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Forms and Instructions

Relevant Forms

Form 1040 (Schedule C) Profit or Loss from Business (Sole Proprietorship)
Instructions for Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship)

Form 1040 (Schedule D) Capital Gains and Losses
Instructions for Schedule D (Form 1040), Capital Gains and Losses

Form 1040 (Schedule E) Supplemental Income and Loss
Instructions for Schedule E (Form 1040), Supplemental Income and Loss

Form 1040 (Schedule F) Profit or Loss From Farming
Instructions for Schedule F (Form 1040), Profit or Loss From Farming

Form 1041 (Schedule D) Capital Gains and Losses

Topic Screen for this Form

Form 1065 (Schedule D) Capital Gains and Losses
Instructions for Schedule D (Form 1065), Capital Gains and Losses

Form 1065 (Schedule M-3) Net Income (Loss) Reconciliation for Certain Partnerships

Topic Screen for this Form

Form 1065-B (Schedule K-1) Partner's Share of Income (Loss) From an Electing Large Partnership
Instructions for Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership

Form 1066 (Schedule Q) Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation

Topic Screen for this Form

Form 1118 (Schedule J) Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account Balances
Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions

Form 1120 (Schedule D) Capital Gains and Losses
Instructions for Schedule D (Form 1120), Capital Gains and Losses

Form 1120 (Schedule M-3) Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More
Instructions for Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More

Form 1120-F (Schedule M-1) Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books

Topic Screen for this Form

Form 1120-F (Schedule M-3) Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
Instructions for Schedule M-3 (Form 1120-F), Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More

Form 1120-L (Schedule M-3) Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More
Instructions for Form 1120-L Schedule M-3), Net Income (Loss) Reconciliation for US Life Insurance Companies With Total Assets of $10 Million or More

Form 1120-PC (Schedule M-3) Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies with Total Assets of $10 Million or More
Instructions for Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More

Form 1120-S (Schedule D) Capital Gains and Losses and Built-in Gains
Instructions for Schedule D (Form 1120S), Capital Gains and Losses and Built-In Gains

Form 1120-S (Schedule M-3) Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More
Instructions for Schedule M-3 (Form 1120-S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More

Form 1138 Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback

Topic Screen for this Form

Form 6781 Gains and Losses From Section 1256 Contracts and Straddles

Topic Screen for this Form

Form 8582 Passive Activity Loss Limitations
Instructions for Form 8582, Passive Activity Loss Limitations

Form 8810 Corporate Passive Activity Loss and Credit Limitations
Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations

Form 8816 Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies

Topic Screen for this Form


Publications

Related Publications

Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 547 Casualties, Disasters, and Thefts (Business and Nonbusiness)

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)

PDF version of this Publication

Topic Screen for this Publication

Publication 584 (SP) Registro de Perdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal)

PDF version of this Publication

Topic Screen for this Publication

Publication 584-B Business Casualty, Disaster, and Theft Loss Workbook

PDF version of this Publication

Topic Screen for this Publication

Publication 2194 Disaster Resource Guide for Individuals and Businesses

PDF version of this Publication

Topic Screen for this Publication

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Sale of Property

Loss. If the adjusted basis of the property you transfer is more than the amount you realize, the difference...

Publication 17 - Your Federal Income Tax (For Individuals) - Figuring a Loss

Figuring a Loss. Figure the amount of your loss using the following steps. For personal-use property and property...

Publication 17 - Your Federal Income Tax (For Individuals) - When To Report Gains and Losses

Losses. Generally, you can deduct a casualty loss that is not reimbursable only in the tax year in which the...

Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness) - Figuring a Loss

Figuring a Loss. To determine your deduction for a casualty or theft loss, you must first figure your loss....

Publication 559 - Survivors, Executors and Administrators - Income Tax Return of an Estate— Form 1041

Losses. Generally, an estate can claim a deduction for a loss it sustains on the sale of property. This includes...

Related Topic Links

Allocation of Foreign and U.S. Losses

Amount of Gain or Loss

Business Profits and Losses and Sales Transactions

Capital Gains and Losses

Capital Gains and Losses - Form 8949 and Schedule D (Form 1040)

Capital Loss Carryover

Capital Loss Carryover Worksheet

Casualty and Theft Losses of Income-producing Property

Casualty Loss or Ordinary Loss

Casualty Loss Proof

Character of Gain or Loss

Collectibles Gain or Loss

Completing Form 8582

Completing the Tax Forms before Figuring the Passive Activity Loss Limits

Coordination of Loss Deferral Rules and Wash Sale Rules

Deductible Losses

Deduction Limits on Losses of Personal-use Property

Events Causing Loss of Group Exemption

Exceptions to Filing Form 8949 and Schedule D (Form 1040)

Excess Farm Loss Limit

Figuring Gain or Loss

Figuring Net Profit or Loss

Foreign Source Capital Gains and Losses

Form 8582 and its Worksheets

Gain or Loss from Condemnations

Gain or Loss from Sales and Exchanges

Gambling Losses Up to the Amount of Gambling Winnings

Gambling Winnings and Losses

Holding Period and Loss Treatment Rules

How to Carry an Net Operating Loss (NOL) Back or Forward

How to Figure a Loss

Limits on Rental Losses

Livestock Losses

Long-term Gains and Losses

Loss Deferral Rules

Loss from Other Activities from Schedule K-1 (Form 1065-B), Box 2

Loss of Eligibility

Loss of Inventory

Loss of Qualification as Public Charity

Loss on Deposits

Losses from Passive Activities

Losses from Ponzi-type Investment Schemes

Losses from Rental Real Estate Activities

Losses on Coverdell ESA Investments

Losses on Qualified Tuition Program (QTP) Investments

Net Gain or Loss

Net Operating Loss (NOL) Carryover

Net Operating Loss (NOL) Carryover from 2011 to 2012

Net Operating Loss (NOL) Deduction

Net Operating Losses (NOL)

No Gain or Loss

Nonbusiness Casualty and Theft Losses

Nondeductible Loss

Ordinary or Capital Gain or Loss for Business Property

Partner's Gain or Loss

Partnerships, Income or Loss

Passive Activity Gains and Losses

Passive Activity Loss

Recapture of Overall Domestic Loss Accounts

Recapture of Prior Year Overall Foreign Loss Accounts

Recapture of Separate Limitation Loss Accounts

Recognizing Losses on Investments

Reimbursement Received after Deducting Loss

Rental Activity Losses

Reporting a Condemnation Gain or Loss

Reporting Rental Income, Expenses, and Losses

Rules to Figure Gain or Loss

Sale of Property, Gain or Loss

Section 1231 Gains and Losses

Short-term Gains and Losses

Subchapter S Corporations, Income or Loss

Tax Effect of Loss of Tax-exempt Status

Taxable Income or Loss from Sources Outside the United States (for Category Checked Above)

Theft and Casualty Losses

Theft Loss Proof

Total Net Gain or Loss

Treatment of Capital Losses