Class ZN: 3137AX*EF6 12/28/2012 Freddie Mac REMIC, Series 4148 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AW*QW8; Class BA: 3137AW*QY4; Class BI: 3137AW*QZ1; Class FA: 3137AW*R23; Class IO: 3137AW*R31; Class JA: 3137AW*R49; Class L: 3137AW*YM1; Class SA: 3137AW*RJ6; Class VB: 3137AW*RK3; Class ZB: 3137AW*RL1 12/28/2012 Freddie Mac REMIC, Series 4149 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class C: 3137AX*Q89; Class DA: 3137AX*Q97; Class DI: 3137AX*QA4; Class F: 3137AX*QB2; Class FI: 3137AX*QK2; Class GO: 3137AX*QW6; Class ID: 3137AX*RE5; Class S: 3137AX*RJ4; Class SG: 3137AX*RK1; Class ZG: 3137AX*RL9 01/31/2013 Freddie Mac REMIC, Series 4150 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AX*YK3; Class AB: 3137AX*YL1; Class AF: 3137AX*YQ0; Class AK: 3137AX*YS6; Class AS: 3137AX*YZ0; Class AV: 3137AX*Z30; Class BA: 3137AX*Z71; Class BF: 3137AX*ZB2; Class BH: 3137AX*ZD8; Class BS: 3137AX*ZK2; Class BV: 3137AX*ZN6; Class CH: 3137AX*ZX4; Class CO: 3137AY*2D2; Class CS: 3137AY*2E0; Class CY: 3137AY*2G5; Class DH: 3137AY*2P5; Class DO: 3137AY*2U4; Class EH: 3137AY*3D1; Class EK: 3137AY*3F6; Class F: 3137AY*3L3; Class FA: 3137AY*3M1; Class FB: 3137AY*3N9; Class FP: 3137AY*3Q2; Class FY: 3137AY*3R0; Class GK: 3137AY*3Z2; Class GY: 3137AY*4G3; Class HA: 3137AY*4H1; Class HB: 3137AY*4J7; Class HC: 3137AY*4K4; Class HE: 3137AY*4L2; Class HF: 3137AY*4M0; Class HJ: 3137AY*4P3; Class HP: 3137AY*4S7; Class HS: 3137AY*4T5; Class IC: 3137AY*4V0; Class ID: 3137AY*4W8; Class IO: 3137AY*4Y4; Class IT: 3137AY*4Z1; Class IV: 3137AY*5A5; Class IY: 3137AY*5C1; Class J: 3137AY*5D9; Class JF: 3137AY*5K3; Class JH: 3137AY*5M9; Class JN: 3137AY*5R8; Class JS: 3137AY*5T4; Class JV: 3137AY*5U1; Class JZ: 3137AY*5X5; Class KA: 3137AY*5Y3; Class KI: 3137AY*5Z0; Class KL: 3137AY*6A4; Class KP: 3137AY*6B2; Class KQ: 3137AY*6C0; Class LT: 3137AY*6P1; Class MD: 3137AY*6R7; Class MI: 3137AY*6T3; Class MY: 3137AY*6U0; Class N: 3137AY*6V8; Class NF: 3137AY*7B1; Class NS: 3137AY*7J4; Class PA: 3137AY*7K1; Class PF: 3137AY*A43; Class PH: 3137AY*A68; Class PM: 3137AY*A92; Class PS: 3137AY*AB7; Class PY: 3137AY*AE1; Class S: 3137AY*AK7; Class SA: 3137AY*AL5; Class SB: 3137AY*AM3; Class SD: 3137AY*AN1; Class SP: 3137AY*AQ4; Class SY: 3137AY*AR2; Class TA: 3137AY*AS0; Class TB: 3137AY*AT8; Class TI: 3137AY*AU5; Class TY: 3137AY*AW1; Class UB: 3137AY*AX9; Class UC: 3137AY*AY7; Class UE: 3137AY*B26; Class UL: 3137AY*B83; Class UM: 3137AY*B91; Class UN: 3137AY*BA8; Class UP: 3137AY*BB6; Class UQ: 3137AY*BC4; Class UT: 3137AY*BD2; Class UV: 3137AY*BE0; Class UY: 3137AY*BF7; Class VA: 3137AY*BG5; Class VB: 3137AY*BH3; Class VJ: 31374Y*BJ9; Class VU: 3137AY*BK6; Class YA: 3137AY*BQ3; Class YB: 3137AY*BR1; Class YC: 3137AY*BS9; Class YD: 3137AY*BT7; Class YE: 3137AY*BU4; Class YL: 3137AY*BW0; Class ZA: 3137AY*C25; Class ZB: 3137AY*C33; Class ZE: 3137AY*C41; Class ZJ: 3137AY*C58; Class ZT: 3137AY*C74; Class ZU: 3137AY*C82; Class ZW: 3137AY*C90; Class ZY: 3137AY*CA7 01/30/2013 Freddie Mac REMIC, Series 4151 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AI: 3137AX*JD6; Class BA: 3137AX*JE4; Class BC: 3137AX*JF1; Class BI: 3137AX*JK0; Class D: 3137AX*JQ7; Class DB: 3137AX*JS3; Class IH: 3137AX*JZ7; Class P: 3137AX*K36; Class YB: 3137AX*KC6; Class YC: 3137AX*KD4; Class YG: 3137AX*KE2; Class YH: 3137AX*KF9; Class YU: 3137AX*KG7 01/30/2013 Freddie Mac REMIC, Series 4152 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*MU4; Class BA: 3137AX*NA7; Class BW: 3137AX*NN9; Class FB: 3137AX*P31; Class GA: 3137AX*P49; Class GN: 3137AX*P56; Class GU: 3137AX*P64; Class GW: 3137AX*P72; Class IT: 3137AX*P98; Class LC: 3137AX*PA5; Class LE: 3137AX*PB3; Class LF: 3137AX*PC1; Class LI: 3137AX*PD9; Class LS: 3137AX*PE7; Class SB: 3137AX*PH0; Class SG: 3137AX*PJ6; Class TB: 3137AX*PK3; Class TC: 3137AX*PL1; Class TI: 3137AX*PM9; Class TW: 3137AX*PN7; Class TY: 3137AX*PP2; Class UB: 3137AX*PQ0; Class UC: 3137AX*PR8; Class UD: 3137AX*PS6; Class UO: 3137AX*PT4; Class UU: 3137AX*PU1 01/30/2013 Freddie Mac REMIC, Series 4153 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BI: 3137AX*R21; Class BM: 3137AX*R39; Class BN: 3137AX*R47; Class DA: 3137AX*R70; Class DC: 3137AX*R88; Class DI: 3137AX*R96; Class DP: 3137AX*RA3; Class IB: 3137AX*RD7; Class KF: 3137AX*SE4; Class KH: 3137AX*SG9; Class KP: 3137AX*SM6; Class KQ: 3137AX*SN4; Class KS: 3137AX*SP9; Class KZ: 3137AX*SQ7; Class PT: 3137AX*SR5; Class WF: 3137AX*ST1; Class WL: 3137AX*SU8; Class WP: 3137AX*SV6; Class WS: 3137AX*SW4; Class WZ: 3137AX*SX2; Class YD: 3137AX*SY0; Class YI: 3137AX*SZ7; Class YJ: 3137AX*T29; Class YK: 3137AX*T37; Class YZ: 3137AX*T45 01/30/2013 Freddie Mac REMIC, Series 4154 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BC: 3137AX*RM7; Class BD: 3137AX*RN5; Class FB: 3137AX*RQ8; Class IB: 3137AX*RR6; Class IC: 3137AX*RS4; Class PA: 3137AX*RU9; Class PD: 3137AX*RX3; Class SA: 3137AX*S95; Class ZU: 3137AX*SB0 01/30/2013 Freddie Mac REMIC, Series 4155 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*J53; Class AI: 3137AX*J61; Class GF: 3137AX*J79; Class GP: 3137AX*J87; Class GS: 3137AX*J95; Class IG: 3137AX*JA2 01/30/2013 Freddie Mac REMIC, Series 4156 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*T52; Class AC: 3137AX*T60; Class AI: 3137AX*T78; Class BP: 3137AX*T86; Class CF: 3137AX*T94; Class CP: 3137AX*TA1; Class CS: 3137AX*TB9; Class FA: 3137AX*TD5; Class FB: 3137AX*TE3; Class PA: 3137AX*TN3; Class PC: 3137AX*TP8; Class SA: 3137AX*TT0; Class SB: 3137AX*TU7 01/30/2013 Freddie Mac REMIC, Series 4157 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*KH5; Class EA: 3137AX*L92; Class EB: 3137AX*LA9; Class EC: 3137AX*LB7; Class ED: 3137AX*LC5; Class EE: 3137AX*LD3; Class EO: 3137AX*LE1; Class ET: 3137AX*LF8; Class F: 3137AX*LG6; Class FC: 3137AX*LH4; Class IH: 3137AX*LJ0; Class IO: 3137AX*LK7; Class MA: 3137AX*LP6; Class MD: 3137AX*LQ4; Class MI: 3137AX*LR2; Class ML: 3137AX*LS0; Class MP: 3137AX*LT8; Class MZ: 3137AX*LU5; Class NA: 3137AX*LV3; Class NM: 3137AX*M75; Class PA: 3137AX*MB6; Class PM: 3137AX*MK6; Class S: 3137AX*MP5; Class SD: 3137AX*MR1; Class ST: 3137AX*MS9; Class ZP: 3137AX*MT7 01/30/2013 Freddie Mac REMIC, Series 4158 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CA: 3137AX*UR2; Class CI: 3137AX*US0; Class CY: 3137AX*UT8; Class KT: 3137AX*UU5; Class KZ: 3137AX*UV3; Class LA: 3137AX*UW1; Class LF: 3137AX*V34; Class LS: 3137AX*VD2; Class TA: 3137AX*VJ9; Class TY: 3137AX*VZ3; Class ZC: 3137AX*W25; Class ZT: 3137AX*W33 01/30/2013 Freddie Mac REMIC, Series 4159 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AF: 3137AX*WN9; Class FD: 3137AX*WP4; Class FQ: 3137AX*WR0; Class JA: 3137AX*WV1; Class JC: 3137AX*WW9; Class JI: 3137AX*X32; Class KA: 3137AX*XC2; Class KB: 3137AX*XD0; Class KD: 3137AX*XF5; Class KF: 3137AX*XG3; Class KS: 3137AX*XR9; Class LJ: 3137AX*XT5; Class LK: 3137AX*XU2; Class LO: 3137AX*XV0; Class LV: 3137AX*XW8; Class LZ: 3137AX*XX6; Class NA: 3137AX*XY4; Class NF: 3137AX*XZ1; Class NI: 3137AX*Y23; Class NQ: 3137AX*Y31; Class NS: 3137AX*Y49; Class NY: 3137AX*Y64; Class PO: 3137AX*Y72; Class SD: 3137AX*YA5; Class SQ: 3137AX*YB3; Class UA: 3137AX*YC1; Class UB: 3137AX*YD9; Class UC: 3137AX*YE7; Class UD: 3137AX*YF4; Class UE: 3137AX*YG2; Class UP: 3137AX*YJ6 01/31/2013 Freddie Mac REMIC, Series 4160 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*TW3; Class AY: 3137AX*U76; Class HA: 3137AX*UC5; Class HB: 3137AX*UD3; Class HC: 3137AX*UE1; Class HH: 3137AX*UF8; Class IB: 3137AX*UJ0; Class IO: 3137AX*UK7; Class PA: 3137AX*W66; Class PH: 3137AX*WC3; Class SI: 3137AX*UP6 01/31/2013 Freddie Mac REMIC, Series 4161 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AY*KN0; Class AC: 3137AY*KP5; Class AI: 3137AY*KQ3; Class AN: 3137AY*KR1; Class BW: 3137AY*L82; Class FP: 3137AY*LH2; Class FY: 3137AY*LJ8; Class IA: 3137AY*LL3; Class IM: 3137AY*LP4; Class IO: 3137AY*LQ2; Class JA: 3137AY*LR0; Class JB: 3137AY*LS8; Class JC: 3137AY*LT6; Class JE: 3137AY*LU3; Class JG: 3137AY*LV1; Class JH: 3137AY*LW9; Class JJ: 3137AY*LX7; Class JK: 3137AY*LY5; Class JL: 3137AY*LZ2; Class KA: 3137AY*M24; Class KB: 3137AY*M32; Class KC: 3137AY*M40; Class KD: 3137AY*M57; Class LA: 3137AY*M65; Class LB: 3137AY*M73; Class LC: 3137AY*M81; Class LD: 3137AY*M99; Class LE: 3137AY*MA6; Class LM: 3137AY*MB4; Class LO: 3137AY*MC2; Class LT: 3137AY*MD0; Class MA: 3137AY*ME8; Class NA: 3137AY*MQ1; Class PW: 3137AY*NJ6; Class SP: 3137AY*NW7; Class SY: 3137AY*NX5; Class TA: 3137AY*NY3; Class TU: 3137AY*P96; Class UA: 3137AY*PB1; Class WA: 3137AY*PK1; Class WI: 3137AY*PL9; Class WZ: 3137AY*PM7; Class XA: 3137AY*PN5; Class XM: 3137AY*PW5; Class YA: 3137AY*Q61; Class YB: 3137AY*Q79; Class YD: 3137AY*Q87; Class YF: 3137AY*Q95; Class YJ: 3137AY*QA2; Class YP: 3137AY*QE4; Class YS: 3137AY*QF1; Class YT: 3137AY*QG9; Class YY: 3137AY*QH7; Class ZW: 3137AY*QJ3 02/28/2013 Freddie Mac REMIC, Series 4162 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AY*GW5; Class BY: 3137AY*HP9; Class DA: 3137AY*HQ7; Class DI: 3137AY*HR5; Class JB: 3137AY*HS3; Class JZ: 3137AY*HT1; Class P: 3137AY*HU8; Class TA: 3137AY*JF9; Class TI: 3137AY*JG7; Class TZ: 3137AY*JH5; Class ZJ: 3137AY*JJ1 02/28/2013 Freddie Mac REMIC, Series 4163 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AY*TB7; Class AD: 3137AY*TC5; Class AI: 3137AY*TD3; Class CB: 3137AY*TF8; Class CL: 3137AY*TG6; Class CW: 3137AY*TH4; Class FG: 3137AY*TK7; Class GF: 3137AY*TT8; Class GQ: 3137AY*TV3; Class GS: 3137AY*TW1; Class IA: 3137AY*TX9; Class PB: 3137AY*TY7; Class PI: 3137AY*TZ4; Class PL: 3137AY*U25; Class PM: 3137AY*U33; Class SG: 3137AY*U74; Class WF: 3137AY*UA7; Class WL: 3137AY*UB5; Class WP: 3137AY*UC3; Class WS: 3137AY*UD1; Class YA: 3137AY*UE9; Class YL: 3137AY*UF6; Class YZ: 3137AY*UG4; Class ZM: 3137AY*UH2 02/28/2013 Freddie Mac REMIC, Series 4164 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CZ: 3137AY*GA3; Class DA: 3137AY*GB1; Class DC: 3137AY*GD7; Class DL: 3137AY*GE5; Class ID: 3137AY*GG0; Class PK: 3137AY*GS4; Class PL: 3137AY*GT2; Class PM: 3137AY*GU9 02/28/2013 Freddie Mac REMIC, Series 4165 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AY*QK0; Class AI: 3137AY*QL8; Class AY: 3137AY*QM6; Class AZ: 3137AY*QN4; Class BA: 3137AY*QP9; Class CA: 3137AY*QY0; Class CI: 3137AY*QZ7; Class ED: 3137AY*R29; Class EI: 3137AY*R37; Class EZ: 3137AY*R45; Class FJ: 3137AY*R52; Class GM: 3137AY*R60; Class JB: 3137AY*R86; Class JY: 3137AY*RN3; Class KA: 3137AY*RP8; Class KL: 3137AY*RQ6; Class KM: 3137AY*RR4; Class KT: 3137AY*RS2; Class KZ: 3137AY*RT0; Class MD: 3137AY*RU7; Class MF: 3137AY*RV5; Class MS: 3137AY*RW3; Class SJ: 3137AY*SE2; Class TA: 3137AY*SF9; Class TY: 3137AY*SU6; Class ZA: 3137AY*T92; Class ZT: 3137AY*TA9 02/28/2013 Freddie Mac REMIC, Series 4166 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CA: 3137AY*CT6; Class FA: 3137AY*CU3; Class IO: 3137AY*CV1; Class IT: 3137AY*CW9; Class PA: 3137AY*CX7; Class PB: 3137AY*CY5; Class PQ: 3137AY*D24; Class PZ: 3137AY*D40; Class SB: 3137AY*D81; Class SC: 3137AY*D99; Class TI: 3137AY*DA6 02/28/2013 Freddie Mac REMIC, Series 4167 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AC: 3137AY*KH3; Class AI: 3137AY*KJ9; Class IO: 3137AY*KK6; Class PT: 3137AY*KL4 02/28/2013 Freddie Mac REMIC, Series 4168 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AT: 3137AY*FT3; Class BA: 3137AY*FU0; Class BC: 3137AY*FV8; Class BI: 3137AY*FW6; Class BY: 3137AY*FX4; Class CO: 3137AY*FY2; Class CI: 3137AY*FZ9; Class CY: 3137AY*G21; Class JA: 3137AY*G47; Class JP: 3137AY*G54; Class JZ: 3137AY*G62 02/28/2013 Freddie Mac REMIC, Series 4169 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137B0*2C7; Class AF: 3137B0*2G8; Class AS: 3137B0*2M5; Class DF: 3137B0*2N3; Class DS: 3137B0*2P8; Class FA: 3137B0*2Q6; Class HI: 3137B0*2X1; Class HL: 3137B0*3A0; Class HM: 3137B0*3B8; Class IH: 3137B0*3C6; Class LJ: 3137B0*3E2; Class LK: 3137B0*3F9; Class LO: 3137B0*3H5; Class LV: 3137B0*3J1; Class LZ: 3137B0*3K8; Class NC: 3137B0*3L6; Class SA: 3137B0*3R3 02/28/2013 Freddie Mac REMIC, Series 4170 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BM: 3137AY*UV1; Class BP: 3137AY*UY5; Class BY: 3137AY*V40; Class C: 3137AY*V57; Class DA: 3137AY*VJ7; Class DI: 3137AY*VP3; Class EA: 3137AY*VU2; Class EF: 3137AY*VY4; Class EI: 3137AY*W23; Class EO: 3137AY*W64; Class ES: 3137AY*W72; Class FB: 3137AY*W80; Class FG: 3137AY*W98; Class FJ: 3137AY*WA5; Class FK: 3137AY*WB3; Class FL: 3137AY*WC1; Class HF: 3137AY*WH0; Class HS: 3137AY*WL1; Class IC: 3137AY*WM9; Class IP: 3137AY*WP2; Class IT: 3137AY*WQ0; Class IU: 3137AY*WR8; Class JA: 3137AY*WS6; Class JI: 3137AY*WT4; Class JY: 3137AY*WV9; Class KA: 3137AY*WW7; Class KF: 3137AY*X30; Class KI: 3137AY*X63; Class KO: 3137AY*X71; Class KS: 3137AY*X89; Class LF: 3137AY*X97; Class LO: 3137AY*XB2; Class LS: 3137AY*XC0; Class LZ: 3137AY*XD8; Class MA: 3137AY*XE6; Class MF: 3137AY*XF3; Class MI: 3137AY*XG1; Class MO: 3137AY*XH9; Class MS: 3137AY*XJ5; Class NB: 3137AY*XL0; Class NF: 3137AY*XN6; Class NI: 3137AY*XQ9; Class NO: 3137AY*XT3; Class NS: 3137AY*XV8; Class OG: 3137AY*XY2; Class OJ: 3137AY*XZ9; Class OK: 3137AY*Y21; Class OL: 3137AY*Y39; Class OQ: 3137AY*Y47; Class P: 3137AY*Y54; Class PY: 3137AY*YF2; Class Q: 3137AY*YG0; Class QI: 3137AY*YN5; Class QN: 3137AY*YR6; Class QO: 3137AY*YS4; Class SB: 3137AY*YW5; Class SG: 3137AY*YZ8; Class SJ: 3137AY*Z20; Class SK: 3137AY*Z38; Class SL: 3137AY*Z46; Class SU: 3137AY*Z53; Class TF: 3137AY*ZB0; Class TS: 