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Additional Items Related to Publication 550

Form 8275-R, Regulation Disclosure Statement
Taxpayers and tax return preparers use this form to disclose positions taken on a tax return that are contrary to Treasury regulations.

Form 8283, Noncash Charitable Contributions
Individuals, partnerships, and corporations file this form to report information about noncash charitable contributions when the amount of their deduction for all noncash gifts is more than $500.

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 and to report the application of prior year unallowed PALs.

Form 8615, Tax for Certain Children Who Have Unearned Income
For children under age 18 and certain older children, unearned income over $2,100 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 $2,100, 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.

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 8886, Reportable Transaction Disclosure Statement
Use this form to disclose information for each reportable transaction in which you participated.

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.

Form 8960, Net Investment Income Tax— Individuals, Estates, and Trusts
Taxpayers use this form to figure the amount of their net investment income tax (NIIT).

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.

Schedule D (Form 1040), Capital Gains and Losses
Use this schedule to report the sale or exchange of capital assets, gains from involuntary conversions of capital assets, capital gain distributions and nonbusiness bad debts.

Schedule D (Form 1041), Capital Gains and Losses
Use this schedule to report gains and losses from the sale or exchange of capital assets by an estate or trust.

Schedule D (Form 1120), Capital Gains and Losses
Use this schedule to: figure the overall gain or loss from transactions reported on Form 8949; report certain transactions the corporation does not have to report on Form 8949; and report capital gain distributions not reported directly on Form 1120.

Page Last Reviewed or Updated: 01-Sep-2016