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Irs 2012 Tax Forms 1040ez

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Irs 2012 Tax Forms 1040ez

Irs 2012 tax forms 1040ez Publication 938 - Additional Material Table of Contents Directory of REMICs and Other CDOs for First Quarter 2013 Directory of REMICs and Other CDOs for Second Quarter 2013Amended Listings for the Second Quarter of 2013 Directory of REMICs and Other CDOs for Third Quarter 2013 Directory of REMICs and Other CDOs for Fourth Quarter 2013Amended Listings for the Fourth Quarter of 2013 How To Get Tax Help Directory of REMICs and Other CDOs for First Quarter 2013 Apollo Residential Mortgage Securitization Tr 2013-1 Remic 1 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 03764K*AA3; Class M-1: 03764K*AB1; Class M-2: 03764K*AC9; Class C: 03764K*AD7; Class R: 03764K*AE5 02/08/2013 Apollo Residential Mortgage Securitization Tr 2013-1 Remic 2 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 03764K*AA3; Class M-1: 03764K*AB1; Class M-2: 03764K*AC9; Class C: 03764K*AD7; Class R: 03764K*AE5 02/08/2013 BAMLL Commercial Mortgage Securities 2012-PARK June Pak, V. Irs 2012 tax forms 1040ez P. Irs 2012 tax forms 1040ez c/o 1761 E. Irs 2012 tax forms 1040ez St. Irs 2012 tax forms 1040ez Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A: 05524U*AA7; Class X: 05524U*AC3 12/13/2012 BAMLL Re-Remic Trust 2013-FRR1 Grp 1 Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 05524R*AA4; Class A-1: U06007*AA3; Class A-1: 05524R*AB2; Class B-1: 05524R*AC0; Class B-1: U06007*AB1; Class B-1: 05524R*AD8; Class R: 05524R*AJ5; Class R: 05524R*AK2; Class A-2: 05524R*AF3; Class A-2: U06007*AC9; Class A-2: 05524R*AF3; Class B-2: 05524R*AG1; Class B-2: U06007*AD7; Class B-2: 05524R*AH9; Class R: 05524R*AJ5; Class R: 05524R*AK2 01/22/2013 BAMLL Re-Remic Trust 2013-FRR1 Grp 2 Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 05524R*AA4; Class A-1: U06007*AA3; Class A-1: 05524R*AB2; Class B-1: 05524R*AC0; Class B-1: U06007*AB1; Class B-1: 05524R*AD8; Class R: 05524R*AJ5; Class R: 05524R*AK2; Class A-2: 05524R*AF3; Class A-2: U06007*AC9; Class A-2: 05524R*AF3; Class B-2: 05524R*AG1; Class B-2: U06007*AD7; Class B-2: 05524R*AH9; Class R: 05524R*AJ5; Class R: 05524R*AK2 01/22/2013 Banc of America Funding 2012-R6 Group 2 Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A-1: 05990E*AA8; Class 1-A-2: 05990E*AB6; Class 2-A-1: 05990E*AC4; Class 2-A-2: 05990E*AD2; Class 3-A-1: 05990E*AE0; Class 3-A-2: 05990E*AF7; Class R: N/A 11/30/2012 Banc of America Funding 2012-R6 Group 3 Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A-1: 05990E*AA8; Class 1-A-2: 05990E*AB6; Class 2-A-1: 05990E*AC4; Class 2-A-2: 05990E*AD2; Class 3-A-1: 05990E*AE0; Class 3-A-2: 05990E*AF7; Class R: N/A 11/30/2012 Bayview Opportunity Fund IIIb Remic Tr 2012-1 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/26/2012 Bayview Opportunity Fund IIIa Remic Tr 2012-5 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 11/16/2012 Bayview Opportunity Fund IIIa Remic Tr 2012-6 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/27/2012 Bayview Opportunity Master Fund II Remic Tr 2012-2NPL3 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 10/25/2012 Bayview Opportunity Master Fund IIIa Remic Tr 2012-3NPL3 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/19/2012 Bayview Opportunity Master Fund IIIa Remic Tr 2012-5NPL1 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/21/2012 Bayview Opportunity Master Fund IIIb Remic Tr 2012-7NPL1 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/21/2012 BCAP LLC 2012-RR12 Grp 1-A Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 1-B Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 2-A Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 2-B Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 3-A Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 3-B Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 5 Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 Citigroup MLT 2013-2 June Pak, V. Irs 2012 tax forms 1040ez P. Irs 2012 tax forms 1040ez c/o 1761 E. Irs 2012 tax forms 1040ez St. Irs 2012 tax forms 1040ez Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class 1A1: 17319U*AA1; Class 1A2: 17319U*AB9; Class 1A3: 17319U*AC7; Class 1A4: 17319U*AD5; Class 2A1: 17319U*AF0; Class 2A2: 17319U*AG8; Class 2A3: 17319U*AH6; Class 2A4: 17319U*AJ2; Class 3A1: 17319U*AL7; Class 3A2: 17319U*AM5; Class 3A3: 17319U*AN3; Class 3A4: 17319U*AP8; Class 4A1: 17319U*AR4; Class 4A2: 17319U*AS2; Class 4A3: 17319U*AT0; Class 4A4: 17319U*AU7; Class 5A1: 17319U*AW3; Class 5A2: 17319U*AX1; Class 5A3: 17319U*AY9; Class 5A4: 17319U*AZ6 02/28/2013 COMM 2012-MVP June Pak, V. Irs 2012 tax forms 1040ez P. Irs 2012 tax forms 1040ez c/o 1761 E. Irs 2012 tax forms 1040ez St. Irs 2012 tax forms 1040ez Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A: 12624W*AA8; Class X-A-CP: 12624W*AC4; Class X-A-EXT: 12624W*AE0; Class X-B-CP: 12624W*AG5; Class X-B-EXT: 12624W*AJ9; Class B: 12624W*AL4; Class C: 12624W*AN0; Class D: 12624W*AQ3; Class E: 12624W*AS9 12/20/2012 COMM 2013-CCRE6 June Pak, V. Irs 2012 tax forms 1040ez P. Irs 2012 tax forms 1040ez c/o 1761 E. Irs 2012 tax forms 1040ez St. Irs 2012 tax forms 1040ez Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-1: 12624X*AA6; Class A-2: 12624X*AB4; Class A-SB: 12624X*AC2; Class A-4: 12624X*AD0; Class X-A: 12624X*AE8; Class A-3FL: 12624X*AF5; Class A-3FX: 12624X*AH1; Class X-B: 12624X*AK4; Class A-M: 12624X*AM0; Class B: 12624X*AP3; Class PEZ: 12624X*AR9; Class C: 12624X*AT5; Class D: 12624X*AV0; Class E: 12624X*AX6; Class F: 12624X*AZ1; Class G: 12624X*BB3; Class RP: 12624X*BD9 03/07/2013 DBRR 2013-EZ2 Remic 1 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 23306A*AA8; Class B: 23306A*AL4; Class C: 23306A*AN0; Class X-1: 23306A*AC4; Class X-2: 23306A*AE0; Class A: US2401*A05; Class B: US2401*F91; Class C: US2401*G74; Class X-1: US2401*B87; Class X-2: US2401*C60; Class A: U2401G*AA0; Class B: U2402G*AF9; Class C: U2402G*AG7; Class X-1: U2402G*AB8; Class X-2: U2402G*AC6 02/20/2013 FLORIDA MORTGAGE RESOLUTION TRUST SERIES 2012-4 REMIC TAMARA SCHULTZ - FUGH, TRUSTEE C/O U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez BANK CORPORATE TRUST SERVICES  60 LIVINGSTON AVE. Irs 2012 tax forms 1040ez EP-MN-WS3D ST. Irs 2012 tax forms 1040ez PAUL, MN 55107-2292 651-466-5048 Class: 340780*AA3 05/15/2012 Freddie Mac REMIC, Series 4138 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AW*W92; Class AC: 3137AW*WA9; Class AD: 3137AW*WB7; Class AE: 3137AW*WC5; Class AI: 3137AW*WD3; Class CZ: 3137AW*WE1; Class DA: 3137AW*WF8; Class DB: 3137AW*WG6; Class DI: 3137AW*WH4; Class DL: 3137AW*WJ0; Class F: 3137AW*WK7; Class FD: 3137AW*WL5; Class HA: 3137AW*WM3; Class HI: 3137AW*WN1; Class ID: 3137AW*WP6; Class J: 3137AW*WQ4; Class PA: 3137AW*X26; Class S: 3137AW*X42; Class SD: 3137AW*X59 12/28/2012 Freddie Mac REMIC, Series 4139 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AW*X67; Class AP: 3137AW*X75; Class BP: 3137AW*X83; Class CB: 3137AW*XA8; Class CF: 3137AW*XB6; Class CI: 3137AW*XC4; Class CP: 3137AW*XD2; Class CS: 3137AW*XE0; Class DA: 3137AW*XG5; Class DI: 3137AW*XH3; Class EA: 3137AW*XJ9; Class EB: 3137AW*XK6; Class EI: 3137AW*XL4; Class FA: 3137AW*XM2; Class FB: 3137AW*XN0; Class IP: 3137AW*XP5; Class JA: 3137AW*XQ3; Class JB: 3137AW*XR1; Class JC: 3137AW*XS9; Class JD: 3137AW*XT7; Class JE: 3137AW*XU4; Class NA: 3137AW*XV2; Class ND: 3137AW*XW0; Class NE: 3137AW*XX8; Class NG: 3137AW*XY6; Class NN: 3137AW*XZ3; Class NO: 3137AW*Y25; Class NT: 3137AW*Y33; Class PA: 3137AW*Y41; Class PB: 3137AW*Y58; Class PO: 3137AW*YB5; Class SA: 3137AW*YE9; Class SB: 3137AW*YF6; Class YB: 3137AW*YG4; Class YC: 3137AW*YH2; Class YD: 3137AW*YJ8; Class YE: 3137AW*YK5; Class YP: 3137AW*YL3 12/28/2012 Freddie Mac REMIC, Series 4140 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BA: 3137AW*RM9; Class BK: 3137AW*RN7; Class BL: 3137AW*RP2; Class BM: 3137AW*RQ0; Class BP: 3137AW*RR8; Class BW: 3137AW*RS6; Class GA: 3137AW*RT4; Class JA: 3137AW*S30; Class JW: 3137AW*S48 12/28/2012 Freddie Mac REMIC, Series 4141 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AE: 3137AW*YY5; Class BA: 3137AW*Z24; Class BI: 3137AW*Z32; Class CK: 3137AW*Z57; Class CT: 3137AW*Z73; Class CZ: 3137AW*Z81; Class EA: 3137AW*ZC2; Class EI: 3137AW*ZD0; Class EL: 3137AW*ZE8; Class FB: 3137AW*ZG3; Class G: 3137AW*ZH1; Class GB: 3137AW*ZJ7; Class GI: 3137AW*ZK4; Class GT: 3137AW*ZM0; Class GW: 3137AW*ZN8; Class GZ: 3137AW*ZP3; Class HD: 3137AW*ZQ1; Class HI: 3137AW*ZR9; Class HZ: 3137AW*ZS7; Class IE: 3137AW*ZT5; Class IK: 3137AW*ZU2; Class IQ: 3137AW*ZX6; Class IS: 3137AW*ZY4; Class KA: 3137AX*2A0; Class KC: 3137AX*2B8; Class KD: 3137AX*2C6; Class KM: 3137AX*2D4; Class KN: 3137AX*2E2; Class LE: 3137AX*2G7; Class PA: 3137AX*2H5; Class PG: 3137AX*2J1; Class PI: 3137AX*2K8; Class PL: 3137AX*2L6; Class QA: 3137AX*2M4; Class QB: 3137AX*2N2; Class SJ: 3137AX*2S1; Class WA: 3137AX*2T9; Class WI: 3137AX*2U6; Class XZ: 3137AX*2V4; Class YZ: 3137AX*2W2; Class Z: 3137AX*2X0; Class ZY: 3137AX*3A9 12/28/2012 Freddie Mac REMIC, Series 4142 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*3B7; Class AI: 3137AX*3F8; Class C: 3137AX*4F7; Class CI: 3137AX*4G5; Class DY: 3137AX*4H3; Class HC: 3137AX*4W0; Class HD: 3137AX*4X8; Class HF: 3137AX*4Y6; Class IA: 3137AX*4Z3; Class IO: 3137AX*5B5; Class JA: 3137AX*5C3; Class JI: 3137AX*5D1; Class K: 3137AX*5E9; Class PN: 3137AX*5X7; Class PT: 3137AX*5Z2; Class Q: 3137AX*6C2; Class QI: 3137AX*6D0; Class SH: 3137AX*6H1; Class TH: 3137AX*6N8 12/28/2012 Freddie Mac REMIC, Series 4143 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AE: 3137AX*6R9; Class AH: 3137AX*6T5; Class AI: 3137AX*HC0; Class AJ: 3137AX*6U2; Class AO: 3137AX*6V0; Class AQ: 3137AX*6W8; Class AV: 3137AX*HJ5; Class AZ: 3137AX*HD8; Class CA: 3137AX*7B3; Class CI: 3137AX*7C1; Class DF: 3137AX*7D9; Class DS: 3137AX*7E7; Class FA: 3137AX*7F4; Class FK: 3137AX*7G2; Class FM: 3137AX*7H0; Class HI: 3137AX*7M9; Class HK: 3137AX*A37; Class IA: 3137AX*A60; Class JB: 3137AX*A94; Class JK: 3137AX*AG8; Class KF: 3137AX*AX1; Class KS: 3137AX*BA0; Class MB: 3137AX*BG7; Class MJ: 3137AX*BQ5; Class NA: 3137AX*C35; Class NF: 3137AX*C43; Class NQ: 3137AX*C50; Class NS: 3137AX*C68; Class NY: 3137AX*C84; Class PB: 3137AX*CA9; Class PL: 3137AX*CH4; Class SA: 3137AX*CU5; Class SK: 3137AX*CV3; Class SM: 3137AX*CW1; Class UA: 3137AX*CX9; Class UB: 3137AX*CY7; Class UH: 3137AX*CZ4; Class UJ: 3137AX*D26; Class UL: 3137AX*D34; Class UM: 3137AX*D42; Class UO: 3137AX*D59; Class YJ: 3137AX*D67; Class YK: 3137AX*D75; Class YO: 3137AX*D83 12/28/2012 Freddie Mac REMIC, Series 4144 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AW*S63; Class BC: 3137AW*S89; Class BL: 3137AW*SE6; Class BY: 3137AW*SK2; Class EF: 3137AW*SL0; Class ES: 3137AW*SM8; Class F: 3137AW*SN6; Class FI: 3137AW*SP1; Class HB: 3137AW*SW6; Class HE: 3137AW*SX4; Class HI: 3137AW*SY2; Class IG: 3137AW*SZ9; Class IH: 3137AW*T21; Class JA: 3137AW*T47; Class JB: 3137AW*T54; Class K: 3137AW*TF2; Class KB: 3137AW*TH8; Class P: 3137AW*TR6; Class S: 3137AW*U29; Class YA: 3137AW*U37; Class YB: 3137AW*U45 12/28/2012 Freddie Mac REMIC, Series 4145 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AW*U52; Class LY: 3137AW*V69; Class UY: 3137AW*VP7; Class YW: 3137AW*W84 12/28/2012 Freddie Mac REMIC, Series 4146 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*EG4; Class AB: 3137AX*EH2; Class AI: 3137AX*EJ8; Class BB: 3137AX*EK5; Class DA: 3137AX*EL3; Class DB: 3137AX*EM1; Class EE: 3137AX*F24; Class EH: 3137AX*F40; Class FB: 3137AX*FA6; Class IA: 3137AX*FK4; Class IB: 3137AX*FL2; Class JA: 3137AX*FM0; Class JB: 3137AX*FN8; Class JC: 3137AX*FP3; Class JD: 3137AX*FQ1; Class KJ: 3137AX*FY4; Class KT: 3137AX*FZ1; Class MA: 3137AX*G23; Class ME: 3137AX*G64; Class PA: 3137AX*GD9; Class GA: 3137AX*GV9; Class UF: 3137AX*GX5; Class US: 3137AX*GY3; Class WA: 3137AX*GZ0; Class WB: 3137AX*H22; Class WT: 3137AX*H30; Class WW: 3137AX*H48 12/28/2012 Freddie Mac REMIC, Series 4147 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CF: 3137AX*DC4; Class CL: 3137AX*DH3; Class CS: 3137AX*DJ9; Class DA: 3137AX*DK6; Class DI: 3137AX*DL4; Class HD: 3137AX*DM2; Class ID: 3137AX*DN0; Class IL: 3137AX*DP5; Class LA: 3137AX*DT7; Class LW: 3137AX*DZ3; Class LY: 3137AX*E25; Class MG: 3137AX*E33; Class MI: 3137AX*E41; Class MY: 3137AX*E58; Class NG: 3137AX*E66; Class NH: 3137AX*E74; Class NI: 3137AX*E82; Class NZ: 3137AX*E90; Class VM: 3137AX*ED1; Class VN: 3137AX*EE9; Class ZN: 3137AX*EF6 12/28/2012 Freddie Mac REMIC, Series 4148 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AW*QW8; Class BA: 3137AW*QY4; Class BI: 3137AW*QZ1; Class FA: 3137AW*R23; Class IO: 3137AW*R31; Class JA: 3137AW*R49; Class L: 3137AW*YM1; Class SA: 3137AW*RJ6; Class VB: 3137AW*RK3; Class ZB: 3137AW*RL1 12/28/2012 Freddie Mac REMIC, Series 4149 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class C: 3137AX*Q89; Class DA: 3137AX*Q97; Class DI: 3137AX*QA4; Class F: 3137AX*QB2; Class FI: 3137AX*QK2; Class GO: 3137AX*QW6; Class ID: 3137AX*RE5; Class S: 3137AX*RJ4; Class SG: 3137AX*RK1; Class ZG: 3137AX*RL9 01/31/2013 Freddie Mac REMIC, Series 4150 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AX*YK3; Class AB: 3137AX*YL1; Class AF: 3137AX*YQ0; Class AK: 3137AX*YS6; Class AS: 3137AX*YZ0; Class AV: 3137AX*Z30; Class BA: 3137AX*Z71; Class BF: 3137AX*ZB2; Class BH: 3137AX*ZD8; Class BS: 3137AX*ZK2; Class BV: 3137AX*ZN6; Class CH: 3137AX*ZX4; Class CO: 3137AY*2D2; Class CS: 3137AY*2E0; Class CY: 3137AY*2G5; Class DH: 3137AY*2P5; Class DO: 3137AY*2U4; Class EH: 3137AY*3D1; Class EK: 3137AY*3F6; Class F: 3137AY*3L3; Class FA: 3137AY*3M1; Class FB: 3137AY*3N9; Class FP: 3137AY*3Q2; Class