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Publication 564, Mutual Fund Distributions

• Important Change
• Important Reminders
• Tax Treatment of Distributions
  • Ordinary Dividends
  • Capital Gain Distributions
  • Exempt-Interest Dividends
  • Return of Capital (Nontaxable) Distributions
  • Reinvestment of Distributions
  • How To Report
• Keeping Track of Your Basis
  • Shares Acquired by Purchase
  • Shares Acquired by Reinvestment
  • Shares Acquired by Gift
  • Shares Acquired by Inheritance
  • Adjusted Basis
• Sales, Exchanges, and Redemptions
  • Identifying the Shares Sold
    • Cost Basis
    • Average Basis
  • Gains and Losses
    • Holding Period
    • How To Figure Net Gain or Loss
    • Figuring Your Tax
    • Capital Gain Tax Rates
    • Limit on Capital Loss Deduction
• Investment Expenses
  • Limit on Investment Interest Expense
• Comprehensive Example
• How To Get Tax Help

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Index

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A

• Adjusted basis
• Appreciated property

B

• Basis of shares, Acquired by gift
• Basis of shares, Acquired by inheritance
• Basis of shares, Acquired by purchase
• Basis of shares, Acquired by reinvestment
• Basis, Adjusted
• Basis, Average
• Basis, Keeping track of
• Basis, Original

C

• Capital gain distributions
• Capital gain distributions
• Capital gain distributions
• Capital gain distributions
• Capital gains
• Capital gains, Net short-term
• Carryovers, Capital loss
• Carryovers, Investment expenses
• Carryovers, Separate returns
• Community property states, Inherited mutual fund shares
• Community property states, Tax treatment of dividends
• Cost basis

D

• Dividends, Exempt-interest
• Dividends, Reinvestment of
• Double-category method

E

• Exchanges
• Exchanges of mutual funds
• Exempt-interest dividends
• Exempt-interest dividends
• Exit fees

F

• First-in first-out (FIFO)
• Foreign tax deduction
• Forms, 1099-B
• Forms, 1099-DIV
• Forms, 1099-DIV
• Forms, 4952

G

• Gains and losses
• Gains and losses
• Gifts of shares

H

• Holding period, Shares acquired by gift
• Holding period, Shares acquired by inheritance
• Holding period, Shares acquired by reinvestment
• How to report distributions

I

• Investment expenses
• Investment income

J

• Joint tenants

L

• Limit on investment interest expenses

M

• Money market fund
• Mutual funds, Defined
• Mutual funds, H.R. 10 (Keogh plans)
• Mutual funds, Nonpublicly offered
• Mutual funds, Tax-exempt

N

• Net capital gain
• Net capital loss
• Nominees

O

• Ordinary dividends

R

• Recordkeeping
• Recordkeeping
• Reinvestment rights
• Reinvestment rights
• Return of capital distributions

S

• Schedule D (Form 1040), how to report on
• Settlement date
• Short-term losses
• Single-category method
• Suggestions

T

• Tax credit, Form 2439
• Taxpayer Advocate
• Taxpayer identification number
• TTY/TDD information

U

• Undistributed capital gains
• Undistributed capital gains

W

• Wash sales
• Worksheet

Y

• Year-end dividends

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