Other Items Related To Schedule D (Form 1040)

Publication 504, Divorced or Separated Individuals
This publication explains tax rules that apply if you are divorced or separated from your spouse. It covers general filing information, payments and transfers of property, and deductions for certain costs of obtaining a divorce.

Publication 519, U.S. Tax Guide for Aliens
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help to determine an individual's status and gives information needed to file returns.

Publication 523, Selling Your Home
This publication explains the tax rules that apply when you sell your main home.

Publication 541, Partnerships
Publication 541 explains how the tax law applies to partnerships and to partners. Partnerships pass through profits (losses) to their partners, who must include the partnership items on their tax returns.

Publication 544, Sales and Other Dispositions of Assets
This publication explains the tax rules that apply when you dispose of property.

Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.

Publication 551, Basis of Assets
This publication discusses basis, the amount of your investment in property. It discusses cost basis, adjusted basis, and basis other than cost.

Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.

Form 1040NR, U.S. Nonresident Alien Income Tax Return
You may need to file Form 1040NR if you were a nonresident alien engaged in a trade or business in the United States, represented a deceased person who would have had to file Form 1040NR, or represented an estate or trust that had to file Form 1040NR.

Form 1041, U.S. Income Tax Return for Estates and Trusts
The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041 to report: the income, deductions, gains, losses, etc. of the estate or trust, the income that is either accumulated or held for future distribution or distributed currently to the beneficiaries, any income tax liability of the estate or trust, and employment taxes on wages paid to household employees.

Form 1065, U.S. Return of Partnership Income
Form 1065 is an information return used to report the income, gains, losses, deductions, credits, etc., from the operation of a partnership.

Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
This form reports proceeds from brokers and barter exchanges to IRS and seller.

Form 1099-DIV, Dividends and Distributions
This form is used by banks and other financial institutions to report dividends and other distributions to taxpayers and to the IRS.

Form 1099-S, Proceeds From Real Estate Transactions
File Form 1099-S to report the sale or exchange of real estate.

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 2555, Foreign Earned Income
If you qualify, you can use Form 2555 to figure your foreign earned income exclusion and your housing exclusion or deduction. You cannot exclude or deduct more than your foreign earned income for the year.

Form 4684, Casualties and Thefts
Use Form 4684 to report gains and losses from casualties and thefts. Attach Form 4684 to your tax return.

Form 4797, Sales of Business Property
Use Form 4797 to report the sale or exchange of property, the involuntary conversion of property, the disposition of noncapital assets, the disposition of capital assets, gairn or loss for partners and S corporation shareholders and the computation of recaputure amounts under sections 179 and 280F(b)(2).

Publication 4895, Basis of Inherited Property Held by Decedents Who Died in 2010
If you acquired property from a decedent who died in 2010, special rules may apply in determining tax items including basis, gain, loss, holding period, and character for the property.

Form 6198, At-Risk Limitations
Use this form to figure: the profit (loss) from an at-risk activity for the current year, the amount at risk for the current year, and the deductible loss for the current year.

Form 6251, Alternative Minimum Tax - Individuals
Use this form to figure the amount, if any, of your alternative minimum tax (AMT).

Form 6252, Installment Sale Income
Generally, use this form to report income from casual sales during this tax year of real or personal property (other than inventory) if you will receive any payments in a tax year after the year of sale.

Form 6781, Gains and Losses From Section 1256 Contracts and Straddles
Use this form to report any gain or loss on section 1256 contracts under the mark-to-market rules, and gains and losses under section 1092 from straddle positions.

Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return
Taxpayers complete this form, or their electronic return originator (ERO), when they need to submit certain paper documents to their electronically filed tax return. Form 8453 is used as a transmittal document only for the items shown on the front of Form 8453.

Form 8582, Passive Activity Loss Limitations
Form 8582 is used by noncorporate taxpayers to figure the amount of any passive activity loss (PAL) for the current tax year.

Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales)
Use Parts I, II, and III of this form to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales.

Form 8854, Initial and Annual Expatriation Statement
Expatriation tax provisions apply to U.S. citizens who have relinquished their citizenship and long-term residents who have ended their residency (expatriated). Form 8854 is used by individuals who have expatriated on or after June 4, 2004.

2009 Form 8914 (PDF)
Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals

Form 8949, Sales and Other Dispositions of Capital Assets
Use this form to reconcile amounts that were reported to you and the IRS on Form 1099-B or 1099-S (or substitute statement) with the amounts you report on your return.