Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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. It explains:

  • what investment income is taxable and what investment expenses are deductible,
  • when and how to show these items on your tax return, 
  • how to determine and report gains and losses on the disposition of investment property, and
  • information on property trades and tax shelters.

Current Products


Recent Developments

None at this time


Other Items You May Find Useful

All Publication 550 Revisions

Publication 525, Taxable and Nontaxable Income

Publication 535, Business Expenses

Publication 537, Installment Sales

Publication 538, Accounting Periods and Methods

Additional Publications You May Find Useful

Other Current Products


Comment on Publication 550

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.