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Tax Help Archives > 2005 > IRS Publications > IRS Publication 550
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Pub. 550, Investment Income and Expenses |
2005 Tax Year |
Index
A
- Abusive tax shelters (see Tax shelters)
- Accounting fees, Attorney or accounting fees.
- Accrual method, Accrual method taxpayers., Accrual method., Holders must use accrual method., When To Deduct Investment Interest, Glossary
- Accuracy-related penalty, Accuracy-related penalty.
- Acquisition discount, Government obligations., Acquisition discount on short-term obligations.
- Adjusted basis, Basis adjustment., Fair market value equal to or more than donor's adjusted basis., Adjusted Basis, Short sales.
- Alaska Permanent Fund dividends, Alaska Permanent Fund dividends., Child's Alaska Permanent Fund dividends.
- Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988.
- Annuities:
-
- Borrowing on, Borrowing on insurance.
- Interest on, Interest on annuity contract.
- Life insurance proceeds used to buy, Annuity.
- Sale of, Sale of Annuity
- Single-premium, Single-premium life insurance, endowment, and annuity contracts.
- Trade for, Trade of investment property for an annuity., Insurance Policies and Annuities
- Applicable federal rate, Applicable federal rate.
- Appreciated financial positions, Constructive Sales of Appreciated Financial Positions
- Arbitrage bonds, Arbitrage bonds.
- Assistance (see Tax help)
- At-risk rules, At-risk rules., At-risk rules., Glossary
- Attorneys' fees, Attorney or accounting fees.
- Automatic investment service, Automatic investment service and dividend reinvestment plans., Automatic investment service., Automatic investment service.
B
- Backup withholding, Backup withholding.
- Bad debts, Nonbusiness bad debt. , Nonbusiness Bad Debts
- Bankrupt financial institutions:
-
- Deposit in, Deposit in Insolvent or Bankrupt Financial Institution
- Bargain purchases, Bargain purchases.
- Basis, Basis of Investment Property, U.S. Treasury Notes or Bonds, Glossary
- Basis:
-
- Adjusted, Basis adjustment., Fair market value equal to or more than donor's adjusted basis., Adjusted Basis, Short sales.
- Cost, Cost Basis
- Inherited property, Property Received as Inheritance
- Investment property, Basis of Investment Property
- Like-kind exchanges, Basis of property received.
- Other than cost, Basis Other Than Cost
- REITs, Shares in a mutual fund or REIT.
- REMIC, residual interest, Basis in the residual interest.
- Replacement stock, Basis of replacement stock.
- Stocks and bonds, Basis adjustment., Basis., Basis., Stocks and Bonds
- Bearer obligations, Bearer CDs., Bearer Obligations
- Below-market loans, Below-Market Loans, Effective dates., Glossary
- Bonds
-
- U.S. savings (see U.S. savings bonds)
- U.S. Treasury (see U.S. Treasury bills, notes, and bonds)
- Bonds:
-
- Accrued interest on, Accrued interest on bonds.
- Amortization of premium, Bond Premium Amortization
- Arbitrage, Arbitrage bonds.
- Basis, Basis., Stocks and Bonds
- Capital asset, Stocks, stock rights, and bonds.
- Convertible, Convertible stocks and bonds.
- Coupon, Coupon bonds.
- Enterprise zone facility, Enterprise zone facility bonds.
- Federally guaranteed, Federally guaranteed bonds.
- Identification, Identifying stock or bonds sold.
- Market discount, Market discount., Limit on interest deduction for market discount bonds., Market discount on bonds., Market discount bonds., Market discount bonds., Glossary
- New York Liberty bonds, New York Liberty bonds.
- Par value, Bonds purchased at par value.
- Premiums on, Bond premium., Premiums on bonds., Glossary
- Private activity, Arbitrage bonds., Glossary
- Redemption or retirement of, Redemption or retirement of bonds.
- Sold between interest dates, Bonds Sold Between Interest Dates
- State and local government, Tax-exempt state and local government bonds.
- Stripped, Stripped bonds or coupons., Stripped Bonds and Coupons, Stripped tax-exempt obligation.
- Tax-exempt, Tax-exempt state and local government bonds.
- Traded flat, Bonds traded flat.
- Brokerage fees, Fees to buy or sell., Sale expenses.
C
- Calls and puts, Calls and Puts, Glossary
- Calls and puts:
-
- Table 4-1, Table 4-1. Puts and Calls
- Capital assets, Capital Assets and Noncapital Assets
- Capital gain distributions, Capital Gain Distributions, Basis adjustment., Capital gain distributions., Child's capital gain distributions., Capital gain distributions received.
