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File Past Year Taxes

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File Past Year Taxes

File past year taxes Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). File past year taxes Nonbusiness income (line 7). File past year taxes Nonbusiness capital losses. File past year taxes Business capital losses. File past year taxes Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. File past year taxes Step 1. File past year taxes   Complete your tax return for the year. File past year taxes You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. File past year taxes Estates and trusts — Form 1041, line 22. File past year taxes   If the amount on that line is not negative, stop here — you do not have an NOL. File past year taxes Step 2. File past year taxes   Determine whether you have an NOL and its amount. File past year taxes See How To Figure an NOL , later. File past year taxes If you do not have an NOL, stop here. File past year taxes Step 3. File past year taxes   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. File past year taxes See When To Use an NOL , later. File past year taxes Step 4. File past year taxes   Deduct the NOL in the carryback or carryforward year. File past year taxes See How To Claim an NOL Deduction , later. File past year taxes If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. File past year taxes Step 5. File past year taxes   Determine the amount of your unused NOL. File past year taxes See How To Figure an NOL Carryover , later. File past year taxes Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. File past year taxes Note. File past year taxes   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. File past year taxes How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. File past year taxes There are rules that limit what you can deduct when figuring an NOL. File past year taxes In general, the following items are not allowed when figuring an NOL. File past year taxes Any deduction for personal exemptions. File past year taxes Capital losses in excess of capital gains. File past year taxes The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. File past year taxes Nonbusiness deductions in excess of nonbusiness income. File past year taxes The net operating loss deduction. File past year taxes The domestic production activities deduction. File past year taxes Form 1045, Schedule A. File past year taxes   Use Form 1045, Schedule A, to figure an NOL. File past year taxes The following discussion explains Schedule A and includes an illustrated example. File past year taxes   First, complete Form 1045, Schedule A, line 1, using amounts from your return. File past year taxes If line 1 is a negative amount, you may have an NOL. File past year taxes   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. File past year taxes Nonbusiness deductions (line 6). File past year taxes   Enter on line 6 deductions that are not connected to your trade or business or your employment. File past year taxes Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. File past year taxes   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. File past year taxes   Do not enter business deductions on line 6. File past year taxes These are deductions that are connected to your trade or business. File past year taxes They include the following. File past year taxes State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). File past year taxes Moving expenses. File past year taxes Educator expenses. File past year taxes The deduction for the deductible part of self-employed health insurance. File past year taxes Domestic production activities deduction. File past year taxes Rental losses. File past year taxes Loss on the sale or exchange of business real estate or depreciable property. File past year taxes Your share of a business loss from a partnership or an S corporation. File past year taxes Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. File past year taxes If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). File past year taxes Loss on the sale of accounts receivable (if you use an accrual method of accounting). File past year taxes Interest and litigation expenses on state and federal income taxes related to your business. File past year taxes Unrecovered investment in a pension or annuity claimed on a decedent's final return. File past year taxes Payment by a federal employee to buy back sick leave used in an earlier year. File past year taxes Nonbusiness income (line 7). File past year taxes   Enter on line 7 only income that is not related to your trade or business or your employment. File past year taxes For example, enter your annuity income, dividends, and interest on investments. File past year taxes Also, include your share of nonbusiness income from partnerships and S corporations. File past year taxes   Do not include on line 7 the income you receive from your trade or business or your employment. File past year taxes This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. File past year taxes Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. File past year taxes Adjustment for section 1202 exclusion (line 17). File past year taxes   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. File past year taxes Adjustments for capital losses (lines 19–22). File past year taxes   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. File past year taxes Nonbusiness capital losses. File past year taxes   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). File past year taxes If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. File past year taxes Business capital losses. File past year taxes   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). File past year taxes Domestic production activities deduction (line 23). File past year taxes   You cannot take the domestic production activities deduction when figuring your NOL. File past year taxes Enter on line 23 any domestic production activities deduction claimed on your return. File past year taxes NOLs from other years (line 24). File past year taxes   You cannot deduct any NOL carryovers or carrybacks from other years. File past year taxes Enter the total amount of your NOL deduction for losses from other years. File past year taxes Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. File past year taxes It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. File past year taxes Example. File past year taxes Glenn Johnson is in the retail record business. File past year taxes He is single and has the following income and deductions on his Form 1040 for 2013. File past year taxes See the illustrated Form 1040 , later. File past year taxes INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). File past year taxes However, to figure whether he has an NOL, certain deductions are not allowed. File past year taxes He uses Form 1045, Schedule A, to figure his NOL. File past year taxes See the Illustrated Form 1045, Schedule A , later. File past year taxes The following items are not allowed on Form 1045, Schedule A. File past year taxes Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. File past year taxes Please click the link to view the image. File past year taxes Form 1040, page 1 This image is too large to be displayed in the current screen. File past year taxes Please click the link to view the image. File past year taxes Form 1040, page 2 This image is too large to be displayed in the current screen. File past year taxes Please click the link to view the image. File past year taxes Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). File past year taxes You can, however, choose not to carry back an NOL and only carry it forward. File past year taxes See Waiving the Carryback Period , later. File past year taxes You cannot deduct any part of the NOL remaining after the 20-year carryforward period. File past year taxes NOL year. File past year taxes   This is the year in which the NOL occurred. File past year taxes Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. File past year taxes Eligible loss. File past year taxes   The carryback period for eligible losses is 3 years. File past year taxes Only the eligible loss portion of the NOL can be carried back 3 years. File past year taxes An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. File past year taxes Qualified small business. File past year taxes   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. File past year taxes If the business did not exist for this entire 3-year period, use the period the business was in existence. File past year taxes   An eligible loss does not include a farming loss or a qualified disaster loss. File past year taxes Farming loss. File past year taxes   The carryback period for a farming loss is 5 years. File past year taxes Only the farming loss portion of the NOL can be carried back 5 years. File past year taxes A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. File past year taxes Farming business. File past year taxes   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. File past year taxes A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. File past year taxes The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. File past year taxes   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. File past year taxes It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. File past year taxes Waiving the 5-year carryback. File past year taxes   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. File past year taxes To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. File past year taxes If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). File past year taxes Attach an election statement to your amended return, and write “Filed pursuant to section 301. File past year taxes 9100-2” at the top of the statement. File past year taxes Once made, this choice is irrevocable. File past year taxes Qualified disaster loss. File past year taxes   The carryback period for a qualified disaster loss is 5 years. File past year taxes Only the qualified disaster loss portion of the NOL can be carried back 5 years. File past year taxes A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. File past year taxes Qualified disaster expenses. File past year taxes   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. File past year taxes Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. File past year taxes Note. File past year taxes Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. File past year taxes Excluded losses. File past year taxes   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. File past year taxes   A qualified disaster loss also does not include any losses from any gambling or animal racing property. File past year taxes Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. File past year taxes Specified liability loss. File past year taxes   The carryback period for a specified liability loss is 10 years. File past year taxes Only the specified liability loss portion of the NOL can be carried back 10 years. File past year taxes Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. File past year taxes   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. File past year taxes For details, see section 172(f). File past year taxes Waiving the 10-year carryback. File past year taxes   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. File past year taxes To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. File past year taxes If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). File past year taxes Attach a statement to your amended return and write “Filed pursuant to section 301. File past year taxes 9100-2” at the top of the statement. File past year taxes Once made, this choice is irrevocable. File past year taxes Waiving the Carryback Period You can choose not to carry back your NOL. File past year taxes If you make this choice, then you can use your NOL only in the 20-year carryforward period. File past year taxes (This choice means you also choose not to carry back any alternative tax NOL. File past year taxes ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. File past year taxes This statement must show that you are choosing to waive the carryback period under section 172(b)(3). File past year taxes If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). File past year taxes Attach a statement to your amended return, and write “Filed pursuant to section 301. File past year taxes 9100-2” at the top of the statement. File past year taxes Once you choose to waive the carryback period, it generally is irrevocable. File past year taxes If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. File past year taxes If you do not file this statement on time, you cannot waive the carryback period. File past year taxes How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. File past year taxes