FY: 3137AY*3R0; Class GK: 3137AY*3Z2; Class GY: 3137AY*4G3; Class HA: 3137AY*4H1; Class HB: 3137AY*4J7; Class HC: 3137AY*4K4; Class HE: 3137AY*4L2; Class HF: 3137AY*4M0; Class HJ: 3137AY*4P3; Class HP: 3137AY*4S7; Class HS: 3137AY*4T5; Class IC: 3137AY*4V0; Class ID: 3137AY*4W8; Class IO: 3137AY*4Y4; Class IT: 3137AY*4Z1; Class IV: 3137AY*5A5; Class IY: 3137AY*5C1; Class J: 3137AY*5D9; Class JF: 3137AY*5K3; Class JH: 3137AY*5M9; Class JN: 3137AY*5R8; Class JS: 3137AY*5T4; Class JV: 3137AY*5U1; Class JZ: 3137AY*5X5; Class KA: 3137AY*5Y3; Class KI: 3137AY*5Z0; Class KL: 3137AY*6A4; Class KP: 3137AY*6B2; Class KQ: 3137AY*6C0; Class LT: 3137AY*6P1; Class MD: 3137AY*6R7; Class MI: 3137AY*6T3; Class MY: 3137AY*6U0; Class N: 3137AY*6V8; Class NF: 3137AY*7B1; Class NS: 3137AY*7J4; Class PA: 3137AY*7K1; Class PF: 3137AY*A43; Class PH: 3137AY*A68; Class PM: 3137AY*A92; Class PS: 3137AY*AB7; Class PY: 3137AY*AE1; Class S: 3137AY*AK7; Class SA: 3137AY*AL5; Class SB: 3137AY*AM3; Class SD: 3137AY*AN1; Class SP: 3137AY*AQ4; Class SY: 3137AY*AR2; Class TA: 3137AY*AS0; Class TB: 3137AY*AT8; Class TI: 3137AY*AU5; Class TY: 3137AY*AW1; Class UB: 3137AY*AX9; Class UC: 3137AY*AY7; Class UE: 3137AY*B26; Class UL: 3137AY*B83; Class UM: 3137AY*B91; Class UN: 3137AY*BA8; Class UP: 3137AY*BB6; Class UQ: 3137AY*BC4; Class UT: 3137AY*BD2; Class UV: 3137AY*BE0; Class UY: 3137AY*BF7; Class VA: 3137AY*BG5; Class VB: 3137AY*BH3; Class VJ: 31374Y*BJ9; Class VU: 3137AY*BK6; Class YA: 3137AY*BQ3; Class YB: 3137AY*BR1; Class YC: 3137AY*BS9; Class YD: 3137AY*BT7; Class YE: 3137AY*BU4; Class YL: 3137AY*BW0; Class ZA: 3137AY*C25; Class ZB: 3137AY*C33; Class ZE: 3137AY*C41; Class ZJ: 3137AY*C58; Class ZT: 3137AY*C74; Class ZU: 3137AY*C82; Class ZW: 3137AY*C90; Class ZY: 3137AY*CA7 01/30/2013 Freddie Mac REMIC, Series 4151 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AI: 3137AX*JD6; Class BA: 3137AX*JE4; Class BC: 3137AX*JF1; Class BI: 3137AX*JK0; Class D: 3137AX*JQ7; Class DB: 3137AX*JS3; Class IH: 3137AX*JZ7; Class P: 3137AX*K36; Class YB: 3137AX*KC6; Class YC: 3137AX*KD4; Class YG: 3137AX*KE2; Class YH: 3137AX*KF9; Class YU: 3137AX*KG7 01/30/2013 Freddie Mac REMIC, Series 4152 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*MU4; Class BA: 3137AX*NA7; Class BW: 3137AX*NN9; Class FB: 3137AX*P31; Class GA: 3137AX*P49; Class GN: 3137AX*P56; Class GU: 3137AX*P64; Class GW: 3137AX*P72; Class IT: 3137AX*P98; Class LC: 3137AX*PA5; Class LE: 3137AX*PB3; Class LF: 3137AX*PC1; Class LI: 3137AX*PD9; Class LS: 3137AX*PE7; Class SB: 3137AX*PH0; Class SG: 3137AX*PJ6; Class TB: 3137AX*PK3; Class TC: 3137AX*PL1; Class TI: 3137AX*PM9; Class TW: 3137AX*PN7; Class TY: 3137AX*PP2; Class UB: 3137AX*PQ0; Class UC: 3137AX*PR8; Class UD: 3137AX*PS6; Class UO: 3137AX*PT4; Class UU: 3137AX*PU1 01/30/2013 Freddie Mac REMIC, Series 4153 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BI: 3137AX*R21; Class BM: 3137AX*R39; Class BN: 3137AX*R47; Class DA: 3137AX*R70; Class DC: 3137AX*R88; Class DI: 3137AX*R96; Class DP: 3137AX*RA3; Class IB: 3137AX*RD7; Class KF: 3137AX*SE4; Class KH: 3137AX*SG9; Class KP: 3137AX*SM6; Class KQ: 3137AX*SN4; Class KS: 3137AX*SP9; Class KZ: 3137AX*SQ7; Class PT: 3137AX*SR5; Class WF: 3137AX*ST1; Class WL: 3137AX*SU8; Class WP: 3137AX*SV6; Class WS: 3137AX*SW4; Class WZ: 3137AX*SX2; Class YD: 3137AX*SY0; Class YI: 3137AX*SZ7; Class YJ: 3137AX*T29; Class YK: 3137AX*T37; Class YZ: 3137AX*T45 01/30/2013 Freddie Mac REMIC, Series 4154 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BC: 3137AX*RM7; Class BD: 3137AX*RN5; Class FB: 3137AX*RQ8; Class IB: 3137AX*RR6; Class IC: 3137AX*RS4; Class PA: 3137AX*RU9; Class PD: 3137AX*RX3; Class SA: 3137AX*S95; Class ZU: 3137AX*SB0 01/30/2013 Freddie Mac REMIC, Series 4155 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*J53; Class AI: 3137AX*J61; Class GF: 3137AX*J79; Class GP: 3137AX*J87; Class GS: 3137AX*J95; Class IG: 3137AX*JA2 01/30/2013 Freddie Mac REMIC, Series 4156 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*T52; Class AC: 3137AX*T60; Class AI: 3137AX*T78; Class BP: 3137AX*T86; Class CF: 3137AX*T94; Class CP: 3137AX*TA1; Class CS: 3137AX*TB9; Class FA: 3137AX*TD5; Class FB: 3137AX*TE3; Class PA: 3137AX*TN3; Class PC: 3137AX*TP8; Class SA: 3137AX*TT0; Class SB: 3137AX*TU7 01/30/2013 Freddie Mac REMIC, Series 4157 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*KH5; Class EA: 3137AX*L92; Class EB: 3137AX*LA9; Class EC: 3137AX*LB7; Class ED: 3137AX*LC5; Class EE: 3137AX*LD3; Class EO: 3137AX*LE1; Class ET: 3137AX*LF8; Class F: 3137AX*LG6; Class FC: 3137AX*LH4; Class IH: 3137AX*LJ0; Class IO: 3137AX*LK7; Class MA: 3137AX*LP6; Class MD: 3137AX*LQ4; Class MI: 3137AX*LR2; Class ML: 3137AX*LS0; Class MP: 3137AX*LT8; Class MZ: 3137AX*LU5; Class NA: 3137AX*LV3; Class NM: 3137AX*M75; Class PA: 3137AX*MB6; Class PM: 3137AX*MK6; Class S: 3137AX*MP5; Class SD: 3137AX*MR1; Class ST: 3137AX*MS9; Class ZP: 3137AX*MT7 01/30/2013 Freddie Mac REMIC, Series 4158 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CA: 3137AX*UR2; Class CI: 3137AX*US0; Class CY: 3137AX*UT8; Class KT: 3137AX*UU5; Class KZ: 3137AX*UV3; Class LA: 3137AX*UW1; Class LF: 3137AX*V34; Class LS: 3137AX*VD2; Class TA: 3137AX*VJ9; Class TY: 3137AX*VZ3; Class ZC: 3137AX*W25; Class ZT: 3137AX*W33 01/30/2013 Freddie Mac REMIC, Series 4159 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AF: 3137AX*WN9; Class FD: 3137AX*WP4; Class FQ: 3137AX*WR0; Class JA: 3137AX*WV1; Class JC: 3137AX*WW9; Class JI: 3137AX*X32; Class KA: 3137AX*XC2; Class KB: 3137AX*XD0; Class KD: 3137AX*XF5; Class KF: 3137AX*XG3; Class KS: 3137AX*XR9; Class LJ: 3137AX*XT5; Class LK: 3137AX*XU2; Class LO: 3137AX*XV0; Class LV: 3137AX*XW8; Class LZ: 3137AX*XX6; Class NA: 3137AX*XY4; Class NF: 3137AX*XZ1; Class NI: 3137AX*Y23; Class NQ: 3137AX*Y31; Class NS: 3137AX*Y49; Class NY: 3137AX*Y64; Class PO: 3137AX*Y72; Class SD: 3137AX*YA5; Class SQ: 3137AX*YB3; Class UA: 3137AX*YC1; Class UB: 3137AX*YD9; Class UC: 3137AX*YE7; Class UD: 3137AX*YF4; Class UE: 3137AX*YG2; Class UP: 3137AX*YJ6 01/31/2013 Freddie Mac REMIC, Series 4160 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*TW3; Class AY: 3137AX*U76; Class HA: 3137AX*UC5; Class HB: 3137AX*UD3; Class HC: 3137AX*UE1; Class HH: 3137AX*UF8; Class IB: 3137AX*UJ0; Class IO: 3137AX*UK7; Class PA: 3137AX*W66; Class PH: 3137AX*WC3; Class SI: 3137AX*UP6 01/31/2013 Freddie Mac REMIC, Series 4161 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AY*KN0; Class AC: 3137AY*KP5; Class AI: 3137AY*KQ3; Class AN: 3137AY*KR1; Class BW: 3137AY*L82; Class FP: 3137AY*LH2; Class FY: 3137AY*LJ8; Class IA: 3137AY*LL3; Class IM: 3137AY*LP4; Class IO: 3137AY*LQ2; Class JA: 3137AY*LR0; Class JB: 3137AY*LS8; Class JC: 3137AY*LT6; Class JE: 3137AY*LU3; Class JG: 3137AY*LV1; Class JH: 3137AY*LW9; Class JJ: 3137AY*LX7; Class JK: 3137AY*LY5; Class JL: 3137AY*LZ2; Class KA: 3137AY*M24; Class KB: 3137AY*M32; Class KC: 3137AY*M40; Class KD: 3137AY*M57; Class LA: 3137AY*M65; Class LB: 3137AY*M73; Class LC: 3137AY*M81; Class LD: 3137AY*M99; Class LE: 3137AY*MA6; Class LM: 3137AY*MB4; Class LO: 3137AY*MC2; Class LT: 3137AY*MD0; Class MA: 3137AY*ME8; Class NA: 3137AY*MQ1; Class PW: 3137AY*NJ6; Class SP: 3137AY*NW7; Class SY: 3137AY*NX5; Class TA: 3137AY*NY3; Class TU: 3137AY*P96; Class UA: 3137AY*PB1; Class WA: 3137AY*PK1; Class WI: 3137AY*PL9; Class WZ: 3137AY*PM7; Class XA: 3137AY*PN5; Class XM: 3137AY*PW5; Class YA: 3137AY*Q61; Class YB: 3137AY*Q79; Class YD: 3137AY*Q87; Class YF: 3137AY*Q95; Class YJ: 3137AY*QA2; Class YP: 3137AY*QE4; Class YS: 3137AY*QF1; Class YT: 3137AY*QG9; Class YY: 3137AY*QH7; Class ZW: 3137AY*QJ3 02/28/2013 Freddie Mac REMIC, Series 4162 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AY*GW5; Class BY: 3137AY*HP9; Class DA: 3137AY*HQ7; Class DI: 3137AY*HR5; Class JB: 3137AY*HS3; Class JZ: 3137AY*HT1; Class P: 3137AY*HU8; Class TA: 3137AY*JF9; Class TI: 3137AY*JG7; Class TZ: 3137AY*JH5; Class ZJ: 3137AY*JJ1 02/28/2013 Freddie Mac REMIC, Series 4163 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AY*TB7; Class AD: 3137AY*TC5; Class AI: 3137AY*TD3; Class CB: 3137AY*TF8; Class CL: 3137AY*TG6; Class CW: 3137AY*TH4; Class FG: 3137AY*TK7; Class GF: 3137AY*TT8; Class GQ: 3137AY*TV3; Class GS: 3137AY*TW1; Class IA: 3137AY*TX9; Class PB: 3137AY*TY7; Class PI: 3137AY*TZ4; Class PL: 3137AY*U25; Class PM: 3137AY*U33; Class SG: 3137AY*U74; Class WF: 3137AY*UA7; Class WL: 3137AY*UB5; Class WP: 3137AY*UC3; Class WS: 3137AY*UD1; Class YA: 3137AY*UE9; Class YL: 3137AY*UF6; Class YZ: 3137AY*UG4; Class ZM: 3137AY*UH2 02/28/2013 Freddie Mac REMIC, Series 4164 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CZ: 3137AY*GA3; Class DA: 3137AY*GB1; Class DC: 3137AY*GD7; Class DL: 3137AY*GE5; Class ID: 3137AY*GG0; Class PK: 3137AY*GS4; Class PL: 3137AY*GT2; Class PM: 3137AY*GU9 02/28/2013 Freddie Mac REMIC, Series 4165 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AY*QK0; Class AI: 3137AY*QL8; Class AY: 3137AY*QM6; Class AZ: 3137AY*QN4; Class BA: 3137AY*QP9; Class CA: 3137AY*QY0; Class CI: 3137AY*QZ7; Class ED: 3137AY*R29; Class EI: 3137AY*R37; Class EZ: 3137AY*R45; Class FJ: 3137AY*R52; Class GM: 3137AY*R60; Class JB: 3137AY*R86; Class JY: 3137AY*RN3; Class KA: 3137AY*RP8; Class KL: 3137AY*RQ6; Class KM: 3137AY*RR4; Class KT: 3137AY*RS2; Class KZ: 3137AY*RT0; Class MD: 3137AY*RU7; Class MF: 3137AY*RV5; Class MS: 3137AY*RW3; Class SJ: 3137AY*SE2; Class TA: 3137AY*SF9; Class TY: 3137AY*SU6; Class ZA: 3137AY*T92; Class ZT: 3137AY*TA9 02/28/2013 Freddie Mac REMIC, Series 4166 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CA: 3137AY*CT6; Class FA: 3137AY*CU3; Class IO: 3137AY*CV1; Class IT: 3137AY*CW9; Class PA: 3137AY*CX7; Class PB: 3137AY*CY5; Class PQ: 3137AY*D24; Class PZ: 3137AY*D40; Class SB: 3137AY*D81; Class SC: 3137AY*D99; Class TI: 3137AY*DA6 02/28/2013 Freddie Mac REMIC, Series 4167 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AC: 3137AY*KH3; Class AI: 3137AY*KJ9; Class IO: 3137AY*KK6; Class PT: 3137AY*KL4 02/28/2013 Freddie Mac REMIC, Series 4168 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AT: 3137AY*FT3; Class BA: 3137AY*FU0; Class BC: 3137AY*FV8; Class BI: 3137AY*FW6; Class BY: 3137AY*FX4; Class CO: 3137AY*FY2; Class CI: 3137AY*FZ9; Class CY: 3137AY*G21; Class JA: 3137AY*G47; Class JP: 3137AY*G54; Class JZ: 3137AY*G62 02/28/2013 Freddie Mac REMIC, Series 4169 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137B0*2C7; Class AF: 3137B0*2G8; Class AS: 3137B0*2M5; Class DF: 3137B0*2N3; Class DS: 3137B0*2P8; Class FA: 3137B0*2Q6; Class HI: 3137B0*2X1; Class HL: 3137B0*3A0; Class HM: 3137B0*3B8; Class IH: 3137B0*3C6; Class LJ: 3137B0*3E2; Class LK: 3137B0*3F9; Class LO: 3137B0*3H5; Class LV: 3137B0*3J1; Class LZ: 3137B0*3K8; Class NC: 3137B0*3L6; Class SA: 3137B0*3R3 02/28/2013 Freddie Mac REMIC, Series 4170 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BM: 3137AY*UV1; Class BP: 3137AY*UY5; Class BY: 3137AY*V40; Class C: 3137AY*V57; Class DA: 3137AY*VJ7; Class DI: 3137AY*VP3; Class EA: 3137AY*VU2; Class EF: 3137AY*VY4; Class EI: 3137AY*W23; Class EO: 3137AY*W64; Class ES: 3137AY*W72; Class FB: 3137AY*W80; Class FG: 3137AY*W98; Class FJ: 3137AY*WA5; Class FK: 3137AY*WB3; Class FL: 3137AY*WC1; Class HF: 3137AY*WH0; Class HS: 3137AY*WL1; Class IC: 3137AY*WM9; Class IP: 3137AY*WP2; Class IT: 3137AY*WQ0; Class IU: 3137AY*WR8; Class JA: 3137AY*WS6; Class JI: 3137AY*WT4; Class JY: 3137AY*WV9; Class KA: 3137AY*WW7; Class KF: 3137AY*X30; Class KI: 3137AY*X63; Class KO: 3137AY*X71; Class KS: 3137AY*X89; Class LF: 3137AY*X97; Class LO: 3137AY*XB2; Class LS: 3137AY*XC0; Class LZ: 3137AY*XD8; Class MA: 3137AY*XE6; Class MF: 3137AY*XF3; Class MI: 3137AY*XG1; Class MO: 3137AY*XH9; Class MS: 3137AY*XJ5; Class NB: 3137AY*XL0; Class NF: 3137AY*XN6; Class NI: 3137AY*XQ9; Class NO: 3137AY*XT3; Class NS: 3137AY*XV8; Class OG: 3137AY*XY2; Class OJ: 3137AY*XZ9; Class OK: 3137AY*Y21; Class OL: 3137AY*Y39; Class OQ: 3137AY*Y47; Class P: 3137AY*Y54; Class PY: 3137AY*YF2; Class Q: 3137AY*YG0; Class QI: 3137AY*YN5; Class QN: 3137AY*YR6; Class QO: 3137AY*YS4; Class SB: 3137AY*YW5; Class SG: 3137AY*YZ8; Class SJ: 3137AY*Z20; Class SK: 3137AY*Z38; Class SL: 3137AY*Z46; Class SU: 3137AY*Z53; Class TF: 3137AY*ZB0; Class TS: 3137AY*ZG9; Class TU: 3137AY*ZH7; Class UA: 3137AY*ZJ3; Class UI: 3137AY*ZP9; Class UT: 3137AY*ZS3; Class YF: 3137AY*ZW4; Class YS: 3137AY*ZX2; Class ZG: 3137AY*ZY0; Class ZJ: 3137AY*ZZ7; Class ZK: 3137B0*2A1; Class ZT: 3137B0*2B9 02/28/2013 Freddie Mac REMIC, Series 4171 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class MN: 3137AY*EH0; Class NA: 3137AY*ER8; Class NL: 3137AY*F30; Class Z: 3137AY*FG1 02/28/2013 Freddie Mac REMIC, Series 4172 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class KA: 3137AY*DB4; Class KB: 3137AY*DC2; Class PA: 3137AY*JY8; Class PE: 3137AY*K42; Class UZ: 3137AY*KG5 02/28/2013 FREMF 2012-K22 Lower-Tier Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 30290U*AA7; Class A-2: 30290U*AC3; Class B: 30290U*AJ8; Class C: 30290U*AL3; Class X1: 30290U*AF6; Class X2-A: 30290U*AQ2; Class X2-B: 30290U*AS8; Class X3: 30290U*AG4; Class D: 30290U*AN9; Class R: 30290U*AU3 12/11/2012 FREMF 2012-K22 Upper-Tier Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 30290U*AA7; Class A-2: 30290U*AC3; Class B: 30290U*AJ8; Class C: 30290U*AL3; Class X1: 30290U*AF6; Class X2-A: 30290U*AQ2; Class X2-B: 30290U*AS8; Class X3: 30290U*AG4; Class D: 30290U*AN9; Class R: 30290U*AU3 12/11/2012 FREMF 2013-K24 June Pak, V. Irs 2012 tax forms 1040ez P. Irs 2012 tax forms 1040ez c/o 1761 E. Irs 2012 tax forms 1040ez St. Irs 2012 tax forms 1040ez Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-1: 30290X*AA1; Class A-2: 30290X*AC7; Class X-1: 30290X*AE3; Class X-3: 30290X*AL7; Class X2-A: 