Filing 2012 Taxes In 2013

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Filing 2012 Taxes In 2013

Filing 2012 taxes in 2013 Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Filing 2012 taxes in 2013 Tax questions. Filing 2012 taxes in 2013 Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/pub550. Filing 2012 taxes in 2013 What's New Net investment income tax (NIIT). Filing 2012 taxes in 2013  Beginning in 2013, you may be subject to the NIIT. Filing 2012 taxes in 2013 The NIIT applies at a rate of 3. Filing 2012 taxes in 2013 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. Filing 2012 taxes in 2013 See Net investment income tax (NIIT) , later. Filing 2012 taxes in 2013 Maximum capital gain rates. Filing 2012 taxes in 2013  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Filing 2012 taxes in 2013 See Capital Gain Tax Rates , later, for more information. Filing 2012 taxes in 2013 Gift tax exclusion amount increased. Filing 2012 taxes in 2013  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. Filing 2012 taxes in 2013 See Property Received as a Gift , later. Filing 2012 taxes in 2013 Reminders Mutual fund distributions. Filing 2012 taxes in 2013  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. Filing 2012 taxes in 2013 Foreign source income. Filing 2012 taxes in 2013  If you are a U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 law. Filing 2012 taxes in 2013 This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Filing 2012 taxes in 2013 Employee stock options. Filing 2012 taxes in 2013  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. Filing 2012 taxes in 2013 Photographs of missing children. Filing 2012 taxes in 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 2012 taxes in 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 2012 taxes in 2013 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. Filing 2012 taxes in 2013 Introduction This publication provides information on the tax treatment of investment income and expenses. Filing 2012 taxes in 2013 It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. Filing 2012 taxes in 2013 It explains what investment income is taxable and what investment expenses are deductible. Filing 2012 taxes in 2013 It explains when and how to show these items on your tax return. Filing 2012 taxes in 2013 It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. Filing 2012 taxes in 2013 The glossary at the end of this publication defines many of the terms used. Filing 2012 taxes in 2013 Investment income. Filing 2012 taxes in 2013   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. Filing 2012 taxes in 2013 Investment expenses. Filing 2012 taxes in 2013   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. Filing 2012 taxes in 2013 Qualified retirement plans and IRAs. Filing 2012 taxes in 2013   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. Filing 2012 taxes in 2013 The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. Filing 2012 taxes in 2013 The tax rules that apply to retirement plan distributions are explained in the following publications. Filing 2012 taxes in 2013 Publication 560, Retirement Plans for Small Business. Filing 2012 taxes in 2013 Publication 571, Tax-Sheltered Annuity Plans. Filing 2012 taxes in 2013 Publication 575, Pension and Annuity Income. Filing 2012 taxes in 2013 Publication 590, Individual Retirement Arrangements (IRAs). Filing 2012 taxes in 2013 Publication 721, Tax Guide to U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 Civil Service Retirement Benefits. Filing 2012 taxes in 2013    Comments and suggestions. Filing 2012 taxes in 2013   We welcome your comments about this publication and your suggestions for future editions. Filing 2012 taxes in 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing 2012 taxes in 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2012 taxes in 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 taxes in 2013   You can send your comments from www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/formspubs/. Filing 2012 taxes in 2013 Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing 2012 taxes in 2013 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing 2012 taxes in 2013 Ordering forms and publications. Filing 2012 taxes in 2013   Visit www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 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. Filing 2012 taxes in 2013 Internal Revenue Service 1201 N. Filing 2012 taxes in 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 2012 taxes in 2013   If you have a tax question, check the information available on IRS. Filing 2012 taxes in 2013 gov or call 1-800-829-1040. Filing 2012 taxes in 2013 We cannot answer tax questions sent to either of the above addresses. Filing 2012 taxes in 2013 Prev  Up  Next   Home   More Online Publications