If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. File past year taxes If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. File past year taxes Start by carrying it to the first tax year after the NOL year. File past year taxes If you do not use it up, carry the unused part to the next year. File past year taxes Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. File past year taxes Example 1. File past year taxes You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. File past year taxes No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. File past year taxes You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. File past year taxes Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. File past year taxes If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. File past year taxes Example 2. File past year taxes Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. File past year taxes You begin using the $4,000 in 2010. File past year taxes As shown in the following chart, $3,000 of this NOL is used in 2010. File past year taxes The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. File past year taxes Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. File past year taxes If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. File past year taxes If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. File past year taxes NOL resulting in no taxable income. File past year taxes   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. File past year taxes See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. File past year taxes Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. File past year taxes You can get your refund faster by using Form 1045, but you have a shorter time to file it. File past year taxes You can use Form 1045 to apply an NOL to all carryback years. File past year taxes If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. File past year taxes Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. File past year taxes Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. File past year taxes Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). File past year taxes Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. File past year taxes Form 1045. File past year taxes   You can apply for a quick refund by filing Form 1045. File past year taxes This form results in a tentative adjustment of tax in the carryback year. File past year taxes See the Illustrated Form 1045 . File past year taxes at the end of this discussion. File past year taxes   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. File past year taxes   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. File past year taxes If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. File past year taxes For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. File past year taxes Form 1040X. File past year taxes   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. File past year taxes File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. File past year taxes For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. File past year taxes   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . File past year taxes Refiguring your tax. File past year taxes   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. File past year taxes (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. File past year taxes ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. File past year taxes Refigure the following items. File past year taxes The special allowance for passive activity losses from rental real estate activities. File past year taxes Taxable social security and tier 1 railroad retirement benefits. File past year taxes IRA deductions. File past year taxes Excludable savings bond interest. File past year taxes Excludable employer-provided adoption benefits. File past year taxes The student loan interest deduction. File past year taxes The tuition and fees deduction. File past year taxes   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. File past year taxes (Enter your NOL deduction on Form 1045, line 10. File past year taxes On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. File past year taxes )   Next, refigure your taxable income. File past year taxes (On Form 1045, use lines 12 through 15 and the “After carryback” column. File past year taxes ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. File past year taxes Refigure the following items. File past year taxes The itemized deduction for medical expenses. File past year taxes The itemized deduction for qualified mortgage insurance premiums. File past year taxes The itemized deduction for casualty losses. File past year taxes Miscellaneous itemized deductions subject to the 2% limit. File past year taxes The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). File past year taxes The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). File past year taxes Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). File past year taxes    Do not refigure the itemized deduction for charitable contributions. File past year taxes   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. File past year taxes Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. File past year taxes (On Form 1045, use lines 16 through 25, and the “After carryback” column. File past year taxes ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. File past year taxes If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. File past year taxes   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. File past year taxes Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). File past year taxes Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). File past year taxes You must attach a statement that shows all the important facts about the NOL. File past year taxes Your statement should include a computation showing how you figured the NOL deduction. File past year taxes If you deduct more than one NOL in the same year, your statement must cover each of them. File past year taxes Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. File past year taxes If you file a joint return, the NOL deduction is limited to the income of that spouse. File past year taxes For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. File past year taxes After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. File past year taxes Refund limit. File past year taxes   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. File past year taxes You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. File past year taxes The refund cannot be more than the joint overpayment. File past year taxes Attach a statement showing how you figured your refund. File past year taxes Figuring your share of a joint tax liability. File past year taxes   There are five steps for figuring your share of the refigured joint tax liability. File past year taxes Figure your total tax as though you had filed as married filing separately. File past year taxes Figure your spouse's total tax as though your spouse had also filed as married filing separately. File past year taxes Add the amounts in (1) and (2). File past year taxes Divide the amount in (1) by the amount in (3). File past year taxes Multiply the refigured tax on your joint return by the amount figured in (4). File past year taxes This is your share of the joint tax liability. File past year taxes Figuring your contribution toward tax paid. File past year taxes   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. File past year taxes If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. File past year taxes Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. File past year taxes Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). File past year taxes Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. File past year taxes However, treat the NOL deduction as a joint NOL. File past year taxes If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. File past year taxes Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. File past year taxes Separate to joint return. File past year taxes   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. File past year taxes Joint to separate returns. File past year taxes   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. File past year taxes Joint return in NOL year. File past year taxes   Figure each spouse's share of the joint NOL through the following steps. File past year taxes Figure each spouse's NOL as if he or she filed a separate return. File past year taxes See How To Figure an NOL , earlier. File past year taxes If only one spouse has an NOL, stop here. File past year taxes All of the joint NOL is that spouse's NOL. File past year taxes If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). File past year taxes The result is spouse A's share of the joint NOL. File past year taxes The rest of the joint NOL is spouse B's share. File past year taxes Example 1. File past year taxes Mark and Nancy are married and file a joint return for 2013. File past year taxes They have an NOL of $5,000. File past year taxes They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. File past year taxes Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. File past year taxes Mark does not have any NOL to carry back. File past year taxes Nancy can carry back the entire $5,000 NOL to her 2011 separate return. File past year taxes Example 2. File past year taxes Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. File past year taxes Figured separately, his NOL is $1,800 and her NOL is $3,000. File past year taxes The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. File past year taxes The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. File past year taxes Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). File past year taxes Joint return in previous carryback or carryforward year. File past year taxes   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. File past year taxes If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. File past year taxes Figure each spouse's modified taxable income as if he or she filed a separate return. File past year taxes See Modified taxable income under How To Figure an NOL Carryover , later. File past year taxes Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). File past year taxes This is spouse A's share of the joint modified taxable income. File past year taxes Subtract the amount figured in (2) from the joint modified taxable income. File past year taxes This is spouse B's share of the joint modified taxable income. File past year taxes Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. File past year taxes Add the amounts figured in (2) and (4). File past year taxes Subtract the amount figured in (5) from spouse A's NOL deduction. File past year taxes This is spouse A's share of the joint carryover. File past year taxes The rest of the joint carryover is spouse B's share. File past year taxes Example. File past year taxes Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. File past year taxes In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. File past year taxes They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. File past year taxes Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). File past year taxes Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. File past year taxes Then they figure their shares of the $5,000 carryover as follows. File past year taxes Step 1. File past year taxes   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. File past year taxes   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . File past year taxes 75 Sam's share of joint MTI $11,250 Step 3. File past year taxes   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. File past year taxes   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. File past year taxes   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. File past year taxes   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. File past year taxes She has no carryover to 2012. File past year taxes Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. File past year taxes His carryover to 2012 is $5,000. File past year taxes Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. File past year taxes It includes a filled-in page 1 of Form 1045. File past year taxes Example. File past year taxes Martha Sanders is a self-employed contractor. File past year taxes Martha's 2013 deductions are more than her 2013 income because of a business loss. File past year taxes She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. File past year taxes Her filing status in both years was single. File past year taxes See the filled-in Form 1045 later. File past year taxes Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). File past year taxes (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. File past year taxes ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. File