30290X*AG8; Class X2-B: 30290X*AJ2; Class B: 30290X*AN3; Class C: 30290X*AQ6; Class D: 30290X*AS2 01/24/2013 GNMA PLATINUM TRUST SERIES 783697 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DA7 12/01/2012 GNMA PLATINUM TRUST SERIES 783698 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DB5 12/01/2012 GNMA PLATINUM TRUST SERIES 783699 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DC3 12/01/2012 GNMA PLATINUM TRUST SERIES 783700 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DD1 12/01/2012 GNMA PLATINUM TRUST SERIES 783701 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DE9 12/01/2012 GNMA PLATINUM TRUST SERIES 783702 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DF6 12/01/2012 GNMA PLATINUM TRUST SERIES 783703 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DG4 12/01/2012 GNMA PLATINUM TRUST SERIES 783704 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DH2 12/01/2012 GNMA PLATINUM TRUST SERIES 783705 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DJ8 12/01/2012 GNMA PLATINUM TRUST SERIES 783706 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DK5 01/01/2013 GNMA PLATINUM TRUST SERIES 783707 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DL3 01/01/2013 GNMA PLATINUM TRUST SERIES 783708 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DM1 01/01/2013 GNMA PLATINUM TRUST SERIES 783709 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DN9 01/01/2013 GNMA PLATINUM TRUST SERIES 783710 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DP4 01/01/2013 GNMA PLATINUM TRUST SERIES 783711 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DQ2 01/01/2013 GNMA PLATINUM TRUST SERIES 783712 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DR0 01/01/2013 GNMA PLATINUM TRUST SERIES 783713 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DS8 02/01/2013 GNMA PLATINUM TRUST SERIES 783716 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DV1 02/01/2013 GNMA PLATINUM TRUST SERIES 783717 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DW9 02/01/2013 GNMA PLATINUM TRUST SERIES 783718 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DX7 02/01/2013 GNMA PLATINUM TRUST SERIES 783719 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DY5 02/01/2013 GNMA PLATINUM TRUST SERIES 783720 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DZ2 02/01/2013 GNMA Remic Trust 2012-128 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AG(1): 38378H*J72; Class BY: 38378H*J80; Class DA: 38378H*J98; Class DB: 38378H*K21; Class DC: 38378H*K39; Class DE: 38378H*K47; Class HB: 38378H*K54; Class HZ: 38378H*K62; Class IA: 38378H*K70; Class XB(1): 38378H*K88; Class E(1): 38378H*K96; Class EH(1): 38378H*L20; Class EN(1): 38378H*L38; Class EY: 38378H*L46; Class EZ: 38378H*L53; Class HE(1): 38378H*L61; Class IE: 38378H*L79; Class HK: 38378H*L87; Class IK: 38378H*L95; Class KE(1): 38378H*M29; Class KL: 38378H*M37; Class KN: 38378H*M45; Class YK: 38378H*M52; Class CG(1): 38378H*M60; Class CL: 38378H*M78; Class CN: 38378H*M86; Class CY: 38378H*M94; Class HC: 38378H*N28; Class IC: 38378H*N36; Class G(1): 38378H*N44; Class GH(1): 38378H*N51; Class GN(1): 38378H*N69; Class GY: 38378H*N77; Class GZ: 38378H*N85; Class HG(1): 38378H*N93; Class IG: 38378H*P26; Class EX(1): 38378H*P34; Class QX(1): 38378H*P42; Class ZN: 38378H*P59; Class R: 38378H*P67 10/30/2012 GNMA 2012-138 Issuing Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AB(1): 38378G*JX7; Class AI: 38378G*JY5; Class AQ: 38378G*JZ2; Class AU(1): 38378G*KA5; Class AY(1): 38378G*KB3; Class IK: 38378G*KC1; Class KA: 38378G*KD9; Class KI: 38378G*KE7; Class KC: 38378G*KF4; Class KD: 38378G*KG2; Class KF: 38378G*KH0; Class KS: 38378G*KJ6; Class PT: 38378G*KK3; Class IE: 38378G*KL1; Class IG: 38378G*KM9; Class KE: 38378G*KN7; Class KG: 38378G*KP2; Class RR: 38378G*KQ0 11/30/2012 GNMA 2012-138 Pooling Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378G*KQ0 11/30/2012 GNMA 2012-146 Issuing Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 38378G*MX3; Class AI: 38378G*MY1; Class Z: 38378G*MZ8; Class EP: 38378G*NA2; Class IO: 38378G*NB0; Class PA(1): 38378G*NC8; Class UZ: 38378G*ND6; Class RR: 38378G*NE4 12/28/2012 GNMA 2012-146 Pooling Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378G*NE4 12/28/2012 GNMA Remic Trust 2012-153 Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class HF: 38378G*QL5; Class HS: 38378G*QM3; Class HZ(1): 38378G*QN1; Class TV(1): 38378G*QP6; Class ZH(1): 38378G*QQ4; Class QI: 38378G*QR2; Class R: 38378G*QS0 12/28/2012 GNMA 2013-023 Issuing Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AZ: 38378M*AA3; Class EN(1): 38378M*AB1; Class IP: 38378M*AC9; Class IT: 38378M*AD7; Class MJ(1): 38378M*AE5; Class MY(1): 38378M*AF2; Class NC(1): 38378M*AG0; Class PA: 38378M*AH8; Class PI: 38378M*AJ4; Class PY: 38378M*AK1; Class QV(1): 38378M*AL9; Class VQ(1): 38378M*AM7; Class ZQ(1): 38378M*AN5; Class CZ: 38378M*AP0; Class EH(1): 38378M*AQ8; Class EQ(1): 38378M*AR6; Class EY(1): 38378M*AS4; Class GV(1): 38378M*AT2; Class IO: 38378M*AU9; Class TV(1): 38378M*AV7; Class TZ(1): 38378M*AW5; Class VG(1): 38378M*AX3; Class VT(1): 38378M*AY1; Class ZG(1): 38378M*AZ8; Class BP(1): 38378M*BA2; Class DN(1): 38378M*BB0; Class TK(1): 38378M*BC8; Class ZC: 38378M*BD6; Class ZX: 38378M*BE4; Class W: 38378M*BF1; Class UV(1): 38378M*BG9; Class VU(1): 38378M*BH7; Class ZU(1): 38378M*BJ3; Class R: 38378M*BK0 02/28/2013 GNMA 2013-023 Pooling Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378M*BK0 02/28/2013 Morgan Stanley RE-REMIC Trust 2012-R1, GRANTOR TRUST Valerie Delgado, Vice President Citibank N. Irs 2012 tax forms 1040ez A. Irs 2012 tax forms 1040ez , as Trustee  17400 BROOKHURST, ST. Irs 2012 tax forms 1040ez , STE 207 FOUNTAIN VALLEY, CA 92708 (714) 845-4102 Class 1-A: 61757S*AA3; Class 2-A: 61757S*AB1 07/07/2011 Morgan Stanley RE-REMIC Trust 2012-R1, MASTER REMIC Valerie Delgado, Vice President Citibank N. Irs 2012 tax forms 1040ez A. Irs 2012 tax forms 1040ez , as Trustee  388 GREENWICH ST. Irs 2012 tax forms 1040ez , 14TH FL. Irs 2012 tax forms 1040ez  NEW YORK, NY 10013 (714) 845-4102 Class 1-A: 61757S*AA3; Class 2-A: 61757S*AB1 07/07/2011 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic I Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic II Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic III Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Re-REMIC 2013-R2 June Pak, V. Irs 2012 tax forms 1040ez P. Irs 2012 tax forms 1040ez c/o 1761 E. Irs 2012 tax forms 1040ez St. Irs 2012 tax forms 1040ez Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class 1-A: 61761Y*AA4; Class 1-B: 61761Y*AB2 02/15/2013 MSRR 2012-R4 Master Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 61761N*AA8; Class 1-B: 61761N*AB6; Class R: 61761N*AC4 12/14/2012 Nelnet Student Loan Trust 2013-1 Terry J. Irs 2012 tax forms 1040ez Heimes, Chief Financial Officer of Administrator c/o Citigroup Trust-Delaware, N. Irs 2012 tax forms 1040ez A. Irs 2012 tax forms 1040ez  One Penns Way New Castle, DE 19720 402-258-2303 Class A: 64033C*AA8; Class B: 64033C*AB6 01/31/2013 Nelnet Student Loan Trust 2013-2 Terry J. Irs 2012 tax forms 1040ez Heimes, Chief Financial Officer of Administrator c/o Citigroup Trust-Delaware, N. Irs 2012 tax forms 1040ez A. Irs 2012 tax forms 1040ez  One Penns Way New Castle, DE 19720 402-258-2303 Class A: 64033E*AA4; Class B: 64033E*AB2 02/28/2013 Ocwen Servicer Advance Receivables Trust June Pak, V. Irs 2012 tax forms 1040ez P. Irs 2012 tax forms 1040ez c/o 1761 E. Irs 2012 tax forms 1040ez St. Irs 2012 tax forms 1040ez Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-VF1: OCI3S2*001; Class B-VF1: OCI3S2*002; Class C-VF1: OCI3S2*003; Class D-VF1: OCI3S2*004 02/15/2013 Ocwen Servicer Advance Receivables Trust II June Pak, V. Irs 2012 tax forms 1040ez P. Irs 2012 tax forms 1040ez c/o 1761 E. Irs 2012 tax forms 1040ez St. Irs 2012 tax forms 1040ez Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-VF1: OCI3S3*001; Class B-VF1: OCI3S3*002; Class C-VF1: OCI3S3*003; Class D-VF1: OCI3S3*004 02/15/2013 RMAC REMIC TRUST, SERIES 2012-5 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 12/28/2012 RMAC REMIC TRUST, SERIES 2013-1 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 12/31/2012 RMAC REMIC TRUST, SERIES 2013-3 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 01/30/2013 Series RR 2012-1 Pass-Through Series Group 1 Tr Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 817521*AA5; Class 1-B: 817521*AJ6; Class R-1: 817521*AC1; Class 2-A: 817521*AE7; Class 2-B: 817521*AL1; Class R-2: 817521*AG2; Class 1-A: 817521*AB3; Class 1-B: 817521*AK3; Class R-1: 817521*AD9; Class 2-A: 817521*AF4; Class 2-B: 817521*AM9; Class R-2: 817521*AH0 12/12/2012 Series RR 2012-1 Pass-Through Series Group 2 Tr Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 817521*AA5; Class 1-B: 817521*AJ6; Class R-1: 817521*AC1; Class 2-A: 817521*AE7; Class 2-B: 817521*AL1; Class R-2: 817521*AG2; Class 1-A: 817521*AB3; Class 1-B: 817521*AK3; Class R-1: 817521*AD9; Class 2-A: 817521*AF4; Class 2-B: 817521*AM9; Class R-2: 817521*AH0 12/12/2012 SLM Student Loan Trust 2012-8 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447L*AA8; Class: 78447L*AB6; Class: U82828*AA9; Class: U82828*AB7 12/20/2012 SLM Private Education Loan Trust 2013-A Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447R*AA5; Class: 78447R*AB3; Class: 78447R*AC1; Class: 78447R*AD9; Class: U82924*AA6; Class: U82924*AB4; Class: U82924*AC2; Class: U82924*AD0 03/07/2013 SLM Student Loan Trust 2013-1 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447M*AA6; Class: 78447M*AB4; Class: 78447M*AC2; Class: 78447M*AD0 02/14/2013 SLM Student Loan Trust 2013-R1 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447P*AA9; Class: U82821*AA4 01/31/2013 TOYOTA AUTO CONDUIT TRUST 2013-1 LINAS UDRYS SMBC NIKKO SECURITIES AMERICA, INC. Irs 2012 tax forms 1040ez  19001 S. Irs 2012 tax forms 1040ez WESTERN AVENUE, NF24, C/O CORPORATE TAX DEPARTMENT TORRANCE, CA 90501 310-468-1718 N/A 01/31/2013 TOYOTA AUTO CONDUIT TRUST 2013-2 LINAS UDRYS BANK OF TOKYO MITSUBISHI - INVESTMENT BANKING DIVISION FOR THE AMERICAS  19001 S. Irs 2012 tax forms 1040ez WESTERN AVENUE, NF24, C/O CORPORATE TAX DEPARTMENT TORRANCE, CA 90501 310-468-1718 N/A 02/20/2013 UBS-Barclays Commercial Mortgage Trust 2012-C4 Lower-Tier Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 90270R*BA1; Class A-2: 90270R*BB9; Class A-3: 90270R*BC7; Class A-4: 90270R*BD5; Class A-5: 90270R*BE3; Class A-AB: 90270R*BF0; Class A-S: 90270R*AA2; Class X-A: 90270R*AC8; Class X-B: 90270R*AE4; Class B: 90270R*AG9; Class C: 90270R*AJ3; Class D: 90270R*AL8; Class E: 90270R*AN4; Class F: 90270R*AQ7; Class G: 90270R*AS3 12/20/2012 UBS-Barclays Commercial Mortgage Trust 2012-C4 Upper-Tier Remic Althea D. Irs 2012 tax forms 1040ez Wright, Vice President U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 90270R*BA1; Class A-2: 90270R*BB9; Class A-3: 90270R*BC7; Class A-4: 90270R*BD5; Class A-5: 90270R*BE3; Class A-AB: 90270R*BF0; Class A-S: 90270R*AA2; Class X-A: 90270R*AC8; Class X-B: 90270R*AE4; Class B: 90270R*AG9; Class C: 90270R*AJ3; Class D: 90270R*AL8; Class E: 90270R*AN4; Class F: 90270R*AQ7; Class G: 90270R*AS3 12/20/2012 UBS-Barclays CMT 2013-C5 June Pak, V. Irs 2012 tax forms 1040ez P. Irs 2012 tax forms 1040ez c/o 1761 E. Irs 2012 tax forms 1040ez St. Irs 2012 tax forms 1040ez Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A1: 90270Y*BC2; Class A2: 90270Y*BD0; Class A3: 90270Y*BE8; Class A4: 90270Y*BF5; Class AAB: 90270Y*BG3; Class AS: 90270Y*AA7; Class XA: 90270Y*AC3; Class XB: 90270Y*AE9; Class B: 90270Y*AG4; Class EC: 90270Y*AJ8; Class C: 90270Y*AL3; Class D: 90270Y*AN9; Class E: 90270Y*AQ2; Class F: 90270Y*AS8; Class G: 90270Y*AU3; Class V: 90270Y*AW9 02/28/2013 2012-001 FANNIE MAE REMIC TRUST II REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class CZ: 3136A3*TV3; Class M: 3136A3*TW1; Class MN: 3136A3*TX9; Class FA: 3136A3*TY7; Class PA: 3136A3*TZ4; Class PF: 3136A3*UA7; Class ZA: 3136A3*UB5; Class PS: 3136A3*UC3; Class SA: 3136A3*UD1; Class G(4): 3136A3*UE9; Class GI(4): 3136A3*UF6; Class AE(5): 3136A3*UG4; Class AX(5): 3136A3*UH2; Class AI: 3136A3*UJ8; Class F: 3136A3*UK5; Class MA: 3136A3*UL3; Class ML: 3136A3*UM1; Class MZ: 3136A3*UN9; Class MI: 3136A3*UP4; Class S: 3136A3*UQ2; Class RG: 3136A3*UT6 01/30/2012 2012-031 FANNIE MAE REMIC TRUST II REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class CF: 3136A5*HD1; Class CS: 3136A5*HE9; Class FT: 3136A5*HF6; Class MB(3): 3136A5*HG4; Class MN: 3136A5*HH2; Class MI(3): 3136A5*HJ8; Class ST: 3136A5*HK5; Class FA: 3136A5*HL3; Class FG: 3136A5*HM1; Class LA: 3136A5*HN9; Class LJ: 3136A5*HP4; Class LS(3): 3136A5*HQ2; Class LT(3): 3136A5*HR0; Class LI: 3136A5*HS8; Class SA: 3136A5*HT6; Class CZ: 3136A5*HU3; Class HP(3): 3136A5*HY1; Class PA(3): 3136A5*HW9; Class PI(3): 3136A5*HX7; Class : 3136A5*HY5; Class IH(3): 3136A5*HZ2; Class PI(3): 3136A5*JA5; Class TS: 3136A5*JB3; Class BG: 3136A5*JC1; Class FB: 3136A5*JD9; Class Z: 3136A5*JE7; Class BI: 3136A5*JF4; Class SB: 3136A5*JG2; Class NF: 3136A5*JH0; Class NL: 3136A5*JJ6; Class NP: 3136A5*JK3; Class NZ: 3136A5*JL1; Class NI: 3136A5*JM9; Class NS: 3136A5*JN7; Class DA: 3136A5*JP2; Class DC: 3136A5*JQ0; Class AL: 3136A5*JR8; Class AX(5): 3136A5*JS6; Class BX(6): 3136A5*JT4; Class HF(3): 3136A5*JU1; Class HS(3): 3136A5*JV9; Class A(3)(5): 3136A5*JW7; Class AG(3)(6): 3136A5*JX5; Class IO(3): 3136A5*JY3; Class IV(3): 3136A5*JZ0; Class RG: 3136A5*KC9 12/28/2012 2012-129 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class DE(2): 3136AA*CM5; Class ID(2): 3136AA*CN3; Class DY(2): 3136AA*CP8; Class JD: 3136AA*CQ6; Class JI(2): 3136AA*CR4; Class HP: 3136AA*CS2; Class HT: 3136AA*CT0; Class IJ: 3136AA*CU7; Class