3137AY*ZG9; Class TU: 3137AY*ZH7; Class UA: 3137AY*ZJ3; Class UI: 3137AY*ZP9; Class UT: 3137AY*ZS3; Class YF: 3137AY*ZW4; Class YS: 3137AY*ZX2; Class ZG: 3137AY*ZY0; Class ZJ: 3137AY*ZZ7; Class ZK: 3137B0*2A1; Class ZT: 3137B0*2B9 02/28/2013 Freddie Mac REMIC, Series 4171 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class MN: 3137AY*EH0; Class NA: 3137AY*ER8; Class NL: 3137AY*F30; Class Z: 3137AY*FG1 02/28/2013 Freddie Mac REMIC, Series 4172 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class KA: 3137AY*DB4; Class KB: 3137AY*DC2; Class PA: 3137AY*JY8; Class PE: 3137AY*K42; Class UZ: 3137AY*KG5 02/28/2013 FREMF 2012-K22 Lower-Tier Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 30290U*AA7; Class A-2: 30290U*AC3; Class B: 30290U*AJ8; Class C: 30290U*AL3; Class X1: 30290U*AF6; Class X2-A: 30290U*AQ2; Class X2-B: 30290U*AS8; Class X3: 30290U*AG4; Class D: 30290U*AN9; Class R: 30290U*AU3 12/11/2012 FREMF 2012-K22 Upper-Tier Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 30290U*AA7; Class A-2: 30290U*AC3; Class B: 30290U*AJ8; Class C: 30290U*AL3; Class X1: 30290U*AF6; Class X2-A: 30290U*AQ2; Class X2-B: 30290U*AS8; Class X3: 30290U*AG4; Class D: 30290U*AN9; Class R: 30290U*AU3 12/11/2012 FREMF 2013-K24 June Pak, V. Federal income tax forms P. Federal income tax forms c/o 1761 E. Federal income tax forms St. Federal income tax forms Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-1: 30290X*AA1; Class A-2: 30290X*AC7; Class X-1: 30290X*AE3; Class X-3: 30290X*AL7; Class X2-A: 30290X*AG8; Class X2-B: 30290X*AJ2; Class B: 30290X*AN3; Class C: 30290X*AQ6; Class D: 30290X*AS2 01/24/2013 GNMA PLATINUM TRUST SERIES 783697 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DA7 12/01/2012 GNMA PLATINUM TRUST SERIES 783698 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DB5 12/01/2012 GNMA PLATINUM TRUST SERIES 783699 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DC3 12/01/2012 GNMA PLATINUM TRUST SERIES 783700 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DD1 12/01/2012 GNMA PLATINUM TRUST SERIES 783701 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DE9 12/01/2012 GNMA PLATINUM TRUST SERIES 783702 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DF6 12/01/2012 GNMA PLATINUM TRUST SERIES 783703 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DG4 12/01/2012 GNMA PLATINUM TRUST SERIES 783704 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DH2 12/01/2012 GNMA PLATINUM TRUST SERIES 783705 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DJ8 12/01/2012 GNMA PLATINUM TRUST SERIES 783706 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DK5 01/01/2013 GNMA PLATINUM TRUST SERIES 783707 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DL3 01/01/2013 GNMA PLATINUM TRUST SERIES 783708 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DM1 01/01/2013 GNMA PLATINUM TRUST SERIES 783709 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DN9 01/01/2013 GNMA PLATINUM TRUST SERIES 783710 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DP4 01/01/2013 GNMA PLATINUM TRUST SERIES 783711 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DQ2 01/01/2013 GNMA PLATINUM TRUST SERIES 783712 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DR0 01/01/2013 GNMA PLATINUM TRUST SERIES 783713 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DS8 02/01/2013 GNMA PLATINUM TRUST SERIES 783716 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DV1 02/01/2013 GNMA PLATINUM TRUST SERIES 783717 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DW9 02/01/2013 GNMA PLATINUM TRUST SERIES 783718 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DX7 02/01/2013 GNMA PLATINUM TRUST SERIES 783719 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DY5 02/01/2013 GNMA PLATINUM TRUST SERIES 783720 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DZ2 02/01/2013 GNMA Remic Trust 2012-128 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AG(1): 38378H*J72; Class BY: 38378H*J80; Class DA: 38378H*J98; Class DB: 38378H*K21; Class DC: 38378H*K39; Class DE: 38378H*K47; Class HB: 38378H*K54; Class HZ: 38378H*K62; Class IA: 38378H*K70; Class XB(1): 38378H*K88; Class E(1): 38378H*K96; Class EH(1): 38378H*L20; Class EN(1): 38378H*L38; Class EY: 38378H*L46; Class EZ: 38378H*L53; Class HE(1): 38378H*L61; Class IE: 38378H*L79; Class HK: 38378H*L87; Class IK: 38378H*L95; Class KE(1): 38378H*M29; Class KL: 38378H*M37; Class KN: 38378H*M45; Class YK: 38378H*M52; Class CG(1): 38378H*M60; Class CL: 38378H*M78; Class CN: 38378H*M86; Class CY: 38378H*M94; Class HC: 38378H*N28; Class IC: 38378H*N36; Class G(1): 38378H*N44; Class GH(1): 38378H*N51; Class GN(1): 38378H*N69; Class GY: 38378H*N77; Class GZ: 38378H*N85; Class HG(1): 38378H*N93; Class IG: 38378H*P26; Class EX(1): 38378H*P34; Class QX(1): 38378H*P42; Class ZN: 38378H*P59; Class R: 38378H*P67 10/30/2012 GNMA 2012-138 Issuing Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AB(1): 38378G*JX7; Class AI: 38378G*JY5; Class AQ: 38378G*JZ2; Class AU(1): 38378G*KA5; Class AY(1): 38378G*KB3; Class IK: 38378G*KC1; Class KA: 38378G*KD9; Class KI: 38378G*KE7; Class KC: 38378G*KF4; Class KD: 38378G*KG2; Class KF: 38378G*KH0; Class KS: 38378G*KJ6; Class PT: 38378G*KK3; Class IE: 38378G*KL1; Class IG: 38378G*KM9; Class KE: 38378G*KN7; Class KG: 38378G*KP2; Class RR: 38378G*KQ0 11/30/2012 GNMA 2012-138 Pooling Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378G*KQ0 11/30/2012 GNMA 2012-146 Issuing Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 38378G*MX3; Class AI: 38378G*MY1; Class Z: 38378G*MZ8; Class EP: 38378G*NA2; Class IO: 38378G*NB0; Class PA(1): 38378G*NC8; Class UZ: 38378G*ND6; Class RR: 38378G*NE4 12/28/2012 GNMA 2012-146 Pooling Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378G*NE4 12/28/2012 GNMA Remic Trust 2012-153 Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class HF: 38378G*QL5; Class HS: 38378G*QM3; Class HZ(1): 38378G*QN1; Class TV(1): 38378G*QP6; Class ZH(1): 38378G*QQ4; Class QI: 38378G*QR2; Class R: 38378G*QS0 12/28/2012 GNMA 2013-023 Issuing Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AZ: 38378M*AA3; Class EN(1): 38378M*AB1; Class IP: 38378M*AC9; Class IT: 38378M*AD7; Class MJ(1): 38378M*AE5; Class MY(1): 38378M*AF2; Class NC(1): 38378M*AG0; Class PA: 38378M*AH8; Class PI: 38378M*AJ4; Class PY: 38378M*AK1; Class QV(1): 38378M*AL9; Class VQ(1): 38378M*AM7; Class ZQ(1): 38378M*AN5; Class CZ: 38378M*AP0; Class EH(1): 38378M*AQ8; Class EQ(1): 38378M*AR6; Class EY(1): 38378M*AS4; Class GV(1): 38378M*AT2; Class IO: 38378M*AU9; Class TV(1): 38378M*AV7; Class TZ(1): 38378M*AW5; Class VG(1): 38378M*AX3; Class VT(1): 38378M*AY1; Class ZG(1): 38378M*AZ8; Class BP(1): 38378M*BA2; Class DN(1): 38378M*BB0; Class TK(1): 38378M*BC8; Class ZC: 38378M*BD6; Class ZX: 38378M*BE4; Class W: 38378M*BF1; Class UV(1): 38378M*BG9; Class VU(1): 38378M*BH7; Class ZU(1): 38378M*BJ3; Class R: 38378M*BK0 02/28/2013 GNMA 2013-023 Pooling Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378M*BK0 02/28/2013 Morgan Stanley RE-REMIC Trust 2012-R1, GRANTOR TRUST Valerie Delgado, Vice President Citibank N. Federal income tax forms A. Federal income tax forms , as Trustee  17400 BROOKHURST, ST. Federal income tax forms , STE 207 FOUNTAIN VALLEY, CA 92708 (714) 845-4102 Class 1-A: 61757S*AA3; Class 2-A: 61757S*AB1 07/07/2011 Morgan Stanley RE-REMIC Trust 2012-R1, MASTER REMIC Valerie Delgado, Vice President Citibank N. Federal income tax forms A. Federal income tax forms , as Trustee  388 GREENWICH ST. Federal income tax forms , 14TH FL. Federal income tax forms  NEW YORK, NY 10013 (714) 845-4102 Class 1-A: 61757S*AA3; Class 2-A: 61757S*AB1 07/07/2011 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic I Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic II Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic III Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Re-REMIC 2013-R2 June Pak, V. Federal income tax forms P. Federal income tax forms c/o 1761 E. Federal income tax forms St. Federal income tax forms Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class 1-A: 61761Y*AA4; Class 1-B: 61761Y*AB2 02/15/2013 MSRR 2012-R4 Master Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 61761N*AA8; Class 1-B: 61761N*AB6; Class R: 61761N*AC4 12/14/2012 Nelnet Student Loan Trust 2013-1 Terry J. Federal income tax forms Heimes, Chief Financial Officer of Administrator c/o Citigroup Trust-Delaware, N. Federal income tax forms A. Federal income tax forms  One Penns Way New Castle, DE 19720 402-258-2303 Class A: 64033C*AA8; Class B: 64033C*AB6 01/31/2013 Nelnet Student Loan Trust 2013-2 Terry J. Federal income tax forms Heimes, Chief Financial Officer of Administrator c/o Citigroup Trust-Delaware, N. Federal income tax forms A. Federal income tax forms  One Penns Way New Castle, DE 19720 402-258-2303 Class A: 64033E*AA4; Class B: 64033E*AB2 02/28/2013 Ocwen Servicer Advance Receivables Trust June Pak, V. Federal income tax forms P. Federal income tax forms c/o 1761 E. Federal income tax forms St. Federal income tax forms Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-VF1: OCI3S2*001; Class B-VF1: OCI3S2*002; Class C-VF1: OCI3S2*003; Class D-VF1: OCI3S2*004 02/15/2013 Ocwen Servicer Advance Receivables Trust II June Pak, V. Federal income tax forms P. Federal income tax forms c/o 1761 E. Federal income tax forms St. Federal income tax forms Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-VF1: OCI3S3*001; Class B-VF1: OCI3S3*002; Class C-VF1: OCI3S3*003; Class D-VF1: OCI3S3*004 02/15/2013 RMAC REMIC TRUST, SERIES 2012-5 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 12/28/2012 RMAC REMIC TRUST, SERIES 2013-1 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 12/31/2012 RMAC REMIC TRUST, SERIES 2013-3 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 01/30/2013 Series RR 2012-1 Pass-Through Series Group 1 Tr Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 817521*AA5; Class 1-B: 817521*AJ6; Class R-1: 817521*AC1; Class 2-A: 817521*AE7; Class 2-B: 817521*AL1; Class R-2: 817521*AG2; Class 1-A: 817521*AB3; Class 1-B: 817521*AK3; Class R-1: 817521*AD9; Class 2-A: 817521*AF4; Class 2-B: 817521*AM9; Class R-2: 817521*AH0 12/12/2012 Series RR 2012-1 Pass-Through Series Group 2 Tr Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 817521*AA5; Class 1-B: 817521*AJ6; Class R-1: 817521*AC1; Class 2-A: 817521*AE7; Class 2-B: 817521*AL1; Class R-2: 817521*AG2; Class 1-A: 817521*AB3; Class 1-B: 817521*AK3; Class R-1: 817521*AD9; Class 2-A: 817521*AF4; Class 2-B: 817521*AM9; Class R-2: 817521*AH0 12/12/2012 SLM Student Loan Trust 2012-8 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447L*AA8; Class: 78447L*AB6; Class: U82828*AA9; Class: U82828*AB7 12/20/2012 SLM Private Education Loan Trust 2013-A Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447R*AA5; Class: 78447R*AB3; Class: 78447R*AC1; Class: 78447R*AD9; Class: U82924*AA6; Class: U82924*AB4; Class: U82924*AC2; Class: U82924*AD0 03/07/2013 SLM Student Loan Trust 2013-1 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447M*AA6; Class: 78447M*AB4; Class: 78447M*AC2; Class: 78447M*AD0 02/14/2013 SLM Student Loan Trust 2013-R1 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447P*AA9; Class: U82821*AA4 01/31/2013 TOYOTA AUTO CONDUIT TRUST 2013-1 LINAS UDRYS SMBC NIKKO SECURITIES AMERICA, INC. Federal income tax forms  19001 S. Federal income tax forms WESTERN AVENUE, NF24, C/O CORPORATE TAX DEPARTMENT TORRANCE, CA 90501 310-468-1718 N/A 01/31/2013 TOYOTA AUTO CONDUIT TRUST 2013-2 LINAS UDRYS BANK OF TOKYO MITSUBISHI - INVESTMENT BANKING DIVISION FOR THE AMERICAS  19001 S. Federal income tax forms WESTERN AVENUE, NF24, C/O CORPORATE TAX DEPARTMENT TORRANCE, CA 90501 310-468-1718 N/A 02/20/2013 UBS-Barclays Commercial Mortgage Trust 2012-C4 Lower-Tier Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 90270R*BA1; Class A-2: 90270R*BB9; Class A-3: 90270R*BC7; Class A-4: 90270R*BD5; Class A-5: 90270R*BE3; Class A-AB: 90270R*BF0; Class A-S: 90270R*AA2; Class X-A: 90270R*AC8; Class X-B: 90270R*AE4; Class B: 90270R*AG9; Class C: 90270R*AJ3; Class D: 90270R*AL8; Class E: 90270R*AN4; Class F: 90270R*AQ7; Class G: 90270R*AS3 12/20/2012 UBS-Barclays Commercial Mortgage Trust 2012-C4 Upper-Tier Remic Althea D. Federal income tax forms Wright, Vice President U. Federal income tax forms S. Federal income tax forms Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 90270R*BA1; Class A-2: 90270R*BB9; Class A-3: 90270R*BC7; Class A-4: 90270R*BD5; Class A-5: 90270R*BE3; Class A-AB: 90270R*BF0; Class A-S: 90270R*AA2; Class X-A: 90270R*AC8; Class X-B: 90270R*AE4; Class B: 90270R*AG9; Class C: 90270R*AJ3; Class D: 90270R*AL8; Class E: 90270R*AN4; Class F: 90270R*AQ7; Class G: 90270R*AS3 12/20/2012 UBS-Barclays CMT 2013-C5 June Pak, V. Federal income tax forms P. Federal income tax forms c/o 1761 E. Federal income tax forms St. Federal income tax forms Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A1: 90270Y*BC2; Class A2: 90270Y*BD0; Class A3: 90270Y*BE8; Class A4: 90270Y*BF5; Class AAB: 90270Y*BG3; Class AS: 90270Y*AA7; Class XA: 90270Y*AC3; Class XB: 90270Y*AE9; Class B: 90270Y*AG4; Class EC: 90270Y*AJ8; Class C: 90270Y*AL3; Class D: 90270Y*AN9; Class E: 90270Y*AQ2; Class F: 90270Y*AS8; Class G: 90270Y*AU3; Class V: 90270Y*AW9 02/28/2013 2012-001 FANNIE MAE REMIC TRUST II REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class CZ: 3136A3*TV3; Class M: 3136A3*TW1; Class