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Last Day File Taxes 2013

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Last Day File Taxes 2013

Last day file taxes 2013 Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. Last day file taxes 2013 Accrual method, Accrual method taxpayers. Last day file taxes 2013 , Accrual method. Last day file taxes 2013 , Holders must use accrual method. Last day file taxes 2013 , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. Last day file taxes 2013 Acquisition discount, Government obligations. Last day file taxes 2013 , Acquisition discount on short-term obligations. Last day file taxes 2013 Adjusted basis, Basis adjustment. Last day file taxes 2013 , Fair market value equal to or more than donor's adjusted basis. Last day file taxes 2013 , Adjusted Basis, Short sales. Last day file taxes 2013 Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. Last day file taxes 2013 , Child's Alaska Permanent Fund dividends. Last day file taxes 2013 Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. Last day file taxes 2013 Annuities Borrowing on, Borrowing on insurance. Last day file taxes 2013 Interest on, Interest on annuity contract. Last day file taxes 2013 Life insurance proceeds used to buy, Annuity. Last day file taxes 2013 Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. Last day file taxes 2013 Trade for, Trade of investment property for an annuity. Last day file taxes 2013 , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. Last day file taxes 2013 Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. Last day file taxes 2013 Assistance (see Tax help) At-risk rules, At-risk rules. Last day file taxes 2013 , At-risk rules. Last day file taxes 2013 Attorneys' fees, Attorney or accounting fees. Last day file taxes 2013 Automatic investment service, Automatic investment service and dividend reinvestment plans. Last day file taxes 2013 , Automatic investment service. Last day file taxes 2013 , Automatic investment service. Last day file taxes 2013 Average basis, Average Basis Double-category method, Transition rule from double-category method. Last day file taxes 2013 Illustrated, Average basis method illustrated. Last day file taxes 2013 B Backup withholding, Backup withholding. Last day file taxes 2013 Bad debts, Nonbusiness bad debt. Last day file taxes 2013 , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. Last day file taxes 2013 Basis, Basis of Investment Property, U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury Notes or Bonds Adjusted, Basis adjustment. Last day file taxes 2013 , Fair market value equal to or more than donor's adjusted basis. Last day file taxes 2013 , Adjusted Basis, Short sales. Last day file taxes 2013 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. Last day file taxes 2013 Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. Last day file taxes 2013 REMIC, residual interest, Basis in the residual interest. Last day file taxes 2013 Replacement stock, Basis of replacement stock. Last day file taxes 2013 Shares acquired by reinvestment, Reinvestment right. Last day file taxes 2013 Stocks and bonds, Basis adjustment. Last day file taxes 2013 , Basis. Last day file taxes 2013 , Basis. Last day file taxes 2013 , Stocks and Bonds Bearer obligations, Bearer CDs. Last day file taxes 2013 , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. Last day file taxes 2013 Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. Last day file taxes 2013 Basis, Basis. Last day file taxes 2013 , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. Last day file taxes 2013 Convertible, Convertible stocks and bonds. Last day file taxes 2013 Coupon, Coupon bonds. Last day file taxes 2013 Enterprise zone facility, Enterprise zone facility bonds. Last day file taxes 2013 Federally guaranteed, Federally guaranteed bonds. Last day file taxes 2013 Identification, Identifying stock or bonds sold. Last day file taxes 2013 Market discount, Market discount. Last day file taxes 2013 , Limit on interest deduction for market discount bonds. Last day file taxes 2013 , Market discount on bonds. Last day file taxes 2013 , Market discount bonds. Last day file taxes 2013 , Market discount bonds. Last day file taxes 2013 New York Liberty bonds, New York Liberty bonds. Last day file taxes 2013 Par value, Bonds purchased at par value. Last day file taxes 2013 Premiums on, Bond premium. Last day file taxes 2013 , Premiums on bonds. Last day file taxes 2013 Private activity, Private activity bonds. Last day file taxes 2013 Redemption or retirement of, Redemption or retirement of bonds. Last day file taxes 2013 Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. Last day file taxes 2013 Stripped, Stripped bonds or coupons. Last day file taxes 2013 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Last day file taxes 2013 Tax credit bonds, Tax credit bonds. Last day file taxes 2013 Tax-exempt, Tax-exempt state and local government bonds. Last day file taxes 2013 Traded flat, Bonds traded flat. Last day file taxes 2013 U. Last day file taxes 2013 S. Last day file taxes 2013 savings (see U. Last day file taxes 2013 S. Last day file taxes 2013 savings bonds) U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury (see U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. Last day file taxes 2013 , Sale expenses. Last day file taxes 2013 C Calls and puts, Puts and Calls Table 4-3, Table 4-3. Last day file taxes 2013 Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. Last day file taxes 2013 , Capital gain distributions. Last day file taxes 2013 , Child's capital gain distributions. Last day file taxes 2013 , Capital gain distributions received. Last day file taxes 2013 Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. Last day file taxes 2013 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. Last day file taxes 2013 Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Last day file taxes 2013 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). Last day file taxes 2013 Losses, limit on, Limit on deduction. Last day file taxes 2013 Passive activities, Passive activity gains and losses. Last day file taxes 2013 Qualified covered call options, Capital loss on qualified covered call options. Last day file taxes 2013 Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. Last day file taxes 2013 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. Last day file taxes 2013 