J.K. Lasser's Your Income Tax 2014: For Preparing Your 2013 Tax Return

Chapter 4

Dividend and Interest Income

4.1 Reporting Dividends and Mutual-Fund Distributions

4.2 Qualified Corporate Dividends Taxed at Favorable Capital Gain Rates

4.3 Dividends From a Partnership, S Corporation, Estate, or Trust

4.4 Real Estate Investment Trust (REIT) Dividends

4.5 Taxable Dividends of Earnings and Profits

4.6 Stock Dividends on Common Stock

4.7 Dividends Paid in Property

4.8 Taxable Stock Dividends

4.9 Who Reports the Dividends

4.10 Year Dividends Are Reported

4.11 Distribution Not Out of Earnings: Return of Capital

4.12 Reporting Interest on Your Tax Return

4.13 Interest on Frozen Accounts Not Taxed

4.14 Interest Income on Debts Owed to You

4.15 Reporting Interest on Bonds Bought or Sold

4.16 Forfeiture of Interest on Premature Withdrawals

4.17 Amortization of Bond Premium

4.18 Discount on Bonds

4.19 Reporting Original Issue Discount on Your Return

4.20 Reporting Income on Market Discount Bonds

4.21 Discount on Short-Term Obligations

4.22 Stripped Coupon Bonds and Stock

4.23 Sale or Retirement of Bonds and Notes

4.24 State and City Interest Generally Tax Exempt

4.25 Taxable State and City Interest

4.26 Tax-Exempt Bonds Bought at a Discount

4.27 Treasury Bills, Notes, and Bonds

4.28 Interest on United States Savings Bonds

4.29 Deferring United States Savings Bond Interest

4.30 Minimum Interest Rules

4.31 Interest-Free or Below-Market-Interest Loans

4.32 Minimum Interest on Seller-Financed Sales

Dividends and interest that are paid to you in 2013 are reported ...