MN: 3136A3*TX9; Class FA: 3136A3*TY7; Class PA: 3136A3*TZ4; Class PF: 3136A3*UA7; Class ZA: 3136A3*UB5; Class PS: 3136A3*UC3; Class SA: 3136A3*UD1; Class G(4): 3136A3*UE9; Class GI(4): 3136A3*UF6; Class AE(5): 3136A3*UG4; Class AX(5): 3136A3*UH2; Class AI: 3136A3*UJ8; Class F: 3136A3*UK5; Class MA: 3136A3*UL3; Class ML: 3136A3*UM1; Class MZ: 3136A3*UN9; Class MI: 3136A3*UP4; Class S: 3136A3*UQ2; Class RG: 3136A3*UT6 01/30/2012 2012-031 FANNIE MAE REMIC TRUST II REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class CF: 3136A5*HD1; Class CS: 3136A5*HE9; Class FT: 3136A5*HF6; Class MB(3): 3136A5*HG4; Class MN: 3136A5*HH2; Class MI(3): 3136A5*HJ8; Class ST: 3136A5*HK5; Class FA: 3136A5*HL3; Class FG: 3136A5*HM1; Class LA: 3136A5*HN9; Class LJ: 3136A5*HP4; Class LS(3): 3136A5*HQ2; Class LT(3): 3136A5*HR0; Class LI: 3136A5*HS8; Class SA: 3136A5*HT6; Class CZ: 3136A5*HU3; Class HP(3): 3136A5*HY1; Class PA(3): 3136A5*HW9; Class PI(3): 3136A5*HX7; Class : 3136A5*HY5; Class IH(3): 3136A5*HZ2; Class PI(3): 3136A5*JA5; Class TS: 3136A5*JB3; Class BG: 3136A5*JC1; Class FB: 3136A5*JD9; Class Z: 3136A5*JE7; Class BI: 3136A5*JF4; Class SB: 3136A5*JG2; Class NF: 3136A5*JH0; Class NL: 3136A5*JJ6; Class NP: 3136A5*JK3; Class NZ: 3136A5*JL1; Class NI: 3136A5*JM9; Class NS: 3136A5*JN7; Class DA: 3136A5*JP2; Class DC: 3136A5*JQ0; Class AL: 3136A5*JR8; Class AX(5): 3136A5*JS6; Class BX(6): 3136A5*JT4; Class HF(3): 3136A5*JU1; Class HS(3): 3136A5*JV9; Class A(3)(5): 3136A5*JW7; Class AG(3)(6): 3136A5*JX5; Class IO(3): 3136A5*JY3; Class IV(3): 3136A5*JZ0; Class RG: 3136A5*KC9 12/28/2012 2012-129 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class DE(2): 3136AA*CM5; Class ID(2): 3136AA*CN3; Class DY(2): 3136AA*CP8; Class JD: 3136AA*CQ6; Class JI(2): 3136AA*CR4; Class HP: 3136AA*CS2; Class HT: 3136AA*CT0; Class IJ: 3136AA*CU7; Class AB: 3136AA*CV5; Class IO: 3136AA*CW3; Class FA: 3136AA*CX1; Class SA: 3136AA*CY9; Class PT: 3136AA*CZ6; Class LA: 3136AA*DA0; Class KL(2): 3136AA*DB8; Class KZ: 3136AA*DC6; Class ZL: 3136AA*DD4; Class PA: 3136AA*DE2; Class PZ: 3136AA*DF9; Class KM(2): 3136AA*DG7; Class MZ: 3136AA*DH5; Class ZP: 3136AA*DJ1; Class GC(2): 3136AA*DK8; Class GI(2): 3136AA*DL6; Class TB(2): 3136AA*DM4; Class TI(2): 3136AA*DN2; Class TY: 3136AA*DP7; Class KT: 3136AA*DQ5; Class TZ: 3136AA*DR3; Class ZT: 3136AA*DS1; Class CL(2): 3136AA*DT9; Class IC(2): 3136AA*DU6; Class CV: 3136AA*DV4; Class DV: 3136AA*DW2; Class ZC: 3136AA*DX0; Class RL: 3136AA*DZ5 11/30/2012 2012-129 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class DE(2): 3136AA*CM5; Class ID(2): 3136AA*CN3; Class DY(2): 3136AA*CP8; Class JD: 3136AA*CQ6; Class JI(2): 3136AA*CR4; Class HP: 3136AA*CS2; Class HT: 3136AA*CT0; Class IJ: 3136AA*CU7; Class AB: 3136AA*CV5; Class IO: 3136AA*CW3; Class FA: 3136AA*CX1; Class SA: 3136AA*CY9; Class PT: 3136AA*CZ6; Class LA: 3136AA*DA0; Class KL(2): 3136AA*DB8; Class KZ: 3136AA*DC6; Class ZL: 3136AA*DD4; Class PA: 3136AA*DE2; Class PZ: 3136AA*DF9; Class KM(2): 3136AA*DG7; Class MZ: 3136AA*DH5; Class ZP: 3136AA*DJ1; Class GC(2): 3136AA*DK8; Class GI(2): 3136AA*DL6; Class TB(2): 3136AA*DM4; Class TI(2): 3136AA*DN2; Class TY: 3136AA*DP7; Class KT: 3136AA*DQ5; Class TZ: 3136AA*DR3; Class ZT: 3136AA*DS1; Class CL(2): 3136AA*DT9; Class IC(2): 3136AA*DU6; Class CV: 3136AA*DV4; Class DV: 3136AA*DW2; Class ZC: 3136AA*DX0; Class R: 3136AA*DY8 11/30/2012 2012-130 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class FA: 3136AA*FT7; Class SA: 3136AA*FU4; Class PT: 3136AA*FV2; Class AF: 3136AA*FW0; Class AS: 3136AA*FX8; Class EC: 3136AA*FY6; Class FP: 3136AA*FZ3; Class SP: 3136AA*GA7; Class CD: 3136AA*GB5; Class CB: 3136AA*GC3; Class CI: 3136AA*GD1; Class CA: 3136AA*GE9; Class CF: 3136AA*GF6; Class CS: 3136AA*GG4; Class UA(4): 3136AA*GH2; Class UI(4): 3136AA*GJ8; Class DA(4): 3136AA*GK5; Class DF(4): 3136AA*GL3; Class DS(4): 3136AA*GM1; Class FD: 3136AA*GN9; Class SD: 3136AA*GP4; Class RL: 3136AA*GR0 11/30/2012 2012-130 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class FA: 3136AA*FT7; Class SA: 3136AA*FU4; Class PT: 3136AA*FV2; Class AF: 3136AA*FW0; Class AS: 3136AA*FX8; Class EC: 3136AA*FY6; Class FP: 3136AA*FZ3; Class SP: 3136AA*GA7; Class CD: 3136AA*GB5; Class CB: 3136AA*GC3; Class CI: 3136AA*GD1; Class CA: 3136AA*GE9; Class CF: 3136AA*GF6; Class CS: 3136AA*GG4; Class UA(4): 3136AA*GH2; Class UI(4): 3136AA*GJ8; Class DA(4): 3136AA*GK5; Class DF(4): 3136AA*GL3; Class DS(4): 3136AA*GM1; Class FD: 3136AA*GN9; Class SD: 3136AA*GP4; Class R: 3136AA*GO2 11/30/2012 2012-131 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class QD: 3136AA*BJ3; Class PF: 3136AA*BK0; Class PS: 3136AA*BL8; Class QZ: 3136AA*BM6; Class BF: 3136AA*BN4; Class BS: 3136AA*BP9; Class AM(4): 3136AA*BQ7; Class IA(4): 3136AA*BR5; Class CA: 3136AA*BS3; Class GC(4): 3136AA*BT1; Class FG(4): 3136AA*BU8; Class SG(4): 3136AA*BV6; Class GY: 3136AA*BW4; Class GF: 3136AA*BX2; Class GS: 3136AA*BY0; Class MG: 3136AA*BZ7; Class MI: 3136AA*CA1; Class MZ: 3136AA*CB9; Class DP: 3136AA*CC7; Class DZ: 3136AA*CD5; Class RL: 3136AA*CF0 11/30/2012 2012-131 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class QD: 3136AA*BJ3; Class PF: 3136AA*BK0; Class PS: 3136AA*BL8; Class QZ: 3136AA*BM6; Class BF: 3136AA*BN4; Class BS: 3136AA*BP9; Class AM(4): 3136AA*BQ7; Class IA(4): 3136AA*BR5; Class CA: 3136AA*BS3; Class GC(4): 3136AA*BT1; Class FG(4): 3136AA*BU8; Class SG(4): 3136AA*BV6; Class GY: 3136AA*BW4; Class GF: 3136AA*BX2; Class GS: 3136AA*BY0; Class MG: 3136AA*BZ7; Class MI: 3136AA*CA1; Class MZ: 3136AA*CB9; Class DP: 3136AA*CC7; Class DZ: 3136AA*CD5; Class R: 3136AA*CE3 11/30/2012 2012-132 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PQ(2): 3136AA*MV4; Class PE: 3136AA*MW2; Class UF: 3136AA*MX0; Class US: 3136AA*MY8; Class FB(2): 3136AA*MZ5; Class SA(2): 3136AA*NA9; Class IA(2): 3136AA*NB7; Class MA(2): 3136AA*NC5; Class ME: 3136AA*ND3; Class MF: 3136AA*NE1; Class MS: 3136AA*NF8; Class IM: 3136AA*NG6; Class KA(2): 3136AA*NH4; Class HN(2): 3136AA*NJ0; Class FH(2): 3136AA*NK7; Class SH(2): 3136AA*NL5; Class HE: 3136AA*NM3; Class HZ: 3136AA*NN1; Class GF(2): 3136AA*NP6; Class HS(2): 3136AA*NQ4; Class IH(2): 3136AA*NR2; Class A: 3136AA*NS0; Class AI: 3136AA*NT8; Class KY(2): 3136AA*NU5; Class RL: 3136AA*NW1 11/30/2012 2012-132 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PQ(2): 3136AA*MV4; Class PE: 3136AA*MW2; Class UF: 3136AA*MX0; Class US: 3136AA*MY8; Class FB(2): 3136AA*MZ5; Class SA(2): 3136AA*NA9; Class IA(2): 3136AA*NB7; Class MA(2): 3136AA*NC5; Class ME: 3136AA*ND3; Class MF: 3136AA*NE1; Class MS: 3136AA*NF8; Class IM: 3136AA*NG6; Class KA(2): 3136AA*NH4; Class HN(2): 3136AA*NJ0; Class FH(2): 3136AA*NK7; Class SH(2): 3136AA*NL5; Class HE: 3136AA*NM3; Class HZ: 3136AA*NN1; Class GF(2): 3136AA*NP6; Class HS(2): 3136AA*NQ4; Class IH(2): 3136AA*NR2; Class A: 3136AA*NS0; Class AI: 3136AA*NT8; Class KY(2): 3136AA*NU5; Class R: 3136AA*NV3 11/30/2012 2012-133 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PF: 3136AA*WV3; Class PS: 3136AA*WW1; Class AP: 3136AA*WX9; Class BP: 3136AA*WY7; Class QF: 3136AA*WZ4; Class QS: 3136AA*XA8; Class LP: 3136AA*XB6; Class FP(4): 3136AA*XC4; Class SP(4): 3136AA*XD2; Class PA: 3136AA*XE0; Class UF: 3136AA*XF7; Class US: 3136AA*XG5; Class FA(4): 3136AA*XH3; Class SA(4): 3136AA*XJ9; Class AF: 3136AA*XK6; Class AS: 3136AA*XL4; Class AB: 3136AA*XM2; Class AD: 3136AA*XN0; Class PZ: 3136AA*XP5; Class FE(4): 3136AA*XQ3; Class SE(4): 3136AA*XR1; Class ED(4): 3136AA*XS9; Class EI(4): 3136AA*XT7; Class EB: 3136AA*XU4; Class CF(4): 3136AA*XV2; Class CS(4): 3136AA*XW0; Class FC: 3136AA*XX8; Class SC: 3136AA*XY6; Class CA: 3136AA*XZ3; Class CB: 3136AA*YA7; Class MD: 3136AA*YB5; Class MA: 3136AA*YC3; Class ME: 3136AA*YD1; Class MG: 3136AA*YE9; Class MB: 3136AA*YF6; Class MC: 3136AA*YG4; Class MO: 3136AA*YH2; Class GF(4): 3136AA*YJ8; Class GS(4): 3136AA*YK5; Class GE(4): 3136AA*YL3; Class GI(4): 3136AA*YM1; Class GQ(4): 3136AA*YN9; Class GW(4): 3136AA*YP4; Class GY(4): 3136AA*YQ2; Class LD: 3136AA*YR0; Class LE: 3136AA*YS8; Class LA: 3136AA*YT6; Class LB: 3136AA*YU3; Class LG: 3136AA*YV1; Class LO: 3136AA*YW9; Class LC: 3136AA*YX7; Class HF(4): 3136AA*YY5; Class HS(4): 3136AA*YZ2; Class HI(4): 3136AA*ZA6; Class HA(4): 3136AA*ZB4; Class HY(4): 3136AA*ZC2; Class HK(4): 3136AA*ZD0; Class HJ(4): 3136AA*ZE8; Class KD: 3136AA*ZF5; Class KE: 3136AA*ZG3; Class KT: 3136AA*ZH1; Class KA: 3136AA*ZJ7; Class KB: 3136AA*ZK4; Class KC: 3136AA*ZL2; Class KO: 3136AA*ZM0; Class JF(4): 3136AA*ZN8; Class JS(4): 3136AA*ZP3; Class JA(4): 3136AA*ZQ1; Class JI(4): 3136AA*ZR9; Class JW(4): 3136AA*ZS7; Class JY(4): 3136AA*ZT5; Class JC(4): 3136AA*ZU2; Class WP(4): 3136AA*ZV0; Class WF(4): 3136AA*ZW8; Class WS(4): 3136AA*ZX6; Class NF(4): 3136AA*ZY4; Class NS(4): 3136AA*ZZ1; Class NA(4): 3136AA*A21; Class NI(4): 3136AA*A39; Class NB: 3136AA*A47; Class TD(4): 3136AA*A54; Class TE(4): 3136AA*A62; Class TA(4): 3136AA*A70; Class TB(4): 3136AA*A88; Class TG(4): 3136AA*A96; Class TO(4): 3136AA*B20; Class TC(4): 3136AA*B38; Class RL: 3136AA*B53 11/30/2012 2012-133 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PF: 3136AA*WV3; Class PS: 3136AA*WW1; Class AP: 3136AA*WX9; Class BP: 3136AA*WY7; Class QF: 3136AA*WZ4; Class QS: 3136AA*XA8; Class LP: 3136AA*XB6; Class FP(4): 3136AA*XC4; Class SP(4): 3136AA*XD2; Class PA: 3136AA*XE0; Class UF: 3136AA*XF7; Class US: 3136AA*XG5; Class FA(4): 3136AA*XH3; Class SA(4): 3136AA*XJ9; Class AF: 3136AA*XK6; Class AS: 3136AA*XL4; Class AB: 3136AA*XM2; Class AD: 3136AA*XN0; Class PZ: 3136AA*XP5; Class FE(4): 3136AA*XQ3; Class SE(4): 3136AA*XR1; Class ED(4): 3136AA*XS9; Class EI(4): 3136AA*XT7; Class EB: 3136AA*XU4; Class CF(4): 3136AA*XV2; Class CS(4): 3136AA*XW0; Class FC: 3136AA*XX8; Class SC: 3136AA*XY6; Class CA: 3136AA*XZ3; Class CB: 3136AA*YA7; Class MD: 3136AA*YB5; Class MA: 3136AA*YC3; Class ME: 3136AA*YD1; Class MG: 3136AA*YE9; Class MB: 3136AA*YF6; Class MC: 3136AA*YG4; Class MO: 3136AA*YH2; Class GF(4): 3136AA*YJ8; Class GS(4): 3136AA*YK5; Class GE(4): 3136AA*YL3; Class GI(4): 3136AA*YM1; Class GQ(4): 3136AA*YN9; Class GW(4): 3136AA*YP4; Class GY(4): 3136AA*YQ2; Class LD: 3136AA*YR0; Class LE: 3136AA*YS8; Class LA: 3136AA*YT6; Class LB: 3136AA*YU3; Class LG: 3136AA*YV1; Class LO: 3136AA*YW9; Class LC: 3136AA*YX7; Class HF(4): 3136AA*YY5; Class HS(4): 3136AA*YZ2; Class HI(4): 3136AA*ZA6; Class HA(4): 3136AA*ZB4; Class HY(4): 3136AA*ZC2; Class HK(4): 3136AA*ZD0; Class HJ(4): 3136AA*ZE8; Class KD: 3136AA*ZF5; Class KE: 3136AA*ZG3; Class KT: 3136AA*ZH1; Class KA: 3136AA*ZJ7; Class KB: 3136AA*ZK4; Class KC: 3136AA*ZL2; Class KO: 3136AA*ZM0; Class JF(4): 3136AA*ZN8; Class JS(4): 3136AA*ZP3; Class JA(4): 3136AA*ZQ1; Class JI(4): 3136AA*ZR9; Class JW(4): 3136AA*ZS7; Class JY(4): 3136AA*ZT5; Class JC(4): 3136AA*ZU2; Class WP(4): 3136AA*ZV0; Class WF(4): 3136AA*ZW8; Class WS(4): 3136AA*ZX6; Class NF(4): 3136AA*ZY4; Class NS(4): 3136AA*ZZ1; Class NA(4): 3136AA*A21; Class NI(4): 3136AA*A39; Class NB: 3136AA*A47; Class TD(4): 3136AA*A54; Class TE(4): 3136AA*A62; Class TA(4): 3136AA*A70; Class TB(4): 3136AA*A88; Class TG(4): 3136AA*A96; Class TO(4): 3136AA*B20; Class TC(4): 3136AA*B38; Class R: 3136AA*B46 11/30/2012 2012-134 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class AD(2): 3136AA*PY5; Class AI(2): 3136AA*PZ2; Class BA: 3136AA*QA6; Class BC: 3136AA*QB4; Class BI: 3136AA*QC2; Class AL: 3136AA*QD0; Class VA(2): 3136AA*QE8; Class AV(2): 3136AA*QF5; Class ZA: 3136AA*QG3; Class FA(2): 3136AA*QH1; Class SA(2): 3136AA*QJ7; Class C(2): 3136AA*QK4; Class CI(2): 3136AA*QL2; Class AC(2): 3136AA*QM0; Class AX(2): 3136AA*QN8; Class XZ(2): 3136AA*QP3; Class HD: 3136AA*QQ1; Class HA: 3136AA*QR9; Class HE: 3136AA*QS7; Class HG: 3136AA*QT5; Class HB: 3136AA*QU2; Class HC: 3136AA*QV0; Class FC(2): 3136AA*QW8; Class SC(2): 3136AA*QX6; Class K(2): 3136AA*QY4; Class KI(2): 3136AA*QZ1; Class AJ(2): 3136AA*RA5; Class AK(2): 3136AA*RB3; Class AZ(2): 3136AA*RC1; Class ED: 3136AA*RD9; Class EG: 3136AA*RE7; Class EA: 3136AA*RF4; Class EB: 3136AA*RG2; Class EC: 3136AA*RH0; Class EO: 3136AA*RJ6; Class FK(2): 3136AA*RK3; Class SK(2): 3136AA*RL1; Class D(2): 3136AA*RM9; Class DI(2): 3136AA*RN7; Class VD(2): 3136AA*RP2; Class NV(2): 3136AA*RQ0; Class DZ(2): 3136AA*RR8; Class GH: 3136AA*RS6; Class GJ: 3136AA*RT4; Class GE: 3136AA*RU1; Class GA: 3136AA*RV9; Class GB: 3136AA*RW7; Class GC: 3136AA*RX5; Class FD(2): 3136AA*RY3; Class SD(2): 3136AA*RZ0; Class M(2): 3136AA*SA4; Class MI: 3136AA*SB2; Class CL(2): 3136AA*SC0; Class ZN(2): 3136AA*SD8; Class FS(2): 3136AA*SE6; Class SF(2): 3136AA*SF3; Class JB(2): 3136AA*SG1; Class JF(2): 3136AA*SH9; Class JS(2): 3136AA*SJ5; Class GY(2): 3136AA*SK2; Class JC(2): 3136AA*SL0; Class FJ(2): 3136AA*SM8; Class SJ(2): 3136AA*SN6; Class EY(2): 3136AA*SP1; Class UL(2): 3136AA*SQ9; Class IU(2): 3136AA*SR7; Class LT(2): 3136AA*SS5; Class LI(2): 3136AA*ST3; Class LY: 3136AA*SU0; Class IL: 3136AA*SV8; Class BH(2): 3136AA*SW6; Class HI(2): 3136AA*SX4; Class AT(2): 3136AA*SY2; Class AU(2): 3136AA*SZ9;
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The Federal Income Tax Forms

