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Index of Publication 550 - Investment Income and ExpensesTOC
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A
Abusive tax shelters, See: Tax shelters
Accuracy-related penalty, Accuracy-related penalty.
Applicable federal rate, Applicable federal rate.
Arbitrage bonds, Arbitrage bonds.
Assistance, See: Tax help
B
Backup withholding, Backup withholding.
Bankrupt financial institutions:
Deposit in, Deposit in Insolvent or Bankrupt Financial Institution
Bargain purchases, Bargain purchases.
Bearer obligations, Bearer Obligations, Bearer CDs.
Build America Bonds, Build America bonds.
C
Calls and puts, Call:, Puts and Calls
Table 4-3, Table 4-3. Puts and Calls
Cash-settled options, Cash-settled options.
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 certain children., 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.
Co-owners of U.S. savings bonds, Co-owners.
Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs)
Commodities traders, Commodities trader:
Community property:
U.S. savings bonds, Community property.
Constructive receipt, Constructive receipt.
Contractors, insolvency of, Insolvency of contractor.
Convertible stocks and bonds, Convertible stocks and bonds.
Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives
Corporate reorganizations, Corporate reorganizations.
Cost basis, Cost Basis, Cost Basis
Coupon bonds, Coupon bonds.
Covered security, defined, Covered security:
D
Dealer equity options, Dealer equity option.
Dealer securities futures contracts, Dealer securities futures contract.
Debt instruments, retirement of, Retirement of debt instrument.
Decedents, Decedent's capital loss., Appreciated property you gave the decedent.
U.S. savings bond interest, reporting of, Decedents.
Demand loans, Demand loan:
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, Short-term government obligations., Discount on Short-Term Obligations
Stripped bonds and coupons, Stripped Bonds and Coupons
Discounted debt instruments, A debt instrument, such as a bond, note,...
Discounted tax-exempt obligations, Discounted tax-exempt obligations.
E
Employee stock options, Employee stock options.
Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives
Employer identification numbers (EINs), Identifying number.
Enterprise zone facility bonds, Enterprise zone facility bonds.
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
Federal guarantee on bonds, Federally guaranteed bonds.
Fees to buy or sell, Fees to buy or sell.
Financial asset securitization investment trusts (FASITs), FASITs
First-in first-out (FIFO), First-in first-out (FIFO).
Foreign currency transactions, Foreign currency contract.
Foreign income, Foreign source income.
Forgone interest, Forgone interest:
Form 1040, Schedule B, Schedule B (Form 1040A or 1040).
Form 1040, Schedule D, How to report gain.
Form 1040A, Form 1040A.
Form 4952, Form 4952
Form 8582, Form 8582.
Form 8824, How to report.
Form 8949:
Bad debts, How to report bad debts.
Basis adjustment, Basis adjustment.
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, You must make a separate election for each...
Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives
Empowerment Zone Assets, Rollover of Gain From Sale of Empowerment Zone Assets
Exempt-interest dividends, Exempt-interest dividends on mutual fund stock.
Form 1099-B, Form 1099-B transactions., Form 1099-B.
Form 1099-CAP, Form 1099-CAP transactions.
Form 1099-S, Your Form 1099-S will show the gross proceeds...
Fractional shares, Fractional shares.
Gain, qualified small business stock, How to report gain.
How to fill in, generally, Reporting Capital Gains and Losses
Long-term gains and losses, Long-term gains and losses.
Marked-to-market election, Mark-to-market election made.
Market discount bonds, Market discount bonds., Report the sale or trade of a market discount...
Musical compositions, You must make a separate election for each...
Nominees, Nominees.
Nonbusiness bad debt, Nonbusiness bad debt.
Nondividend distributions, Nondividend distributions.
Option, How to report.
Property bought at various times, Sale of property bought at various times.
Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities
Rollover, qualified small business stock, How to report gain.
Sale expenses, Sale expenses.
Short-term gains and losses, Short-term gains and losses.
Software, The IRS partners with companies that offer...
Worthless securities, How to report loss.
Form W-9, Certification.
Forward contracts, Forward contract:
Free tax services,
G
Gains on qualified small business stock, Gains on Qualified Small Business Stock
Gifts of shares, Shares received as gift.
Government obligations, Government obligations.
H
Help, See: Tax help
Holding period:
Investment property, Holding Period
Replacement stock, Holding period of replacement stock.
Shares acquired by reinvestment, Reinvested distributions.
Straddles, Holding Period and Loss Treatment Rules
I
Income from sources outside U.S., Foreign source income.
Income tax treaties (Table 1-3), Table 1-3. Income Tax Treaties Income tax...
Indian tribal government, Indian tribal government.
Individual retirement arrangements (IRAs):
Interest income, Individual retirement arrangements (IRAs).
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, Dividends on insurance policies., Interest on insurance dividends.
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, Dividends on veterans' insurance., Interest on VA dividends.
Interest income, Interest Income
Annuity contracts, Interest on annuity contract.
Bonds traded flat, If you buy a bond at a discount when interest...
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, Frozen deposits., Interest income on 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, If you withdraw funds from a certificate..., When To Report Interest Income
Seller-financed mortgage, You received a Form 1099-INT for U.S. savings..., Interest on seller-financed mortgage.
Tax refunds, Interest on tax refunds.
Tax-exempt, Reporting tax-exempt interest., Tax-Exempt Interest
Taxable, Taxable Interest — General, If you buy a bond at a discount when interest..., 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.