- Capital gain tax computation, Comprehensive Example
- Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends.
- Capital gains and losses:
-
- Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions
- Definition, Capital or Ordinary Gain or Loss
- Empowerment zone assets, Rollover of Gain From Sale of Empowerment Zone Assets
- Investment property, Investment property.
- Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses.
- 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).
- Losses, limit on, Limit on deduction.
- Passive activities, Passive activity gains and losses.
- Qualified covered call options, Capital loss on qualified covered call options.
- Qualified small business stock, Gains on Qualified Small Business Stock
- Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain., Reporting Capital Gains and Losses
- 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.
- Tax rates, Capital Gain Tax Rates
- Tax rates:
-
- 28% rate gain worksheet, completed sample,
- Table 4-2,
- Capital loss carryover, Capital loss carryover., Capital Losses, Capital loss carryover from 2004.
- Capital loss carryover:
-
- Worksheet 4-1,
- Cash method, Cash method taxpayers., Cash method., When To Deduct Investment Interest, Glossary
- Cash method:
-
- Reporting options for savings bond interest, Reporting options for cash method taxpayers.
- Cash-settled options, Cash-settled options.
- Casualty losses, Ordinary loss or casualty loss.
- 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.
- Capital gain distributions, Child's capital gain distributions.
- Custodian account for, Custodian account for your child.
- Gifts to, Income from property given to a child.
- Investment income of, Tax on investment income of a child under age 14., Investment income of child reported on parent's return.
- Qualified dividends, Child's qualified dividends.
- Savings account with parent as trustee, Savings account with parent as trustee.
- U.S. savings bond owner, Child as only owner.
- Clerical help, Clerical help and office rent.
- Co-owners of U.S. savings bonds, Co-owners.
- Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs)
- Comments on publication, Comments and suggestions.
- Commodities traders, Glossary
- Commodity futures, Commodity Futures, Commodity futures., Glossary
- Community property:
-
- U.S. savings bonds, Community property.
- Constructive ownership transactions, Constructive ownership of stock., Gains From Certain Constructive Ownership Transactions
- Constructive receipt, Constructive receipt.
- Constructive sales, Constructive Sales of Appreciated Financial Positions
- Contractors, insolvency of, Insolvency of contractor.
- Conversion transactions, Conversion Transactions, Glossary
- Convertible stocks and bonds, Convertible stocks and bonds.
- Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives
- Corporate distributions, Dividends and Other Corporate Distributions
-
- Dividends (see Dividends)
- Corporate distributions:
-
- Capital gain, Capital gain distributions., Child's capital gain distributions., Capital gain distributions received.
- Constructive, Constructive distributions.
- Fractional shares, Fractional shares.
- Liquidating, Liquidating Distributions, Liquidating distributions.
- Nondividend, Nondividend Distributions, Nondividend distributions.
- Return of capital, Basis adjustment.
- Stock rights, Distributions of Stock and Stock Rights
- Undistributed capital gains, Undistributed capital gains of mutual funds and REITs.
- Corporate reorganizations, Corporate reorganizations.
- Cost basis, Cost Basis
- Coupon bonds, Coupon bonds.
D
- Day traders, Special Rules for Traders in Securities
- Dealer equity options, Dealer equity option.
- Dealer securities futures contracts, Dealer securities futures contract.
- Debt instruments, retirement of, Retirement of debt instrument.
- Decedents, Appreciated property you gave the decedent., Decedent's capital loss.
- Decedents:
-
- U.S. savings bond interest, reporting of, Decedents.
- Demand loans, Glossary
- Demutualization, Demutualization of Life Insurance Companies
- Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution
- Discount on debt instruments, Discount on Debt Instruments, Election To Report All Interest as OID
-
- Market discount bonds (see Market discount bonds)
- Original issue discount (see Original issue discount (OID))
- 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
- Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations.
- Stripped bonds and coupons, Stripped Bonds and Coupons
- Discounted debt instruments, Discount on Debt Instruments
- Discounted tax-exempt obligations, Discounted tax-exempt obligations.
- Dividends, Dividends and Other Corporate Distributions, Liquidating distributions., Glossary
- Dividends:, Form 1099-DIV.
-
- (see also Form 1099-DIV)
- Alaska Permanent Fund, Alaska Permanent Fund dividends., Child's Alaska Permanent Fund dividends.