Federal income tax forms 12. Federal income tax forms   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Federal income tax forms Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Federal income tax forms Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Federal income tax forms Method 2. Federal income tax forms RoyaltiesDepletion. Federal income tax forms Coal and iron ore. Federal income tax forms Sale of property interest. Federal income tax forms Part of future production sold. Federal income tax forms Unemployment BenefitsTypes of unemployment compensation. Federal income tax forms Governmental program. Federal income tax forms Repayment of unemployment compensation. Federal income tax forms Tax withholding. Federal income tax forms Repayment of benefits. Federal income tax forms Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Federal income tax forms Deduction for costs involved in unlawful discrimination suits. Federal income tax forms Energy conservation measure. Federal income tax forms Dwelling unit. Federal income tax forms Current income required to be distributed. Federal income tax forms Current income not required to be distributed. Federal income tax forms How to report. Federal income tax forms Losses. Federal income tax forms Grantor trust. Federal income tax forms Nonemployee compensation. Federal income tax forms Corporate director. Federal income tax forms Personal representatives. Federal income tax forms Manager of trade or business for bankruptcy estate. Federal income tax forms Notary public. Federal income tax forms Election precinct official. Federal income tax forms Difficulty-of-care payments. Federal income tax forms Maintaining space in home. Federal income tax forms Reporting taxable payments. Federal income tax forms Lotteries and raffles. Federal income tax forms Form W-2G. Federal income tax forms Reporting winnings and recordkeeping. Federal income tax forms Inherited pension or IRA. Federal income tax forms Employee awards or bonuses. Federal income tax forms Pulitzer, Nobel, and similar prizes. Federal income tax forms Payment for services. Federal income tax forms VA payments. Federal income tax forms Prizes. Federal income tax forms Strike and lockout benefits. Federal income tax forms Introduction You must include on your return all items of income you receive in the form of money, property, and services unless the tax law states that you do not include them. Federal income tax forms Some items, however, are only partly excluded from income. Federal income tax forms This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. Federal income tax forms Income that is taxable must be reported on your tax return and is subject to tax. Federal income tax forms Income that is nontaxable may have to be shown on your tax return but is not taxable. Federal income tax forms This chapter begins with discussions of the following income items. Federal income tax forms Bartering. Federal income tax forms Canceled debts. Federal income tax forms Sales parties at which you are the host or hostess. Federal income tax forms Life insurance proceeds. Federal income tax forms Partnership income. Federal income tax forms S Corporation income. Federal income tax forms Recoveries (including state income tax refunds). Federal income tax forms Rents from personal property. Federal income tax forms Repayments. Federal income tax forms Royalties. Federal income tax forms Unemployment benefits. Federal income tax forms Welfare and other public assistance benefits. Federal income tax forms These discussions are followed by brief discussions of other income items. Federal income tax forms Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 544 Sales and Other Dispositions of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Bartering Bartering is an exchange of property or services. Federal income tax forms You must include in your income, at the time received, the fair market value of property or services you receive in bartering. Federal income tax forms If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise. Federal income tax forms Generally, you report this income on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Federal income tax forms However, if the barter involves an exchange of something other than services, such as in Example 3 below, you may have to use another form or schedule instead. Federal income tax forms Example 1. Federal income tax forms You are a self-employed attorney who performs legal services for a client, a small corporation. Federal income tax forms The corporation gives you shares of its stock as payment for your services. Federal income tax forms You must include the fair market value of the shares in your income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) in the year you receive them. Federal income tax forms Example 2. Federal income tax forms You are self-employed and a member of a barter club. Federal income tax forms The club uses “credit units” as a means of exchange. Federal income tax forms It adds credit units to your account for goods or services you provide to members, which you can use to purchase goods or services offered by other members of the barter club. Federal income tax forms The club subtracts credit units from your account when you receive goods or services from other members. Federal income tax forms You must include in your income the value of the credit units that are added to your account, even though you may not actually receive goods or services from other members until a later tax year. Federal income tax forms Example 3. Federal income tax forms You own a small apartment building. Federal income tax forms In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. Federal income tax forms You must report as rental income on Schedule E (Form 1040), Supplemental Income and Loss, the fair market value of the artwork, and the artist must report as income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) the fair rental value of the apartment. Federal income tax forms Form 1099-B from barter exchange. Federal income tax forms   If you exchanged property or services through a barter exchange, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a similar statement from the barter exchange should be sent to you by February 18, 2014. Federal income tax forms It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. Federal income tax forms The IRS also will receive a copy of Form 1099-B. Federal income tax forms Canceled Debts In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest, you must include the canceled amount in your income. Federal income tax forms You have no income from the canceled debt if it is intended as a gift to you. Federal income tax forms A debt includes any indebtedness for which you are liable or which attaches to property you hold. Federal income tax forms If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. Federal income tax forms If it is a business debt, report the amount on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) (or on Schedule F (Form 1040), Profit or Loss From Farming, if the debt is farm debt and you are a farmer). Federal income tax forms Form 1099-C. Federal income tax forms   If a Federal Government agency, financial institution, or credit union cancels or forgives a debt you owe of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. Federal income tax forms The amount of the canceled debt is shown in box 2. Federal income tax forms Interest included in canceled debt. Federal income tax forms   If any interest is forgiven and included in the amount of canceled debt in box 2, the amount of interest also will be shown in box 3. Federal income tax forms Whether or not you must include the interest portion of the canceled debt in your income depends on whether the interest would be deductible when you paid it. Federal income tax forms See Deductible debt under Exceptions, later. Federal income tax forms   If the interest would not be deductible (such as interest on a personal loan), include in your income the amount from Form 1099-C, box 2. Federal income tax forms If the interest would be deductible (such as on a business loan), include in your income the net amount of the canceled debt (the amount shown in box 2 less the interest amount shown in box 3). Federal income tax forms Discounted mortgage loan. Federal income tax forms   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. Federal income tax forms You must include the canceled amount in your income. Federal income tax forms Mortgage relief upon sale or other disposition. Federal income tax forms   If you are personally liable for a mortgage (recourse debt), and you are relieved of the mortgage when you dispose of the property, you may realize gain or loss up to the fair market value of the property. Federal income tax forms To the extent the mortgage discharge exceeds the fair market value of the property, it is income from discharge of indebtedness unless it qualifies for exclusion under Excluded debt , later. Federal income tax forms Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. Federal income tax forms    You may be able to exclude part of the mortgage relief on your principal residence. Federal income tax forms See Excluded debt, later. Federal income tax forms   If you are not personally liable for a mortgage (nonrecourse debt), and you are relieved of the mortgage when you dispose of the property (such as through foreclosure), that relief is included in the amount you realize. Federal income tax forms You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. Federal income tax forms Report any gain on nonbusiness property as a capital gain. Federal income tax forms   See Publication 4681 for more information. Federal income tax forms Stockholder debt. Federal income tax forms   If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution that is generally dividend income to you. Federal income tax forms For more information, see Publication 542, Corporations. Federal income tax forms   If you are a stockholder in a corporation and you cancel a debt owed to you by the corporation, you generally do not realize income. Federal income tax forms This is because the canceled debt is considered as a contribution to the capital of the corporation equal to the amount of debt principal that you canceled. Federal income tax forms Repayment of canceled debt. Federal income tax forms   If you included a canceled amount in your income and later pay the debt, you may be able to file a claim for refund for the year the amount was included in income. Federal income tax forms You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. Federal income tax forms The statute of limitations generally does not end until 3 years after the due date of your original return. Federal income tax forms Exceptions There are several exceptions to the inclusion of canceled debt in income. Federal income tax forms These are explained next. Federal income tax forms Student loans. Federal income tax forms   Certain student loans contain a provision that all or part of the debt incurred to attend the qualified educational institution will be canceled if you work for a certain period of time in certain professions for any of a broad class of employers. Federal income tax forms   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. Federal income tax forms To qualify, the loan must have been made by: The Federal Government, a state or local government, or an instrumentality, agency, or subdivision thereof, A tax-exempt public benefit corporation that has assumed control of a state, county, or municipal hospital, and whose employees are considered public employees under state law, or An educational institution: Under an agreement with an entity described in (1) or (2) that provided the funds to the institution to make the loan, or As part of a program of the institution designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt organization described in section 501(c)(3). Federal income tax forms   A loan to refinance a qualified student loan also will qualify if it was made by an educational institution or a qualified tax-exempt organization under its program designed as described in (3)(b) above. Federal income tax forms Education loan repayment assistance. Federal income tax forms   Education loan repayments made to you by the National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program), a state education loan repayment program eligible for funds under the Public Health Service Act, or any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas are not taxable. Federal income tax forms    The provision relating to the “other state loan repayment or loan forgiveness program” was added to this exclusion for amounts received in tax years beginning after December 31, 2008. Federal income tax forms If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. Federal income tax forms See Form 1040X and its instructions for details on filing. Federal income tax forms Deductible debt. Federal income tax forms   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. Federal income tax forms This exception applies only if you use the cash method of accounting. Federal income tax forms For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. Federal income tax forms Price reduced after purchase. Federal income tax forms   In most cases, if the seller reduces the amount of debt you owe for property you purchased, you do not have income from the reduction. Federal income tax forms The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. Federal income tax forms Excluded debt. Federal income tax forms   Do not include a canceled debt in your gross income in the following situations. Federal income tax forms