The Filing 2012 Taxes In 2013

Filing 2012 taxes in 2013 Index A Alimony paid, Alimony paid. Filing 2012 taxes in 2013 Alimony received, Alimony received. Filing 2012 taxes in 2013 Annulment, Divorce or separation. Filing 2012 taxes in 2013 Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. Filing 2012 taxes in 2013 Business expenses, Business and investment expenses. Filing 2012 taxes in 2013 C Child tax credit, Child tax credit. Filing 2012 taxes in 2013 Civil service annuities, Civil service retirement. Filing 2012 taxes in 2013 Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. Filing 2012 taxes in 2013 Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. Filing 2012 taxes in 2013 CSRS annuities, Civil service retirement. Filing 2012 taxes in 2013 D Death of spouse, basis of property, Death of spouse. Filing 2012 taxes in 2013 Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. Filing 2012 taxes in 2013 Divorce, Divorce or separation. Filing 2012 taxes in 2013 Domestic partners, Registered domestic partners. Filing 2012 taxes in 2013 Domicile, Domicile E Earned income credit, Earned income credit. Filing 2012 taxes in 2013 End of the marital community, End of the Community Equitable relief, Equitable relief. Filing 2012 taxes in 2013 ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Filing 2012 taxes in 2013 Estimated tax payments, Estimated tax payments. Filing 2012 taxes in 2013 Exempt income, Tax-exempt income. Filing 2012 taxes in 2013 Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. Filing 2012 taxes in 2013 F FERS annuities, Civil service retirement. Filing 2012 taxes in 2013 Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. Filing 2012 taxes in 2013 , Separate Return Preparation Free tax services, Free help with your tax return. Filing 2012 taxes in 2013 G Gains and losses, Gains and losses. Filing 2012 taxes in 2013 H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. Filing 2012 taxes in 2013 Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. Filing 2012 taxes in 2013 , Equitable relief. Filing 2012 taxes in 2013 Interest, Dividends, interest, and rents. Filing 2012 taxes in 2013 Investment expenses, Business and investment expenses. Filing 2012 taxes in 2013 IRA deduction, IRA deduction. Filing 2012 taxes in 2013 IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Filing 2012 taxes in 2013 J Joint return vs. Filing 2012 taxes in 2013 separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. Filing 2012 taxes in 2013 M Military retirement pay, Military retirement pay. Filing 2012 taxes in 2013 N Nonresident alien spouse, Nonresident alien spouse. Filing 2012 taxes in 2013 O Overpayments, Overpayments. Filing 2012 taxes in 2013 P Partnership income, Partnership income. Filing 2012 taxes in 2013 Partnerships, self-employment tax, Partnerships. Filing 2012 taxes in 2013 Payments Estimated tax payments, Estimated tax payments. Filing 2012 taxes in 2013 Federal income tax withheld, Federal income tax withheld. Filing 2012 taxes in 2013 Pensions, Pensions. Filing 2012 taxes in 2013 Personal expenses, Personal expenses. Filing 2012 taxes in 2013 Publications (see Tax help) R Registered domestic partners, Registered domestic partners. Filing 2012 taxes in 2013 Relief from liability arising from community property law, Relief from liability arising from community property law. Filing 2012 taxes in 2013 Rents, Dividends, interest, and rents. Filing 2012 taxes in 2013 S Self-employment tax Partnership, Self-employment tax. Filing 2012 taxes in 2013 Sole proprietorship, Self-employment tax. Filing 2012 taxes in 2013 Separate income defined, Separate income. Filing 2012 taxes in 2013 Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. Filing 2012 taxes in 2013 Separate returns Extensions, Extension of time to file. Filing 2012 taxes in 2013 Separate returns vs. Filing 2012 taxes in 2013 joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. Filing 2012 taxes in 2013 Separation agreement, Divorce or separation. Filing 2012 taxes in 2013 Sole proprietorship, self-employment tax, Sole proprietorship. Filing 2012 taxes in 2013 Spousal agreements, Spousal agreements. Filing 2012 taxes in 2013 Spouses living apart, Spouses living apart all year. Filing 2012 taxes in 2013 T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. Filing 2012 taxes in 2013 TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. Filing 2012 taxes in 2013 Withholding tax, Federal income tax withheld. Filing 2012 taxes in 2013 Prev  Up     Home   More Online Publications