Publication 564 - Mutual Fund Distributions - Internal Revenue Service - 2009
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16Publication 564
Contents
Cat. No. 15112N
Reminder . . . . . . . . . . . . . . . . . . . . . . 1
Mutual Fund
Department
Introduction . . . . . . . . . . . . . . . . . . . . . 1
of the
Treasury
Tax Treatment of Distributions . . . . . . . 2
Distributions
Internal
Ordinary Dividends . . . . . . . . . . . . . . . 2
Capital Gain Distributions . . . . . . . . . . 2
Revenue
Exempt-Interest Dividends . . . . . . . . . . 3
Service
Nondividend Distributions . . . . . . . . . . 3
Reinvestment of Distributions . . . . . . . . 3
How To Report . . . . . . . . . . . . . . . . . 3
For use in preparing
Keeping Track of Your Basis . . . . . . . . . 4
2009
Shares Acquired by Purchase . . . . . . . 4
Returns
Shares Acquired by
Reinvestment . . . . . . . . . . . . . . 5
Shares Acquired by Gift . . . . . . . . . . . 5
Shares Acquired by Inheritance . . . . . . 5
Adjusted Basis . . . . . . . . . . . . . . . . . 5
Sales, Exchanges,
and Redemptions . . . . . . . . . . . . . . 5
Identifying the Shares Sold . . . . . . . . . 6
Gains and Losses . . . . . . . . . . . . . . . 8
Investment Expenses . . . . . . . . . . . . . . 9
Limit on Investment Interest
Expense . . . . . . . . . . . . . . . . . . 10
Comprehensive Example . . . . . . . . . . . 10
How To Get Tax Help . . . . . . . . . . . . . . 14
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Reminder
Photographs of missing children. The Inter-
nal Revenue Service is a proud partner with the
National Center for Missing and Exploited Chil-
dren. Photographs of missing children selected
by the Center may appear in this publication on
pages that would otherwise be blank. You can
help bring these children home by looking at the
photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.
Introduction
This publication provides federal income tax in-
formation for individual shareholders of mutual
funds or other regulated investment companies,
including money market funds. It explains:
•
How to report distributions paid to you by
a mutual fund and any expenses con-
nected with your investment,
•
How to report undistributed long-term cap-
ital gains, and
•
How to figure and report your gain or loss
when you sell, exchange, or redeem your
mutual fund shares.
A comprehensive example, with filled-in
forms, appears at the end of the publication.
In this publication, the term “mutual fund”
means a mutual fund or other regulated invest-
ment company.
Get forms and other information
faster and easier by:
Mutual fund. A mutual fund is a regulated
investment company generally created by “pool-
ing” funds of investors to allow them to take
Internet
advantage of a diversity of investments and pro-
fessional management.
Feb 17, 2010
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