The debt is canceled in a bankruptcy case under title 11 of the U. Federal income tax forms S. Federal income tax forms Code. Federal income tax forms See Publication 908, Bankruptcy Tax Guide. Federal income tax forms The debt is canceled when you are insolvent. Federal income tax forms However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. Federal income tax forms See Publication 908. Federal income tax forms The debt is qualified farm debt and is canceled by a qualified person. Federal income tax forms See chapter 3 of Publication 225, Farmer's Tax Guide. Federal income tax forms The debt is qualified real property business debt. Federal income tax forms See chapter 5 of Publication 334. Federal income tax forms The cancellation is intended as a gift. Federal income tax forms The debt is qualified principal residence indebtedness. Federal income tax forms See Publication 525 for additional information. Federal income tax forms Host or Hostess If you host a party or event at which sales are made, any gift or gratuity you receive for giving the event is a payment for helping a direct seller make sales. Federal income tax forms You must report this item as income at its fair market value. Federal income tax forms Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. Federal income tax forms These expenses are deductible as miscellaneous itemized deductions subject to the 2%-of-AGI limit on Schedule A (Form 1040), but only up to the amount of income you receive for giving the party. Federal income tax forms For more information about the 50% limit for meal and entertainment expenses, see chapter 26. Federal income tax forms Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. Federal income tax forms This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Federal income tax forms However, interest income received as a result of life insurance proceeds may be taxable. Federal income tax forms Proceeds not received in installments. Federal income tax forms   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. Federal income tax forms If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. Federal income tax forms Proceeds received in installments. Federal income tax forms   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Federal income tax forms   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. Federal income tax forms Include anything over this excluded part in your income as interest. Federal income tax forms Surviving spouse. Federal income tax forms   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude up to $1,000 a year of the interest included in the installments. Federal income tax forms If you remarry, you can continue to take the exclusion. Federal income tax forms Surrender of policy for cash. Federal income tax forms   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. Federal income tax forms In most cases, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. Federal income tax forms    You should receive a Form 1099-R showing the total proceeds and the taxable part. Federal income tax forms Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. Federal income tax forms More information. Federal income tax forms   For more information, see Life Insurance Proceeds in Publication 525. Federal income tax forms Endowment Contract Proceeds An endowment contract is a policy under which you are paid a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. Federal income tax forms Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. Federal income tax forms To determine your cost, subtract any amount that you previously received under the contract and excluded from your income from the total premiums (or other consideration) paid for the contract. Federal income tax forms Include the part of the lump sum payment that is more than your cost in your income. Federal income tax forms Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are excluded from income if the insured is terminally or chronically ill. Federal income tax forms Viatical settlement. Federal income tax forms   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. Federal income tax forms A viatical settlement provider is a person who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill and who meets the requirements of section 101(g)(2)(B) of the Internal Revenue Code. Federal income tax forms Exclusion for terminal illness. Federal income tax forms    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. Federal income tax forms This is a person who has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification. Federal income tax forms Exclusion for chronic illness. Federal income tax forms    If the insured is a chronically ill individual who is not terminally ill, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. Federal income tax forms Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. Federal income tax forms This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. Federal income tax forms For information on the limit and the definitions of chronically ill individual, qualified long-term care services, and long-term care insurance contracts, see Long-Term Care Insurance Contracts under Sickness and Injury Benefits in Publication 525. Federal income tax forms Exception. Federal income tax forms   The exclusion does not apply to any amount paid to a person (other than the insured) who has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the person, or Has a financial interest in the person's business. Federal income tax forms Form 8853. Federal income tax forms   To claim an exclusion for accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. Federal income tax forms You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. Federal income tax forms Public Safety Officer Killed in the Line of Duty If you are a survivor of a public safety officer who was killed in the line of duty, you may be able to exclude from income certain amounts you receive. Federal income tax forms For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. Federal income tax forms For more information, see Publication 559, Survivors, Executors, and Administrators. Federal income tax forms Partnership Income A partnership generally is not a taxable entity. Federal income tax forms The income, gains, losses, deductions, and credits of a partnership are passed through to the partners based on each partner's distributive share of these items. Federal income tax forms Schedule K-1 (Form 1065). Federal income tax forms    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. Federal income tax forms S. Federal income tax forms Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. Federal income tax forms In addition, the partnership will send each partner a copy of the Partner's Instructions for Schedule K-1 (Form 1065) to help each partner report his or her share of the partnership's income, deductions, credits, and tax preference items. Federal income tax forms Keep Schedule K-1 (Form 1065) for your records. Federal income tax forms Do not attach it to your Form 1040, unless you are specifically required to do so. Federal income tax forms For more information on partnerships, see Publication 541, Partnerships. Federal income tax forms Qualified joint venture. Federal income tax forms   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Federal income tax forms To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Federal income tax forms For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. Federal income tax forms S Corporation Income In most cases, an S corporation does not pay tax on its income. Federal income tax forms Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. Federal income tax forms Schedule K-1 (Form 1120S). Federal income tax forms   An S corporation must file a return on Form 1120S, U. Federal income tax forms S. Federal income tax forms Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. Federal income tax forms In addition, the S corporation will send each shareholder a copy of the Shareholder's Instructions for Schedule K-1 (Form 1120S) to help each shareholder report his or her share of the S corporation's income, losses, credits, and deductions. Federal income tax forms Keep Schedule K-1 (Form 1120S) for your records. Federal income tax forms Do not attach it to your Form 1040, unless you are specifically required to do so. Federal income tax forms For more information on S corporations and their shareholders, see the Instructions for Form 1120S. Federal income tax forms Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. Federal income tax forms The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). Federal income tax forms You also may have recoveries of non-itemized deductions (such as payments on previously deducted bad debts) and recoveries of items for which you previously claimed a tax credit. Federal income tax forms Tax benefit rule. Federal income tax forms   You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. Federal income tax forms For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year. Federal income tax forms For more information, see Publication 525. Federal income tax forms Federal income tax refund. Federal income tax forms   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. Federal income tax forms State tax refund. Federal income tax forms   If you received a state or local income tax refund (or credit or offset) in 2013, you generally must include it in income if you deducted the tax in an earlier year. Federal income tax forms The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. Federal income tax forms The IRS also will receive a copy of the Form 1099-G. Federal income tax forms If you file Form 1040, use the State and Local Income Tax Refund Worksheet in the 2013 Form 1040 instructions for line 10 to figure the amount (if any) to include in your income. Federal income tax forms See Publication 525 for when you must use another worksheet. Federal income tax forms   If you could choose to deduct for a tax year either: State and local income taxes, or State and local general sales taxes, then the maximum refund that you may have to include in income is limited to the excess of the tax you chose to deduct for that year over the tax you did not choose to deduct for that year. Federal income tax forms For examples, see Publication 525. Federal income tax forms Mortgage interest refund. Federal income tax forms    If you received a refund or credit in 2013 of mortgage interest paid in an earlier year, the amount should be shown in box 3 of your Form 1098, Mortgage Interest Statement. Federal income tax forms Do not subtract the refund amount from the interest you paid in 2013. Federal income tax forms You may have to include it in your income under the rules explained in the following discussions. Federal income tax forms Interest on recovery. Federal income tax forms   Interest on any of the amounts you recover must be reported as interest income in the year received. Federal income tax forms For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. Federal income tax forms Recovery and expense in same year. Federal income tax forms   If the refund or other recovery and the expense occur in the same year, the recovery reduces the deduction or credit and is not reported as income. Federal income tax forms Recovery for 2 or more years. Federal income tax forms   If you receive a refund or other recovery that is for amounts you paid in 2 or more separate years, you must allocate, on a pro rata basis, the recovered amount between the years in which you paid it. Federal income tax forms This allocation is necessary to determine the amount of recovery from any earlier years and to determine the amount, if any, of your allowable deduction for this item for the current year. Federal income tax forms For information on how to compute the allocation, see Recoveries in Publication 525. Federal income tax forms Itemized Deduction Recoveries If you recover any amount that you deducted in an earlier year on Schedule A (Form 1040), you generally must include the full amount of the recovery in your income in the year you receive it. Federal income tax forms Where to report. Federal income tax forms   Enter your state or local income tax refund on Form 1040, line 10, and the total of all other recoveries as other income on Form 1040, line 21. Federal income tax forms You cannot use Form 1040A or Form 1040EZ. Federal income tax forms Standard deduction limit. Federal income tax forms   You generally are allowed to claim the standard deduction if you do not itemize your deductions. Federal income tax forms Only your itemized deductions that are more than your standard deduction are subject to the recovery rule (unless you are required to itemize your deductions). Federal income tax forms If your total deductions on the earlier year return were not more than your income for that year, include in your income this year the lesser of: Your recoveries, or The amount by which your itemized deductions exceeded the standard deduction. Federal income tax forms Example. Federal income tax forms For 2012, you filed a joint return. Federal income tax forms Your taxable income was $60,000 and you were not entitled to any tax credits. Federal income tax forms Your standard deduction was $11,900, and you had itemized deductions of $14,000. Federal income tax forms In 2013, you received the