Tax rates, Capital Gain Tax Rates, Table 4-4. Last day file taxes 2013 What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. Last day file taxes 2013 What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. Last day file taxes 2013 , Capital Losses Worksheet 4-1, Worksheet 4-1. Last day file taxes 2013 Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. Last day file taxes 2013 , Cash method. Last day file taxes 2013 , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. Last day file taxes 2013 Cash-settled options, Cash-settled options. Last day file taxes 2013 Casualty losses, Ordinary loss or casualty loss. Last day file taxes 2013 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. Last day file taxes 2013 Capital gain distributions, Child's capital gain distributions. Last day file taxes 2013 Custodian account for, Custodian account for your child. Last day file taxes 2013 Gifts to, Income from property given to a child. Last day file taxes 2013 Investment income of, Tax on unearned income of certain children. Last day file taxes 2013 , Investment income of child reported on parent's return. Last day file taxes 2013 Qualified dividends, Child's qualified dividends. Last day file taxes 2013 Savings account with parent as trustee, Savings account with parent as trustee. Last day file taxes 2013 U. Last day file taxes 2013 S. Last day file taxes 2013 savings bond owner, Child as only owner. Last day file taxes 2013 Clerical help, Clerical help and office rent. Last day file taxes 2013 Co-owners of U. Last day file taxes 2013 S. Last day file taxes 2013 savings bonds, Co-owners. Last day file taxes 2013 Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. Last day file taxes 2013 Commissions, Commissions and load charges. Last day file taxes 2013 Commodity futures, Commodity Futures, Commodity futures. Last day file taxes 2013 Community property U. Last day file taxes 2013 S. Last day file taxes 2013 savings bonds, Community property. Last day file taxes 2013 Constructive ownership transactions, Constructive ownership of stock. Last day file taxes 2013 , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. Last day file taxes 2013 Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. Last day file taxes 2013 Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. Last day file taxes 2013 Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. Last day file taxes 2013 , Child's capital gain distributions. Last day file taxes 2013 , Capital gain distributions received. Last day file taxes 2013 Constructive, Constructive distributions. Last day file taxes 2013 Dividends (see Dividends) Fractional shares, Fractional shares. Last day file taxes 2013 Liquidating, Liquidating Distributions, Liquidating distributions. Last day file taxes 2013 Nondividend, Nondividend Distributions, Nondividend distributions. Last day file taxes 2013 Return of capital, Basis adjustment. Last day file taxes 2013 Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. Last day file taxes 2013 Corporate reorganizations, Corporate reorganizations. Last day file taxes 2013 Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. Last day file taxes 2013 D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. Last day file taxes 2013 Dealer securities futures contracts, Dealer securities futures contract. Last day file taxes 2013 Debt instruments, retirement of, Retirement of debt instrument. Last day file taxes 2013 Decedents, Appreciated property you gave the decedent. Last day file taxes 2013 , Decedent's capital loss. Last day file taxes 2013 U. Last day file taxes 2013 S. Last day file taxes 2013 savings bond interest, reporting of, Decedents. Last day file taxes 2013 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. Last day file taxes 2013 Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. Last day file taxes 2013 Dividends, Dividends and Other Distributions, Form 1099-DIV. Last day file taxes 2013 (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. Last day file taxes 2013 , Child's Alaska Permanent Fund dividends. Last day file taxes 2013 Exempt-interest, Exempt-interest dividends. Last day file taxes 2013 , Exempt-interest dividends. Last day file taxes 2013 , Exempt-interest dividends on mutual fund stock. Last day file taxes 2013 Extraordinary, Extraordinary dividends. Last day file taxes 2013 Holding period, Holding period. Last day file taxes 2013 Insurance policies, Dividends on insurance policies. Last day file taxes 2013 Money market funds, Money Market Funds Nominees, Nominees. Last day file taxes 2013 , Nominees. Last day file taxes 2013 Ordinary, Ordinary Dividends Patronage, Patronage dividends. Last day file taxes 2013 Payments in lieu of, Payments in lieu of dividends. Last day file taxes 2013 Qualified, Qualified Dividends, Qualified dividends. Last day file taxes 2013 , Child's qualified dividends. Last day file taxes 2013 Qualified foreign corporation, Qualified foreign corporation. Last day file taxes 2013 Received in January, Dividends received in January. Last day file taxes 2013 Reinvestment of, Reinvested distributions. Last day file taxes 2013 Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. Last day file taxes 2013 , Dividend reinvestment plans. Last day file taxes 2013 Reporting requirements, Form 1099-DIV. Last day file taxes 2013 , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. Last day file taxes 2013 Sale or trade vs. Last day file taxes 2013 , Dividend versus sale or trade. Last day file taxes 2013 Scrip, Scrip dividends. Last day file taxes 2013 Sold stock, Dividends on stock sold. Last day file taxes 2013 Stock, Stock dividends. Last day file taxes 2013 , Stock dividends. Last day file taxes 2013 Underreported, Underreported interest and dividends. Last day file taxes 2013 Veterans' insurance, Interest on VA dividends. Last day file taxes 2013 , Dividends on veterans' insurance. Last day file taxes 2013 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. Last day file taxes 2013 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. Last day file taxes 2013 Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. Last day file taxes 2013 Enterprise zone facility bonds, Enterprise zone facility bonds. Last day file taxes 2013 Equity option, Equity option. Last day file taxes 2013 Estate income received by beneficiary, Beneficiary of an estate or trust. Last day file taxes 2013 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. Last