- Exempt-interest, Exempt-interest dividends., Exempt-interest dividends., Exempt-interest dividends on mutual fund stock.
- Extraordinary, Extraordinary dividends.
- Holding period, Holding period.
- Insurance policies, Dividends on insurance policies.
- Money market funds, Money Market Funds
- Nominees, Nominees., Nominees.
- Ordinary, Ordinary Dividends
- Patronage, Patronage dividends.
- Payments in lieu of, Payments in lieu of dividends.
- Qualified, Qualified Dividends, Qualified dividends., Child's qualified dividends.
- Qualified foreign corporation, Qualified foreign corporation.
- Received in January, Dividends received in January.
- Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans., Dividend reinvestment plans.
- Reporting requirements, Form 1099-DIV., How To Report Dividend Income, Liquidating distributions.
- Restricted stock, Dividends received on restricted stock.
- Sale or trade vs., Dividend versus sale or trade.
- Scrip, Scrip dividends.
- Sold stock, Dividends on stock sold.
- Stock, Stock dividends., Stock dividends.
- Underreported, Underreported interest and dividends.
- Veterans' insurance, Interest on VA dividends., Dividends on veterans' insurance.
- Divorce, Property Received From Your Spouse, Transfers Between Spouses
E
- Education Savings Bond Program, Education Savings Bond Program
- Education Savings Bond Program:
-
- Interest excluded under, Interest excluded under the Education Savings Bond Program.
- Recordkeeping requirements, Education Savings Bond Program
- Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives
- Employer identification numbers (EINs), Identifying number.
- Empowerment zone, Rollover of Gain From Sale of Empowerment Zone Assets
- Endowment contracts, Single-premium life insurance, endowment, and annuity contracts.
- Enterprise zone facility bonds, Enterprise zone facility bonds.
- Equity option, Equity option., Glossary
- Estate income received by beneficiary, Beneficiary of an estate or trust.
- Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock.
- Expenses of producing income, Expenses of Producing Income
F
- Face-amount certificates, Face-Amount Certificates
- Fair market value, Fair market value., Fair market value less than donor's adjusted basis., Fair market value., Glossary
- Federal guarantee on bonds, Federally guaranteed bonds.
- Fees to buy or sell, Fees to buy or sell.
- Financial asset securitization investment trusts (FASITs), FASITs
- Foreign currency transactions, Foreign currency contract.
- Foreign income, Reminders
- Forgone interest, Glossary
- Form 1040, Form 1040., Form 1040.
- Form 1040, Schedule D, How to report bad debts., How to report., How to report gain., Capital gains and losses—Schedule D.
- Form 1040, Schedule D:
-
- Worksheet, completed sample,
- Form 1040:
-
- Schedule B, Schedule B.
- Form 1040A, Form 1040A., Form 1040A.
- Form 1040X, Filing a claim for refund.
- Form 1041, Filing requirement.
- Form 1065, Filing requirement.
- Form 1065:
-
- Schedule K-1, Schedule K-1.
- Form 1066, Schedule Q, Schedule Q.
- Form 1096, File Form 1099-INT with the IRS., File Form 1099-DIV with the IRS., File Form 1099-B or Form 1099-S with the IRS.
- Form 1099-B, Form 1099-B., Form 1099-B transactions., File Form 1099-B or Form 1099-S with the IRS., Reconciliation of Forms 1099-B.
- Form 1099-DIV, General Information, Form 1099-DIV., Form 1099-DIV., File Form 1099-DIV with the IRS.
- Form 1099-INT, General Information, Form 1099-INT., Form 1099-INT for U.S. savings bond interest., Form 1099-INT., File Form 1099-INT with the IRS., Forms 1099-INT and 1099-OID., Forms 1099-INT and 1099-OID.
- Form 1099-MISC, Form 1099-MISC., Reporting Substitute Payments
- Form 1099-OID, Form 1099-OID., Form 1099-OID, Form 1099-OID., Forms 1099-INT and 1099-OID., Forms 1099-INT and 1099-OID.
- Form 1099-S, Form 1099-S transactions., File Form 1099-B or Form 1099-S with the IRS.
- Form 1120, Filing requirement.
- Form 1120-A, Filing requirement.
- Form 2439, Undistributed capital gains of mutual funds and REITs.
- Form 3115, Change from method 2., Choosing To Amortize, How To Make the Mark-to-Market Election
- Form 4684, Ordinary loss or casualty loss.
- Form 4797, How to report., Losses on Section 1244 (Small Business) Stock, How to report.