past year taxes Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. File past year taxes 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. File past year taxes 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. File past year taxes 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. File past year taxes On line 10, Martha enters her $10,000 NOL deduction. File past year taxes Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). File past year taxes To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. File past year taxes Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. File past year taxes 5%)]. File past year taxes This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. File past year taxes Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. File past year taxes She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. File past year taxes Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. File past year taxes The decrease in tax because of her NOL deduction (line 27) is $1,612. File past year taxes Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. File past year taxes She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). File past year taxes This image is too large to be displayed in the current screen. File past year taxes Please click the link to view the image. File past year taxes Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. File past year taxes You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. File past year taxes Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. File past year taxes If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. File past year taxes Modified taxable income. File past year taxes   Your modified taxable income is your taxable income figured with the following changes. File past year taxes You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. File past year taxes You cannot claim a deduction for capital losses in excess of your capital gains. File past year taxes Also, you must increase your taxable income by the amount of any section 1202 exclusion. File past year taxes You cannot claim the domestic production activities deduction. File past year taxes You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. File past year taxes You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). File past year taxes This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. File past year taxes To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. File past year taxes   Your taxable income as modified cannot be less than zero. File past year taxes Form 1045, Schedule B. File past year taxes   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. File past year taxes Do not use Form 1045, Schedule B, for a carryforward year. File past year taxes If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. File past year taxes Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. File past year taxes It includes a filled-in Form 1045, Schedule B. File past year taxes Example. File past year taxes Ida Brown runs a small clothing shop. File past year taxes In 2013, she has an NOL of $36,000 that she carries back to 2011. File past year taxes She has no other carrybacks or carryforwards to 2011. File past year taxes Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. File past year taxes She is single and claimed only one personal exemption of $3,700. File past year taxes During that year, she gave $1,450 in charitable contributions. File past year taxes Her medical expenses were $3,000. File past year taxes She also deducted $1,650 in taxes and $3,125 in home mortgage interest. File past year taxes Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. File past year taxes The deduction for medical expenses was limited to expenses over 7. File past year taxes 5% of adjusted gross income (. File past year taxes 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). File past year taxes The deductions for taxes and home mortgage interest were not subject to any limits. File past year taxes She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. File past year taxes She had no other deductions in 2011 (except the NOL deduction). File past year taxes Her taxable income (figured without the NOL deduction) for the year was $24,700. File past year taxes Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. File past year taxes She did not itemize her deductions in 2012. File past year taxes She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. File past year taxes She had no other deductions in 2012 (other than the NOL deduction). File past year taxes Her taxable income, therefore, was ($425). File past year taxes Ida's $36,000 carryback will result in her having 2011 taxable income of zero. File past year taxes She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. File past year taxes She completes the column for the first preceding tax year ended 12/31/12. File past year taxes See the illustrated Form 1045, Schedule B , shown later. File past year taxes Column 1, line 1. File past year taxes Ida enters $36,000, her 2013 net operating loss, on line 1. File past year taxes Column 1, line 2. File past year taxes She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. File past year taxes Column 1, line 3. File past year taxes Ida enters her net capital loss deduction of $1,000 on line 3. File past year taxes Column 1, lines 4 and 5. File past year taxes Ida had no section 1202 exclusion or domestic production activities deduction in 2011. File past year taxes She enters zero on lines 4 and 5. File past year taxes Column 1, line 6. File past year taxes Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. File past year taxes Ida enters zero on line 6. File past year taxes Column 1, line 7. File past year taxes Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. File past year taxes On line 7, she enters the total adjustment from line 38. File past year taxes Column 1, line 8. File past year taxes Ida enters the deduction for her personal exemption of $3,700 for 2011. File past year taxes Column 1, line 9. File past year taxes After combining lines 2 through 8, Ida's modified taxable income is $29,475. File past year taxes Column 1, line 10. File past year taxes Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). File past year taxes She enters the $6,525 carryover on line 10. File past year taxes She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. File past year taxes (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. File past year taxes ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. File past year taxes Column 1, line 11. File past year taxes Ida's adjusted gross income for 2011 was $35,000. File past year taxes Column 1, line 12. File past year taxes She adds lines 3 through 6 and enters $1,000 on line 12. File past year taxes (This is her net capital loss deduction added back, which modifies her adjusted gross income. File past year taxes ) Column 1, line 13. File past year taxes Her modified adjusted gross income for 2011 is now $36,000. File past year taxes Column 1, line 14. File past year taxes On her 2011 tax return, she deducted $375 as medical expenses. File past year taxes Column 1, line 15. File past year taxes Her actual medical expenses were $3,000. File past year taxes Column 1, line 16. File past year taxes She multiplies her modified adjusted gross income, $36,000, by . File past year taxes 075. File past year taxes She enters $2,700 on line 16. File past year taxes Column 1, line 17. File past year taxes She substracts $2,700 from her actual medical expenses, $3,000. File past year taxes She enters $300 on line 17. File past year taxes This is her modified medical deduction. File past year taxes Column 1, line 18. File past year taxes The difference between her medical deduction and her modified medical deduction is $75. File past year taxes She enters this on line 18. File past year taxes Column 1, lines 19 through 21. File past year taxes Ida had no deduction for qualified mortgage insurance premiums in 2011. File past year taxes She skips lines 19 and 20 and enters zero on line 21. File past year taxes Column 1, line 22. File past year taxes She enters her modified adjusted gross income of $36,000 on line 22. File past year taxes Column 1, line 23. File past year taxes She had no other carrybacks to 2011 and enters zero on line 23. File past year taxes Column 1, line 24. File past year taxes Her modified adjusted gross income remains $36,000. File past year taxes Column 1, line 25. File past year taxes Her actual contributions for 2011 were $1,450, which she enters on line 25. File past year taxes Column 1, line 26. File past year taxes She now refigures her charitable contributions based on her modified adjusted gross income. File past year taxes Her contributions are well below the 50% limit, so she enters $1,450 on line 26. File past year taxes Column 1, line 27. File past year taxes The difference is zero. File past year taxes Column 1, lines 28 through 37. File past year taxes Ida had no casualty losses or deductions for miscellaneous items in 2011. File past year taxes She skips lines 28 through 31 and lines 33 through 36. File past year taxes Ida enters zero on lines 32 and 37. File past year taxes Column 1, line 38. File past year taxes She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. File past year taxes She carries this figure to line 7. File past year taxes Column 2, line 1. File past year taxes Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. File past year taxes Column 2, line 2. File past year taxes She enters ($425), her 2012 taxable income, on line 2. File past year taxes Column 2, line 3. File past year taxes Ida enters her net capital loss deduction of $3,000 on line 3. File past year taxes Column 2, lines 4 and 5. File past year taxes Ida had no section 1202 exclusion or domestic production activities deduction in 2012. File past year taxes She enters zero on lines 4 and 5. File past year taxes Column 2, line 6. File past year taxes Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. File past year taxes Ida enters zero on line 6. File past year taxes Column 2, line 7. File past year taxes Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. File past year taxes Column 2, line 8. File past year taxes Ida enters the deduction for her personal exemption of $3,800 for 2012. File past year taxes Column 2, line 9. File past year taxes After combining lines 2 through 8, Ida's modified taxable income is $6,375. File past year taxes Column 2, line 10. File past year taxes Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). File past year taxes She enters the $150 carryover on line 10. File past year taxes This image is too large to be displayed in the current screen. File past year taxes Please click the link to view the image. File past year taxes Form 1045, page 3 This image is too large to be displayed in the current screen. File past year taxes Please click the link to view the image. File past year taxes Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. File past year taxes It will help you figure your NOL to carry to 2014. File past year taxes Keep the worksheet for your records. File past year taxes Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. File past year taxes More than one NOL. File past year taxes   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. File past year taxes To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. File past year taxes Complete this worksheet for the earliest NOL that results in your having taxable income below zero. File past year taxes Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. File past year taxes Example. File past year taxes Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. File past year taxes Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. File past year taxes Subtract your 2011 NOL of $2,000 from $5,000. File past year taxes This gives you taxable income of $3,000. File past year taxes Your 2011 NOL is now completely used up. File past year taxes Subtract your $7,000 2012 NOL from $3,000. File past year taxes This gives you taxable income of ($4,000). File past year taxes You now complete the worksheet for your 2012 NOL. File past year taxes Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. File past year taxes Line 2. File past year taxes   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. File past year taxes Add it to your negative taxable income (figured without the NOL deduction). File past year taxes Enter the result on line 2. File past year taxes Line 6. File past year taxes   You must refigure the following income and deductions based on adjusted gross income. File past year taxes The special allowance for passive activity losses from rental real estate activities. File past year taxes Taxable social security and tier 1 railroad retirement benefits. File past year taxes IRA deductions. File