day file taxes 2013 Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. Last day file taxes 2013 , Fair market value less than donor's adjusted basis. Last day file taxes 2013 , Fair market value. Last day file taxes 2013 Federal guarantee on bonds, Federally guaranteed bonds. Last day file taxes 2013 Fees to buy or sell, Fees to buy or sell. Last day file taxes 2013 Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). Last day file taxes 2013 Foreign currency transactions, Foreign currency contract. Last day file taxes 2013 Foreign income, Reminders Form 1040, Form 1040. Last day file taxes 2013 , Form 1040A or Form 1040. Last day file taxes 2013 Form 1040, Schedule B, Schedule B (Form 1040A or 1040). Last day file taxes 2013 Form 1040, Schedule D, How to report gain. Last day file taxes 2013 Form 1040A, Form 1040A. Last day file taxes 2013 Form 1040X, Filing a claim for refund. Last day file taxes 2013 Form 1041, Filing requirement. Last day file taxes 2013 Form 1065, Filing requirement. Last day file taxes 2013 Schedule K-1, Schedule K-1 (Form 1065). Last day file taxes 2013 Form 1066, Schedule Q, Schedule Q (Form 1066). Last day file taxes 2013 , Investment expenses from pass-through entities. Last day file taxes 2013 Form 1096, File Form 1099-INT with the IRS. Last day file taxes 2013 , File Form 1099-DIV with the IRS. Last day file taxes 2013 , File Form 1099-B or Form 1099-S with the IRS. Last day file taxes 2013 Form 1099-B, Form 1099-B. Last day file taxes 2013 , Form 1099-B transactions. Last day file taxes 2013 , File Form 1099-B or Form 1099-S with the IRS. Last day file taxes 2013 Form 1099-CAP, Form 1099-CAP transactions. Last day file taxes 2013 Form 1099-DIV, General Information, Form 1099-DIV. Last day file taxes 2013 , Form 1099-DIV. Last day file taxes 2013 , File Form 1099-DIV with the IRS. Last day file taxes 2013 Form 1099-INT, General Information, Form 1099-INT. Last day file taxes 2013 , Form 1099-INT for U. Last day file taxes 2013 S. Last day file taxes 2013 savings bond interest. Last day file taxes 2013 , Form 1099-INT. Last day file taxes 2013 , File Form 1099-INT with the IRS. Last day file taxes 2013 , Forms 1099-INT and 1099-OID. Last day file taxes 2013 , Forms 1099-INT and 1099-OID. Last day file taxes 2013 Form 1099-MISC, Form 1099-MISC. Last day file taxes 2013 , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. Last day file taxes 2013 , Form 1099-OID, Form 1099-OID. Last day file taxes 2013 , Forms 1099-INT and 1099-OID. Last day file taxes 2013 , Forms 1099-INT and 1099-OID. Last day file taxes 2013 Form 1099-S, Form 1099-S transactions. Last day file taxes 2013 , File Form 1099-B or Form 1099-S with the IRS. Last day file taxes 2013 Form 1120, Filing requirement. Last day file taxes 2013 Form 2439, Undistributed capital gains of mutual funds and REITs. Last day file taxes 2013 Form 3115, Change from method 2. Last day file taxes 2013 , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. Last day file taxes 2013 Form 4797, How to report. Last day file taxes 2013 , Losses on Section 1244 (Small Business) Stock, How to report. Last day file taxes 2013 Form 4952, Form 4952 Form 6198, At-risk rules. Last day file taxes 2013 Form 6781, Form 6781. Last day file taxes 2013 , How to report. Last day file taxes 2013 , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. Last day file taxes 2013 Form 8275, Negligence or disregard of rules or regulations. Last day file taxes 2013 Form 8275-R, Negligence or disregard of rules or regulations. Last day file taxes 2013 Form 8582, Form 8582. Last day file taxes 2013 Form 8615, Tax on unearned income of certain children. Last day file taxes 2013 Form 8815, Form 8815. Last day file taxes 2013 , Figuring the interest part of the proceeds (Form 8815, line 6). Last day file taxes 2013 , Interest excluded under the Education Savings Bond Program. Last day file taxes 2013 Form 8824, How to report. Last day file taxes 2013 Form 8832, Clubs formed before 1997. Last day file taxes 2013 Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. Last day file taxes 2013 Form 8949 Bad debts, How to report bad debts. Last day file taxes 2013 Basis adjustment, Basis adjustment. Last day file taxes 2013 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. Last day file taxes 2013 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. Last day file taxes 2013 Form 1099-B, Form 1099-B. Last day file taxes 2013 , Form 1099-B transactions. Last day file taxes 2013 Form 1099-CAP, Form 1099-CAP transactions. Last day file taxes 2013 Form 1099-S, Form 1099-S transactions. Last day file taxes 2013 Fractional shares, Fractional shares. Last day file taxes 2013 Gain, qualified small business stock, How to report gain. Last day file taxes 2013 How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. Last day file taxes 2013 Marked-to-market election, Mark-to-market election made. Last day file taxes 2013 Market discount bonds, Market discount bonds. Last day file taxes 2013 , Market discount bonds. Last day file taxes 2013 Musical compositions, Capital asset treatment for self-created musical works. Last day file taxes 2013 Nominees, Nominees. Last day file taxes 2013 Nonbusiness bad debt, Nonbusiness bad debt. Last day file taxes 2013 Nondividend distributions, Nondividend distributions. Last day file taxes 2013 Option, How to report. Last day file taxes 2013 Property bought at various times, Sale of property bought at various times. Last day file taxes 2013 Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. Last day file taxes 2013 Sale expenses, Sale expenses. Last day file taxes 2013 Short-term gains and losses, Short-term gains and losses. Last day file taxes 2013 Software, Stocks and Bonds Worthless securities, How to report loss. Last day file taxes 2013 Form SS-4, Identifying number. Last day file taxes 2013 Form W-8BEN, Nonresident aliens. Last day file taxes 2013 Form W-9, Certification. Last day file taxes 2013 Fractional shares, Fractional shares. Last day file taxes 2013 , Automatic investment service. Last day file taxes 2013 Free tax services, Free help with your tax return. Last day file taxes 2013 Frozen deposits, Interest income on frozen deposits. Last day file taxes 2013 , Frozen deposits. Last day file taxes 2013 Futures contracts Regulated, Regulated futures contract. Last day file taxes 2013 Securities, Securities futures contract. Last day file taxes 2013 , Securities futures