- Form 4952, Form 4952
- Form 6198, At-risk rules.
- Form 6781, Form 6781., How to report., How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles., Form 6781.
- Form 8271, Tax Shelter Registration Number
- Form 8275, Negligence or disregard of rules or regulations.
- Form 8275-R, Negligence or disregard of rules or regulations.
- Form 8582, Form 8582.
- Form 8614, Tax on investment income of a child under age 14.
- Form 8615, Tax on investment income of a child under age 14.
- Form 8815, Form 8815., Figuring the interest part of the proceeds (Form 8815, line 6)., Interest excluded under the Education Savings Bond Program.
- Form 8824, How to report.
- Form 8832, Clubs formed before 1997.
- Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations.
- Form SS-4, Identifying number.
- Form W-8BEN, Nonresident aliens.
- Form W-9, Certification.
- Form:
-
- 1066 (Schedule Q), Investment expenses from pass-through entities.
- 3115, Change from method 2.
- 4952, Form 4952
- Forward contracts, Glossary
- Fractional shares, Fractional shares., Automatic investment service.
- Free tax services, How To Get Tax Help
- Frozen deposits, Interest income on frozen deposits., Frozen deposits.
- Futures contracts:
-
- Definition, Glossary
- Regulated, Regulated futures contract., Glossary
- Securities, Securities futures contract. , Securities futures contract to sell., Securities Futures Contracts
- Futures, commodity, Commodity Futures, Commodity futures., Glossary
- Futures, commodity:
-
- Wash sales, Options and futures contracts.
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
- Gains on sales or trades:, Capital Gains and Losses
-
- (see also Capital gains and losses)
- Gifts, Income from property given to a child., Property Received as a Gift, Property received as a gift., Glossary
- Glossary, Glossary
- Government obligations, Government obligations.
I
- Income from sources outside U.S., Reminders
- Income tax treaties (Table 1-3), Qualified Dividends
- Indian tribal government, Indian tribal government.
- Individual retirement arrangements (IRAs):
-
- Interest income, Individual retirement arrangements (IRAs).
- Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments.
- Inherited property:
-
- Basis, Property Received as Inheritance
- Holding period, Inherited property.
- Transfer by inheritance, Transfer by inheritance.
- Insolvency of contractors, Insolvency of contractor.
- Installment sales, Installment sales.
- Insurance:
-
- Borrowing on, Borrowing on insurance.
- Dividends, interest on, Interest on insurance dividends., Dividends on insurance policies.
- Interest option on, Interest option on insurance.
- Life insurance companies, demutualization, Demutualization of Life Insurance Companies
- Life, paid to beneficiary, Insurance
- Prepaid premiums, Prepaid insurance premiums.
- Single-premium life, Single-premium life insurance, endowment, and annuity contracts.
- Trades, Insurance Policies and Annuities
- Veterans' dividends, interest on, Interest on VA dividends., Dividends on veterans' insurance.
- Interest expenses:
-
- Allocation of, Allocation of Interest Expense
- Investment interest, Investment Interest, Glossary
- Investment interest:
-
- Limit on, Limit on interest deduction for market discount bonds., Limit on Deduction
- When to deduct, When To Deduct Investment Interest
- Margin accounts, Interest on margin accounts.
- Paid in advance, Interest paid in advance.
- Straddles, Interest expense and carrying charges on straddles.
- Unstated, Unstated interest.
- Interest income, Interest Income, Taxable Interest — General
- Interest income:
-
- Annuity contracts, Interest on annuity contract.
- Bonds traded flat, Bonds traded flat.
- Certificates of deposits, Certificates of deposit and other deferred interest accounts.
- Condemnation awards, Interest on condemnation award.
- Deferred interest accounts, Certificates of deposit and other deferred interest accounts.
- Dividends on deposit or share accounts, Dividends that are actually interest.
- Frozen deposits, Interest income on frozen deposits., Frozen deposits.
- Gift for opening account, Gift for opening account.
- Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs).
- Installment sale payments, Installment sale payments.
- Insurance dividends, Interest on insurance dividends.
- Money market funds, Money market funds.
- Nominee distributions, Nominees.
- Prepaid insurance premiums, Prepaid insurance premiums.
- Reporting, When To Report Interest Income, Penalty on early withdrawal of savings.
- Seller-financed mortgage, Form 1040A., Interest on seller-financed mortgage.
- Tax refunds, Interest on tax refunds.
- Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest.