AB: 3136AA*CV5; Class IO: 3136AA*CW3; Class FA: 3136AA*CX1; Class SA: 3136AA*CY9; Class PT: 3136AA*CZ6; Class LA: 3136AA*DA0; Class KL(2): 3136AA*DB8; Class KZ: 3136AA*DC6; Class ZL: 3136AA*DD4; Class PA: 3136AA*DE2; Class PZ: 3136AA*DF9; Class KM(2): 3136AA*DG7; Class MZ: 3136AA*DH5; Class ZP: 3136AA*DJ1; Class GC(2): 3136AA*DK8; Class GI(2): 3136AA*DL6; Class TB(2): 3136AA*DM4; Class TI(2): 3136AA*DN2; Class TY: 3136AA*DP7; Class KT: 3136AA*DQ5; Class TZ: 3136AA*DR3; Class ZT: 3136AA*DS1; Class CL(2): 3136AA*DT9; Class IC(2): 3136AA*DU6; Class CV: 3136AA*DV4; Class DV: 3136AA*DW2; Class ZC: 3136AA*DX0; Class RL: 3136AA*DZ5 11/30/2012 2012-129 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class DE(2): 3136AA*CM5; Class ID(2): 3136AA*CN3; Class DY(2): 3136AA*CP8; Class JD: 3136AA*CQ6; Class JI(2): 3136AA*CR4; Class HP: 3136AA*CS2; Class HT: 3136AA*CT0; Class IJ: 3136AA*CU7; Class AB: 3136AA*CV5; Class IO: 3136AA*CW3; Class FA: 3136AA*CX1; Class SA: 3136AA*CY9; Class PT: 3136AA*CZ6; Class LA: 3136AA*DA0; Class KL(2): 3136AA*DB8; Class KZ: 3136AA*DC6; Class ZL: 3136AA*DD4; Class PA: 3136AA*DE2; Class PZ: 3136AA*DF9; Class KM(2): 3136AA*DG7; Class MZ: 3136AA*DH5; Class ZP: 3136AA*DJ1; Class GC(2): 3136AA*DK8; Class GI(2): 3136AA*DL6; Class TB(2): 3136AA*DM4; Class TI(2): 3136AA*DN2; Class TY: 3136AA*DP7; Class KT: 3136AA*DQ5; Class TZ: 3136AA*DR3; Class ZT: 3136AA*DS1; Class CL(2): 3136AA*DT9; Class IC(2): 3136AA*DU6; Class CV: 3136AA*DV4; Class DV: 3136AA*DW2; Class ZC: 3136AA*DX0; Class R: 3136AA*DY8 11/30/2012 2012-130 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class FA: 3136AA*FT7; Class SA: 3136AA*FU4; Class PT: 3136AA*FV2; Class AF: 3136AA*FW0; Class AS: 3136AA*FX8; Class EC: 3136AA*FY6; Class FP: 3136AA*FZ3; Class SP: 3136AA*GA7; Class CD: 3136AA*GB5; Class CB: 3136AA*GC3; Class CI: 3136AA*GD1; Class CA: 3136AA*GE9; Class CF: 3136AA*GF6; Class CS: 3136AA*GG4; Class UA(4): 3136AA*GH2; Class UI(4): 3136AA*GJ8; Class DA(4): 3136AA*GK5; Class DF(4): 3136AA*GL3; Class DS(4): 3136AA*GM1; Class FD: 3136AA*GN9; Class SD: 3136AA*GP4; Class RL: 3136AA*GR0 11/30/2012 2012-130 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class FA: 3136AA*FT7; Class SA: 3136AA*FU4; Class PT: 3136AA*FV2; Class AF: 3136AA*FW0; Class AS: 3136AA*FX8; Class EC: 3136AA*FY6; Class FP: 3136AA*FZ3; Class SP: 3136AA*GA7; Class CD: 3136AA*GB5; Class CB: 3136AA*GC3; Class CI: 3136AA*GD1; Class CA: 3136AA*GE9; Class CF: 3136AA*GF6; Class CS: 3136AA*GG4; Class UA(4): 3136AA*GH2; Class UI(4): 3136AA*GJ8; Class DA(4): 3136AA*GK5; Class DF(4): 3136AA*GL3; Class DS(4): 3136AA*GM1; Class FD: 3136AA*GN9; Class SD: 3136AA*GP4; Class R: 3136AA*GO2 11/30/2012 2012-131 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class QD: 3136AA*BJ3; Class PF: 3136AA*BK0; Class PS: 3136AA*BL8; Class QZ: 3136AA*BM6; Class BF: 3136AA*BN4; Class BS: 3136AA*BP9; Class AM(4): 3136AA*BQ7; Class IA(4): 3136AA*BR5; Class CA: 3136AA*BS3; Class GC(4): 3136AA*BT1; Class FG(4): 3136AA*BU8; Class SG(4): 3136AA*BV6; Class GY: 3136AA*BW4; Class GF: 3136AA*BX2; Class GS: 3136AA*BY0; Class MG: 3136AA*BZ7; Class MI: 3136AA*CA1; Class MZ: 3136AA*CB9; Class DP: 3136AA*CC7; Class DZ: 3136AA*CD5; Class RL: 3136AA*CF0 11/30/2012 2012-131 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class QD: 3136AA*BJ3; Class PF: 3136AA*BK0; Class PS: 3136AA*BL8; Class QZ: 3136AA*BM6; Class BF: 3136AA*BN4; Class BS: 3136AA*BP9; Class AM(4): 3136AA*BQ7; Class IA(4): 3136AA*BR5; Class CA: 3136AA*BS3; Class GC(4): 3136AA*BT1; Class FG(4): 3136AA*BU8; Class SG(4): 3136AA*BV6; Class GY: 3136AA*BW4; Class GF: 3136AA*BX2; Class GS: 3136AA*BY0; Class MG: 3136AA*BZ7; Class MI: 3136AA*CA1; Class MZ: 3136AA*CB9; Class DP: 3136AA*CC7; Class DZ: 3136AA*CD5; Class R: 3136AA*CE3 11/30/2012 2012-132 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PQ(2): 3136AA*MV4; Class PE: 3136AA*MW2; Class UF: 3136AA*MX0; Class US: 3136AA*MY8; Class FB(2): 3136AA*MZ5; Class SA(2): 3136AA*NA9; Class IA(2): 3136AA*NB7; Class MA(2): 3136AA*NC5; Class ME: 3136AA*ND3; Class MF: 3136AA*NE1; Class MS: 3136AA*NF8; Class IM: 3136AA*NG6; Class KA(2): 3136AA*NH4; Class HN(2): 3136AA*NJ0; Class FH(2): 3136AA*NK7; Class SH(2): 3136AA*NL5; Class HE: 3136AA*NM3; Class HZ: 3136AA*NN1; Class GF(2): 3136AA*NP6; Class HS(2): 3136AA*NQ4; Class IH(2): 3136AA*NR2; Class A: 3136AA*NS0; Class AI: 3136AA*NT8; Class KY(2): 3136AA*NU5; Class RL: 3136AA*NW1 11/30/2012 2012-132 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PQ(2): 3136AA*MV4; Class PE: 3136AA*MW2; Class UF: 3136AA*MX0; Class US: 3136AA*MY8; Class FB(2): 3136AA*MZ5; Class SA(2): 3136AA*NA9; Class IA(2): 3136AA*NB7; Class MA(2): 3136AA*NC5; Class ME: 3136AA*ND3; Class MF: 3136AA*NE1; Class MS: 3136AA*NF8; Class IM: 3136AA*NG6; Class KA(2): 3136AA*NH4; Class HN(2): 3136AA*NJ0; Class FH(2): 3136AA*NK7; Class SH(2): 3136AA*NL5; Class HE: 3136AA*NM3; Class HZ: 3136AA*NN1; Class GF(2): 3136AA*NP6; Class HS(2): 3136AA*NQ4; Class IH(2): 3136AA*NR2; Class A: 3136AA*NS0; Class AI: 3136AA*NT8; Class KY(2): 3136AA*NU5; Class R: 3136AA*NV3 11/30/2012 2012-133 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PF: 3136AA*WV3; Class PS: 3136AA*WW1; Class AP: 3136AA*WX9; Class BP: 3136AA*WY7; Class QF: 3136AA*WZ4; Class QS: 3136AA*XA8; Class LP: 3136AA*XB6; Class FP(4): 3136AA*XC4; Class SP(4): 3136AA*XD2; Class PA: 3136AA*XE0; Class UF: 3136AA*XF7; Class US: 3136AA*XG5; Class FA(4): 3136AA*XH3; Class SA(4): 3136AA*XJ9; Class AF: 3136AA*XK6; Class AS: 3136AA*XL4; Class AB: 3136AA*XM2; Class AD: 3136AA*XN0; Class PZ: 3136AA*XP5; Class FE(4): 3136AA*XQ3; Class SE(4): 3136AA*XR1; Class ED(4): 3136AA*XS9; Class EI(4): 3136AA*XT7; Class EB: 3136AA*XU4; Class CF(4): 3136AA*XV2; Class CS(4): 3136AA*XW0; Class FC: 3136AA*XX8; Class SC: 3136AA*XY6; Class CA: 3136AA*XZ3; Class CB: 3136AA*YA7; Class MD: 3136AA*YB5; Class MA: 3136AA*YC3; Class ME: 3136AA*YD1; Class MG: 3136AA*YE9; Class MB: 3136AA*YF6; Class MC: 3136AA*YG4; Class MO: 3136AA*YH2; Class GF(4): 3136AA*YJ8; Class GS(4): 3136AA*YK5; Class GE(4): 3136AA*YL3; Class GI(4): 3136AA*YM1; Class GQ(4): 3136AA*YN9; Class GW(4): 3136AA*YP4; Class GY(4): 3136AA*YQ2; Class LD: 3136AA*YR0; Class LE: 3136AA*YS8; Class LA: 3136AA*YT6; Class LB: 3136AA*YU3; Class LG: 3136AA*YV1; Class LO: 3136AA*YW9; Class LC: 3136AA*YX7; Class HF(4): 3136AA*YY5; Class HS(4): 3136AA*YZ2; Class HI(4): 3136AA*ZA6; Class HA(4): 3136AA*ZB4; Class HY(4): 3136AA*ZC2; Class HK(4): 3136AA*ZD0; Class HJ(4): 3136AA*ZE8; Class KD: 3136AA*ZF5; Class KE: 3136AA*ZG3; Class KT: 3136AA*ZH1; Class KA: 3136AA*ZJ7; Class KB: 3136AA*ZK4; Class KC: 3136AA*ZL2; Class KO: 3136AA*ZM0; Class JF(4): 3136AA*ZN8; Class JS(4): 3136AA*ZP3; Class JA(4): 3136AA*ZQ1; Class JI(4): 3136AA*ZR9; Class JW(4): 3136AA*ZS7; Class JY(4): 3136AA*ZT5; Class JC(4): 3136AA*ZU2; Class WP(4): 3136AA*ZV0; Class WF(4): 3136AA*ZW8; Class WS(4): 3136AA*ZX6; Class NF(4): 3136AA*ZY4; Class NS(4): 3136AA*ZZ1; Class NA(4): 3136AA*A21; Class NI(4): 3136AA*A39; Class NB: 3136AA*A47; Class TD(4): 3136AA*A54; Class TE(4): 3136AA*A62; Class TA(4): 3136AA*A70; Class TB(4): 3136AA*A88; Class TG(4): 3136AA*A96; Class TO(4): 3136AA*B20; Class TC(4): 3136AA*B38; Class RL: 3136AA*B53 11/30/2012 2012-133 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PF: 3136AA*WV3; Class PS: 3136AA*WW1; Class AP: 3136AA*WX9; Class BP: 3136AA*WY7; Class QF: 3136AA*WZ4; Class QS: 3136AA*XA8; Class LP: 3136AA*XB6; Class FP(4): 3136AA*XC4; Class SP(4): 3136AA*XD2; Class PA: 3136AA*XE0; Class UF: 3136AA*XF7; Class US: 3136AA*XG5; Class FA(4): 3136AA*XH3; Class SA(4): 3136AA*XJ9; Class AF: 3136AA*XK6; Class AS: 3136AA*XL4; Class AB: 3136AA*XM2; Class AD: 3136AA*XN0; Class PZ: 3136AA*XP5; Class FE(4): 3136AA*XQ3; Class SE(4): 3136AA*XR1; Class ED(4): 3136AA*XS9; Class EI(4): 3136AA*XT7; Class EB: 3136AA*XU4; Class CF(4): 3136AA*XV2; Class CS(4): 3136AA*XW0; Class FC: 3136AA*XX8; Class SC: 3136AA*XY6; Class CA: 3136AA*XZ3; Class CB: 3136AA*YA7; Class MD: 3136AA*YB5; Class MA: 3136AA*YC3; Class ME: 3136AA*YD1; Class MG: 3136AA*YE9; Class MB: 3136AA*YF6; Class MC: 3136AA*YG4; Class MO: 3136AA*YH2; Class GF(4): 3136AA*YJ8; Class GS(4): 3136AA*YK5; Class GE(4): 3136AA*YL3; Class GI(4): 3136AA*YM1; Class GQ(4): 3136AA*YN9; Class GW(4): 3136AA*YP4; Class GY(4): 3136AA*YQ2; Class LD: 3136AA*YR0; Class LE: 3136AA*YS8; Class LA: 3136AA*YT6; Class LB: 3136AA*YU3; Class LG: 3136AA*YV1; Class LO: 3136AA*YW9; Class LC: 3136AA*YX7; Class HF(4): 3136AA*YY5; Class HS(4): 3136AA*YZ2; Class HI(4): 3136AA*ZA6; Class HA(4): 3136AA*ZB4; Class HY(4): 3136AA*ZC2; Class HK(4): 3136AA*ZD0; Class HJ(4): 3136AA*ZE8; Class KD: 3136AA*ZF5; Class KE: 3136AA*ZG3; Class KT: 3136AA*ZH1; Class KA: 3136AA*ZJ7; Class KB: 3136AA*ZK4; Class KC: 3136AA*ZL2; Class KO: 3136AA*ZM0; Class JF(4): 3136AA*ZN8; Class JS(4): 3136AA*ZP3; Class JA(4): 3136AA*ZQ1; Class JI(4): 3136AA*ZR9; Class JW(4): 3136AA*ZS7; Class JY(4): 3136AA*ZT5; Class JC(4): 3136AA*ZU2; Class WP(4): 3136AA*ZV0; Class WF(4): 3136AA*ZW8; Class WS(4): 3136AA*ZX6; Class NF(4): 3136AA*ZY4; Class NS(4): 3136AA*ZZ1; Class NA(4): 3136AA*A21; Class NI(4): 3136AA*A39; Class NB: 3136AA*A47; Class TD(4): 3136AA*A54; Class TE(4): 3136AA*A62; Class TA(4): 3136AA*A70; Class TB(4): 3136AA*A88; Class TG(4): 3136AA*A96; Class TO(4): 3136AA*B20; Class TC(4): 3136AA*B38; Class R: 3136AA*B46 11/30/2012 2012-134 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class AD(2): 3136AA*PY5; Class AI(2): 3136AA*PZ2; Class BA: 3136AA*QA6; Class BC: 3136AA*QB4; Class BI: 3136AA*QC2; Class AL: 3136AA*QD0; Class VA(2): 3136AA*QE8; Class AV(2): 3136AA*QF5; Class ZA: 3136AA*QG3; Class FA(2): 3136AA*QH1; Class SA(2): 3136AA*QJ7; Class C(2): 3136AA*QK4; Class CI(2): 3136AA*QL2; Class AC(2): 3136AA*QM0; Class AX(2): 3136AA*QN8; Class XZ(2): 3136AA*QP3; Class HD: 3136AA*QQ1; Class HA: 3136AA*QR9; Class HE: 3136AA*QS7; Class HG: 3136AA*QT5; Class HB: 3136AA*QU2; Class HC: 3136AA*QV0; Class FC(2): 3136AA*QW8; Class SC(2): 3136AA*QX6; Class K(2): 3136AA*QY4; Class KI(2): 3136AA*QZ1; Class AJ(2): 3136AA*RA5; Class AK(2): 3136AA*RB3; Class AZ(2): 3136AA*RC1; Class ED: 3136AA*RD9; Class EG: 3136AA*RE7; Class EA: 3136AA*RF4; Class EB: 3136AA*RG2; Class EC: 3136AA*RH0; Class EO: 3136AA*RJ6; Class FK(2): 3136AA*RK3; Class SK(2): 3136AA*RL1; Class D(2): 3136AA*RM9; Class DI(2): 3136AA*RN7; Class VD(2): 3136AA*RP2; Class NV(2): 3136AA*RQ0; Class DZ(2): 3136AA*RR8; Class GH: 3136AA*RS6; Class GJ: 3136AA*RT4; Class GE: 3136AA*RU1; Class GA: 3136AA*RV9; Class GB: 3136AA*RW7; Class GC: 3136AA*RX5; Class FD(2): 3136AA*RY3; Class SD(2): 3136AA*RZ0; Class M(2): 3136AA*SA4; Class MI: 3136AA*SB2; Class CL(2): 3136AA*SC0; Class ZN(2): 3136AA*SD8; Class FS(2): 3136AA*SE6; Class SF(2): 3136AA*SF3; Class JB(2): 3136AA*SG1; Class JF(2): 3136AA*SH9; Class JS(2): 3136AA*SJ5; Class GY(2): 3136AA*SK2; Class JC(2): 3136AA*SL0; Class FJ(2): 3136AA*SM8; Class SJ(2): 3136AA*SN6; Class EY(2): 3136AA*SP1; Class UL(2): 3136AA*SQ9; Class IU(2): 3136AA*SR7; Class LT(2): 3136AA*SS5; Class LI(2): 3136AA*ST3; Class LY: 3136AA*SU0; Class IL: 3136AA*SV8; Class BH(2): 3136AA*SW6; Class HI(2): 3136AA*SX4; Class AT(2): 3136AA*SY2; Class AU(2): 3136AA*SZ9;
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The Irs 2012 Tax Forms 1040ez

Irs 2012 tax forms 1040ez 2. Irs 2012 tax forms 1040ez   Ordinary or Capital Gain or Loss Table of Contents IntroductionSection 1231 transactions. Irs 2012 tax forms 1040ez Topics - This chapter discusses: Useful Items - You may want to see: Capital Assets Noncapital AssetsCommodities derivative dealer. Irs 2012 tax forms 1040ez Sales and Exchanges Between Related PersonsGain Is Ordinary Income Nondeductible Loss Other DispositionsSale of a Business Dispositions of Intangible Property Subdivision of Land Timber Precious Metals and Stones, Stamps, and Coins Coal and Iron Ore Conversion Transactions Introduction You must classify your gains and losses as either ordinary or capital (and your capital gains or losses as either short-term or long-term). Irs 2012 tax forms 1040ez You must do this to figure your net capital gain or loss. Irs 2012 tax forms 1040ez For individuals, a net capital gain may be taxed at a different tax rate than ordinary income. Irs 2012 tax forms 1040ez See Capital Gains Tax Rates in chapter 4. Irs 2012 tax forms 1040ez Your deduction for a net capital loss may be limited. Irs 2012 tax forms 1040ez See Treatment of Capital Losses in chapter 4. Irs 2012 tax forms 1040ez Capital gain or loss. Irs 2012 tax forms 1040ez   Generally, you will have a capital gain or loss if you sell or exchange a capital asset. Irs 2012 tax forms 1040ez You also may have a capital gain if your section 1231 transactions result in a net gain. Irs 2012 tax forms 1040ez Section 1231 transactions. Irs 2012 tax forms 1040ez   Section 1231 transactions are sales and exchanges of property held longer than 1 year and either used in a trade or business or held for the production of rents or royalties. Irs 2012 tax forms 1040ez They also include certain involuntary conversions of business or investment property, including capital assets. Irs 2012 tax forms 1040ez See Section 1231 Gains and Losses in chapter 3 for more information. Irs 2012 tax forms 1040ez Topics - This chapter discusses: Capital assets Noncapital assets Sales and exchanges between  related persons Other dispositions Useful Items - You may want to see: Publication 550 Investment Income and Expenses Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 4797 Sales of Business Property 8594 Asset Acquisition Statement Under Section 1060 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. Irs 2012 tax forms 1040ez Capital Assets Almost everything you own and use for personal purposes, pleasure, or investment is a capital asset. Irs 