contract to sell. Last day file taxes 2013 , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. Last day file taxes 2013 Wash sales, Options and futures contracts. Last day file taxes 2013 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. Last day file taxes 2013 (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. Last day file taxes 2013 , Property Received as a Gift, Property received as a gift. Last day file taxes 2013 Gifts of shares, Shares received as gift. Last day file taxes 2013 Government obligations, Government obligations. Last day file taxes 2013 H Hedging transactions, Hedging exception. Last day file taxes 2013 , Hedging Transactions, Hedging transaction. Last day file taxes 2013 Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. Last day file taxes 2013 Shares acquired by reinvestment, Reinvested distributions. Last day file taxes 2013 Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. Last day file taxes 2013 S. Last day file taxes 2013 , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. Last day file taxes 2013 Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). Last day file taxes 2013 Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. Last day file taxes 2013 Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. Last day file taxes 2013 Transfer by inheritance, Transfer by inheritance. Last day file taxes 2013 Insolvency of contractors, Insolvency of contractor. Last day file taxes 2013 Installment sales, Installment sales. Last day file taxes 2013 Insurance Borrowing on, Borrowing on insurance. Last day file taxes 2013 Dividends, interest on, Interest on insurance dividends. Last day file taxes 2013 , Dividends on insurance policies. Last day file taxes 2013 Interest option on, Interest option on insurance. Last day file taxes 2013 Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. Last day file taxes 2013 Single-premium life, Single-premium life insurance, endowment, and annuity contracts. Last day file taxes 2013 Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. Last day file taxes 2013 , Dividends on veterans' insurance. Last day file taxes 2013 Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. Last day file taxes 2013 , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. Last day file taxes 2013 Paid in advance, Interest paid in advance. Last day file taxes 2013 Straddles, Interest expense and carrying charges on straddles. Last day file taxes 2013 Interest income, Interest Income Annuity contracts, Interest on annuity contract. Last day file taxes 2013 Bonds traded flat, Bonds traded flat. Last day file taxes 2013 Certificates of deposits, Certificates of deposit and other deferred interest accounts. Last day file taxes 2013 Condemnation awards, Interest on condemnation award. Last day file taxes 2013 Deferred interest accounts, Certificates of deposit and other deferred interest accounts. Last day file taxes 2013 Dividends on deposit or share accounts, Dividends that are actually interest. Last day file taxes 2013 Frozen deposits, Interest income on frozen deposits. Last day file taxes 2013 , Frozen deposits. Last day file taxes 2013 Gift for opening account, Gift for opening account. Last day file taxes 2013 Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Last day file taxes 2013 Installment sale payments, Installment sale payments. Last day file taxes 2013 Insurance dividends, Interest on insurance dividends. Last day file taxes 2013 Money market funds, Money market funds. Last day file taxes 2013 Nominee distributions, Nominees. Last day file taxes 2013 Prepaid insurance premiums, Prepaid insurance premiums. Last day file taxes 2013 Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. Last day file taxes 2013 Seller-financed mortgage, Form 1040A. Last day file taxes 2013 , Interest on seller-financed mortgage. Last day file taxes 2013 Tax refunds, Interest on tax refunds. Last day file taxes 2013 Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. Last day file taxes 2013 Taxable, Taxable Interest — General, Bonds traded flat. Last day file taxes 2013 , Taxation of interest. Last day file taxes 2013 , Taxable Interest U. Last day file taxes 2013 S. Last day file taxes 2013 savings bonds, person responsible for tax (Table 1-2), Table 1-2. Last day file taxes 2013 Who Pays the Tax on U. Last day file taxes 2013 S. Last day file taxes 2013 Savings Bond Interest Underreported, Underreported interest and dividends. Last day file taxes 2013 Unstated, Unstated interest. Last day file taxes 2013 Usurious interest, Usurious interest. Last day file taxes 2013 VA insurance dividends, Interest on VA dividends. Last day file taxes 2013 Investment clubs, Investment Clubs, Filing requirement. Last day file taxes 2013 Investment counsel and advice, Investment counsel and advice. Last day file taxes 2013 Investment expenses, Investment Expenses Allocated, Allocated investment expenses. Last day file taxes 2013 At-risk rules, At-risk rules. Last day file taxes 2013 Deductible, Expenses of Producing Income Interest, Investment interest deducted. Last day file taxes 2013 Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. Last day file taxes 2013 Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. Last day file taxes 2013 , Investment income of child reported on parent's return. Last day file taxes 2013 General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. Last day file taxes 2013 Where To Report Common Types of Investment Income Investment property, Investment property. Last day file taxes 2013 Basis, Basis of Investment Property Definition, Investment property. Last day file taxes 2013 Gain or loss treatment, Investment property. Last day file taxes 2013 Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. Last day file taxes 2013 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. Last day file taxes 2013 Joint and separate returns, Joint return. Last day file taxes 2013 , Joint and separate returns. Last day file taxes 2013 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. Last day file taxes 2013 Reporting requirements, How to report. Last day file taxes 2013 Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. Last day file taxes 2013 Listed options, Listed option. Last day file taxes 2013 Load charges, Commissions and load charges. Last day file taxes 2013 Loans Below-market, Below-Market Loans, Effective dates. Last day file taxes 2013 Gift and demand, Gift and demand