following recoveries for amounts deducted on your 2012 return: Medical expenses $200 State and local income tax refund 400 Refund of mortgage interest 325 Total recoveries $925 None of the recoveries were more than the deductions taken for 2012. Federal income tax forms The difference between the state and local income tax you deducted and your local general sales tax was more than $400. Federal income tax forms Your total recoveries are less than the amount by which your itemized deductions exceeded the standard deduction ($14,000 − 11,900 = $2,100), so you must include your total recoveries in your income for 2013. Federal income tax forms Report the state and local income tax refund of $400 on Form 1040, line 10, and the balance of your recoveries, $525, on Form 1040, line 21. Federal income tax forms Standard deduction for earlier years. Federal income tax forms   To determine if amounts recovered in 2013 must be included in your income, you must know the standard deduction for your filing status for the year the deduction was claimed. Federal income tax forms Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. Federal income tax forms Example. Federal income tax forms You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. Federal income tax forms Your itemized deductions were $12,350. Federal income tax forms The standard deduction that you could have claimed was $11,900. Federal income tax forms In 2013, you recovered $2,100 of your 2012 itemized deductions. Federal income tax forms None of the recoveries were more than the actual deductions for 2012. Federal income tax forms Include $450 of the recoveries in your 2013 income. Federal income tax forms This is the smaller of your recoveries ($2,100) or the amount by which your itemized deductions were more than the standard deduction ($12,350 − $11,900 = $450). Federal income tax forms Recovery limited to deduction. Federal income tax forms   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. Federal income tax forms The amount you include in your income is limited to the smaller of: The amount deducted on Schedule A (Form 1040), or The amount recovered. Federal income tax forms Example. Federal income tax forms During 2012 you paid $1,700 for medical expenses. Federal income tax forms From this amount you subtracted $1,500, which was 7. Federal income tax forms 5% of your adjusted gross income. Federal income tax forms Your actual medical expense deduction was $200. Federal income tax forms In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. Federal income tax forms The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. Federal income tax forms Other recoveries. Federal income tax forms   See Recoveries in Publication 525 if: You have recoveries of items other than itemized deductions, or You received a recovery for an item for which you claimed a tax credit (other than investment credit or foreign tax credit) in a prior year. Federal income tax forms Rents from Personal Property If you rent out personal property, such as equipment or vehicles, how you report your income and expenses is in most cases determined by: Whether or not the rental activity is a business, and Whether or not the rental activity is conducted for profit. Federal income tax forms In most cases, if your primary purpose is income or profit and you are involved in the rental activity with continuity and regularity, your rental activity is a business. Federal income tax forms See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. Federal income tax forms Reporting business income and expenses. Federal income tax forms    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Federal income tax forms The form instructions have information on how to complete them. Federal income tax forms Reporting nonbusiness income. Federal income tax forms   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. Federal income tax forms List the type and amount of the income on the dotted line next to line 21. Federal income tax forms Reporting nonbusiness expenses. Federal income tax forms   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. Federal income tax forms Also enter the amount and “PPR” on the dotted line next to line 36. Federal income tax forms   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. Federal income tax forms See Activity not for profit , under Other Income, later. Federal income tax forms Repayments If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. Federal income tax forms Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Federal income tax forms Generally, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction. Federal income tax forms Type of deduction. Federal income tax forms   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Federal income tax forms You generally deduct the repayment on the same form or schedule on which you previously reported it as income. Federal income tax forms For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Federal income tax forms If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). Federal income tax forms If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). Federal income tax forms Repaid social security benefits. Federal income tax forms   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. Federal income tax forms Repayment of $3,000 or less. Federal income tax forms   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Federal income tax forms If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. Federal income tax forms Repayment over $3,000. Federal income tax forms   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). Federal income tax forms However, you can choose instead to take a tax credit for the year of repayment if you included the income under a claim of right. Federal income tax forms This means that at the time you included the income, it appeared that you had an unrestricted right to it. Federal income tax forms If you qualify for this choice, figure your tax under both methods and compare the results. Federal income tax forms Use the method (deduction or credit) that results in less tax. Federal income tax forms When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. Federal income tax forms Each instance of repayment is not considered separately. Federal income tax forms Method 1. Federal income tax forms   Figure your tax for 2013 claiming a deduction for the repaid amount. Federal income tax forms If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. Federal income tax forms Method 2. Federal income tax forms   Figure your tax for 2013 claiming a credit for the repaid amount. Federal income tax forms Follow these steps. Federal income tax forms Figure your tax for 2013 without deducting the repaid amount. Federal income tax forms Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Federal income tax forms Subtract the tax in (2) from the tax shown on your return for the earlier year. Federal income tax forms This is the credit. Federal income tax forms Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). Federal income tax forms   If method 1 results in less tax, deduct the amount repaid. Federal income tax forms If method 2 results in less tax, claim the credit figured in (3) above on Form 1040, line 71, by adding the amount of the credit to any other credits on this line, and entering “I. Federal income tax forms R. Federal income tax forms C. Federal income tax forms 1341” in the column to the right of line 71. Federal income tax forms   An example of this computation can be found in Publication 525. Federal income tax forms Repaid wages subject to social security and Medicare taxes. Federal income tax forms   If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. Federal income tax forms If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. Federal income tax forms File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Federal income tax forms Repaid wages subject to Additional Medicare Tax. Federal income tax forms   Employers cannot make an adjustment or file a claim for refund for Additional Medicare Tax withholding when there is a repayment of wages received by an employee in a prior year because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year. Federal income tax forms If you had to repay an amount that you included in your wages or compensation in an earlier year, and on which Additional Medicare Tax was paid, you may be able to recover the Additional Medicare Tax paid on the amount. Federal income tax forms To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. Federal income tax forms S. Federal income tax forms Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. Federal income tax forms See the Instructions for Form 1040X. Federal income tax forms Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. Federal income tax forms In most cases you report royalties in Part I of Schedule E (Form 1040). Federal income tax forms However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. Federal income tax forms , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Federal income tax forms Copyrights and patents. Federal income tax forms   Royalties from copyrights on literary, musical, or artistic works, and similar property, or from patents on inventions, are amounts paid to you for the right to use your work over a specified period of time. Federal income tax forms Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. Federal income tax forms Oil, gas, and minerals. Federal income tax forms   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. Federal income tax forms The royalties are based on units, such as barrels, tons, etc. Federal income tax forms , and are paid to you by a person or company who leases the property from you. Federal income tax forms Depletion. Federal income tax forms   If you are the owner of an economic interest in mineral deposits or oil and gas wells, you can recover your investment through the depletion allowance. Federal income tax forms For information on this subject, see chapter 9 of Publication 535. Federal income tax forms Coal and iron ore. Federal income tax forms   Under certain circumstances, you can treat amounts you receive from the disposal of coal and iron ore as payments from the sale of a capital asset, rather than as royalty income. Federal income tax forms For information about gain or loss from the sale of coal and iron ore, see Publication 544. Federal income tax forms Sale of property interest. Federal income tax forms   If you sell your complete interest in oil, gas, or mineral rights, the amount you receive is considered payment for the sale of property used in a trade or business under section 1231, not royalty income. Federal income tax forms Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). Federal income tax forms For more information on selling section 1231 property, see chapter 3 of Publication 544. Federal income tax forms   If you retain a royalty, an overriding royalty, or a net profit interest in a mineral property for the life of the property, you have made a lease or a sublease, and any cash you receive for the assignment of other interests in the property is ordinary income subject to a depletion allowance. Federal income tax forms Part of future production sold. Federal income tax forms   If you own mineral property but sell part of the future production, in most cases you treat the money you receive from the buyer at the time of the sale as a loan from the buyer. Federal income tax forms Do not include it in your income or take depletion based on it. Federal income tax forms   When production begins, you include all the proceeds in your income, deduct all the production expenses, and deduct depletion from that amount to arrive at your taxable income from the property. Federal income tax forms Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. Federal income tax forms Unemployment compensation. Federal income tax forms   You must include in income all unemployment compensation you receive. Federal income tax forms You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. Federal income tax forms In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Federal income tax forms Types of unemployment compensation. Federal income tax forms   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. Federal income tax forms It includes the following benefits. Federal income tax forms Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. Federal income tax forms State unemployment insurance benefits. Federal income tax forms Railroad unemployment compensation benefits. Federal income tax forms Disability payments from a government program paid as a substitute for unemployment compensation. Federal income tax forms (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. Federal income tax forms See chapter 5 for more information. Federal income tax forms ) Trade readjustment allowances under the Trade Act of 1974. Federal income tax forms Unemployment assistance under the Disaster Relief and Emergency Assistance Act. Federal income tax forms Unemployment assistance under the Airline Deregulation Act of 1974 Program. Federal income tax forms Governmental program. Federal income tax forms   If you contribute to a governmental unemployment compensation program and your contributions are not deductible, amounts you receive under the program are not included as unemployment compensation