past year taxes Excludable savings bond interest. File past year taxes Excludable employer-provided adoption benefits. File past year taxes The student loan interest deduction. File past year taxes The tuition and fees deduction. File past year taxes   If none of these items apply to you, enter zero on line 6. File past year taxes Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. File past year taxes Using this increased adjusted gross income, refigure the items that apply, in the order listed above. File past year taxes Your adjustment for each item is the difference between the refigured amount and the amount included on your return. File past year taxes Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. File past year taxes Keep a record of your computations. File past year taxes   Enter your total adjustments for the above items on line 6. File past year taxes Line 7. File past year taxes   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. File past year taxes Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. File past year taxes Complete only those sections that apply to you. File past year taxes Estates and trusts. File past year taxes   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. File past year taxes Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. File past year taxes Subtract the recomputed deductions from those claimed on the return. File past year taxes Enter the result on line 7. File past year taxes Modified adjusted gross income. File past year taxes   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. File past year taxes The adjusted gross income on the return. File past year taxes The amounts from lines 3 through 5 of the worksheet. File past year taxes The exemption amount from Form 1041, line 20. File past year taxes The NOL deduction for the NOL year entered at the top of the worksheet and for later years. File past year taxes   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. File past year taxes The adjusted gross income amount you used to figure the deduction claimed on the return. File past year taxes The amounts from lines 3 through 5 of the worksheet. File past year taxes The NOL deduction for the NOL year entered at the top of the worksheet and for later years. File past year taxes Line 11. File past year taxes   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. File past year taxes Add it to your adjusted gross income. File past year taxes Enter the result on line 11. File past year taxes Line 20. File past year taxes   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. File past year taxes Your deduction is limited. File past year taxes Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. File past year taxes On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. File past year taxes   □ No. File past year taxes Your deduction is not limited. File past year taxes Enter the amount from line 19 on line 20 and enter -0- on line 21. File past year taxes Line 23. File past year taxes   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. File past year taxes Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. File past year taxes Use the reduced contributions carryover to figure the amount to enter on line 23. File past year taxes Please click here for the text description of the image. File past year taxes Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File past year taxes Free help with your tax return. File past year taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. File past year taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File past year taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File past year taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File past year taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File past year taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File past year taxes gov, download the IRS2Go app, or call 1-800-906-9887. File past year taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. File past year taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. File past year taxes aarp. File past year taxes org/money/taxaide or call 1-888-227-7669. File past year taxes For more information on these programs, go to IRS. File past year taxes gov and enter “VITA” in the search box. File past year taxes Internet. File past year taxes    IRS. File past year taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File past year taxes Download the free IRS2Go app from the iTunes app store or from Google Play. File past year taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File past year taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. File past year taxes gov or download the IRS2Go app and select the Refund Status option. File past year taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. File past year taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File past year taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File past year taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File past year taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. File past year taxes No need to wait on the phone or stand in line. File past year taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File past year taxes When you reach the response screen, you can print the entire interview and the final response for your records. File past year taxes New subject areas are added on a regular basis. File past year taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File past year taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File past year taxes You can use the IRS Tax Map to search publications and instructions by topic or keyword. File past year taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File past year taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File past year taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File past year taxes You can also ask the IRS to mail a return or an account transcript to you. File past year taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File past year taxes gov or by calling 1-800-908-9946. File past year taxes Tax return and tax account transcripts are generally available for the current year and the past three years. File past year taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File past year taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File past year taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File past year taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. File past year taxes gov and enter Where's My Amended Return? in the search box. File past year taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File past year taxes It can take up to 3 weeks from the date you mailed it to show up in our system. File past year taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. File past year taxes gov. File past year taxes Select the Payment tab on the front page of IRS. File past year taxes gov for more information. File past year taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File past year taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. File past year taxes gov. File past year taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File past year taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File past year taxes gov. File past year taxes Request an Electronic Filing PIN by going to IRS. File past year taxes gov and entering Electronic Filing PIN in the search box. File past year taxes Download forms, instructions and publications, including accessible versions for people with disabilities. File past year taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File past year taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File past year taxes An employee can answer questions about your tax account or help you set up a payment plan. File past year taxes Before you visit, check the Office Locator on IRS. File past year taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File past year taxes If you have a special need, such as a disability, you can request an appointment. File past year taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File past year taxes Apply for an Employer Identification Number (EIN). File past year taxes Go to IRS. File past year taxes gov and enter Apply for an EIN in the search box. File past year taxes Read the Internal Revenue Code, regulations, or other official guidance. File past year taxes Read Internal Revenue Bulletins. File past year taxes Sign up to receive local and national tax news and more by email. File past year taxes Just click on “subscriptions” above the search box on IRS. File past year taxes gov and choose from a variety of options. File past year taxes Phone. File past year taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File past year taxes Download the free IRS2Go app from the iTunes app store or from Google Play. File past year taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File past year taxes gov, or download the IRS2Go app. File past year taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File past year taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File past year taxes Most VITA and TCE sites offer free electronic filing. File past year taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File past year taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File past year taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File past year taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File past year taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. File past year taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File past year taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File past year taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File past year taxes Note, the above information is for our automated hotline. File past year taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File past year taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File past year taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File past year taxes It can take up to 3 weeks from the date you mailed it to show up in our system. File past year taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File past year taxes You should receive your order within 10 business days. File past year taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File past year taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File past year taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File past year taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File past year taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. File past year taxes Walk-in. File past year taxes   You can find a selection of forms, publications and services — in person. File past year taxes Products. File past year taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File past year taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File past year taxes Services. File past year taxes You can walk in to your local TAC for face-to-face tax help. File past year taxes An employee can answer questions about your tax account or help you set up a payment plan. File past year taxes Before visiting, use the Office Locator tool on IRS. File past year taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File past year taxes Mail. File past year taxes   You can send your order for forms, instructions, and publications to the address below. File past year taxes You should receive a response within 10 business days after your request is received. File past year taxes Internal Revenue Service 1201 N. File past year taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File past year taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. File past year taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File past year taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File past year taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File past year taxes You face (or your business is facing) an immediate threat of adverse action. File past year taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File past year taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File past year taxes Here's why we can help: TAS is an independent organization within the IRS. File past year taxes Our advocates know how to work with the IRS. File past year taxes Our services are free and tailored to meet your needs. File past year taxes We have offices in every state, the District of Columbia, and Puerto Rico. File past year taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File past year taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File past year taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File past year taxes Low Income Taxpayer Clinics Low Income
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Where to File Tax Returns - Addresses Listed by Return Type