2012 tax forms 1040ez For exceptions, see Noncapital Assets, later. Irs 2012 tax forms 1040ez The following items are examples of capital assets. Irs 2012 tax forms 1040ez Stocks and bonds. Irs 2012 tax forms 1040ez A home owned and occupied by you and your family. Irs 2012 tax forms 1040ez Timber grown on your home property or investment property, even if you make casual sales of the timber. Irs 2012 tax forms 1040ez Household furnishings. Irs 2012 tax forms 1040ez A car used for pleasure or commuting. Irs 2012 tax forms 1040ez Coin or stamp collections. Irs 2012 tax forms 1040ez Gems and jewelry. Irs 2012 tax forms 1040ez Gold, silver, and other metals. Irs 2012 tax forms 1040ez Personal-use property. Irs 2012 tax forms 1040ez   Generally, property held for personal use is a capital asset. Irs 2012 tax forms 1040ez Gain from a sale or exchange of that property is a capital gain. Irs 2012 tax forms 1040ez Loss from the sale or exchange of that property is not deductible. Irs 2012 tax forms 1040ez You can deduct a loss relating to personal-use property only if it results from a casualty or theft. Irs 2012 tax forms 1040ez Investment property. Irs 2012 tax forms 1040ez   Investment property (such as stocks and bonds) is a capital asset, and a gain or loss from its sale or exchange is a capital gain or loss. Irs 2012 tax forms 1040ez This treatment does not apply to property used to produce rental income. Irs 2012 tax forms 1040ez See Business assets, later, under Noncapital Assets. Irs 2012 tax forms 1040ez Release of restriction on land. Irs 2012 tax forms 1040ez   Amounts you receive for the release of a restrictive covenant in a deed to land are treated as proceeds from the sale of a capital asset. Irs 2012 tax forms 1040ez Noncapital Assets A noncapital asset is property that is not a capital asset. Irs 2012 tax forms 1040ez The following kinds of property are not capital assets. Irs 2012 tax forms 1040ez Stock in trade, inventory, and other property you hold mainly for sale to customers in your trade or business. Irs 2012 tax forms 1040ez Inventories are discussed in Publication 538, Accounting Periods and Methods. Irs 2012 tax forms 1040ez But, see the Tip below. Irs 2012 tax forms 1040ez Accounts or notes receivable acquired in the ordinary course of a trade or business for services rendered or from the sale of any properties described in (1), above. Irs 2012 tax forms 1040ez Depreciable property used in your trade or business or as rental property (including section 197 intangibles defined later), even if the property is fully depreciated (or amortized). Irs 2012 tax forms 1040ez Sales of this type of property are discussed in chapter 3. Irs 2012 tax forms 1040ez Real property used in your trade or business or as rental property, even if the property is fully depreciated. Irs 2012 tax forms 1040ez A copyright; a literary, musical, or artistic composition; a letter; a memorandum; or similar property (such as drafts of speeches, recordings, transcripts, manuscripts, drawings, or photographs): Created by your personal efforts, Prepared or produced for you (in the case of a letter, memorandum, or similar property), or Received from a person who created the property or for whom the property was prepared under circumstances (for example, by gift) entitling you to the basis of the person who created the property, or for whom it was prepared or produced. Irs 2012 tax forms 1040ez But, see the Tip below. Irs 2012 tax forms 1040ez U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Government publications you got from the government for free or for less than the normal sales price or that you acquired under circumstances entitling you to the basis of someone who got the publications for free or for less than the normal sales price. Irs 2012 tax forms 1040ez Any commodities derivative financial instrument (discussed later) held by a commodities derivatives dealer unless it meets both of the following requirements. Irs 2012 tax forms 1040ez It is established to the satisfaction of the IRS that the instrument has no connection to the activities of the dealer as a dealer. Irs 2012 tax forms 1040ez The instrument is clearly identified in the dealer's records as meeting (a) by the end of the day on which it was acquired, originated, or entered into. Irs 2012 tax forms 1040ez Any hedging transaction (defined later) that is clearly identified as a hedging transaction by the end of the day on which it was acquired, originated, or entered into. Irs 2012 tax forms 1040ez Supplies of a type you regularly use or consume in the ordinary course of your trade or business. Irs 2012 tax forms 1040ez You can elect to treat as capital assets certain self-created musical compositions or copyrights you sold or exchanged. Irs 2012 tax forms 1040ez See chapter 4 of Publication 550 for details. Irs 2012 tax forms 1040ez Property held mainly for sale to customers. Irs 2012 tax forms 1040ez   Stock in trade, inventory, and other property you hold mainly for sale to customers in your trade or business are not capital assets. Irs 2012 tax forms 1040ez Inventories are discussed in Publication 538. Irs 2012 tax forms 1040ez Business assets. Irs 2012 tax forms 1040ez   Real property and depreciable property used in your trade or business or as rental property (including section 197 intangibles defined later under Dispositions of Intangible Property) are not capital assets. Irs 2012 tax forms 1040ez The sale or disposition of business property is discussed in chapter 3. Irs 2012 tax forms 1040ez Letters and memoranda. Irs 2012 tax forms 1040ez   Letters, memoranda, and similar property (such as drafts of speeches, recordings, transcripts, manuscripts, drawings, or photographs) are not treated as capital assets (as discussed earlier) if your personal efforts created them or if they were prepared or produced for you. Irs 2012 tax forms 1040ez Nor is this property a capital asset if your basis in it is determined by reference to the person who created it or the person for whom it was prepared. Irs 2012 tax forms 1040ez For this purpose, letters and memoranda addressed to you are considered prepared for you. Irs 2012 tax forms 1040ez If letters or memoranda are prepared by persons under your administrative control, they are considered prepared for you whether or not you review them. Irs 2012 tax forms 1040ez Commodities derivative financial instrument. Irs 2012 tax forms 1040ez   A commodities derivative financial instrument is a commodities contract or other financial instrument for commodities (other than a share of corporate stock, a beneficial interest in a partnership or trust, a note, bond, debenture, or other evidence of indebtedness, or a section 1256 contract) the value or settlement price of which is calculated or determined by reference to a specified index (as defined in section 1221(b) of the Internal Revenue Code). Irs 2012 tax forms 1040ez Commodities derivative dealer. Irs 2012 tax forms 1040ez   A commodities derivative dealer is a person who regularly offers to enter into, assume, offset, assign, or terminate positions in commodities derivative financial instruments with customers in the ordinary course of a trade or business. Irs 2012 tax forms 1040ez Hedging transaction. Irs 2012 tax forms 1040ez   A hedging transaction is any transaction you enter into in the normal course of your trade or business primarily to manage any of the following. Irs 2012 tax forms 1040ez Risk of price changes or currency fluctuations involving ordinary property you hold or will hold. Irs 2012 tax forms 1040ez Risk of interest rate or price changes or currency fluctuations for borrowings you make or will make, or ordinary obligations you incur or will incur. Irs 2012 tax forms 1040ez Sales and Exchanges Between Related Persons This section discusses the rules that may apply to the sale or exchange of property between related persons. Irs 2012 tax forms 1040ez If these rules apply, gains may be treated as ordinary income and losses may not be deductible. Irs 2012 tax forms 1040ez See Transfers to Spouse in chapter 1 for rules that apply to spouses. Irs 2012 tax forms 1040ez Gain Is Ordinary Income If a gain is recognized on the sale or exchange of property to a related person, the gain may be ordinary income even if the property is a capital asset. Irs 2012 tax forms 1040ez It is ordinary income if the sale or exchange is a depreciable property transaction or a controlled partnership transaction. Irs 2012 tax forms 1040ez Depreciable property transaction. Irs 2012 tax forms 1040ez   Gain on the sale or exchange of property, including a leasehold or a patent application, that is depreciable property in the hands of the person who receives it is ordinary income if the transaction is either directly or indirectly between any of the following pairs of entities. Irs 2012 tax forms 1040ez A person and the person's controlled entity or entities. Irs 2012 tax forms 1040ez A taxpayer and any trust in which the taxpayer (or his or her spouse) is a beneficiary unless the beneficiary's interest in the trust is a remote contingent interest; that is, the value of the interest computed actuarially is 5% or less of the value of the trust property. Irs 2012 tax forms 1040ez An executor and a beneficiary of an estate unless the sale or exchange is in satisfaction of a pecuniary bequest (a bequest for a sum of money). Irs 2012 tax forms 1040ez An employer (or any person related to the employer under rules (1), (2), or (3)) and a welfare benefit fund (within the meaning of section 419(e) of the Internal Revenue Code) that is controlled directly or indirectly by the employer (or any person related to the employer). Irs 2012 tax forms 1040ez Controlled entity. Irs 2012 tax forms 1040ez   A person's controlled entity is either of the following. Irs 2012 tax forms 1040ez A corporation in which more than 50% of the value of all outstanding stock, or a partnership in which more than 50% of the capital interest or profits interest, is directly or indirectly owned by or for that person. Irs 2012 tax forms 1040ez An entity whose relationship with that person is one of the following. Irs 2012 tax forms 1040ez A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest or profits interest in the partnership. Irs 2012 tax forms 1040ez Two corporations that are members of the same controlled group as defined in section 1563(a) of the Internal Revenue Code, except that “more than 50%” is substituted for “at least 80%” in that definition. Irs 2012 tax forms 1040ez Two S corporations, if the same persons own more than 50% in value of the outstanding stock of each corporation. Irs 2012 tax forms 1040ez Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. Irs 2012 tax forms 1040ez Controlled partnership transaction. Irs 2012 tax forms 1040ez   A gain recognized in a controlled partnership transaction may be ordinary income. Irs 2012 tax forms 1040ez The gain is ordinary income if it results from the sale or exchange of property that, in the hands of the party who receives it, is a noncapital asset such as trade accounts receivable, inventory, stock in trade, or depreciable or real property used in a trade or business. Irs 2012 tax forms 1040ez   A controlled partnership transaction is a transaction directly or indirectly between either of the following pairs of entities. Irs 2012 tax forms 1040ez A partnership and a person who directly or indirectly owns more than 50% of the capital interest or profits interest in the partnership. Irs 2012 tax forms 1040ez Two partnerships, if the same persons directly or indirectly own more than 50% of the capital interests or profits interests in both partnerships. Irs 2012 tax forms 1040ez Determining ownership. Irs 2012 tax forms 1040ez   In the transactions under Depreciable property transaction and Controlled partnership transaction, earlier, use the following rules to determine the ownership of stock or a partnership interest. Irs 2012 tax forms 1040ez Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. Irs 2012 tax forms 1040ez (However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more in value of the stock of the corporation. Irs 2012 tax forms 1040ez ) An individual is considered as owning the stock or partnership interest directly or indirectly owned by or for his or her family. Irs 2012 tax forms 1040ez Family includes only brothers, sisters, half-brothers, half-sisters, spouse, ancestors, and lineal descendants. Irs 2012 tax forms 1040ez For purposes of applying (1) or (2), above, stock or a partnership interest constructively owned by a person under (1) is treated as actually owned by that person. Irs 2012 tax forms 1040ez But stock or a partnership interest constructively owned by an individual under (2) is not treated as owned by the individual for reapplying (2) to make another person the constructive owner of that stock or partnership interest. Irs 2012 tax forms 1040ez Nondeductible Loss A loss on the sale or exchange of property between related persons is not deductible. Irs 2012 tax forms 1040ez This applies to both direct and indirect transactions, but not to distributions of property from a corporation in a complete liquidation. Irs 2012 tax forms 1040ez For the list of related persons, see Related persons next. Irs 2012 tax forms 1040ez If a sale or exchange is between any of these related persons and involves the lump-sum sale of a number of blocks of stock or pieces of property, the gain or loss must be figured separately for each block of stock or piece of property. Irs 2012 tax forms 1040ez The gain on each item is taxable. Irs 2012 tax forms 1040ez The loss on any item is nondeductible. Irs 2012 tax forms 1040ez Gains from the sales of any of