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Irs Form 1040ez Instructions

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Irs Form 1040ez Instructions

Irs form 1040ez instructions Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Irs form 1040ez instructions Tax questions. Irs form 1040ez instructions Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. Irs form 1040ez instructions irs. Irs form 1040ez instructions gov/pub587. Irs form 1040ez instructions What's New The IRS now provides a simplified method to determine your expenses for business use of your home. Irs form 1040ez instructions The simplified method is an alternative to calculating and substantiating actual expenses. Irs form 1040ez instructions For more information, see Using the Simplified Method under Figuring the Deduction, later. Irs form 1040ez instructions Reminders Photographs of missing children. Irs form 1040ez instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs form 1040ez instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs form 1040ez instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs form 1040ez instructions Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. Irs form 1040ez instructions The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. Irs form 1040ez instructions It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. Irs form 1040ez instructions However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. Irs form 1040ez instructions Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). Irs form 1040ez instructions For special rules that apply to daycare providers, see Daycare Facility . Irs form 1040ez instructions After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. Irs form 1040ez instructions The simplified method is an alternative to calculating and substantiating actual expenses. Irs form 1040ez instructions Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. Irs form 1040ez instructions This publication also includes information on the following. Irs form 1040ez instructions Selling a home that was used partly for business. Irs form 1040ez instructions Deducting expenses for furniture and equipment used in your business. Irs form 1040ez instructions Records you should keep. Irs form 1040ez instructions Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. Irs form 1040ez instructions If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. Irs form 1040ez instructions The rules in this publication apply to individuals. Irs form 1040ez instructions If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. Irs form 1040ez instructions Comments and suggestions. Irs form 1040ez instructions   We welcome your comments about this publication and your suggestions for future editions. Irs form 1040ez instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs form 1040ez instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs form 1040ez instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs form 1040ez instructions   You can send your comments from www. Irs form 1040ez instructions irs. Irs form 1040ez instructions gov/formspubs/. Irs form 1040ez instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs form 1040ez instructions ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs form 1040ez instructions Ordering forms and publications. Irs form 1040ez instructions   Visit www. Irs form 1040ez instructions irs. Irs form 1040ez instructions gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs form 1040ez instructions Internal Revenue Service 1201 N. Irs form 1040ez instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs form 1040ez instructions   If you have a tax question, check the information available on IRS. Irs form 1040ez instructions gov or call 1-800-829-1040. Irs form 1040ez instructions We cannot answer tax questions sent to either of the above addresses. Irs form 1040ez instructions Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home  See How To Get Tax Help , near the end of this publication for information about getting publications and forms. Irs form 1040ez instructions Prev  Up  Next   Home   More Online Publications
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The Irs Form 1040ez Instructions

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