- Taxable, Taxable Interest — General, Bonds traded flat., Taxation of interest., Taxable Interest
- U.S. savings bonds, person responsible for tax (Table 1-2), Table 1-2. Who Pays the Tax on U.S. Savings Bond Interest
- Underreported, Underreported interest and dividends.
- Usurious interest, Usurious interest.
- VA insurance dividends, Interest on VA dividends.
- Investment clubs, Investment Clubs, Filing requirement.
- Investment counsel and advice, Investment counsel and advice.
- Investment expenses, Investment Expenses, Unpaid expenses owed to related party.
- Investment expenses:
-
- Allocated, Allocated investment expenses.
- At-risk rules, At-risk rules.
- Deductible, Expenses of Producing Income
- Limits on deductions, Limits on Deductions
- Nondeductible, Nondeductible Expenses
- Pass-through entities, Investment expenses from pass-through entities.
- Reporting requirements, How To Report Investment Expenses
- Investment income, Investment Income
- Investment income:
-
- Children, Tax on investment income of a child under age 14., Investment income of child reported on parent's return.
- General Information, General Information
- Net income, Net Investment Income
- Records to keep, General Information
- Reporting of (Table 1-1),
- Investment property, Investment property.
- Investment property:
-
- Basis, Basis of Investment Property
- Definition, Investment property.
- Gain or loss treatment, Investment property.
- Gift, received as, Property Received as a Gift
- Holding period, Holding Period
- Liquidation, received in, Investment property received in liquidation.
- 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
L
- Life insurance companies:
-
- demutualization, Demutualization of Life Insurance Companies
- Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges
- Like-kind exchanges:
-
- Basis of property received, Basis of property received.
- Reporting requirements, How to report.
- Limited partners, Glossary
- Liquidating distributions, Liquidating Distributions, Investment property received in liquidation.
- Listed options, Listed option., Glossary
- Loans:
-
- Below-market, Below-Market Loans, Effective dates., Glossary
- Gift and demand, Gift and demand loans., Glossary
- Guarantees, Loan guarantees.
- Term, Term loans., Glossary
- 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.
- 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).
- Losses on sales or trades:, Capital Gains and Losses
-
- (see also Capital gains and losses)
- Amount calculation, How To Figure Gain or Loss
- Carryback election, Loss carryback election., Loss carryback election.
- Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less.
- Passive activities, Passive activity losses., Passive activity losses., Passive activity losses and credits., Losses from passive activities.
- 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.
- Marked to market rules, Marked to Market Rules, Mark-to-market election made., Glossary
- Market discount bonds, Market discount., Market Discount Bonds, Partial principal payments., Limit on interest deduction for market discount bonds., Market discount on bonds., Market discount bonds., Market discount bonds., Glossary
-
- Accrued market discount, Accrued market discount.
- Maximum rate of capital gains (Table 4-2),
- Mechanics' and suppliers' liens, Mechanics' and suppliers' liens.
- Meetings, expenses of attending, Stockholders' meetings.
- Missing children, photographs of, Reminders
- Mixed straddles, Mixed straddles., Mixed straddles.
- Money market funds, Money Market Funds
- Money market funds:
-
- Interest income, Money market funds.
- More information (see Tax help)
- Mortgages:
-
- Revenue bonds, Mortgage revenue bonds.
- Secondary liability on home, Secondary liability on home mortgage.
- Seller-financed, Interest on seller-financed mortgage.
- Municipal bonds, Reporting tax-exempt interest., Tax-exempt state and local government bonds.
- Municipal bonds:, State or Local Government Obligations
-
- (see also State or local government obligations)
- Mutual funds, Capital Gain Distributions, Other income (nonpassive income)., Choosing to include net capital gain., Including mutual fund or REMIC expenses in income., Shares in a mutual fund or REIT., Loss on mutual fund or REIT stock held 6 months or less.
- Mutual funds:
-
- publicly offered, Publicly-offered mutual funds.
N
- New York Liberty bonds, New York Liberty bonds.
- Nominee distributions:
-
- Dividends, Nominees., Nominees.
- Interest income, Nominees., Nominee distributions.
- Original issue discount, Nominee.
- Nominee, defined, Glossary
- Nonbusiness bad debts, Nonbusiness bad debt. , Nonbusiness Bad Debts
- Noncapital assets, Capital Assets and Noncapital Assets
- Nondeductible investment expenses, Nondeductible Expenses
- Nondividend distributions, Nondividend Distributions
- Nonequity options, Nonequity option., Glossary
- Nonqualified preferred stock, Nonqualified preferred stock.
