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Filing An Amended Tax Return 2012

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Filing An Amended Tax Return 2012

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

Filing an amended tax return 2012 Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Filing an amended tax return 2012 B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Filing an amended tax return 2012 C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Filing an amended tax return 2012 Copyrights, Copyrights. Filing an amended tax return 2012 Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Filing an amended tax return 2012 Capitalized costs, Activities subject to the rules. Filing an amended tax return 2012 , Deducting vs. Filing an amended tax return 2012 Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Filing an amended tax return 2012 Real estate taxes, Real estate taxes. Filing an amended tax return 2012 Real property, Real Property Settlement costs (fees), Settlement costs. Filing an amended tax return 2012 D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Filing an amended tax return 2012 Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Filing an amended tax return 2012 Franchises, Franchises, trademarks, and trade names. Filing an amended tax return 2012 Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Filing an amended tax return 2012 M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Filing an amended tax return 2012 Points, Points. Filing an amended tax return 2012 Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Filing an amended tax return 2012 Real property, Real Property S Settlement costs (fees), Settlement costs. Filing an amended tax return 2012 Special-use valuation, Special-use valuation. Filing an amended tax return 2012 Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Filing an amended tax return 2012 T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Filing an amended tax return 2012 Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Filing an amended tax return 2012 Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Filing an amended tax return 2012 Exceptions, Exceptions. Filing an amended tax return 2012 Prev  Up     Home   More Online Publications