loans. Last day file taxes 2013 Guarantees, Loan guarantees. Last day file taxes 2013 Term, Term loans. Last day file taxes 2013 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. Last day file taxes 2013 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). Last day file taxes 2013 Losses on sales or trades, Property received from a related party. Last day file taxes 2013 (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. Last day file taxes 2013 , Loss carryback election. Last day file taxes 2013 Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. Last day file taxes 2013 Passive activities, Passive activity losses. Last day file taxes 2013 , Passive activity losses. Last day file taxes 2013 , Passive activity losses and credits. Last day file taxes 2013 , Losses from passive activities. Last day file taxes 2013 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. Last day file taxes 2013 Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. Last day file taxes 2013 Market discount bonds, Market discount. Last day file taxes 2013 , Market Discount Bonds, Partial principal payments. Last day file taxes 2013 , Limit on interest deduction for market discount bonds. Last day file taxes 2013 , Market discount on bonds. Last day file taxes 2013 , Market discount bonds. Last day file taxes 2013 , Market discount bonds. Last day file taxes 2013 Accrued market discount, Accrued market discount. Last day file taxes 2013 Maximum rate of capital gains (Table 4-4), Table 4-4. Last day file taxes 2013 What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. Last day file taxes 2013 Meetings, expenses of attending, Stockholders' meetings. Last day file taxes 2013 Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. Last day file taxes 2013 , Mixed straddles. Last day file taxes 2013 Money market funds, Money Market Funds Interest income, Money market funds. Last day file taxes 2013 Mortgages Revenue bonds, Mortgage revenue bonds. Last day file taxes 2013 Secondary liability on home, Secondary liability on home mortgage. Last day file taxes 2013 Seller-financed, Interest on seller-financed mortgage. Last day file taxes 2013 Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. Last day file taxes 2013 , Tax-exempt state and local government bonds. Last day file taxes 2013 (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). Last day file taxes 2013 , Choosing to include net capital gain. Last day file taxes 2013 , Including mutual fund or REMIC expenses in income. Last day file taxes 2013 , Shares in a mutual fund or REIT. Last day file taxes 2013 , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. Last day file taxes 2013 Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. Last day file taxes 2013 publicly offered, Publicly-offered mutual funds. Last day file taxes 2013 N Net Investment Income Tax, What's New, Net investment income tax (NIIT). Last day file taxes 2013 New York Liberty bonds, New York Liberty bonds. Last day file taxes 2013 NIIT, What's New, Net investment income tax (NIIT). Last day file taxes 2013 Nominee distributions Dividends, Nominees. Last day file taxes 2013 , Nominees. Last day file taxes 2013 Interest income, Nominees. Last day file taxes 2013 , Nominee distributions. Last day file taxes 2013 Original issue discount, Nominee. Last day file taxes 2013 Nonbusiness bad debts, Nonbusiness bad debt. Last day file taxes 2013 , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. Last day file taxes 2013 Nonqualified preferred stock, Nonqualified preferred stock. Last day file taxes 2013 Nonresident aliens Backup withholding, Nonresident aliens. Last day file taxes 2013 Nontaxable return of capital, Basis adjustment. Last day file taxes 2013 Nontaxable stock rights, Nontaxable stock rights. Last day file taxes 2013 Nontaxable trades, Nontaxable Trades, Nontaxable trades. Last day file taxes 2013 Notes Individuals, bought at discount, Notes of individuals. Last day file taxes 2013 U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury (see U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. Last day file taxes 2013 Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. Last day file taxes 2013 , Cash settlement option. Last day file taxes 2013 Dealer equity, Dealer equity option. Last day file taxes 2013 Deep-in-the-money, Qualified covered call options and optioned stock. Last day file taxes 2013 Employee stock, Reminders Equity, Equity option. Last day file taxes 2013 Gain or loss, Options, Qualified covered call options and optioned stock. Last day file taxes 2013 Holding period, Option exercised. Last day file taxes 2013 Listed, Listed option. Last day file taxes 2013 Nonequity, Nonequity option. Last day file taxes 2013 Qualified covered call, Qualified covered call options and optioned stock. Last day file taxes 2013 Reporting requirements, How to report. Last day file taxes 2013 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. Last day file taxes 2013 Wash sales, Options and futures contracts. Last day file taxes 2013 Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. Last day file taxes 2013 Original issue discount (OID), Original issue discount. Last day file taxes 2013 , Original Issue Discount (OID), Stripped tax-exempt obligations. Last day file taxes 2013 , Original issue discount (OID) on debt instruments. Last day file taxes 2013 Adjustment to, Original issue discount (OID) adjustment. Last day file taxes 2013 Reporting requirements, Exceptions to reporting OID. Last day file taxes 2013 , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. Last day file taxes 2013 Passive activities Gains and losses, Passive activity losses. Last day file taxes 2013 , Passive activity losses. Last day file taxes 2013 , Passive activity losses and credits. Last day file taxes 2013 , Losses from passive activities. Last day file taxes 2013 , Passive activity gains and losses. Last day file taxes 2013 Patronage dividends, Patronage dividends. Last day file taxes 2013 Penalties Accuracy-related, Accuracy-related penalty. Last day file taxes 2013 , Accuracy-related penalties. Last day file taxes 2013 Backup withholding, Penalties. Last day file taxes 2013 Civil fraud, Civil fraud penalty. Last day file taxes 2013 Early withdrawal, Interest subject to penalty for early withdrawal. Last day file taxes 2013 , Penalty on early withdrawal of savings. Last day file taxes 2013 Failure to pay tax, Failure to pay tax. Last day file