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Filelate 6. Filelate   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Filelate Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Filelate Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Filelate S. Filelate Tax Treaties See chapter 7 for information about getting these publications. Filelate Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Filelate See Table 6-1 at the end of this chapter for a list of these countries. Filelate Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Filelate If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Filelate Treaty benefits generally are available to residents of the United States. Filelate They generally are not available to U. Filelate S. Filelate citizens who do not reside in the United States. Filelate However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Filelate S. Filelate citizens residing in the treaty countries. Filelate U. Filelate S. Filelate citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Filelate Certification of U. Filelate S. Filelate residency. Filelate   Use Form 8802, Application for United States Residency Certification, to request certification of U. Filelate S. Filelate residency for purposes of claiming benefits under a tax treaty. Filelate Certification can be requested for the current and any prior calendar years. Filelate You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Filelate Common Benefits Some common tax treaty benefits are explained below. Filelate The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Filelate Benefits provided by certain treaties are not provided by others. Filelate Personal service income. Filelate If you are a U. Filelate S. Filelate resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Filelate Professors and teachers. Filelate If you are a U. Filelate S. Filelate resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Filelate Students, trainees, and apprentices. Filelate If you are a U. Filelate S. Filelate resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Filelate Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Filelate Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Filelate Pensions and annuities. Filelate If you are a U. Filelate S. Filelate resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Filelate Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Filelate Investment income. Filelate If you are a U. Filelate S. Filelate resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Filelate Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Filelate Tax credit provisions. Filelate If you are a U. Filelate S. Filelate resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Filelate Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Filelate S. Filelate tax on the income. Filelate Nondiscrimination provisions. Filelate Most U. Filelate S. Filelate tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Filelate S. Filelate citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Filelate Saving clauses. Filelate U. Filelate S. Filelate treaties contain saving clauses that provide that the treaties do not affect the U. Filelate S. Filelate taxation of its own citizens and residents. Filelate As a result, U. Filelate S. Filelate citizens and residents generally cannot use the treaty to reduce their U. Filelate S. Filelate tax liability. Filelate However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Filelate S. Filelate citizens or residents. Filelate It is important that you examine the applicable saving clause to determine if an exception applies. Filelate More information on treaties. Filelate   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Filelate Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Filelate S. Filelate ” appears in the treaty exemption discussions in Publication 901. Filelate   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Filelate Competent Authority Assistance If you are a U. Filelate S. Filelate citizen or resident alien, you can request assistance from the U. Filelate S. Filelate competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Filelate You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Filelate The U. Filelate S. Filelate competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Filelate Effect of request for assistance. Filelate   If your request provides a basis for competent authority assistance, the U. Filelate S. Filelate competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Filelate How to make your request. Filelate   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Filelate You are denied treaty benefits. Filelate Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Filelate   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Filelate Some of the steps you should consider taking include the following. Filelate Filing a protective claim for credit or refund of U. Filelate S. Filelate taxes. Filelate Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Filelate Avoiding the lapse or termination of your right to appeal any tax determination. Filelate Complying with all applicable procedures for invoking competent authority consideration. Filelate Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Filelate S. Filelate or treaty country tax. Filelate Taxpayers can consult with the U. Filelate S. Filelate competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Filelate   The request should contain all essential items of information, including the following items. Filelate A reference to the treaty and the treaty provisions on which the request is based. Filelate The years and amounts involved in both U. Filelate S. Filelate dollars and foreign currency. Filelate A