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

Example for a return beginning with an alpha character:
To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

 
Find forms that begin with:
 
Numbers
 
 1   2   3   4   5   7   8  9
 
     
  Alpha's C   S   W

 


Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2013.


Other Resources

Where to File Addresses for Taxpayers and Tax Professionals by State 

 

Page Last Reviewed or Updated: 09-Dec-2013

The File Past Year Taxes

File past year taxes Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. File past year taxes Accrual method, Accrual method taxpayers. File past year taxes , Accrual method. File past year taxes , Holders must use accrual method. File past year taxes , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. File past year taxes Acquisition discount, Government obligations. File past year taxes , Acquisition discount on short-term obligations. File past year taxes Adjusted basis, Basis adjustment. File past year taxes , Fair market value equal to or more than donor's adjusted basis. File past year taxes , Adjusted Basis, Short sales. File past year taxes Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. File past year taxes , Child's Alaska Permanent Fund dividends. File past year taxes Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. File past year taxes Annuities Borrowing on, Borrowing on insurance. File past year taxes Interest on, Interest on annuity contract. File past year taxes Life insurance proceeds used to buy, Annuity. File past year taxes Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. File past year taxes Trade for, Trade of investment property for an annuity. File past year taxes , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. File past year taxes Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. File past year taxes Assistance (see Tax help) At-risk rules, At-risk rules. File past year taxes , At-risk rules. File past year taxes Attorneys' fees, Attorney or accounting fees. File past year taxes Automatic investment service, Automatic investment service and dividend reinvestment plans. File past year taxes , Automatic investment service. File past year taxes , Automatic investment service. File past year taxes Average basis, Average Basis Double-category method, Transition rule from double-category method. File past year taxes Illustrated, Average basis method illustrated. File past year taxes B Backup withholding, Backup withholding. File past year taxes Bad debts, Nonbusiness bad debt. File past year taxes , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. File past year taxes Basis, Basis of Investment Property, U. File past year taxes S. File past year taxes Treasury Notes or Bonds Adjusted, Basis adjustment. File past year taxes , Fair market value equal to or more than donor's adjusted basis. File past year taxes , Adjusted Basis, Short sales. File past year taxes Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. File past year taxes Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. File past year taxes REMIC, residual interest, Basis in the residual interest. File past year taxes Replacement stock, Basis of replacement stock. File past year taxes Shares acquired by reinvestment, Reinvestment right. File past year taxes Stocks and bonds, Basis adjustment. File past year taxes , Basis. File past year taxes , Basis. File past year taxes , Stocks and Bonds Bearer obligations, Bearer CDs. File past year taxes , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. File past year taxes Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. File past year taxes Basis, Basis. File past year taxes , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. File past year taxes Convertible, Convertible stocks and bonds. File past year taxes Coupon, Coupon bonds. File past year taxes Enterprise zone facility, Enterprise zone facility bonds. File past year taxes Federally guaranteed, Federally guaranteed bonds. File past year taxes Identification, Identifying stock or bonds sold. File past year taxes Market discount, Market discount. File past year taxes , Limit on interest deduction for market discount bonds. File past year taxes , Market discount on bonds. File past year taxes , Market discount bonds. File past year taxes , Market discount bonds. File past year taxes New York Liberty bonds, New York Liberty bonds. File past year taxes Par value, Bonds purchased at par value. File past year taxes Premiums on, Bond premium. File past year taxes , Premiums on bonds. File past year taxes Private activity, Private activity bonds. File past year taxes Redemption or retirement of, Redemption or retirement of bonds. File past year taxes Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. File past year taxes Stripped, Stripped bonds or coupons. File past year taxes , Stripped Bonds and Coupons, Stripped tax-exempt obligation. File past year taxes Tax credit bonds, Tax credit bonds. File past year taxes Tax-exempt, Tax-exempt state and local government bonds. File past year taxes Traded flat, Bonds traded flat. File past year taxes U. File past year taxes S. File past year taxes savings (see U. File past year taxes S. File past year taxes savings bonds) U. File past year taxes S. File past year taxes Treasury (see U. File past year taxes S. File past year taxes Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. File past year taxes , Sale expenses. File past year taxes C Calls and puts, Puts and Calls Table 4-3, Table 4-3. File past year taxes Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. File past year taxes , Capital gain distributions. File past year taxes , Child's capital gain distributions. File past year taxes , Capital gain distributions received. File past year taxes Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. File past year taxes Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. File past year taxes Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. File past year taxes Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). File past year taxes Losses, limit on, Limit on deduction. File past year taxes Passive activities, Passive activity gains and losses. File past year taxes Qualified covered call options, Capital loss on qualified covered call options. File past year taxes Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. File past year taxes Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. File past year taxes Tax rates, Capital Gain Tax Rates, Table 4-4. File past year taxes What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. File past year taxes What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. File past year taxes , Capital Losses Worksheet 4-1, Worksheet 4-1. File past year taxes Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. File past year taxes , Cash method. File past year taxes , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. File past year taxes Cash-settled options, Cash-settled options. File past year taxes Casualty losses, Ordinary loss or casualty loss. File past year taxes CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. File past year taxes Capital gain distributions, Child's capital gain distributions. File past year taxes Custodian account for, Custodian account for your child. File past year taxes Gifts to, Income from property given to a child. File past year taxes Investment income of, Tax on unearned income of certain children. File past year taxes , Investment income of child reported on parent's return. File past year taxes Qualified dividends, Child's qualified dividends. File past year taxes Savings account with parent as trustee, Savings account with parent as trustee. File past year taxes U. File past year taxes S. File past year taxes savings bond owner, Child as only owner. File past year taxes Clerical help, Clerical help and office rent. File past year taxes Co-owners of U. File past year taxes S. File past year taxes savings bonds, Co-owners. File past year taxes Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. File past year taxes Commissions, Commissions and load charges. File past year taxes Commodity futures, Commodity Futures, Commodity futures. File past year taxes Community property U. File past year taxes S. File past year taxes savings bonds, Community property. File past year taxes Constructive ownership transactions, Constructive ownership of stock. File past year taxes , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. File past year taxes Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. File past year taxes Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. File past year taxes Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. File past year taxes , Child's capital gain distributions. File past year taxes , Capital gain distributions received. File past year taxes Constructive, Constructive distributions. File past year taxes Dividends (see Dividends) Fractional shares, Fractional shares. File past year taxes Liquidating, Liquidating Distributions, Liquidating distributions. File past year taxes Nondividend, Nondividend Distributions, Nondividend distributions. File past year taxes Return of capital, Basis adjustment. File past year taxes Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. File past year taxes Corporate reorganizations, Corporate reorganizations. File past year taxes Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. File past year taxes D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. File past year taxes Dealer securities futures contracts, Dealer securities futures contract. File past year taxes Debt instruments, retirement of, Retirement of debt instrument. File past year taxes Decedents, Appreciated property you gave the decedent. File past year taxes , Decedent's capital loss. File past year taxes U. File past year taxes S. File past year taxes savings bond interest, reporting of, Decedents. File past year taxes Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. File past year taxes Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. File past year taxes Dividends, Dividends and Other Distributions, Form 1099-DIV. File past year taxes (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. File past year taxes , Child's Alaska Permanent Fund dividends. File past year taxes Exempt-interest, Exempt-interest dividends. File past year taxes , Exempt-interest dividends. File past year taxes , Exempt-interest dividends on mutual fund stock. File past year taxes Extraordinary, Extraordinary dividends. File past year taxes Holding period, Holding period. File past year taxes Insurance policies, Dividends on insurance