taxes 2013 Failure to supply SSN, Penalty for failure to supply SSN. Last day file taxes 2013 Substantial understatement, Substantial understatement of tax. Last day file taxes 2013 Valuation misstatement, Substantial valuation misstatement. Last day file taxes 2013 Political parties Debts owed by, Debts owed by political parties. Last day file taxes 2013 Preferred stock Nonqualified, Nonqualified preferred stock. Last day file taxes 2013 Redeemable at a premium, Preferred stock redeemable at a premium. Last day file taxes 2013 Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. Last day file taxes 2013 , Premiums on bonds. Last day file taxes 2013 Private activity bonds, Private activity bonds. Last day file taxes 2013 Public utility stock reinvestment, Public utilities. Last day file taxes 2013 Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. Last day file taxes 2013 Puts and Calls Q Qualified dividends, Qualified dividends. Last day file taxes 2013 Qualified small business stock, Qualified small business stock. Last day file taxes 2013 , Qualified small business stock. Last day file taxes 2013 , 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. Last day file taxes 2013 , Shares in a mutual fund or REIT. Last day file taxes 2013 , Loss on mutual fund or REIT stock held 6 months or less. Last day file taxes 2013 Real estate mortgage investment conduits (REMICs), REMICs, Expenses. Last day file taxes 2013 , Including mutual fund or REMIC expenses in income. Last day file taxes 2013 Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. Last day file taxes 2013 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. Last day file taxes 2013 Redemption or retirement of bonds, Redemption or retirement of bonds. Last day file taxes 2013 Regulated futures contract, Regulated futures contract. Last day file taxes 2013 Reinvestment rights, Commissions and load charges. Last day file taxes 2013 REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. Last day file taxes 2013 , Related Party Transactions, Property received from a related party. Last day file taxes 2013 Related persons, Related persons. Last day file taxes 2013 REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. Last day file taxes 2013 Reporting requirements Bad debts, How to report bad debts. Last day file taxes 2013 Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. Last day file taxes 2013 , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. Last day file taxes 2013 Interest on U. Last day file taxes 2013 S. Last day file taxes 2013 savings bonds, Reporting options for cash method taxpayers. Last day file taxes 2013 , Choice to report interest each year. Last day file taxes 2013 Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. Last day file taxes 2013 Options, How to report. Last day file taxes 2013 Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. Last day file taxes 2013 Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. Last day file taxes 2013 Straddles, Section 1256 contracts and straddles. Last day file taxes 2013 Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. Last day file taxes 2013 Trades, How To Report Repossession of real property, Real property repossessed. Last day file taxes 2013 Restricted property, Restricted property. Last day file taxes 2013 Restricted stock, Dividends received on restricted stock. Last day file taxes 2013 Retirement of debt instrument, Retirement of debt instrument. Last day file taxes 2013 Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. Last day file taxes 2013 Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. Last day file taxes 2013 Safe deposit box, Safe deposit box rent. Last day file taxes 2013 Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. Last day file taxes 2013 S. Last day file taxes 2013 savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. Last day file taxes 2013 Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. Last day file taxes 2013 Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. Last day file taxes 2013 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. Last day file taxes 2013 , Section 1256 contract options. Last day file taxes 2013 , Section 1256 contracts and straddles. Last day file taxes 2013 Net gain on, Net section 1256 contracts gain. Last day file taxes 2013 Net loss on, Net section 1256 contracts loss. Last day file taxes 2013 Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. Last day file taxes 2013 Lost, stolen, etc. Last day file taxes 2013 , cost of replacing, Cost of replacing missing securities. Last day file taxes 2013 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. Last day file taxes 2013 Securities futures contracts, Dealer securities futures contract. Last day file taxes 2013 , Securities futures contract. Last day file taxes 2013 , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. Last day file taxes 2013 Seller-financed mortgages, Interest on seller-financed mortgage. Last day file taxes 2013 Short sales, Short Sales, Extraordinary dividends. Last day file taxes 2013 Adjusted basis, Short sales. Last day file taxes 2013 Expenses of, Short-sale expenses. Last day file taxes 2013 Extraordinary dividends, Extraordinary dividends. Last day file taxes 2013 Puts, Put option as short sale. Last day file taxes 2013 Small business investment company stock, Short sale. Last day file taxes 2013 Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Last day file taxes 2013 Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. Last day file taxes 2013 , Acquisition discount on short-term obligations. Last day file taxes 2013 , Short-term government obligations. Last day file taxes 2013 Interest deduction, limit on, Limit on interest deduction for short-term obligations. Last day file taxes 2013 Sixty/forty (60/40) rule, 60/40 rule. Last day file taxes 2013 Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. Last day file taxes 2013 Reporting requirements, How to report. Last day file taxes 2013 Small business stock, Qualified small business stock. Last day file taxes 2013 , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. Last day file taxes 2013 , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. Last day file taxes 2013 Joint accounts, SSN for joint account. Last day file taxes 2013 Requirement to give, Social security number (SSN). Last day file taxes 2013 Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. Last day file taxes 