brief description of the issues for which competent authority assistance is requested. Filelate   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Filelate Revenue Procedure 2006-54 is available at www. Filelate irs. Filelate gov/irb/2006-49_IRB/ar13. Filelate html. Filelate   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Filelate S. Filelate competent authority assistance under tax treaties. Filelate As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Filelate    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Filelate   In the case of U. Filelate S. Filelate - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Filelate If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Filelate Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Filelate This table is updated through October 31, 2013. Filelate You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Filelate You can obtain the text of most U. Filelate S. Filelate treaties at IRS. Filelate gov. Filelate You also can request the text of treaties from the Department of Treasury at the following address. Filelate Department of Treasury Office of Business and Public Liaison Rm. Filelate 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Filelate S. Filelate Virgin Islands, you can call the IRS at 1-800-829-1040. Filelate Table 6–1. Filelate List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Filelate D. Filelate ) Australia TIAS 10773 Dec. Filelate 1, 1983 1986-2 C. Filelate B. Filelate 220 1986-2 C. Filelate B. Filelate 246 Protocol TIAS Jan. Filelate 1, 2004     Austria TIAS Jan. Filelate 1, 1999     Bangladesh TIAS Jan. Filelate 1, 2007     Barbados TIAS 11090 Jan. Filelate 1, 1984 1991-2 C. Filelate B. Filelate 436 1991-2 C. Filelate B. Filelate 466 Protocol TIAS Jan. Filelate 1, 2005     Belgium TIAS Jan. Filelate 1, 2008     Bulgaria TIAS Jan. Filelate 1, 2009     Canada2 TIAS 11087 Jan. Filelate 1, 1985 1986-2 C. Filelate B. Filelate 258 1987-2 C. Filelate B. Filelate 298 Protocol TIAS Jan. Filelate 1, 2009     China, People's Republic of TIAS 12065 Jan. Filelate 1, 1987 1988-1 C. Filelate B. Filelate 414 1988-1 C. Filelate B. Filelate 447 Commonwealth of Independent States3 TIAS 8225 Jan. Filelate 1, 1976 1976-2 C. Filelate B. Filelate 463 1976-2 C. Filelate B. Filelate 475 Cyprus TIAS 10965 Jan. Filelate 1, 1986 1989-2 C. Filelate B. Filelate 280 1989-2 C. Filelate B. Filelate 314 Czech Republic TIAS Jan. Filelate 1, 1993     Denmark TIAS Jan. Filelate 1, 2001     Protocol TIAS Jan. Filelate 1, 2008     Egypt TIAS 10149 Jan. Filelate 1, 1982 1982-1 C. Filelate B. Filelate 219 1982-1 C. Filelate B. Filelate 243 Estonia TIAS Jan. Filelate 1, 2000     Finland TIAS 12101 Jan. Filelate 1, 1991     Protocol TIAS Jan. Filelate 1, 2008     France TIAS Jan. Filelate 1, 1996     Protocol TIAS Jan. Filelate 1, 2009     Germany TIAS Jan. Filelate 1, 1990     Protocol TIAS Jan. Filelate 1, 2008     Greece TIAS 2902 Jan. Filelate 1, 1953 1958-2 C. Filelate B. Filelate 1054 T. Filelate D. Filelate 6109, 1954-2 C. Filelate B. Filelate 638 Hungary TIAS 9560 Jan. Filelate 1, 1980 1980-1 C. Filelate B. Filelate 333 1980-1 C. Filelate B. Filelate 354 Iceland TIAS 8151 Jan. Filelate 1, 2009     India TIAS Jan. Filelate 1, 1991     Indonesia TIAS 11593 Jan. Filelate 1, 1990     Ireland TIAS Jan. Filelate 1, 1998     Israel TIAS Jan. Filelate 1, 1995     Italy TIAS Jan. Filelate 1, 2010     Jamaica TIAS 10207 Jan. Filelate 1, 1982 1982-1 C. Filelate B. Filelate 257 1982-1 C. Filelate B. Filelate 291 Japan TIAS Jan. Filelate 1, 2005     Kazakhstan TIAS Jan. Filelate 1, 1996     Korea, South TIAS 9506 Jan. Filelate 1, 1980 1979-2 C. Filelate B. Filelate 435 1979-2 C. Filelate B. Filelate 458 Latvia TIAS Jan. Filelate 1, 2000     Lithuania TIAS Jan. Filelate 1, 2000     Luxembourg TIAS Jan. Filelate 1, 2001     Malta TIAS Jan. Filelate 1, 2011     Mexico TIAS Jan. Filelate 1,1994     Protocol TIAS Jan. Filelate 1, 2004               Table 6–1 (continued). Filelate Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Filelate D. Filelate ) Morocco TIAS 10195 Jan. Filelate 1, 1981 1982-2 C. Filelate B. Filelate 405 1982-2 C. Filelate B. Filelate 427 Netherlands TIAS Jan. Filelate 1, 1994     Protocol TIAS Jan. Filelate 1, 2005     New Zealand TIAS 10772 Nov. Filelate 2, 1983 1990-2 C. Filelate B. Filelate 274 1990-2 C. Filelate B. Filelate 303 Protocol TIAS Jan. Filelate 1, 2011     Norway TIAS 7474 Jan. Filelate 1, 1971 1973-1 C. Filelate B. Filelate 669 1973-1 C. Filelate B. Filelate 693 Protocol TIAS 10205 Jan. Filelate 1, 1982 1982-2 C. Filelate B. Filelate 440 1982-2 C. Filelate B. Filelate 454 Pakistan TIAS 4232 Jan. Filelate 1, 1959 1960-2 C. Filelate B. Filelate 646 T. Filelate D. Filelate 6431, 1960-1 C. Filelate B. Filelate 755 Philippines TIAS 10417 Jan. Filelate 1, 1983 1984-2 C. Filelate B. Filelate 384 1984-2 C. Filelate B. Filelate 412 Poland TIAS 8486 Jan. Filelate 1, 1974 1977-1 C. Filelate B. Filelate 416 1977-1 C. Filelate B. Filelate 427 Portugal TIAS Jan. Filelate 1, 1996     Romania TIAS 8228 Jan. Filelate 1, 1974 1976-2 C. Filelate B. Filelate 492 1976-2 C. Filelate B. Filelate 504 Russia TIAS Jan. Filelate 1, 1994     Slovak Republic TIAS Jan. Filelate 1, 1993     Slovenia TIAS Jan. Filelate 1, 2002     South Africa TIAS Jan. Filelate 1, 1998     Spain TIAS Jan. Filelate 1, 1991     Sri Lanka TIAS Jan. Filelate 1, 2004     Sweden TIAS Jan. Filelate 1, 1996     Protocol TIAS Jan. Filelate 1, 2007     Switzerland TIAS Jan. Filelate 1, 1998     Thailand TIAS Jan. Filelate 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Filelate 1, 1970 1971-2 C. Filelate B. Filelate 479   Tunisia TIAS Jan. Filelate 1, 1990     Turkey TIAS Jan. Filelate 1, 1998     Ukraine TIAS Jan. Filelate 1, 2001     United Kingdom TIAS Jan. Filelate 1, 2004     Venezuela TIAS Jan. Filelate 1, 2000      1(TIAS) — Treaties and Other International Act Series. Filelate  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Filelate 3The U. Filelate S. Filelate -U. Filelate S. Filelate S. Filelate R. Filelate income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Filelate Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Tropical Storm Irene in New Hampshire