these items may not be offset by losses on the sales of any of the other items. Irs 2012 tax forms 1040ez Related persons. Irs 2012 tax forms 1040ez   The following is a list of related persons. Irs 2012 tax forms 1040ez Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Irs 2012 tax forms 1040ez ), and lineal descendants (children, grandchildren, etc. Irs 2012 tax forms 1040ez ). Irs 2012 tax forms 1040ez An individual and a corporation if the individual directly or indirectly owns more than 50% in value of the outstanding stock of the corporation. Irs 2012 tax forms 1040ez Two corporations that are members of the same controlled group as defined in section 267(f) of the Internal Revenue Code. Irs 2012 tax forms 1040ez A trust fiduciary and a corporation if the trust or the grantor of the trust directly or indirectly owns more than 50% in value of the outstanding stock of the corporation. Irs 2012 tax forms 1040ez A grantor and fiduciary, and the fiduciary and beneficiary, of any trust. Irs 2012 tax forms 1040ez Fiduciaries of two different trusts, and the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. Irs 2012 tax forms 1040ez A tax-exempt educational or charitable organization and a person who directly or indirectly controls the organization, or a member of that person's family. Irs 2012 tax forms 1040ez A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest or profits interest in the partnership. Irs 2012 tax forms 1040ez Two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. Irs 2012 tax forms 1040ez Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. Irs 2012 tax forms 1040ez An executor and a beneficiary of an estate unless the sale or exchange is in satisfaction of a pecuniary bequest. Irs 2012 tax forms 1040ez Two partnerships if the same persons directly or indirectly own more than 50% of the capital interests or profits interests in both partnerships. Irs 2012 tax forms 1040ez A person and a partnership if the person directly or indirectly owns more than 50% of the capital interest or profits interest in the partnership. Irs 2012 tax forms 1040ez Partnership interests. Irs 2012 tax forms 1040ez   The nondeductible loss rule does not apply to a sale or exchange of an interest in the partnership between the related persons described in (12) or (13) above. Irs 2012 tax forms 1040ez Controlled groups. Irs 2012 tax forms 1040ez   Losses on transactions between members of the same controlled group described in (3) earlier are deferred rather than denied. Irs 2012 tax forms 1040ez   For more information, see section 267(f) of the Internal Revenue Code. Irs 2012 tax forms 1040ez Ownership of stock or partnership interests. Irs 2012 tax forms 1040ez   In determining whether an individual directly or indirectly owns any of the outstanding stock of a corporation or an interest in a partnership for a loss on a sale or exchange, the following rules apply. Irs 2012 tax forms 1040ez Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. Irs 2012 tax forms 1040ez (However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more in value of the stock of the corporation. Irs 2012 tax forms 1040ez ) An individual is considered as owning the stock or partnership interest directly or indirectly owned by or for his or her family. Irs 2012 tax forms 1040ez Family includes only brothers, sisters, half-brothers, half-sisters, spouse, ancestors, and lineal descendants. Irs 2012 tax forms 1040ez An individual owning (other than by applying (2)) any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. Irs 2012 tax forms 1040ez For purposes of applying (1), (2), or (3), stock or a partnership interest constructively owned by a person under (1) is treated as actually owned by that person. Irs 2012 tax forms 1040ez But stock or a partnership interest constructively owned by an individual under (2) or (3) is not treated as owned by the individual for reapplying either (2) or (3) to make another person the constructive owner of that stock or partnership interest. Irs 2012 tax forms 1040ez Indirect transactions. Irs 2012 tax forms 1040ez   You cannot deduct your loss on the sale of stock through your broker if under a prearranged plan a related person or entity buys the same stock you had owned. Irs 2012 tax forms 1040ez This does not apply to a cross-trade between related parties through an exchange that is purely coincidental and is not prearranged. Irs 2012 tax forms 1040ez Property received from a related person. Irs 2012 tax forms 1040ez   If, in a purchase or exchange, you received property from a related person who had a loss that was not allowable and you later sell or exchange the property at a gain, you recognize the gain only to the extent it is more than the loss previously disallowed to the related person. Irs 2012 tax forms 1040ez This rule applies only to the original transferee. Irs 2012 tax forms 1040ez Example 1. Irs 2012 tax forms 1040ez Your brother sold stock to you for $7,600. Irs 2012 tax forms 1040ez His cost basis was $10,000. Irs 2012 tax forms 1040ez His loss of $2,400 was not deductible. Irs 2012 tax forms 1040ez You later sell the same stock to an unrelated party for $10,500, realizing a gain of $2,900 ($10,500 − $7,600). Irs 2012 tax forms 1040ez Your recognized gain is only $500, the gain that is more than the $2,400 loss not allowed to your brother. Irs 2012 tax forms 1040ez Example 2. Irs 2012 tax forms 1040ez Assume the same facts as in Example 1, except that you sell the stock for $6,900 instead of $10,500. Irs 2012 tax forms 1040ez Your recognized loss is only $700 ($7,600 − $6,900). Irs 2012 tax forms 1040ez You cannot deduct the loss not allowed to your brother. Irs 2012 tax forms 1040ez Other Dispositions This section discusses rules for determining the treatment of gain or loss from various dispositions of property. Irs 2012 tax forms 1040ez Sale of a Business The sale of a business usually is not a sale of one asset. Irs 2012 tax forms 1040ez Instead, all the assets of the business are sold. Irs 2012 tax forms 1040ez Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. Irs 2012 tax forms 1040ez A business usually has many assets. Irs 2012 tax forms 1040ez When sold, these assets must be classified as capital assets, depreciable property used in the business, real property used in the business, or property held for sale to customers, such as inventory or stock in trade. Irs 2012 tax forms 1040ez The gain or loss on each asset is figured separately. Irs 2012 tax forms 1040ez The sale of capital assets results in capital gain or loss. Irs 2012 tax forms 1040ez The sale of real property or depreciable property used in the business and held longer than 1 year results in gain or loss from a section 1231 transaction (discussed in chapter 3). Irs 2012 tax forms 1040ez The sale of inventory results in ordinary income or loss. Irs 2012 tax forms 1040ez Partnership interests. Irs 2012 tax forms 1040ez   An interest in a partnership or joint venture is treated as a capital asset when sold. Irs 2012 tax forms 1040ez The part of any gain or loss from unrealized receivables or inventory items will be treated as ordinary gain or loss. Irs 2012 tax forms 1040ez For more information, see Disposition of Partner's Interest in Publication 541. Irs 2012 tax forms 1040ez Corporation interests. Irs 2012 tax forms 1040ez   Your interest in a corporation is represented by stock certificates. Irs 2012 tax forms 1040ez When you sell these certificates, you usually realize capital gain or loss. Irs 2012 tax forms 1040ez For information on the sale of stock, see chapter 4 in Publication 550. Irs 2012 tax forms 1040ez Corporate liquidations. Irs 2012 tax forms 1040ez   Corporate liquidations of property generally are treated as a sale or exchange. Irs 2012 tax forms 1040ez Gain or loss generally is recognized by the corporation on a liquidating sale of its assets. Irs 2012 tax forms 1040ez Gain or loss generally is recognized also on a liquidating distribution of assets as if the corporation sold the assets to the distributee at fair market value. Irs 2012 tax forms 1040ez   In certain cases in which the distributee is a corporation in control of the distributing corporation, the distribution may not be taxable. Irs 2012 tax forms 1040ez For more information, see section 332 of the Internal Revenue Code and the related regulations. Irs 2012 tax forms 1040ez Allocation of consideration paid for a business. Irs 2012 tax forms 1040ez   The sale of a trade or business for a lump sum is considered a sale of each individual asset rather than of a single asset. Irs 2012 tax forms 1040ez Except for assets exchanged under any nontaxable exchange rules, both the buyer and seller of a business must use the residual method (explained later) to allocate the consideration to each business asset transferred. Irs 2012 tax forms 1040ez This method determines gain or loss from the transfer of each asset and how much of the consideration is for goodwill and certain other intangible property. Irs 2012 tax forms 1040ez It also determines the buyer's basis in the business assets. Irs 2012 tax forms 1040ez Consideration. Irs 2012 tax forms 1040ez   The buyer's consideration is the cost of the assets acquired. Irs 2012 tax forms 1040ez The seller's consideration is the amount realized (money plus the fair market value of property received) from the sale of assets. Irs 2012 tax forms 1040ez Residual method. Irs 2012 tax forms 1040ez   The residual method must be used for any transfer of a group of assets that constitutes a trade or business and for which the buyer's basis is determined only by the amount paid for the assets. Irs 2012 tax forms 1040ez This applies to both direct and indirect transfers, such as the sale of a business or the sale of a partnership interest in which the basis of the buyer's share of the partnership assets is adjusted for the amount paid under section 743(b) of the Internal Revenue Code. Irs 2012 tax forms 1040ez Section 743(b) applies if a partnership has an election in effect under section 754 of the Internal Revenue Code. Irs 2012 tax forms 1040ez   A group of assets constitutes a trade or business if either of the following applies. Irs 2012 tax forms 1040ez Goodwill or going concern value could, under any circumstances, attach to them. Irs 2012 tax forms 1040ez The use of the assets would constitute an active trade or business under section 355 of the Internal Revenue Code. Irs 2012 tax forms 1040ez   The residual method provides for the consideration to be reduced first by the amount of Class I assets (defined below). Irs 2012 tax forms 1040ez The consideration remaining after this reduction must be allocated among the various business assets in a certain order. Irs 2012 tax forms 1040ez See Classes of assets next for the complete order. Irs 2012 tax forms 1040ez Classes of assets. Irs 2012 tax forms 1040ez   The following definitions are the classifications for deemed or actual asset acquisitions. Irs 2012 tax forms 1040ez Allocate the consideration among the assets in the following order. Irs 2012 tax forms 1040ez The amount allocated to an asset, other than a Class VII asset, cannot exceed its fair market value on the purchase date. Irs 2012 tax forms 1040ez The amount you can allocate to an asset also is subject to any applicable limits under the Internal Revenue Code or general principles of tax law. Irs 2012 tax forms 1040ez Class I assets are cash and general deposit accounts (including checking and savings accounts but excluding certificates of deposit). Irs 2012 tax forms 1040ez Class II assets are certificates of deposit, U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Government securities, foreign currency, and actively traded personal property, including stock and securities. Irs 2012 tax forms 1040ez Class III assets are accounts receivable, other debt instruments, and assets that you mark to market at least annually for federal income tax purposes. Irs 2012 tax forms 1040ez However, see section 1. Irs 2012 tax forms 1040ez 338-6(b)(2)(iii) of the regulations for exceptions that apply to debt instruments issued by persons related to a target corporation, contingent debt instruments, and debt instruments convertible into stock or other property. Irs 2012 tax forms 1040ez Class IV assets are property of a kind that would properly be included in inventory if on hand at the end of the tax year or property held by the taxpayer primarily for sale to customers in the ordinary course of business. Irs 2012 tax forms 1040ez Class V assets are all assets other than Class I, II, III, IV, VI, and VII assets. Irs 2012 tax forms 1040ez    Note. Irs 2012 tax forms 1040ez Furniture and fixtures, buildings, land, vehicles, and equipment, which constitute all or part of a trade or business are generally Class V assets. Irs 2012 tax forms 1040ez Class VI assets are section 197 intangibles (other than goodwill and going concern value). Irs 2012 tax forms 1040ez Class VII assets are goodwill and going concern value (whether the goodwill or going concern value qualifies as a section 197 intangible). Irs 2012 tax forms 1040ez   If an asset described in one of the classifications described above can be included in more than one class, include it in the lower numbered class. Irs 2012 tax forms 1040ez For example, if an asset is described in both Class II and Class IV, choose Class II. Irs 2012 tax forms 1040ez Example. Irs 2012 tax forms 1040ez The total paid in the sale of the assets of Company SKB is $21,000. Irs 2012 tax forms 1040ez No cash or deposit accounts or similar accounts were sold. Irs 2012 tax forms 1040ez The company's U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Government securities sold had a fair market value