2013 , SSBIC stock. Last day file taxes 2013 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. Last day file taxes 2013 Registration requirement, Registration requirement. Last day file taxes 2013 Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. Last day file taxes 2013 , Basis adjustment. Last day file taxes 2013 , Basis. Last day file taxes 2013 , Stocks and Bonds, Basis of replacement stock. Last day file taxes 2013 Capital asset, Stocks, stock rights, and bonds. Last day file taxes 2013 Constructive ownership, Constructive ownership of stock. Last day file taxes 2013 Convertible, Convertible stocks and bonds. Last day file taxes 2013 Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. Last day file taxes 2013 , Automatic investment service. Last day file taxes 2013 Identification, Identifying stock or bonds sold. Last day file taxes 2013 Installment sales, Installment sales. Last day file taxes 2013 Nonqualified preferred stock, Nonqualified preferred stock. Last day file taxes 2013 Options for employees, Reminders Public utility, reinvestment, Public utilities. Last day file taxes 2013 Redemption of, Redemption of stock. Last day file taxes 2013 Replacement stock, Basis of replacement stock. Last day file taxes 2013 Restricted stock, Dividends received on restricted stock. Last day file taxes 2013 Rights, Distributions of Stock and Stock Rights, Stock rights. Last day file taxes 2013 , Nontaxable stock rights. Last day file taxes 2013 S corporations, S corporation stock. Last day file taxes 2013 Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. Last day file taxes 2013 , Qualified small business stock. Last day file taxes 2013 Specialized small business investment company, Specialized small business investment company stock or partnership interest. Last day file taxes 2013 Splits, Stock splits. Last day file taxes 2013 Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. Last day file taxes 2013 Trades, Stock for stock of the same corporation. Last day file taxes 2013 Trust instruments treated as, Certain trust instruments treated as stock. Last day file taxes 2013 Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. Last day file taxes 2013 Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. Last day file taxes 2013 Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. Last day file taxes 2013 , Mixed straddles. Last day file taxes 2013 , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. Last day file taxes 2013 Stripped bonds and coupons, Stripped bonds or coupons. Last day file taxes 2013 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Last day file taxes 2013 Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. Last day file taxes 2013 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. Last day file taxes 2013 Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. Last day file taxes 2013 Puts and Calls U. Last day file taxes 2013 S. Last day file taxes 2013 savings bonds, person responsible for tax (Table 1-2), Table 1-2. Last day file taxes 2013 Who Pays the Tax on U. Last day file taxes 2013 S. Last day file taxes 2013 Savings Bond Interest Tax credit bonds, Tax credit bonds. Last day file taxes 2013 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. Last day file taxes 2013 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. Last day file taxes 2013 Tax-exempt income Expenses of, Tax-exempt income. Last day file taxes 2013 Interest, Tax-Exempt Interest, Reporting tax-exempt interest. Last day file taxes 2013 Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. Last day file taxes 2013 , Discounted tax-exempt obligations. Last day file taxes 2013 Taxable income, expenses of, Expenses for both tax-exempt and taxable income. Last day file taxes 2013 Taxes State and local transfer, State and local transfer taxes. Last day file taxes 2013 State income, State income taxes. Last day file taxes 2013 Term loans, Term loans. Last day file taxes 2013 Trade or business, Passive activity. Last day file taxes 2013 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. Last day file taxes 2013 Reporting requirements, How To Report Stock, Stock for stock of the same corporation. Last day file taxes 2013 Taxable, Property Received in Taxable Trades U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury notes or bonds, U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). Last day file taxes 2013 , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. Last day file taxes 2013 Trustee's commission for revocable trust, Trustee's commissions for revocable trust. Last day file taxes 2013 U U. Last day file taxes 2013 S. Last day file taxes 2013 savings bonds, U. Last day file taxes 2013 S. Last day file taxes 2013 obligations. Last day file taxes 2013 , U. Last day file taxes 2013 S. Last day file taxes 2013 Savings Bonds Reporting interest on, U. Last day file taxes 2013 S. Last day file taxes 2013 obligations. Last day file taxes 2013 , U. Last day file taxes 2013 S. Last day file taxes 2013 Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. Last day file taxes 2013 Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Last day file taxes 2013 Tax, responsible person (Table 1-2), Table 1-2. Last day file taxes 2013 Who Pays the Tax on U. Last day file taxes 2013 S. Last day file taxes 2013 Savings Bond Interest U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury bills, notes, and bonds, U. Last day file taxes 2013 S. Last day file taxes 2013 obligations. Last day file taxes 2013 , U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury Bills, Notes, and Bonds, U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury Notes or Bonds, U. Last day file taxes 2013 S. Last day file taxes 2013 Treasury notes and bonds. Last day file taxes 2013 Undistributed capital gains, Undistributed capital gains. Last day file taxes 2013 Usurious interest, Usurious interest. Last day file taxes 2013 V Veterans' insurance Dividends on, Dividends on veterans' insurance. Last day file taxes 2013 W Warrants, Warrants. Last day file taxes 2013 Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. Last day file taxes 2013 Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. Last day file taxes 2013 Worksheets Capital loss carryover, Worksheet 4-1. Last day file taxes 2013 Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. Last day file taxes 2013 Prev  Up     Home   More Online Publications