policies. File past year taxes Money market funds, Money Market Funds Nominees, Nominees. File past year taxes , Nominees. File past year taxes Ordinary, Ordinary Dividends Patronage, Patronage dividends. File past year taxes Payments in lieu of, Payments in lieu of dividends. File past year taxes Qualified, Qualified Dividends, Qualified dividends. File past year taxes , Child's qualified dividends. File past year taxes Qualified foreign corporation, Qualified foreign corporation. File past year taxes Received in January, Dividends received in January. File past year taxes Reinvestment of, Reinvested distributions. File past year taxes Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. File past year taxes , Dividend reinvestment plans. File past year taxes Reporting requirements, Form 1099-DIV. File past year taxes , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. File past year taxes Sale or trade vs. File past year taxes , Dividend versus sale or trade. File past year taxes Scrip, Scrip dividends. File past year taxes Sold stock, Dividends on stock sold. File past year taxes Stock, Stock dividends. File past year taxes , Stock dividends. File past year taxes Underreported, Underreported interest and dividends. File past year taxes Veterans' insurance, Interest on VA dividends. File past year taxes , Dividends on veterans' insurance. File past year taxes Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. File past year taxes Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. File past year taxes Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. File past year taxes Enterprise zone facility bonds, Enterprise zone facility bonds. File past year taxes Equity option, Equity option. File past year taxes Estate income received by beneficiary, Beneficiary of an estate or trust. File past year taxes Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. File past year taxes Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. File past year taxes , Fair market value less than donor's adjusted basis. File past year taxes , Fair market value. File past year taxes Federal guarantee on bonds, Federally guaranteed bonds. File past year taxes Fees to buy or sell, Fees to buy or sell. File past year taxes Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). File past year taxes Foreign currency transactions, Foreign currency contract. File past year taxes Foreign income, Reminders Form 1040, Form 1040. File past year taxes , Form 1040A or Form 1040. File past year taxes Form 1040, Schedule B, Schedule B (Form 1040A or 1040). File past year taxes Form 1040, Schedule D, How to report gain. File past year taxes Form 1040A, Form 1040A. File past year taxes Form 1040X, Filing a claim for refund. File past year taxes Form 1041, Filing requirement. File past year taxes Form 1065, Filing requirement. File past year taxes Schedule K-1, Schedule K-1 (Form 1065). File past year taxes Form 1066, Schedule Q, Schedule Q (Form 1066). File past year taxes , Investment expenses from pass-through entities. File past year taxes Form 1096, File Form 1099-INT with the IRS. File past year taxes , File Form 1099-DIV with the IRS. File past year taxes , File Form 1099-B or Form 1099-S with the IRS. File past year taxes Form 1099-B, Form 1099-B. File past year taxes , Form 1099-B transactions. File past year taxes , File Form 1099-B or Form 1099-S with the IRS. File past year taxes Form 1099-CAP, Form 1099-CAP transactions. File past year taxes Form 1099-DIV, General Information, Form 1099-DIV. File past year taxes , Form 1099-DIV. File past year taxes , File Form 1099-DIV with the IRS. File past year taxes Form 1099-INT, General Information, Form 1099-INT. File past year taxes , Form 1099-INT for U. File past year taxes S. File past year taxes savings bond interest. File past year taxes , Form 1099-INT. File past year taxes , File Form 1099-INT with the IRS. File past year taxes , Forms 1099-INT and 1099-OID. File past year taxes , Forms 1099-INT and 1099-OID. File past year taxes Form 1099-MISC, Form 1099-MISC. File past year taxes , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. File past year taxes , Form 1099-OID, Form 1099-OID. File past year taxes , Forms 1099-INT and 1099-OID. File past year taxes , Forms 1099-INT and 1099-OID. File past year taxes Form 1099-S, Form 1099-S transactions. File past year taxes , File Form 1099-B or Form 1099-S with the IRS. File past year taxes Form 1120, Filing requirement. File past year taxes Form 2439, Undistributed capital gains of mutual funds and REITs. File past year taxes Form 3115, Change from method 2. File past year taxes , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. File past year taxes Form 4797, How to report. File past year taxes , Losses on Section 1244 (Small Business) Stock, How to report. File past year taxes Form 4952, Form 4952 Form 6198, At-risk rules. File past year taxes Form 6781, Form 6781. File past year taxes , How to report. File past year taxes , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. File past year taxes Form 8275, Negligence or disregard of rules or regulations. File past year taxes Form 8275-R, Negligence or disregard of rules or regulations. File past year taxes Form 8582, Form 8582. File past year taxes Form 8615, Tax on unearned income of certain children. File past year taxes Form 8815, Form 8815. File past year taxes , Figuring the interest part of the proceeds (Form 8815, line 6). File past year taxes , Interest excluded under the Education Savings Bond Program. File past year taxes Form 8824, How to report. File past year taxes Form 8832, Clubs formed before 1997. File past year taxes Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. File past year taxes Form 8949 Bad debts, How to report bad debts. File past year taxes Basis adjustment, Basis adjustment. File past year taxes Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. File past year taxes Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. File past year taxes Form 1099-B, Form 1099-B. File past year taxes , Form 1099-B transactions. File past year taxes Form 1099-CAP, Form 1099-CAP transactions. File past year taxes Form 1099-S, Form 1099-S transactions. File past year taxes Fractional shares, Fractional shares. File past year taxes Gain, qualified small business stock, How to report gain. File past year taxes How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. File past year taxes Marked-to-market election, Mark-to-market election made. File past year taxes Market discount bonds, Market discount bonds. File past year taxes , Market discount bonds. File past year taxes Musical compositions, Capital asset treatment for self-created musical works. File past year taxes Nominees, Nominees. File past year taxes Nonbusiness bad debt, Nonbusiness bad debt. File past year taxes Nondividend distributions, Nondividend distributions. File past year taxes Option, How to report. File past year taxes Property bought at various times, Sale of property bought at various times. File past year taxes Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. File past year taxes Sale expenses, Sale expenses. File past year taxes Short-term gains and losses, Short-term gains and losses. File past year taxes Software, Stocks and Bonds Worthless securities, How to report loss. File past year taxes Form SS-4, Identifying number. File past year taxes Form W-8BEN, Nonresident aliens. File past year taxes Form W-9, Certification. File past year taxes Fractional shares, Fractional shares. File past year taxes , Automatic investment service. File past year taxes Free tax services, Free help with your tax return. File past year taxes Frozen deposits, Interest income on frozen deposits. File past year taxes , Frozen deposits. File past year taxes Futures contracts Regulated, Regulated futures contract. File past year taxes Securities, Securities futures contract. File past year taxes , Securities futures contract to sell. File past year taxes , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. File past year taxes Wash sales, Options and futures contracts. File past year taxes G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. File past year taxes (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. File past year taxes , Property Received as a Gift, Property received as a gift. File past year taxes Gifts of shares, Shares received as gift. File past year taxes Government obligations, Government obligations. File past year taxes H Hedging transactions, Hedging exception. File past year taxes , Hedging Transactions, Hedging transaction. File past year taxes Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. File past year taxes Shares acquired by reinvestment, Reinvested distributions. File past year taxes Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. File past year taxes S. File past year taxes , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. File past year taxes Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). File past year taxes Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. File past year taxes Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. File past year taxes Transfer by inheritance, Transfer by inheritance. File past year taxes Insolvency of contractors, Insolvency of contractor. File past year taxes Installment sales, Installment sales. File past year taxes Insurance Borrowing on, Borrowing on insurance. File past year taxes Dividends, interest on, Interest on insurance dividends. File past year taxes , Dividends on insurance policies. File past year taxes Interest option on, Interest option on insurance. File past year taxes Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. File past year taxes Single-premium life, Single-premium life insurance, endowment, and annuity contracts. File past year taxes Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. File past year taxes , Dividends on veterans' insurance. File past year taxes Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. File past year taxes , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. File past year taxes Paid in advance, Interest paid in advance. File past year taxes Straddles, Interest expense and carrying charges on straddles. File past year taxes Interest income, Interest Income Annuity contracts, Interest on annuity contract. File past year taxes Bonds traded flat, Bonds traded flat. File past year taxes Certificates of deposits, Certificates of deposit and other deferred interest accounts. File past year taxes Condemnation awards, Interest on condemnation award. File past year taxes Deferred interest accounts, Certificates of deposit and other deferred interest