E-file to Remain Open through Oct. 31 for Victims of Tropical Storm Irene

NH-2011-31, Sept. 8, 2011

BOSTON — Victims of Tropical Storm Irene that began on Aug. 27, 2011 in parts of New Hampshire may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Carroll and Grafton. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Hampshire/Tropical Storm Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 20-Mar-2014

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Filelate Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. Filelate Tax questions. Filelate Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. Filelate irs. Filelate gov/pub544. Filelate What's New Direct reporting on Schedule D. Filelate   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. Filelate If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. Filelate For additional information, see Schedule D and Form 8949 in chapter 4. Filelate Tax rate on net capital gain and qualified dividends. Filelate   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Filelate See Capital Gains Tax Rates in chapter 4. Filelate Important Reminders Dispositions of U. Filelate S. Filelate real property interests by foreign persons. Filelate  If you are a foreign person or firm and you sell or otherwise dispose of a U. Filelate S. Filelate real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). Filelate Corporations, partnerships, trusts, and estates also may have to withhold on certain U. Filelate S. Filelate real property interests they distribute to you. Filelate You must report these dispositions and distributions and any income tax withheld on your U. Filelate S. Filelate income tax return. Filelate For more information on dispositions of U. Filelate S. Filelate real property interests, see Publication 519, U. Filelate S. Filelate Tax Guide for Aliens. Filelate Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Filelate Foreign source income. Filelate  If you are a U. Filelate S. Filelate citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. Filelate S. Filelate law. Filelate This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. Filelate Photographs of missing children. Filelate  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filelate Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filelate You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filelate Introduction You dispose of property when any of the following occurs. Filelate You sell property. Filelate You exchange property for other property. Filelate Your property is condemned or disposed of under threat of condemnation. Filelate Your property is repossessed. Filelate You abandon property. Filelate You give property away. Filelate This publication explains the tax rules that apply when you dispose of property. Filelate It discusses the following topics. Filelate How to figure a gain or loss. Filelate Whether your gain or loss is ordinary or capital. Filelate How to treat your gain or loss when you dispose of business property. Filelate How to report a gain or loss. Filelate This publication also explains whether your gain is taxable or your loss is deductible. Filelate This publication does not discuss certain transactions covered in other IRS publications. Filelate These include the following. Filelate Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. Filelate See chapter 4 of Publication 550, Investment Income and Expenses. Filelate Sale of your main home. Filelate See Publication 523, Selling Your Home. Filelate Installment sales. Filelate See Publication 537, Installment Sales. Filelate Transfers of property at death. Filelate See Publication 559, Survivors, Executors, and Administrators. Filelate Forms to file. Filelate   When you dispose of property, you usually will have to file one or more of the following forms. Filelate Schedule D, Capital Gains and Losses. Filelate Form 4797, Sales of Business Property. Filelate Form 8824, Like-Kind Exchanges. Filelate Form 8949, Sales and Other Dispositions of Capital Assets. Filelate    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. Filelate However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Filelate Comments and suggestions. Filelate   We welcome your comments about this publication and your suggestions for future editions. Filelate   You can send your comments to the following address. Filelate Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filelate NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filelate Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filelate You can also send us comments from www. Filelate irs. Filelate gov/formspubs/. Filelate Click on “More Information ” and then on “Give us feedback. Filelate ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Filelate Ordering forms and publications. Filelate   Visit www. Filelate irs. Filelate gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filelate Internal Revenue Service 1201 N. Filelate Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filelate   If you have a tax question, check the information available on IRS. Filelate gov or call 1-800-829-1040. Filelate We cannot answer tax questions sent to either of the above addresses. Filelate Prev  Up  Next   Home   More Online Publications