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Answers to Common Questions

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When filing your tax return, complete the requested banking information in the "Refund" section of your tax form if you want to direct deposit the entire amount into one account. If you want to deposit into more than one account, you must file Form 8888, Direct Deposit of Refund to More Than One Account, with your return.

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I filed jointly, but my spouse and I are now divorced. Where will you send the refund? Can you send us two checks?
A refund check is mailed to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed. We will send one refund check listing both you and your spouse's names. If you wish to have the refund split and issued in two checks, you must return the uncashed refund check and a copy of your divorce decree showing how the refund is to be allocated.


Tips for next year

To receive your refund more quickly, consider requesting your refund through direct deposit. You can even request that your refund be distributed to separate accounts, such as checking, savings, or retirement accounts. To request this, use Form 8888, Direct Deposit of Refund to More Than One Account.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

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The Last Day File Taxes 2013

Last day file taxes 2013 Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. Last day file taxes 2013 Tax questions. Last day file taxes 2013 Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. Last day file taxes 2013  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. Last day file taxes 2013 irs. Last day file taxes 2013 gov/pub4681. Last day file taxes 2013 Photographs of missing children. Last day file taxes 2013   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Last day file taxes 2013 Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Last day file taxes 2013 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Last day file taxes 2013 Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. Last day file taxes 2013 Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. Last day file taxes 2013 Note. Last day file taxes 2013 This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. Last day file taxes 2013 ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. Last day file taxes 2013 These exceptions are discussed later under Exceptions . Last day file taxes 2013 Sometimes a canceled debt may be excluded from your income. Last day file taxes 2013 But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. Last day file taxes 2013 ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . Last day file taxes 2013 Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. Last day file taxes 2013 These remedies allow the lender to seize or sell the property securing the loan. Last day file taxes 2013 When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. Last day file taxes 2013 Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. Last day file taxes 2013 Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . Last day file taxes 2013 Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. Last day file taxes 2013 Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . Last day file taxes 2013 This publication also includes detailed examples with filled-in forms. Last day file taxes 2013 Comments and suggestions. Last day file taxes 2013    We welcome your comments about this publication and your suggestions for future editions. Last day file taxes 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Last day file taxes 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Last day file taxes 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Last day file taxes 2013   You can send your comments from www. Last day file taxes 2013 irs. Last day file taxes 2013 gov/formspubs. Last day file taxes 2013 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Last day file taxes 2013   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Last day file taxes 2013 Ordering forms and publications. Last day file taxes 2013    Visit www. Last day file taxes 2013 irs. Last day file taxes 2013 gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Last day file taxes 2013 Internal Revenue Service 1201 N. Last day file taxes 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Last day file taxes 2013    If you have a tax question, check the information available on IRS. Last day file taxes 2013 gov or call 1-800-829-1040. Last day file taxes 2013 We cannot answer tax questions sent to either of the above addresses. Last day file taxes 2013 Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. Last day file taxes 2013 Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. Last day file taxes 2013 These examples do not cover every situation but are intended to provide general guidance for the most common situations. Last day file taxes 2013 Nonbusiness credit card debt cancellation. Last day file taxes 2013    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Last day file taxes 2013 You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Last day file taxes 2013 If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Last day file taxes 2013 Personal vehicle repossession. Last day file taxes 2013    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. Last day file taxes 2013 This is explained in chapter 2 . Last day file taxes 2013 If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Last day file taxes 2013 You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Last day file taxes 2013 If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Last day file taxes 2013 Main home foreclosure or abandonment. Last day file taxes 2013    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. Last day file taxes 2013 Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. Last day file taxes 2013 If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Last day file taxes 2013 Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. Last day file taxes 2013 Main home loan modification (workout agreement). Last day file taxes 2013    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Last day file taxes 2013 If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. Last day file taxes 2013 Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. Last day file taxes 2013 Prev  Up  Next   Home   More Online Publications