accounts. File past year taxes Dividends on deposit or share accounts, Dividends that are actually interest. File past year taxes Frozen deposits, Interest income on frozen deposits. File past year taxes , Frozen deposits. File past year taxes Gift for opening account, Gift for opening account. File past year taxes Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). File past year taxes Installment sale payments, Installment sale payments. File past year taxes Insurance dividends, Interest on insurance dividends. File past year taxes Money market funds, Money market funds. File past year taxes Nominee distributions, Nominees. File past year taxes Prepaid insurance premiums, Prepaid insurance premiums. File past year taxes Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. File past year taxes Seller-financed mortgage, Form 1040A. File past year taxes , Interest on seller-financed mortgage. File past year taxes Tax refunds, Interest on tax refunds. File past year taxes Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. File past year taxes Taxable, Taxable Interest — General, Bonds traded flat. File past year taxes , Taxation of interest. File past year taxes , Taxable Interest U. File past year taxes S. File past year taxes savings bonds, person responsible for tax (Table 1-2), Table 1-2. File past year taxes Who Pays the Tax on U. File past year taxes S. File past year taxes Savings Bond Interest Underreported, Underreported interest and dividends. File past year taxes Unstated, Unstated interest. File past year taxes Usurious interest, Usurious interest. File past year taxes VA insurance dividends, Interest on VA dividends. File past year taxes Investment clubs, Investment Clubs, Filing requirement. File past year taxes Investment counsel and advice, Investment counsel and advice. File past year taxes Investment expenses, Investment Expenses Allocated, Allocated investment expenses. File past year taxes At-risk rules, At-risk rules. File past year taxes Deductible, Expenses of Producing Income Interest, Investment interest deducted. File past year taxes Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. File past year taxes Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. File past year taxes , Investment income of child reported on parent's return. File past year taxes General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. File past year taxes Where To Report Common Types of Investment Income Investment property, Investment property. File past year taxes Basis, Basis of Investment Property Definition, Investment property. File past year taxes Gain or loss treatment, Investment property. File past year taxes Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. File past year taxes Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. File past year taxes Joint and separate returns, Joint return. File past year taxes , Joint and separate returns. File past year taxes L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. File past year taxes Reporting requirements, How to report. File past year taxes Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. File past year taxes Listed options, Listed option. File past year taxes Load charges, Commissions and load charges. File past year taxes Loans Below-market, Below-Market Loans, Effective dates. File past year taxes Gift and demand, Gift and demand loans. File past year taxes Guarantees, Loan guarantees. File past year taxes Term, Term loans. File past year taxes Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. File past year taxes Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). File past year taxes Losses on sales or trades, Property received from a related party. File past year taxes (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. File past year taxes , Loss carryback election. File past year taxes Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. File past year taxes Passive activities, Passive activity losses. File past year taxes , Passive activity losses. File past year taxes , Passive activity losses and credits. File past year taxes , Losses from passive activities. File past year taxes Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. File past year taxes Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. File past year taxes Market discount bonds, Market discount. File past year taxes , Market Discount Bonds, Partial principal payments. File past year taxes , Limit on interest deduction for market discount bonds. File past year taxes , Market discount on bonds. File past year taxes , Market discount bonds. File past year taxes , Market discount bonds. File past year taxes Accrued market discount, Accrued market discount. File past year taxes Maximum rate of capital gains (Table 4-4), Table 4-4. File past year taxes What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. File past year taxes Meetings, expenses of attending, Stockholders' meetings. File past year taxes Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. File past year taxes , Mixed straddles. File past year taxes Money market funds, Money Market Funds Interest income, Money market funds. File past year taxes Mortgages Revenue bonds, Mortgage revenue bonds. File past year taxes Secondary liability on home, Secondary liability on home mortgage. File past year taxes Seller-financed, Interest on seller-financed mortgage. File past year taxes Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. File past year taxes , Tax-exempt state and local government bonds. File past year taxes (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). File past year taxes , Choosing to include net capital gain. File past year taxes , Including mutual fund or REMIC expenses in income. File past year taxes , Shares in a mutual fund or REIT. File past year taxes , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. File past year taxes Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. File past year taxes publicly offered, Publicly-offered mutual funds. File past year taxes N Net Investment Income Tax, What's New, Net investment income tax (NIIT). File past year taxes New York Liberty bonds, New York Liberty bonds. File past year taxes NIIT, What's New, Net investment income tax (NIIT). File past year taxes Nominee distributions Dividends, Nominees. File past year taxes , Nominees. File past year taxes Interest income, Nominees. File past year taxes , Nominee distributions. File past year taxes Original issue discount, Nominee. File past year taxes Nonbusiness bad debts, Nonbusiness bad debt. File past year taxes , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. File past year taxes Nonqualified preferred stock, Nonqualified preferred stock. File past year taxes Nonresident aliens Backup withholding, Nonresident aliens. File past year taxes Nontaxable return of capital, Basis adjustment. File past year taxes Nontaxable stock rights, Nontaxable stock rights. File past year taxes Nontaxable trades, Nontaxable Trades, Nontaxable trades. File past year taxes Notes Individuals, bought at discount, Notes of individuals. File past year taxes U. File past year taxes S. File past year taxes Treasury (see U. File past year taxes S. File past year taxes Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. File past year taxes Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. File past year taxes , Cash settlement option. File past year taxes Dealer equity, Dealer equity option. File past year taxes Deep-in-the-money, Qualified covered call options and optioned stock. File past year taxes Employee stock, Reminders Equity, Equity option. File past year taxes Gain or loss, Options, Qualified covered call options and optioned stock. File past year taxes Holding period, Option exercised. File past year taxes Listed, Listed option. File past year taxes Nonequity, Nonequity option. File past year taxes Qualified covered call, Qualified covered call options and optioned stock. File past year taxes Reporting requirements, How to report. File past year taxes Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. File past year taxes Wash sales, Options and futures contracts. File past year taxes Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. File past year taxes Original issue discount (OID), Original issue discount. File past year taxes , Original Issue Discount (OID), Stripped tax-exempt obligations. File past year taxes , Original issue discount (OID) on debt instruments. File past year taxes Adjustment to, Original issue discount (OID) adjustment. File past year taxes Reporting requirements, Exceptions to reporting OID. File past year taxes , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. File past year taxes Passive activities Gains and losses, Passive activity losses. File past year taxes , Passive activity losses. File past year taxes , Passive activity losses and credits. File past year taxes , Losses from passive activities. File past year taxes , Passive activity gains and losses. File past year taxes Patronage dividends, Patronage dividends. File past year taxes Penalties Accuracy-related, Accuracy-related penalty. File past year taxes , Accuracy-related penalties. File past year taxes Backup withholding, Penalties. File past year taxes Civil fraud, Civil fraud penalty. File past year taxes Early withdrawal, Interest subject to penalty for early withdrawal. File past year taxes , Penalty on early withdrawal of savings. File past year taxes Failure to pay tax, Failure to pay tax. File past year taxes Failure to supply SSN, Penalty for failure to supply SSN. File past year taxes Substantial understatement, Substantial understatement of tax. File past year taxes Valuation misstatement, Substantial valuation misstatement. File past year taxes Political parties Debts owed by, Debts owed by political parties. File past year taxes Preferred stock Nonqualified, Nonqualified preferred stock. File past year taxes Redeemable at a premium, Preferred stock redeemable at a premium. File past year taxes Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. File past year taxes , Premiums on bonds. File past year taxes Private activity bonds, Private activity bonds. File past year taxes Public utility stock reinvestment, Public utilities. File past year taxes Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. File past year taxes Puts and Calls Q Qualified dividends, Qualified dividends. File past year taxes Qualified small business stock, Qualified small business stock. File past year taxes , Qualified small business stock. File past year taxes , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. File past year taxes , Shares in a mutual fund or