of $3,200. Irs 2012 tax forms 1040ez The only other asset transferred (other than goodwill and going concern value) was inventory with a fair market value of $15,000. Irs 2012 tax forms 1040ez Of the $21,000 paid for the assets of Company SKB, $3,200 is allocated to U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Government securities, $15,000 to inventory assets, and the remaining $2,800 to goodwill and going concern value. Irs 2012 tax forms 1040ez Agreement. Irs 2012 tax forms 1040ez   The buyer and seller may enter into a written agreement as to the allocation of any consideration or the fair market value of any of the assets. Irs 2012 tax forms 1040ez This agreement is binding on both parties unless the IRS determines the amounts are not appropriate. Irs 2012 tax forms 1040ez Reporting requirement. Irs 2012 tax forms 1040ez   Both the buyer and seller involved in the sale of business assets must report to the IRS the allocation of the sales price among section 197 intangibles and the other business assets. Irs 2012 tax forms 1040ez Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. Irs 2012 tax forms 1040ez Generally, the buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. Irs 2012 tax forms 1040ez See the Instructions for Form 8594. Irs 2012 tax forms 1040ez Dispositions of Intangible Property Intangible property is any personal property that has value but cannot be seen or touched. Irs 2012 tax forms 1040ez It includes such items as patents, copyrights, and the goodwill value of a business. Irs 2012 tax forms 1040ez Gain or loss on the sale or exchange of amortizable or depreciable intangible property held longer than 1 year (other than an amount recaptured as ordinary income) is a section 1231 gain or loss. Irs 2012 tax forms 1040ez The treatment of section 1231 gain or loss and the recapture of amortization and depreciation as ordinary income are explained in chapter 3. Irs 2012 tax forms 1040ez See chapter 8 of Publication 535, Business Expenses, for information on amortizable intangible property and chapter 1 of Publication 946, How To Depreciate Property, for information on intangible property that can and cannot be depreciated. Irs 2012 tax forms 1040ez Gain or loss on dispositions of other intangible property is ordinary or capital depending on whether the property is a capital asset or a noncapital asset. Irs 2012 tax forms 1040ez The following discussions explain special rules that apply to certain dispositions of intangible property. Irs 2012 tax forms 1040ez Section 197 Intangibles Section 197 intangibles are certain intangible assets acquired after August 10, 1993 (after July 25, 1991, if chosen), and held in connection with the conduct of a trade or business or an activity entered into for profit whose costs are amortized over 15 years. Irs 2012 tax forms 1040ez They include the following assets. Irs 2012 tax forms 1040ez Goodwill. Irs 2012 tax forms 1040ez Going concern value. Irs 2012 tax forms 1040ez Workforce in place. Irs 2012 tax forms 1040ez Business books and records, operating systems, and other information bases. Irs 2012 tax forms 1040ez Patents, copyrights, formulas, processes, designs, patterns, know how, formats, and similar items. Irs 2012 tax forms 1040ez Customer-based intangibles. Irs 2012 tax forms 1040ez Supplier-based intangibles. Irs 2012 tax forms 1040ez Licenses, permits, and other rights granted by a governmental unit. Irs 2012 tax forms 1040ez Covenants not to compete entered into in connection with the acquisition of a business. Irs 2012 tax forms 1040ez Franchises, trademarks, and trade names. Irs 2012 tax forms 1040ez See chapter 8 of Publication 535 for a description of each intangible. Irs 2012 tax forms 1040ez Dispositions. Irs 2012 tax forms 1040ez   You cannot deduct a loss from the disposition or worthlessness of a section 197 intangible you acquired in the same transaction (or series of related transactions) as another section 197 intangible you still hold. Irs 2012 tax forms 1040ez Instead, you must increase the adjusted basis of your retained section 197 intangible by the nondeductible loss. Irs 2012 tax forms 1040ez If you retain more than one section 197 intangible, increase each intangible's adjusted basis. Irs 2012 tax forms 1040ez Figure the increase by multiplying the nondeductible loss by a fraction, the numerator (top number) of which is the retained intangible's adjusted basis on the date of the loss and the denominator (bottom number) of which is the total adjusted basis of all retained intangibles on the date of the loss. Irs 2012 tax forms 1040ez   In applying this rule, members of the same controlled group of corporations and commonly controlled businesses are treated as a single entity. Irs 2012 tax forms 1040ez For example, a corporation cannot deduct a loss on the sale of a section 197 intangible if, after the sale, a member of the same controlled group retains other section 197 intangibles acquired in the same transaction as the intangible sold. Irs 2012 tax forms 1040ez Covenant not to compete. Irs 2012 tax forms 1040ez   A covenant not to compete (or similar arrangement) that is a section 197 intangible cannot be treated as disposed of or worthless before you have disposed of your entire interest in the trade or business for which the covenant was entered into. Irs 2012 tax forms 1040ez Members of the same controlled group of corporations and commonly controlled businesses are treated as a single entity in determining whether a member has disposed of its entire interest in a trade or business. Irs 2012 tax forms 1040ez Anti-churning rules. Irs 2012 tax forms 1040ez   Anti-churning rules prevent a taxpayer from converting section 197 intangibles that do not qualify for amortization into property that would qualify for amortization. Irs 2012 tax forms 1040ez However, these rules do not apply to part of the basis of property acquired by certain related persons if the transferor elects to do both the following. Irs 2012 tax forms 1040ez Recognize gain on the transfer of the property. Irs 2012 tax forms 1040ez Pay income tax on the gain at the highest tax rate. Irs 2012 tax forms 1040ez   If the transferor is a partnership or S corporation, the partnership or S corporation (not the partners or shareholders) can make the election. Irs 2012 tax forms 1040ez But each partner or shareholder must pay the tax on his or her share of gain. Irs 2012 tax forms 1040ez   To make the election, you, as the transferor, must attach a statement containing certain information to your income tax return for the year of the transfer. Irs 2012 tax forms 1040ez You must file the tax return by the due date (including extensions). Irs 2012 tax forms 1040ez You must also notify the transferee of the election in writing by the due date of the return. Irs 2012 tax forms 1040ez   If you timely filed your return without making the election, you can make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Irs 2012 tax forms 1040ez Attach the statement to the amended return and write “Filed pursuant to section 301. Irs 2012 tax forms 1040ez 9100-2” at the top of the statement. Irs 2012 tax forms 1040ez File the amended return at the same address the original return was filed. Irs 2012 tax forms 1040ez For more information about making the election, see Regulations section 1. Irs 2012 tax forms 1040ez 197-2(h)(9). Irs 2012 tax forms 1040ez For information about reporting the tax on your income tax return, see the Instructions for Form 4797. Irs 2012 tax forms 1040ez Patents The transfer of a patent by an individual is treated as a sale or exchange of a capital asset held longer than 1 year. Irs 2012 tax forms 1040ez This applies even if the payments for the patent are made periodically during the transferee's use or are contingent on the productivity, use, or disposition of the patent. Irs 2012 tax forms 1040ez For information on the treatment of gain or loss on the transfer of capital assets, see chapter 4. Irs 2012 tax forms 1040ez This treatment applies to your transfer of a patent if you meet all the following conditions. Irs 2012 tax forms 1040ez You are the holder of the patent. Irs 2012 tax forms 1040ez You transfer the patent other than by gift, inheritance, or devise. Irs 2012 tax forms 1040ez You transfer all substantial rights to the patent or an undivided interest in all such rights. Irs 2012 tax forms 1040ez You do not transfer the patent to a related person. Irs 2012 tax forms 1040ez Holder. Irs 2012 tax forms 1040ez   You are the holder of a patent if you are either of the following. Irs 2012 tax forms 1040ez The individual whose effort created the patent property and who qualifies as the original and first inventor. Irs 2012 tax forms 1040ez The individual who bought an interest in the patent from the inventor before the invention was tested and operated successfully under operating conditions and who is neither related to, nor the employer of, the inventor. Irs 2012 tax forms 1040ez All substantial rights. Irs 2012 tax forms 1040ez   All substantial rights to patent property are all rights that have value when they are transferred. Irs 2012 tax forms 1040ez A security interest (such as a lien), or a reservation calling for forfeiture for nonperformance, is not treated as a substantial right for these rules and may be kept by you as the holder of the patent. Irs 2012 tax forms 1040ez   All substantial rights to a patent are not transferred if any of the following apply to the transfer. Irs 2012 tax forms 1040ez The rights are limited geographically within a country. Irs 2012 tax forms 1040ez The rights are limited to a period less than the remaining life of the patent. Irs 2012 tax forms 1040ez The rights are limited to fields of use within trades or industries and are less than all the rights that exist and have value at the time of the transfer. Irs 2012 tax forms 1040ez The rights are less than all the claims or inventions covered by the patent that exist and have value at the time of the transfer. Irs 2012 tax forms 1040ez Related persons. Irs 2012 tax forms 1040ez   This tax treatment does not apply if the transfer is directly or indirectly between you and a related person as defined earlier in the list under Nondeductible Loss, with the following changes. Irs 2012 tax forms 1040ez Members of your family include your spouse, ancestors, and lineal descendants, but not your brothers, sisters, half-brothers, or half-sisters. Irs 2012 tax forms 1040ez Substitute “25% or more” ownership for “more than 50%. Irs 2012 tax forms 1040ez ”   If you fit within the definition of a related person independent of family status, the brother-sister exception in (1), earlier, does not apply. Irs 2012 tax forms 1040ez For example, a transfer between a brother and a sister as beneficiary and fiduciary of the same trust is a transfer between related persons. Irs 2012 tax forms 1040ez The brother-sister exception does not apply because the trust relationship is independent of family status. Irs 2012 tax forms 1040ez Franchise, Trademark, or Trade Name If you transfer or renew a franchise, trademark, or trade name for a price contingent on its productivity, use, or disposition, the amount you receive generally is treated as an amount realized from the sale of a noncapital asset. Irs 2012 tax forms 1040ez A franchise includes an agreement that gives one of the parties the right to distribute, sell, or provide goods, services, or facilities within a specified area. Irs 2012 tax forms 1040ez Significant power, right, or continuing interest. Irs 2012 tax forms 1040ez   If you keep any significant power, right, or continuing interest in the subject matter of a franchise, trademark, or trade name that you transfer or renew, the amount you receive is ordinary royalty income rather than an amount realized from a sale or exchange. Irs 2012 tax forms 1040ez   A significant power, right, or continuing interest in a franchise, trademark, or trade name includes, but is not limited to, the following rights in the transferred interest. Irs 2012 tax forms 1040ez A right to disapprove any assignment of the interest, or any part of it. Irs 2012 tax forms 1040ez A right to end the agreement at will. Irs 2012 tax forms 1040ez A right to set standards of quality for products used or sold, or for services provided, and for the equipment and facilities used to promote such products or services. Irs 2012 tax forms 1040ez A right to make the recipient sell or advertise only your products or services. Irs 2012 tax forms 1040ez A right to make the recipient buy most supplies and equipment from you. Irs 2012 tax forms 1040ez A right to receive payments based on the productivity, use, or disposition of the transferred item of interest if those payments are a substantial part of the transfer agreement. Irs 2012 tax forms 1040ez Subdivision of Land If you own a tract of land and, to sell or exchange it, you subdivide it into individual lots or parcels, the gain normally is ordinary income. Irs 2012 tax forms 1040ez However, you may receive capital gain treatment on at least part of the proceeds provided you meet certain requirements. Irs 2012 tax forms 1040ez See section 1237 of the Internal Revenue Code. Irs 2012 tax forms 1040ez Timber Standing timber held as investment property is a capital asset. Irs 2012 tax forms 1040ez Gain or loss from its sale is reported as a capital gain or loss on Form 8949, and Schedule D (Form 1040), as applicable. Irs 2012 tax forms 1040ez If you held the timber primarily for sale to customers, it is not a capital asset. Irs 2012 tax forms 1040ez Gain or loss on its sale is ordinary business income or loss. Irs 2012 tax forms 1040ez It is reported in the gross receipts or sales and cost