Form 6781 - Gains And Losses From Section 1256 Contracts And Straddles - 2012
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46781
Gains and Losses From Section 1256
OMB No. 1545-0644
2012
Form
Contracts and Straddles
Information about Form 6781 and its instructions is at
Department of the Treasury
▶
Attachment
82
Attach to your tax return.
Internal Revenue Service
Sequence No.
▶
Identifying number
Name(s) shown on tax return
A
C
Check all applicable boxes (see instructions).
Mixed straddle election
Mixed straddle account election
B
D
Straddle-by-straddle identification election
Net section 1256 contracts loss election
Part I
Section 1256 Contracts Marked to Market
(a) Identification of account
(b) (Loss)
(c) Gain
1
(
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2
Add the amounts on line 1 in columns (b) and (c) .
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2
3
3
Net gain or (loss). Combine line 2, columns (b) and (c)
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4
Form 1099-B adjustments. See instructions and attach statement .
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4
5
Combine lines 3 and 4
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5
Note: If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, see
instructions.
6
If you have a net section 1256 contracts loss and checked box D above, enter the amount of loss to be
carried back. Enter the loss as a positive number
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6
7
Combine lines 5 and 6
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7
8
Short-term capital gain or (loss). Multiply line 7 by 40% (.40). Enter here and include on the appropriate line
of Schedule D (see instructions)
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8
9
Long-term capital gain or (loss). Multiply line 7 by 60% (.60). Enter here and include on the appropriate line
of Schedule D (see instructions)
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9
Part II
Gains and Losses From Straddles.
Attach a separate statement listing each straddle and its components.
Section A—Losses From Straddles
(f) Loss.
(e) Cost or
If column (e)
(g)
(h) Recognized loss.
(b) Date
(c) Date
other basis
is more than
Unrecognized
If column (f) is more
entered
(d) Gross
(a) Description of property
closed out
plus
(d), enter
gain on
than (g), enter
into or
sales price
or sold
expense of
difference.
offsetting
difference.
acquired
sale
Otherwise,
positions
Otherwise, enter -0-
enter -0-
10
11 a
Enter the short-term portion of losses from line 10, column (h), here and include on the appropriate line of
(
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Schedule D (see instructions)
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11a
b
Enter the long-term portion of losses from line 10, column (h), here and include on the appropriate line of
(
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Schedule D (see instructions)
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11b
Section B—Gains From Straddles
(f) Gain. If column
(b) Date
(e) Cost or other
(c) Date
(d) Gross
(d) is more than (e),
entered
basis plus
(a) Description of property
closed out
enter difference.
into or
sales price
or sold
expense of sale
acquired
Otherwise, enter -0-
12
13 a
Enter the short-term portion of gains from line 12, column (f), here and include on the appropriate line of
Schedule D (see instructions)
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13a
b
Enter the long-term portion of gains from line 12, column (f), here and include on the appropriate line of
Schedule D (see instructions)
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13b
Part III
Unrecognized Gains From Positions Held on Last Day of Tax Year.
Memo Entry Only (see instructions)
(e) Unrecognized gain.
(b) Date
(c) Fair market value on last
(d) Cost or other basis
If column (c) is more
(a) Description of property
acquired
business day of tax year
as adjusted
than (d), enter difference.
Otherwise, enter -0-
14
6781
For Paperwork Reduction Act Notice, see instructions.
Form
(2012)
Cat. No. 13715G
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