- Nonresident aliens:
-
- Backup withholding, Nonresident aliens.
- Nontaxable return of capital, Basis adjustment.
- Nontaxable stock rights, Nontaxable stock rights.
- Nontaxable trades, Nontaxable Trades, Nontaxable trades.
- Notes
-
- U.S. Treasury (see U.S. Treasury bills, notes, and bonds)
- Notes:
-
- Individuals, bought at discount, Notes of individuals.
O
- Office expenses, Clerical help and office rent.
- Options, Options, Table 4-1. Puts and Calls
- Options dealer, Glossary
- Options:
-
- Calls and puts, Calls and Puts, Glossary
- Cash settlement, Cash-settled options., Cash settlement option.
- Dealer equity, Dealer equity option.
- Deep-in-the-money, Qualified covered call options and optioned stock.
- Equity, Equity option., Glossary
- Gain or loss, Options, Qualified covered call options and optioned stock.
- Holding period, Option exercised.
- Listed, Listed option., Glossary
- Nonequity, Nonequity option., Glossary
- Qualified covered call, Qualified covered call options and optioned stock.
- Reporting requirements, How to report.
- Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options.
- Wash sales, Options and futures contracts.
- Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss.
- Original issue discount (OID), Original issue discount., Original Issue Discount (OID), Stripped tax-exempt obligations., Original issue discount (OID) on debt instruments., Glossary
- Original issue discount (OID):
-
- Adjustment to, Original issue discount (OID) adjustment.
- Reporting requirements, Exceptions to reporting OID., Form 1099-OID
- Rules, Applying the OID Rules
P
- Pass-through entities:
-
- Rollover of gain, Pass-through entity.
- Passive activities, Glossary
- Passive activities:
-
- Gains and losses, Passive activity losses., Passive activity losses., Passive activity losses and credits., Losses from passive activities., Passive activity gains and losses.
- Patronage dividends, Patronage dividends.
- Penalties:
-
- Accuracy-related, Accuracy-related penalty., Accuracy-related penalties.
- Backup withholding, Penalties.
- Civil fraud, Civil fraud penalty.
- Early withdrawal, Interest subject to penalty for early withdrawal., Penalty on early withdrawal of savings.
- Failure to pay tax, Failure to pay tax.
- Failure to supply SSN, Penalty for failure to supply SSN.
- Substantial understatement, Substantial understatement of tax.
- Valuation misstatement, Valuation misstatement.
- Political parties:
-
- Debts owed by, Debts owed by political parties.
- Portfolio income, Glossary
- Preferred stock:
-
- Nonqualified, Nonqualified preferred stock.
- Redeemable at a premium, Preferred stock redeemable at a premium.
- Stripped, Stripped Preferred Stock, Glossary
- Premiums on bonds, Bond premium., Premiums on bonds., Glossary
- Private activity bonds, Arbitrage bonds., Glossary
- Public utility stock reinvestment, Public utilities.
- Publications (see Tax help)
- Puts and calls, Calls and Puts, Glossary
- Puts and calls:
-
- Table 4-1, Table 4-1. Puts and Calls
R
- Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs., Shares in a mutual fund or REIT., Loss on mutual fund or REIT stock held 6 months or less.
- Real estate mortgage investment conduits (REMICs), REMICs, Expenses., Including mutual fund or REMIC expenses in income., Glossary
- Real estate mortgage investment conduits (REMICs):
-
- Regular interest, Regular Interest
- Residual interest, Residual Interest, Residual interests in a REMIC.
- Recordkeeping, Losses on Section 1244 (Small Business) Stock
- 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.
- Redemption or retirement of bonds, Redemption or retirement of bonds.
- Regulated futures contract, Regulated futures contract., Glossary
- REITs (see Real estate investment trusts (REITs))
- Related party transactions, Unpaid expenses owed to related party., Related Party Transactions, Property received from a related party.
- Related persons, Related persons.
- REMICs (see Real estate mortgage investment conduits (REMICs))
- Reorganizations, corporate, Corporate reorganizations.
- Reporting requirements:
-
- Bad debts, How to report bad debts.
- Bond premium amortization, How To Report Amortization
- Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain., Reporting Capital Gains and Losses
- Dividend income, How To Report Dividend Income
- Exempt-interest dividends, Information-reporting requirement.
- Interest on U.S. savings bonds, Reporting options for cash method taxpayers., Choice to report interest each year.
- Investment expenses, How To Report Investment Expenses
- Like-kind exchanges, How to report.
- Options, How to report.