of goods sold items of your return. Irs 2012 tax forms 1040ez Farmers who cut timber on their land and sell it as logs, firewood, or pulpwood usually have no cost or other basis for that timber. Irs 2012 tax forms 1040ez These sales constitute a very minor part of their farm businesses. Irs 2012 tax forms 1040ez In these cases, amounts realized from such sales, and the expenses of cutting, hauling, etc. Irs 2012 tax forms 1040ez , are ordinary farm income and expenses reported on Schedule F (Form 1040), Profit or Loss From Farming. Irs 2012 tax forms 1040ez Different rules apply if you owned the timber longer than 1 year and elect to either: Treat timber cutting as a sale or exchange, or Enter into a cutting contract. Irs 2012 tax forms 1040ez Timber is considered cut on the date when, in the ordinary course of business, the quantity of felled timber is first definitely determined. Irs 2012 tax forms 1040ez This is true whether the timber is cut under contract or whether you cut it yourself. Irs 2012 tax forms 1040ez Under the rules discussed below, disposition of the timber is treated as a section 1231 transaction. Irs 2012 tax forms 1040ez See chapter 3. Irs 2012 tax forms 1040ez Gain or loss is reported on Form 4797. Irs 2012 tax forms 1040ez Christmas trees. Irs 2012 tax forms 1040ez   Evergreen trees, such as Christmas trees, that are more than 6 years old when severed from their roots and sold for ornamental purposes are included in the term timber. Irs 2012 tax forms 1040ez They qualify for both rules discussed below. Irs 2012 tax forms 1040ez Election to treat cutting as a sale or exchange. Irs 2012 tax forms 1040ez   Under the general rule, the cutting of timber results in no gain or loss. Irs 2012 tax forms 1040ez It is not until a sale or exchange occurs that gain or loss is realized. Irs 2012 tax forms 1040ez But if you owned or had a contractual right to cut timber, you can elect to treat the cutting of timber as a section 1231 transaction in the year the timber is cut. Irs 2012 tax forms 1040ez Even though the cut timber is not actually sold or exchanged, you report your gain or loss on the cutting for the year the timber is cut. Irs 2012 tax forms 1040ez Any later sale results in ordinary business income or loss. Irs 2012 tax forms 1040ez See Example, later. Irs 2012 tax forms 1040ez   To elect this treatment, you must: Own or hold a contractual right to cut the timber for a period of more than 1 year before it is cut, and Cut the timber for sale or for use in your trade or business. Irs 2012 tax forms 1040ez Making the election. Irs 2012 tax forms 1040ez   You make the election on your return for the year the cutting takes place by including in income the gain or loss on the cutting and including a computation of the gain or loss. Irs 2012 tax forms 1040ez You do not have to make the election in the first year you cut timber. Irs 2012 tax forms 1040ez You can make it in any year to which the election would apply. Irs 2012 tax forms 1040ez If the timber is partnership property, the election is made on the partnership return. Irs 2012 tax forms 1040ez This election cannot be made on an amended return. Irs 2012 tax forms 1040ez   Once you have made the election, it remains in effect for all later years unless you cancel it. Irs 2012 tax forms 1040ez   If you previously elected to treat the cutting of timber as a sale or exchange, you may revoke this election without the consent of the IRS. Irs 2012 tax forms 1040ez The prior election (and revocation) is disregarded for purposes of making a subsequent election. Irs 2012 tax forms 1040ez See Form T (Timber), Forest Activities Schedule, for more information. Irs 2012 tax forms 1040ez Gain or loss. Irs 2012 tax forms 1040ez   Your gain or loss on the cutting of standing timber is the difference between its adjusted basis for depletion and its fair market value on the first day of your tax year in which it is cut. Irs 2012 tax forms 1040ez   Your adjusted basis for depletion of cut timber is based on the number of units (feet board measure, log scale, or other units) of timber cut during the tax year and considered to be sold or exchanged. Irs 2012 tax forms 1040ez Your adjusted basis for depletion is also based on the depletion unit of timber in the account used for the cut timber, and should be figured in the same manner as shown in section 611 of the Internal Revenue Code and the related regulations. Irs 2012 tax forms 1040ez   Timber depletion is discussed in chapter 9 of Publication 535. Irs 2012 tax forms 1040ez Example. Irs 2012 tax forms 1040ez In April 2013, you had owned 4,000 MBF (1,000 board feet) of standing timber longer than 1 year. Irs 2012 tax forms 1040ez It had an adjusted basis for depletion of $40 per MBF. Irs 2012 tax forms 1040ez You are a calendar year taxpayer. Irs 2012 tax forms 1040ez On January 1, 2013, the timber had a fair market value (FMV) of $350 per MBF. Irs 2012 tax forms 1040ez It was cut in April for sale. Irs 2012 tax forms 1040ez On your 2013 tax return, you elect to treat the cutting of the timber as a sale or exchange. Irs 2012 tax forms 1040ez You report the difference between the fair market value and your adjusted basis for depletion as a gain. Irs 2012 tax forms 1040ez This amount is reported on Form 4797 along with your other section 1231 gains and losses to figure whether it is treated as capital gain or as ordinary gain. Irs 2012 tax forms 1040ez You figure your gain as follows. Irs 2012 tax forms 1040ez FMV of timber January 1, 2013 $1,400,000 Minus: Adjusted basis for depletion 160,000 Section 1231 gain $1,240,000 The fair market value becomes your basis in the cut timber and a later sale of the cut timber including any by-product or tree tops will result in ordinary business income or loss. Irs 2012 tax forms 1040ez Outright sales of timber. Irs 2012 tax forms 1040ez   Outright sales of timber by landowners qualify for capital gains treatment using rules similar to the rules for certain disposal of timber under a contract with retained economic interest (defined below). Irs 2012 tax forms 1040ez However, for outright sales, the date of disposal is not deemed to be the date the timber is cut because the landowner can elect to treat the payment date as the date of disposal (see below). Irs 2012 tax forms 1040ez Cutting contract. Irs 2012 tax forms 1040ez   You must treat the disposal of standing timber under a cutting contract as a section 1231 transaction if all the following apply to you. Irs 2012 tax forms 1040ez You are the owner of the timber. Irs 2012 tax forms 1040ez You held the timber longer than 1 year before its disposal. Irs 2012 tax forms 1040ez You kept an economic interest in the timber. Irs 2012 tax forms 1040ez   You have kept an economic interest in standing timber if, under the cutting contract, the expected return on your investment is conditioned on the cutting of the timber. Irs 2012 tax forms 1040ez   The difference between the amount realized from the disposal of the timber and its adjusted basis for depletion is treated as gain or loss on its sale. Irs 2012 tax forms 1040ez Include this amount on Form 4797 along with your other section 1231 gains or losses to figure whether it is treated as capital or ordinary gain or loss. Irs 2012 tax forms 1040ez Date of disposal. Irs 2012 tax forms 1040ez   The date of disposal is the date the timber is cut. Irs 2012 tax forms 1040ez However, for outright sales by landowners or if you receive payment under the contract before the timber is cut, you can elect to treat the date of payment as the date of disposal. Irs 2012 tax forms 1040ez   This election applies only to figure the holding period of the timber. Irs 2012 tax forms 1040ez It has no effect on the time for reporting gain or loss (generally when the timber is sold or exchanged). Irs 2012 tax forms 1040ez   To make this election, attach a statement to the tax return filed by the due date (including extensions) for the year payment is received. Irs 2012 tax forms 1040ez The statement must identify the advance payments subject to the election and the contract under which they were made. Irs 2012 tax forms 1040ez   If you timely filed your return for the year you received payment without making the election, you still can make the election by filing an amended return within 6 months after the due date for that year's return (excluding extensions). Irs 2012 tax forms 1040ez Attach the statement to the amended return and write “Filed pursuant to section 301. Irs 2012 tax forms 1040ez 9100-2” at the top of the statement. Irs 2012 tax forms 1040ez File the amended return at the same address the original return was filed. Irs 2012 tax forms 1040ez Owner. Irs 2012 tax forms 1040ez   The owner of timber is any person who owns an interest in it, including a sublessor and the holder of a contract to cut the timber. Irs 2012 tax forms 1040ez You own an interest in timber if you have the right to cut it for sale on your own account or for use in your business. Irs 2012 tax forms 1040ez Tree stumps. Irs 2012 tax forms 1040ez   Tree stumps are a capital asset if they are on land held by an investor who is not in the timber or stump business as a buyer, seller, or processor. Irs 2012 tax forms 1040ez Gain from the sale of stumps sold in one lot by such a holder is taxed as a capital gain. Irs 2012 tax forms 1040ez However, tree stumps held by timber operators after the saleable standing timber was cut and removed from the land are considered by-products. Irs 2012 tax forms 1040ez Gain from the sale of stumps in lots or tonnage by such operators is taxed as ordinary income. Irs 2012 tax forms 1040ez   See Form T (Timber) and its separate instructions for more information about dispositions of timber. Irs 2012 tax forms 1040ez Precious Metals and Stones, Stamps, and Coins Gold, silver, gems, stamps, coins, etc. Irs 2012 tax forms 1040ez , are capital assets except when they are held for sale by a dealer. Irs 2012 tax forms 1040ez Any gain or loss from their sale or exchange generally is a capital gain or loss. Irs 2012 tax forms 1040ez If you are a dealer, the amount received from the sale is ordinary business income. Irs 2012 tax forms 1040ez Coal and Iron Ore You must treat the disposal of coal (including lignite) or iron ore mined in the United States as a section 1231 transaction if both the following apply to you. Irs 2012 tax forms 1040ez You owned the coal or iron ore longer than 1 year before its disposal. Irs 2012 tax forms 1040ez You kept an economic interest in the coal or iron ore. Irs 2012 tax forms 1040ez For this rule, the date the coal or iron ore is mined is considered the date of its disposal. Irs 2012 tax forms 1040ez Your gain or loss is the difference between the amount realized from disposal of the coal or iron ore and the adjusted basis you use to figure cost depletion (increased by certain expenses not allowed as deductions for the tax year). Irs 2012 tax forms 1040ez This amount is included on Form 4797 along with your other section 1231 gains and losses. Irs 2012 tax forms 1040ez You are considered an owner if you own or sublet an economic interest in the coal or iron ore in place. Irs 2012 tax forms 1040ez If you own only an option to buy the coal in place, you do not qualify as an owner. Irs 2012 tax forms 1040ez In addition, this gain or loss treatment does not apply to income realized by an owner who is a co-adventurer, partner, or principal in the mining of coal or iron ore. Irs 2012 tax forms 1040ez The expenses of making and administering the contract under which the coal or iron ore was disposed of and the expenses of preserving the economic interest kept under the contract are not allowed as deductions in figuring taxable income. Irs 2012 tax forms 1040ez Rather, their total, along with the adjusted depletion basis, is deducted from the amount received to determine gain. Irs 2012 tax forms 1040ez If the total of these expenses plus the adjusted depletion basis is more than the amount received, the result is a loss. Irs 2012 tax forms 1040ez Special rule. Irs 2012 tax forms 1040ez   The above treatment does not apply if you directly or indirectly dispose of the iron ore or coal to any of the following persons. Irs 2012 tax forms 1040ez A related person whose relationship to you would result in the disallowance of a loss (see Nondeductible Loss under Sales and Exchanges Between Related Persons, earlier). Irs 2012 tax forms 1040ez An individual, trust, estate, partnership, association, company, or corporation owned or controlled directly or indirectly by the same interests that own or control your business. Irs 2012 tax forms 1040ez Conversion Transactions Recognized gain on the disposition or termination of any position held as part of certain conversion transactions is treated as ordinary income. Irs 2012 tax forms 1040ez This applies if substantially all your expected return is attributable to the time value of your net investment (like interest on a loan) and the transaction is any of the following. Irs 2012 tax forms 1040ez An applicable straddle (generally, any set of offsetting positions with respect to personal property, including stock). Irs 2012 tax forms 1040ez A transaction in which you acquire property and, at or about the same time, you contract to sell the same or substantially identical property at a specified price. Irs 2012 tax forms 1040ez Any other transaction that is marketed and sold as producing capital gain from a transaction in which substantially all of your expected return is due to the time value of your net investment. Irs 2012 tax forms 1040ez For more information, see chapter 4 of Publication 550. Irs 2012 tax forms 1040ez Prev  Up  Next   Home   More Online Publications