Other Items Related To Publication 550
Publication 525, Taxable and Nontaxable Income
This publication discusses many kinds of income and explains whether they are taxable or nontaxable.
Publication 537, Installment Sales
This publication discusses the general rules that apply to using the installment method and more complex rules when certain conditions exist or certain types of property are sold.
Publication 590, Individual Retirement Arrangements (IRAs)
This publication discusses individual retirement arrangements (IRAs). An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement.
Publication 925, Passive Activity and At-Risk Rules
This publication discusses the passive activity and at-risk rules that may limit the amount of deductible losses from a trade, business, rental, or other income-producing activity.
Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.
General Instructions for Certain Information Returns
The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products.
Publication 1212, Guide to Original Issue Discount (OID) Instruments
This publication has two purposes. Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns.
Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains
Use Form 2439 to provide shareholders the amount of undistributed long-term capital gains.
Form 3115, Application for Change in Accounting Method
File this form to request a change in either an overall method of accounting or the accounting treatment of any item.
Form 6251, Alternative Minimum Tax - Individuals
Use this form to figure the amount, if any, of your alternative minimum tax (AMT).
Form 8582, Passive Activity Loss Limitations
Noncorporate taxpayers use this form to figure the amount of any passive activity loss (PAL) for the current tax year.
Form 8615, Tax for Certain Children Who Have Unearned Income
For children under age 18 and certain older children, unearned income over $2,000 is taxed at the parent's rate if the parent's rate is higher than the child's. If the child's unearned income is more than $2,000, use this form to figure the child's tax.
Form 8814, Parents' Election To Report Child's Interest and Dividends
Parents use this form to report their child’s income on their return, so their child will not have to file a return.
Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989
If you cashed series EE or I U.S. savings bonds this year that were issued after 1989, you may be able to exclude from your income part or all of the interest on those bonds. Use this form to figure the amount of any interest you may exclude.
Form 8818, Optional Form To Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989
Use this form to keep a record of the post-1989 series EE and I bonds you cash. You will need the information on this form to complete Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989. Form 8815 is used to figure the amount of interest you can exclude from your income when you file your income tax return.