- Original issue discount, Form 1099-OID
- S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits.
- Section 1256 contracts, How To Report
- State or local government obligations, Information reporting requirement.
- Straddles, Section 1256 contracts and straddles.
- Substitute payments, Reporting Substitute Payments
- Tax-exempt interest income, Reporting tax-exempt interest.
- Trades, How To Report
- Wash sales, How to report.
- Repossession of real property, Real property repossessed.
- Restricted property, Restricted property.
- Restricted stock, Dividends received on restricted stock., Glossary
- Retirement of debt instrument, Retirement of debt instrument.
- Return of capital (see Nondividend distributions)
- Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust.
- Rollover of gain from sale:
-
- Empowerment zone assets, Rollover of Gain From Sale of Empowerment Zone Assets
- Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain
S
- S corporations, S Corporations, S corporation stock.
- Safe deposit box, Safe deposit box rent.
- Sales and trades of investment property, Sales and Trades of Investment Property, How To Make the Mark-to-Market Election
- Sales and trades of investment property:
-
- Definition, What Is a Sale or Trade?
- Savings bonds (see U.S. savings bonds)
- SBIC stock (see Small business investment company stock)
- Scrip dividends, Scrip dividends.
- Section 1202 gain, Section 1202 Exclusion
- Section 1244 stock, Losses on Section 1244 (Small Business) Stock
- Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts., Section 1256 contract options., Section 1256 contracts and straddles., Glossary
- Section 1256 contracts:
-
- Net gain on, Net section 1256 contracts gain.
- Net loss on, Net section 1256 contracts loss.
- Reporting requirements, How To Report
- Securities futures contracts, Dealer securities futures contract., Securities futures contract. , Securities Futures Contracts, Glossary
- Securities:
-
- Holding period, Holding Period
- Installment sales, Installment sales.
- Lost, stolen, etc., cost of replacing, Cost of replacing missing securities.
- 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.
- Self-employment income, Self-Employment Income
- Self-employment tax, Self-employment tax.
- Seller-financed mortgages, Interest on seller-financed mortgage.
- Short sales, Short Sales, Extraordinary dividends.
- Short sales:
-
- Adjusted basis, Short sales.
- Defined, Glossary
- Expenses of, Short-sale expenses.
- Extraordinary dividends, Extraordinary dividends.
- Puts, Put option as short sale.
- Small business investment company stock, Short sale.
- Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses.
- Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income., Acquisition discount on short-term obligations., Short-term government obligations.
- Short-term obligations:
-
- Interest deduction, limit on, Limit on interest deduction for short-term obligations.
- Sixty/forty rule, 60/40 rule.
- Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock.
- Small business investment company stock:
-
- Reporting requirements, How to report.
- Small business stock, Qualified small business stock., Losses on Section 1244 (Small Business) Stock, Qualified small business stock., Gains on Qualified Small Business Stock
- Social security number (SSN):
-
- Custodial accounts, Custodian account for your child.
- Joint accounts, SSN for joint account.
- Requirement to give, Social security number (SSN).
- Specialized small business investment company stock, Specialized small business investment company stock or partnership interest., SSBIC stock.
- Spouses:
-
- Transfers between, Property Received From Your Spouse, Transfers Between Spouses
- Transfers between:, Related Party Transactions
-
- (see also Related party transactions)
- State or local government obligations, State or Local Government Obligations, Market discount.
-
- Market discount bonds (see Market discount bonds)
- State or local government obligations:
-
- Private activity bonds, Arbitrage bonds., Glossary
- Registration requirement, Registration requirement.
- Tax-exempt interest, Tax-Exempt Interest
- Taxable interest, Taxable Interest
- Stock
-
- Dividends (see Dividends)
- Straddles (see Straddles)
- Stock:
-
- Basis, Basis adjustment., Basis adjustment., Basis., Stocks and Bonds, Basis of replacement stock.
- Capital asset, Stocks, stock rights, and bonds.
- Constructive ownership, Constructive ownership of stock.
- Convertible, Convertible stocks and bonds.
- Corporate, Corporate Stocks
- Fractional shares, Fractional shares., Automatic investment service.
- Identification, Identifying stock or bonds sold.
- Installment sales, Installment sales.
- Nonqualified preferred stock, Nonqualified preferred stock.
- Public utility, reinvestment, Public utilities.
- Redemption of, Redemption of stock.
- Replacement stock, Basis of replacement stock.
- Restricted stock, Dividends received on restricted stock., Glossary
- Rights, Distributions of Stock and Stock Rights, Stock rights., Nontaxable stock rights.