until you recover your contributions. Federal income tax forms If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. Federal income tax forms Repayment of unemployment compensation. Federal income tax forms   If you repaid in 2013 unemployment compensation you received in 2013, subtract the amount you repaid from the total amount you received and enter the difference on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Federal income tax forms On the dotted line next to your entry enter “Repaid” and the amount you repaid. Federal income tax forms If you repaid unemployment compensation in 2013 that you included in income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 23, if you itemize deductions. Federal income tax forms If the amount is more than $3,000, see Repayments , earlier. Federal income tax forms Tax withholding. Federal income tax forms   You can choose to have federal income tax withheld from your unemployment compensation. Federal income tax forms To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. Federal income tax forms Tax will be withheld at 10% of your payment. Federal income tax forms    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. Federal income tax forms If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Federal income tax forms For more information on estimated tax, see chapter 4. Federal income tax forms Supplemental unemployment benefits. Federal income tax forms   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. Federal income tax forms They are taxable as wages and are subject to withholding for income tax. Federal income tax forms They may be subject to social security and Medicare taxes. Federal income tax forms For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. Federal income tax forms Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Federal income tax forms Repayment of benefits. Federal income tax forms   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. Federal income tax forms If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. Federal income tax forms If you repay the benefits in a later year, you must include the full amount of the benefits received in your income for the year you received them. Federal income tax forms   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. Federal income tax forms (You cannot use Form 1040A or Form 1040EZ. Federal income tax forms ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. Federal income tax forms If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. Federal income tax forms For more information on this, see Repayments , earlier. Federal income tax forms Private unemployment fund. Federal income tax forms   Unemployment benefit payments from a private (nonunion) fund to which you voluntarily contribute are taxable only if the amounts you receive are more than your total payments into the fund. Federal income tax forms Report the taxable amount on Form 1040, line 21. Federal income tax forms Payments by a union. Federal income tax forms   Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Form 1040, line 21. Federal income tax forms However, if you contribute to a special union fund and your payments to the fund are not deductible, the unemployment benefits you receive from the fund are includible in your income only to the extent they are more than your contributions. Federal income tax forms Guaranteed annual wage. Federal income tax forms   Payments you receive from your employer during periods of unemployment, under a union agreement that guarantees you full pay during the year, are taxable as wages. Federal income tax forms Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Federal income tax forms State employees. Federal income tax forms   Payments similar to a state's unemployment compensation may be made by the state to its employees who are not covered by the state's unemployment compensation law. Federal income tax forms Although the payments are fully taxable, do not report them as unemployment compensation. Federal income tax forms Report these payments on Form 1040, line 21. Federal income tax forms Welfare and Other Public Assistance Benefits Do not include in your income governmental benefit payments from a public welfare fund based upon need, such as payments to blind individuals under a state public assistance law. Federal income tax forms Payments from a state fund for the victims of crime should not be included in the victims' incomes if they are in the nature of welfare payments. Federal income tax forms Do not deduct medical expenses that are reimbursed by such a fund. Federal income tax forms You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. Federal income tax forms Reemployment Trade Adjustment Assistance (RTAA) payments. Federal income tax forms   RTAA payments received from a state must be included in your income. Federal income tax forms The state must send you Form 1099-G to advise you of the amount you should include in income. Federal income tax forms The amount should be reported on Form 1040, line 21. Federal income tax forms Persons with disabilities. Federal income tax forms   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. Federal income tax forms However, you do not include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability. Federal income tax forms Excludable amounts include payments for transportation and attendant care, such as interpreter services for the deaf, reader services for the blind, and services to help individuals with an intellectual disability do their work. Federal income tax forms Disaster relief grants. Federal income tax forms    Do not include post-disaster grants received under the Robert T. Federal income tax forms Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, child care, or funeral expenses. Federal income tax forms Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. Federal income tax forms If you have deducted a casualty loss for the loss of your personal residence and you later receive a disaster relief grant for the loss of the same residence, you may have to include part or all of the grant in your taxable income. Federal income tax forms See Recoveries , earlier. Federal income tax forms Unemployment assistance payments under the Act are taxable unemployment compensation. Federal income tax forms See Unemployment compensation under Unemployment Benefits, earlier. Federal income tax forms Disaster relief payments. Federal income tax forms   You can exclude from income any amount you receive that is a qualified disaster relief payment. Federal income tax forms A qualified disaster relief payment is an amount paid to you: To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses that result from a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of your home or repair or replacement of its contents to the extent it is due to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier because of the death or personal physical injuries incurred as a result of a qualified disaster; or By a federal, state, or local government, or agency, or instrumentality in connection with a qualified disaster in order to promote the general welfare. Federal income tax forms You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. Federal income tax forms The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. Federal income tax forms   A qualified disaster is: A disaster which results from a terrorist or military action; A federally declared disaster; or A disaster which results from an accident involving a common carrier, or from any other event, which is determined to be catastrophic by the Secretary of the Treasury or his or her delegate. Federal income tax forms   For amounts paid under item (4), a disaster is qualified if it is determined by an applicable federal, state, or local authority to warrant assistance from the federal, state, or local government, agency, or instrumentality. Federal income tax forms Disaster mitigation payments. Federal income tax forms   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. Federal income tax forms Qualified disaster mitigation payments are also most commonly paid to you in the period immediately following damage to property as a result of a natural disaster. Federal income tax forms However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. Federal income tax forms They are paid to you through state and local governments based on the provisions of the Robert T. Federal income tax forms Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. Federal income tax forms   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. Federal income tax forms Home Affordable Modification Program (HAMP). Federal income tax forms   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. Federal income tax forms Mortgage assistance payments under section 235 of the National Housing Act. Federal income tax forms   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. Federal income tax forms Interest paid for the homeowner under the mortgage assistance program cannot be deducted. Federal income tax forms Medicare. Federal income tax forms   Medicare benefits received under title XVIII of the Social Security Act are not includible in the gross income of the individuals for whom they are paid. Federal income tax forms This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). Federal income tax forms Old-age, survivors, and disability insurance benefits (OASDI). Federal income tax forms   Generally, OASDI payments under section 202 of title II of the Social Security Act are not includible in the gross income of the individuals to whom they are paid. Federal income tax forms This applies to old-age insurance benefits, and insurance benefits for wives, husbands, children, widows, widowers, mothers and fathers, and parents, as well as the lump-sum death payment. Federal income tax forms Nutrition Program for the Elderly. Federal income tax forms    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. Federal income tax forms If you prepare and serve free meals for the program, include in your income as wages the cash pay you receive, even if you are also eligible for food benefits. Federal income tax forms Payments to reduce cost of winter energy. Federal income tax forms   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. Federal income tax forms Other Income The following brief discussions are arranged in alphabetical order. Federal income tax forms Other income items briefly discussed below are referenced to publications which provide more topical information. Federal income tax forms Activity not for profit. Federal income tax forms   You must include on your return income from an activity from which you do not expect to make a profit. Federal income tax forms An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. Federal income tax forms Enter this income on Form 1040, line 21. Federal income tax forms Deductions for expenses related to the activity are limited. Federal income tax forms They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). Federal income tax forms See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. Federal income tax forms Alaska Permanent Fund dividend. Federal income tax forms   If you received a payment from Alaska's mineral income fund (Alaska Permanent Fund dividend), report it as income on line 21 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Federal income tax forms The state of Alaska sends each recipient a document that shows the amount of the payment with the check. Federal income tax forms The amount also is reported to IRS. Federal income tax forms Alimony. Federal income tax forms   Include in your income on Form 1040, line 11, any alimony payments you receive. Federal income tax forms Amounts you receive for child support are not income to you. Federal income tax forms Alimony and child support payments are discussed in chapter 18. Federal income tax forms Bribes. Federal income tax forms   If you receive a bribe, include it in your income. Federal income tax forms Campaign contributions. Federal income tax forms   These contributions are not income to a candidate unless they are diverted to his or her personal use. Federal income tax forms To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. Federal income tax forms However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U. Federal income tax forms S. Federal income tax forms Income Tax Return for Certain Political Organizations. Federal income tax forms Excess campaign funds transferred to an office account must be included in the officeholder's income on Form 1040, line 21, in the year transferred. Federal income tax forms Car pools. Federal income tax forms   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. Federal income tax forms These amounts are considered reimbursement for your expenses. Federal income tax forms However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. Federal income tax forms Cash rebates. Federal income tax forms   A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. Federal income tax forms Example. Federal income tax forms You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. Federal income tax forms The $2,000 is not income to you. Federal income tax forms Your basis in the car is $22,000. Federal income tax forms This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. Federal income tax forms Casualty