Unstated, Unstated interest.
Usurious interest, Usurious interest.
VA insurance dividends, Interest on VA dividends.
Investment counsel and advice, Investment counsel and advice.
Investment expenses, 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 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
J
Joint accounts, Joint accounts.
Joint and separate returns, Joint and separate returns., Joint return.
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.
Reporting requirements, How to report.
Limited partners, Limited partner:
Local government obligations, See: State or local government obligations
M
Mark-to-market election, Mark-to-market election made.
Maximum rate of capital gains (Table 4-4), Table 4-4. What Is Your Maximum Capital Gain Rate?
Mechanics' and suppliers' liens, Mechanics' and suppliers' liens.
Meetings, expenses of attending, Stockholders' meetings.
Missing children, photographs of, Photographs of missing children.
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.
Mutual fund, defined, Mutual fund:
N
New York Liberty bonds, New York Liberty bonds.
Nominee distributions:
Dividends, Nominees., Nominees.
Interest income, Nominee distributions., Nominees.
Original issue discount, Nominee.
Nominee, defined, Nominee:
Noncovered security, defined, Noncovered security:
Nondeductible investment expenses, Nondeductible Expenses
Nondividend distributions, Nondividend Distributions
Nonqualified preferred stock, Nonqualified preferred stock.
Nonresident aliens:
Backup withholding, Nonresident aliens.
Nontaxable return of capital, Basis adjustment.
Nontaxable stock rights, Nontaxable stock rights.
Notes:
Individuals, bought at discount, Notes of individuals.
U.S. Treasury, See: U.S. Treasury bills, notes, and bonds
O
Options dealer, Options dealer:
P
Pass-through entities:
Rollover of gain, Pass-through entity.
Patronage dividends, Patronage dividends.
Political parties:
Debts owed by, Debts owed by political parties.
Portfolio income, Portfolio income:
Public utility stock reinvestment, Public utilities.
Publications, See: Tax help
Puts and calls, Put:, Puts and Calls
Table 4-3, Table 4-3. Puts and Calls
Q
Qualified dividends, Qualified dividends.
R
Recordkeeping requirements:
Education Savings Bond Program, Recordkeeping. If you claim the interest...
Investment income, Recordkeeping. You should keep a list showing...
Small business stock, Recordkeeping. You must keep records sufficient...
Redemption of stock, Redemption of stock.
Redemption or retirement of bonds, Redemption or retirement of bonds.
Related persons, Related persons.
Reorganizations, corporate, Corporate reorganizations.
Reporting requirements:
Bad debts, How to report bad debts.
Bond premium amortization, How To Report Amortization
Capital gains and losses, Reporting Capital Gains and Losses, How To Report Gains and Losses (Form 6781), How to report gain.
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
Repossession of real property, Real property repossessed.
Restricted property, Restricted property.
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.
S
Safe deposit box, Safe deposit box rent.
Sales and trades of investment property, Sales and Trades of Investment Property
Definition, What Is a Sale or Trade?
Savings bonds, See: U.S. savings bonds
Scrip dividends, Scrip dividends.
Section 1202 gain, Section 1202 Exclusion
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, If the amount of any dividend you receive...
Adjusted basis, Short sales.
Defined, Short sale:
Expenses of, Short-sale expenses.
Extraordinary dividends, Extraordinary dividends.
Puts, Put option as short sale.
Small business investment company stock, Short sale.
Sixty/forty (60/40) rule, 60/40 rule.
Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock.
Reporting requirements, How to report.
Social security number (SSN):
Custodial accounts, Custodian account for your child.
Joint accounts, SSN for joint account.
Requirement to give, Social security number (SSN).
State or local government obligations, State or Local Government Obligations,
Market discount bonds, See: Market discount bonds
Private activity bonds, Private activity bond:, Private activity bonds.
Registration requirement, Registration requirement.
Tax-exempt interest, Tax-Exempt Interest
Taxable interest, Taxable Interest
Substitute payments, Reporting Substitute Payments
T
Tables:
Capital gains maximum rate (Table 4-4), Table 4-4. What Is Your Maximum Capital Gain Rate?
Income tax treaties (Table 1-3), Table 1-3. Income Tax Treaties Income tax...
Investment income, reporting of (Table 1-1), Table 1-1. Where To Report Common Types of Investment Income
Puts and calls (Table 4-3), Table 4-3. 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 credit bonds, Tax credit bonds.
Tax help,
Tax rates:
Capital gain and losses, Capital Gain Tax Rates
Tax refunds:
Interest on, Interest on tax refunds.
Tax-exempt income:
Expenses of, Tax-exempt income.
Interest, Reporting tax-exempt interest., Tax-Exempt Interest
Taxes:
State and local transfer, State and local transfer taxes.
State income, State income taxes.
Taxpayer Advocate, Taxpayer Advocate Service.
Term loans, Term loan:, Term loans.
Trade or business, Passive activity.
Treasury bills, notes, and bonds, See: U.S. Treasury bills, notes, and bonds
Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments
Treaties, income tax (Table 1-3), Table 1-3. Income Tax Treaties Income tax...
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
Undistributed capital gains, Undistributed capital gains.
Usurious interest, Usurious interest.
V
Veterans' insurance:
Dividends on, Dividends on veterans' insurance.
W
Warrants, Warrants.
Withholding, backup, Backup withholding.
Worksheets:
Capital loss carryover, Worksheet 4-1. Capital Loss Carryover Worksheet
TOC