- S corporations, S corporation stock.
- Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives
- Small business, Qualified small business stock., Qualified small business stock.
- Specialized small business investment company, Specialized small business investment company stock or partnership interest.
- Splits, Stock splits.
- Stripped preferred stock, Stripped Preferred Stock, Glossary
- Surrender of, Surrender of stock.
- Trades, Stock for stock of the same corporation.
- Trust instruments treated as, Certain trust instruments treated as stock.
- Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions.
- Straddles:
-
- Defined, Glossary
- Holding period, Holding Period and Loss Treatment Rules
- Interest expense and carrying charges, Interest expense and carrying charges on straddles.
- Loss deferral rules, Loss Deferral Rules
- Mixed, Mixed straddles., Mixed straddles., Mixed Straddle Elections
- Reporting requirements, Section 1256 contracts and straddles.
- Stripped bonds and coupons, Stripped bonds or coupons., Stripped Bonds and Coupons, Stripped tax-exempt obligation.
- Stripped preferred stock, Stripped Preferred Stock, Glossary
- Substitute payments, Reporting Substitute Payments
- Suggestions for publication, Comments and suggestions.
T
- Tables:
-
- Capital gains maximum rate (Table 4-2),
- Income tax treaties (Table 1-3), Qualified Dividends
- Investment income, reporting of (Table 1-1),
- Puts and calls (Table 4-1), Table 4-1. Puts and Calls
- U.S. savings bonds, person responsible for tax (Table 1-2), Table 1-2. Who Pays the Tax on U.S. Savings Bond Interest
- Tax help, How To Get Tax Help
- Tax rates:
-
- Capital gain and losses, Capital Gain Tax Rates
- Tax refunds:
-
- Interest on, Interest on tax refunds.
- Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest
- Tax shelters:
-
- Penalties, Penalties
- Projected income investment, Projected Income Investment
- Registration number, Tax Shelter Registration Number
- Reporting requirements, Investor Reporting
- Rules to curb abuse, Rules To Curb Abusive Tax Shelters
- Tax-exempt bonds, Tax-exempt state and local government bonds.
- Tax-exempt income:
-
- Expenses of, Tax-exempt income.
- Interest on, Tax-Exempt Interest, Reporting tax-exempt interest.
- Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations., Discounted tax-exempt obligations.
- Taxable income, expenses of, Expenses for both tax-exempt and taxable income.
- Taxes:
-
- State and local transfer, State and local transfer taxes.
- State income, State income taxes.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Taxpayer identification numbers (TINs):
-
- Aliens, Reminders
- Term loans, Term loans., Glossary
- Trade or business, Passive activity.
- 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.
- Reporting requirements, How To Report
- Stock, Stock for stock of the same corporation.
- Taxable, Property Received in Taxable Trades
- U.S. Treasury notes or bonds, U.S. Treasury Notes or Bonds
- Treasury bills, notes, and bonds (see U.S. Treasury bills, notes, and bonds)
- Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments
- Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS)., Inflation-Indexed Debt Instruments
- Treaties, income tax (Table 1-3), Qualified Dividends
- Trust income received by beneficiary, Beneficiary of an estate or trust.
- Trustee's commission for revocable trust, Trustee's commissions for revocable trust.
- TTY/TDD information, How To Get Tax Help
U
- U.S. savings bonds, U.S. obligations., U.S. Savings Bonds, Education Savings Bond Program
- U.S. savings bonds:, Education Savings Bond Program
-
- (see also Education Savings Bond Program)
- Reporting interest on, U.S. obligations., U.S. Savings Bonds
- Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan.
- Retirement or profit-sharing plan, distributed from:
-
- Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan.
- Tax, responsible person (Table 1-2), Table 1-2. Who Pays the Tax on U.S. Savings Bond Interest
- U.S. Treasury bills, notes, and bonds, U.S. obligations., U.S. Treasury Bills, Notes, and Bonds, Market discount., U.S. Treasury Notes or Bonds, U.S. Treasury notes and bonds.
- Usurious interest, Usurious interest.
W
- Warrants, Warrants.
- Wash sales, Wash Sales, Securities Futures Contracts, Glossary
- Wash sales:
-
- Holding period, Wash sales.
- Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules
- Reporting requirements, How to report.
- Withholding, backup, Backup withholding.
- Worksheets:
-
- Capital gains, 28% rate worksheet, completed sample,
- Capital loss carryover,
- Worthless securities, Worthless Securities, Worthless securities.
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