insurance and other reimbursements. Federal income tax forms   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. Federal income tax forms See chapter 25 for more information. Federal income tax forms Child support payments. Federal income tax forms   You should not report these payments on your return. Federal income tax forms See chapter 18 for more information. Federal income tax forms Court awards and damages. Federal income tax forms   To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. Federal income tax forms The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. Federal income tax forms Include the following as ordinary income. Federal income tax forms Interest on any award. Federal income tax forms Compensation for lost wages or lost profits in most cases. Federal income tax forms Punitive damages, in most cases. Federal income tax forms It does not matter if they relate to a physical injury or physical sickness. Federal income tax forms Amounts received in settlement of pension rights (if you did not contribute to the plan). Federal income tax forms Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. Federal income tax forms Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. Federal income tax forms Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. Federal income tax forms   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). Federal income tax forms Emotional distress. Federal income tax forms   Emotional distress itself is not a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. Federal income tax forms Do not include them in your income. Federal income tax forms   If the emotional distress is due to a personal injury that is not due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages you receive for medical care due to that emotional distress. Federal income tax forms Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. Federal income tax forms Deduction for costs involved in unlawful discrimination suits. Federal income tax forms   You may be able to deduct attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination under various provisions of federal, state, and local law listed in Internal Revenue Code section 62(e), a claim against the United States government, or a claim under section 1862(b)(3)(A) of the Social Security Act. Federal income tax forms For more information, see Publication 525. Federal income tax forms Credit card insurance. Federal income tax forms   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. Federal income tax forms These plans make the minimum monthly payment on your credit card account if you cannot make the payment due to injury, illness, disability, or unemployment. Federal income tax forms Report on Form 1040, line 21, the amount of benefits you received during the year that is more than the amount of the premiums you paid during the year. Federal income tax forms Down payment assistance. Federal income tax forms   If you purchase a home and receive assistance from a nonprofit corporation to make the down payment, that assistance is not included in your income. Federal income tax forms If the corporation qualifies as a tax-exempt charitable organization, the assistance is treated as a gift and is included in your basis of the house. Federal income tax forms If the corporation does not qualify, the assistance is treated as a rebate or reduction of the purchase price and is not included in your basis. Federal income tax forms Employment agency fees. Federal income tax forms   If you get a job through an employment agency, and the fee is paid by your employer, the fee is not includible in your income if you are not liable for it. Federal income tax forms However, if you pay it and your employer reimburses you for it, it is includible in your income. Federal income tax forms Energy conservation subsidies. Federal income tax forms   You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. Federal income tax forms Energy conservation measure. Federal income tax forms   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. Federal income tax forms Dwelling unit. Federal income tax forms   This includes a house, apartment, condominium, mobile home, boat, or similar property. Federal income tax forms If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. Federal income tax forms Estate and trust income. Federal income tax forms    An estate or trust, unlike a partnership, may have to pay federal income tax. Federal income tax forms If you are a beneficiary of an estate or trust, you may be taxed on your share of its income distributed or required to be distributed to you. Federal income tax forms However, there is never a double tax. Federal income tax forms Estates and trusts file their returns on Form 1041, U. Federal income tax forms S. Federal income tax forms Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). Federal income tax forms Current income required to be distributed. Federal income tax forms   If you are the beneficiary of an estate or trust that must distribute all of its current income, you must report your share of the distributable net income, whether or not you actually received it. Federal income tax forms Current income not required to be distributed. Federal income tax forms    If you are the beneficiary of an estate or trust and the fiduciary has the choice of whether to distribute all or part of the current income, you must report: All income that is required to be distributed to you, whether or not it is actually distributed, plus All other amounts actually paid or credited to you, up to the amount of your share of distributable net income. Federal income tax forms How to report. Federal income tax forms   Treat each item of income the same way that the estate or trust would treat it. Federal income tax forms For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. Federal income tax forms The same rule applies to distributions of tax-exempt interest and capital gains. Federal income tax forms   The fiduciary of the estate or trust must tell you the type of items making up your share of the estate or trust income and any credits you are allowed on your individual income tax return. Federal income tax forms Losses. Federal income tax forms   Losses of estates and trusts generally are not deductible by the beneficiaries. Federal income tax forms Grantor trust. Federal income tax forms   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. Federal income tax forms (The grantor is the one who transferred property to the trust. Federal income tax forms ) This rule applies if the property (or income from the property) put into the trust will or may revert (be returned) to the grantor or the grantor's spouse. Federal income tax forms   Generally, a trust is a grantor trust if the grantor has a reversionary interest valued (at the date of transfer) at more than 5% of the value of the transferred property. Federal income tax forms Expenses paid by another. Federal income tax forms   If your personal expenses are paid for by another person, such as a corporation, the payment may be taxable to you depending upon your relationship with that person and the nature of the payment. Federal income tax forms But if the payment makes up for a loss caused by that person, and only restores you to the position you were in before the loss, the payment is not includible in your income. Federal income tax forms Fees for services. Federal income tax forms   Include all fees for your services in your income. Federal income tax forms Examples of these fees are amounts you receive for services you perform as: A corporate director, An executor, administrator, or personal representative of an estate, A manager of a trade or business you operated before declaring Chapter 11 bankruptcy, A notary public, or An election precinct official. Federal income tax forms Nonemployee compensation. Federal income tax forms   If you are not an employee and the fees for your services from the same payer total $600 or more for the year, you may receive a Form 1099-MISC. Federal income tax forms You may need to report your fees as self-employment income. Federal income tax forms See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. Federal income tax forms Corporate director. Federal income tax forms   Corporate director fees are self-employment income. Federal income tax forms Report these payments on Schedule C or Schedule C-EZ (Form 1040). Federal income tax forms Personal representatives. Federal income tax forms   All personal representatives must include in their gross income fees paid to them from an estate. Federal income tax forms If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on Form 1040, line 21. Federal income tax forms If you are in the trade or business of being an executor, report these fees as self-employment income on Schedule C or Schedule C-EZ (Form 1040). Federal income tax forms The fee is not includible in income if it is waived. Federal income tax forms Manager of trade or business for bankruptcy estate. Federal income tax forms   Include in your income all payments received from your bankruptcy estate for managing or operating a trade or business that you operated before you filed for bankruptcy. Federal income tax forms Report this income on Form 1040, line 21. Federal income tax forms Notary public. Federal income tax forms    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). Federal income tax forms These payments are not subject to self-employment tax. Federal income tax forms See the separate instructions for Schedule SE (Form 1040) for details. Federal income tax forms Election precinct official. Federal income tax forms    You should receive a Form W-2 showing payments for services performed as an election official or election worker. Federal income tax forms Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Federal income tax forms Foster care providers. Federal income tax forms   Payments you receive from a state, political subdivision, or a qualified foster care placement agency for providing care to qualified foster individuals in your home generally are not included in your income. Federal income tax forms However, you must include in your income payments received for the care of more than 5 individuals age 19 or older and certain difficulty-of-care payments. Federal income tax forms   A qualified foster individual is a person who: Is living in a foster family home, and Was placed there by: An agency of a state or one of its political subdivisions, or A qualified foster care placement agency. Federal income tax forms Difficulty-of-care payments. Federal income tax forms   These are additional payments that are designated by the payer as compensation for providing the additional care that is required for physically, mentally, or emotionally handicapped qualified foster individuals. Federal income tax forms A state must determine that the additional compensation is needed, and the care for which the payments are made must be provided in your home. Federal income tax forms   You must include in your income difficulty-of-care payments received for more than: 10 qualified foster individuals under age 19, or 5 qualified foster individuals age 19 or older. Federal income tax forms Maintaining space in home. Federal income tax forms   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. Federal income tax forms Reporting taxable payments. Federal income tax forms    If you receive payments that you must include in your income, you are in business as a foster care provider and you are self-employed. Federal income tax forms Report the payments on Schedule C or Schedule C-EZ (Form 1040). Federal income tax forms See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. Federal income tax forms Found property. Federal income tax forms   If you find and keep property that does not belong to you that has been lost or abandoned (treasure-trove), it is taxable to you at its fair market value in the first year it is your undisputed possession. Federal income tax forms Free tour. Federal income tax forms   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. Federal income tax forms Report the fair market value of the tour on Form 1040, line 21, if you are not in the trade or business of organizing tours. Federal income tax forms You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. Federal income tax forms If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). Federal income tax forms Gambling winnings. Federal income tax forms   You must include your gambling winnings in income on Form 1040, line 21. Federal income tax forms If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. Federal income tax forms Lotteries and raffles. Federal income tax forms   Winnings from lotteries and raffles are gambling winnings. Federal income tax forms In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. Federal income tax forms    If you win a state lottery prize payable in installments, see Publication 525 for more information. Federal income tax forms Form W-2G. Federal income tax forms   You may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. Federal income tax forms Include the amount from box 1 on Form 1040, line 21. Federal income tax forms Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. Federal income tax forms Reporting winnings and recordkeeping. Federal income tax forms   For more information on reporting gam