REIT. File past year taxes , Loss on mutual fund or REIT stock held 6 months or less. File past year taxes Real estate mortgage investment conduits (REMICs), REMICs, Expenses. File past year taxes , Including mutual fund or REMIC expenses in income. File past year taxes Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. File past year taxes Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. File past year taxes Redemption or retirement of bonds, Redemption or retirement of bonds. File past year taxes Regulated futures contract, Regulated futures contract. File past year taxes Reinvestment rights, Commissions and load charges. File past year taxes REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. File past year taxes , Related Party Transactions, Property received from a related party. File past year taxes Related persons, Related persons. File past year taxes REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. File past year taxes Reporting requirements Bad debts, How to report bad debts. File past year taxes Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. File past year taxes , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. File past year taxes Interest on U. File past year taxes S. File past year taxes savings bonds, Reporting options for cash method taxpayers. File past year taxes , Choice to report interest each year. File past year taxes Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. File past year taxes Options, How to report. File past year taxes Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. File past year taxes Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. File past year taxes Straddles, Section 1256 contracts and straddles. File past year taxes Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. File past year taxes Trades, How To Report Repossession of real property, Real property repossessed. File past year taxes Restricted property, Restricted property. File past year taxes Restricted stock, Dividends received on restricted stock. File past year taxes Retirement of debt instrument, Retirement of debt instrument. File past year taxes Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. File past year taxes Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. File past year taxes Safe deposit box, Safe deposit box rent. File past year taxes Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. File past year taxes S. File past year taxes savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. File past year taxes Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. File past year taxes Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. File past year taxes Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. File past year taxes , Section 1256 contract options. File past year taxes , Section 1256 contracts and straddles. File past year taxes Net gain on, Net section 1256 contracts gain. File past year taxes Net loss on, Net section 1256 contracts loss. File past year taxes Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. File past year taxes Lost, stolen, etc. File past year taxes , cost of replacing, Cost of replacing missing securities. File past year taxes Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. File past year taxes Securities futures contracts, Dealer securities futures contract. File past year taxes , Securities futures contract. File past year taxes , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. File past year taxes Seller-financed mortgages, Interest on seller-financed mortgage. File past year taxes Short sales, Short Sales, Extraordinary dividends. File past year taxes Adjusted basis, Short sales. File past year taxes Expenses of, Short-sale expenses. File past year taxes Extraordinary dividends, Extraordinary dividends. File past year taxes Puts, Put option as short sale. File past year taxes Small business investment company stock, Short sale. File past year taxes Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. File past year taxes Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. File past year taxes , Acquisition discount on short-term obligations. File past year taxes , Short-term government obligations. File past year taxes Interest deduction, limit on, Limit on interest deduction for short-term obligations. File past year taxes Sixty/forty (60/40) rule, 60/40 rule. File past year taxes Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. File past year taxes Reporting requirements, How to report. File past year taxes Small business stock, Qualified small business stock. File past year taxes , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. File past year taxes , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. File past year taxes Joint accounts, SSN for joint account. File past year taxes Requirement to give, Social security number (SSN). File past year taxes Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. File past year taxes , SSBIC stock. File past year taxes Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. File past year taxes Registration requirement, Registration requirement. File past year taxes Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. File past year taxes , Basis adjustment. File past year taxes , Basis. File past year taxes , Stocks and Bonds, Basis of replacement stock. File past year taxes Capital asset, Stocks, stock rights, and bonds. File past year taxes Constructive ownership, Constructive ownership of stock. File past year taxes Convertible, Convertible stocks and bonds. File past year taxes Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. File past year taxes , Automatic investment service. File past year taxes Identification, Identifying stock or bonds sold. File past year taxes Installment sales, Installment sales. File past year taxes Nonqualified preferred stock, Nonqualified preferred stock. File past year taxes Options for employees, Reminders Public utility, reinvestment, Public utilities. File past year taxes Redemption of, Redemption of stock. File past year taxes Replacement stock, Basis of replacement stock. File past year taxes Restricted stock, Dividends received on restricted stock. File past year taxes Rights, Distributions of Stock and Stock Rights, Stock rights. File past year taxes , Nontaxable stock rights. File past year taxes S corporations, S corporation stock. File past year taxes Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. File past year taxes , Qualified small business stock. File past year taxes Specialized small business investment company, Specialized small business investment company stock or partnership interest. File past year taxes Splits, Stock splits. File past year taxes Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. File past year taxes Trades, Stock for stock of the same corporation. File past year taxes Trust instruments treated as, Certain trust instruments treated as stock. File past year taxes Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. File past year taxes Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. File past year taxes Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. File past year taxes , Mixed straddles. File past year taxes , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. File past year taxes Stripped bonds and coupons, Stripped bonds or coupons. File past year taxes , Stripped Bonds and Coupons, Stripped tax-exempt obligation. File past year taxes Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. File past year taxes What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. File past year taxes Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. File past year taxes Puts and Calls U. File past year taxes S. File past year taxes savings bonds, person responsible for tax (Table 1-2), Table 1-2. File past year taxes Who Pays the Tax on U. File past year taxes S. File past year taxes Savings Bond Interest Tax credit bonds, Tax credit bonds. File past year taxes Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. File past year taxes Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. File past year taxes Tax-exempt income Expenses of, Tax-exempt income. File past year taxes Interest, Tax-Exempt Interest, Reporting tax-exempt interest. File past year taxes Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. File past year taxes , Discounted tax-exempt obligations. File past year taxes Taxable income, expenses of, Expenses for both tax-exempt and taxable income. File past year taxes Taxes State and local transfer, State and local transfer taxes. File past year taxes State income, State income taxes. File past year taxes Term loans, Term loans. File past year taxes Trade or business, Passive activity. File past year taxes Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. File past year taxes Reporting requirements, How To Report Stock, Stock for stock of the same corporation. File past year taxes Taxable, Property Received in Taxable Trades U. File past year taxes S. File past year taxes Treasury notes or bonds, U. File past year taxes S. File past year taxes Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. File past year taxes S. File past year taxes Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). File past year taxes , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. File past year taxes Trustee's commission for revocable trust, Trustee's commissions for revocable trust. File past year taxes U U. File past year taxes S. File past year taxes savings bonds, U. File past year taxes S. File past year taxes obligations. File past year taxes , U. File past year taxes S. File past year taxes Savings Bonds Reporting interest on, U. File past year taxes S. File past year taxes obligations. File past year taxes , U. File past year taxes S. File past year taxes Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. File past year taxes Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. File past year taxes Tax, responsible person (Table 1-2), Table 1-2. File past year taxes Who Pays the Tax on U. File past year taxes S. File past year taxes Savings Bond Interest U. File past year taxes S. File past year taxes Treasury bills, notes, and bonds, U. File past year taxes S. File past year taxes obligations. File past year taxes , U. File past year taxes S. File past year taxes Treasury Bills, Notes, and Bonds, U. File past year taxes S. File past year taxes Treasury Notes or Bonds, U. File past year taxes S. File past year taxes Treasury notes and bonds. File past year taxes Undistributed capital gains, Undistributed capital gains. File past year taxes Usurious interest, Usurious interest. 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