Form 6781 - Gains And Losses From Section 1256 - Contracts And Straddles - 2013 Page 4
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Form 6781 (2013)
Page
Part III
Column (e)
Line 11b
For positions closed out or sold, enter
Include this amount on Schedule D
Complete Part III by listing each position
the cost or other basis plus
(Form 1040), line 11; or on Schedule D
(whether or not part of a straddle) that
commissions paid. Include
(Form 1041), line 11.
you held at the end of the tax year
nondeductible interest and carrying
(including any position you are treated
For other returns, enter it in Part II of a
charges allocable to personal property
as holding because it is held by a
Form 8949 with Box F checked. Enter
that is part of a straddle. If any part of
related party) if the FMV of the position
“Form 6781, Part II” on line 1 in column
an unallowed loss from an offsetting
at such time exceeds your cost or other
(a). Enter the (loss) as a negative number
position established in an identified
basis as adjusted.
(in parentheses) in column (h). Leave all
straddle after October 21, 2004,
other columns blank.
Do not include positions that are part
increased your basis in the position, also
of an identified straddle or hedging
Line 13a
include that amount. See Pub. 550 for
transaction, property that is stock in
details.
Include this amount on Schedule D
trade or inventory, or property subject to
Line 10, Column (f)
(Form 1040), line 4; or on Schedule D
depreciation used in a trade or business.
(Form 1041), line 4.
Include in this column any loss not
Do not complete Part III if you do not
have a recognized loss on any position
allowed in the prior year to the extent of
For other returns, enter it in Part I of a
(including regulated futures contracts).
the unrecognized gain.
Form 8949 with Box C checked. Enter
“Form 6781, Part II” on line 1 in column
Line 10, Column (g)
(a). Enter the gain in column (h). Leave all
Paperwork Reduction Act Notice. We
Enter the unrecognized gain on positions
other columns blank.
ask for the information on this form to
offsetting those in columns (a) through
carry out the Internal Revenue laws of
Line 13b
(f). Figure the amount to enter in this
the United States. You are required to
column by subtracting the cost or other
give us the information. We need it to
Include this amount on Schedule D
basis of the offsetting position from the
ensure that you are complying with
(Form 1040), line 11; or on Schedule D
settlement price of that position as of
these laws and to allow us to figure and
(Form 1041), line 11.
the close of the last business day of
collect the right amount of tax.
For other returns, enter it in Part II of a
your 2013 tax year.
Form 8949 with Box F checked. Enter
You are not required to provide the
Lines 11 and 13
“Form 6781, Part II” on line 1 in column
information requested on a form that is
(a). Enter the gain in column (h). Leave all
subject to the Paperwork Reduction Act
Separate recognized gains and losses
other columns blank.
unless the form displays a valid OMB
into short-term and long-term. Attach a
control number. Books or records
Collectibles gain or (loss). A
separate statement for each. For
relating to a form or its instructions must
collectibles gain or (loss) is any
information about holding periods for
be retained as long as their contents
long-term gain or deductible long-term
straddle positions, see Pub. 550 and
may become material in the
loss from the sale or exchange of a
Temporary Regulations section
administration of any Internal Revenue
collectible that is a capital asset.
1.1092(b)-2T.
law. Generally, tax returns and return
Collectibles include works of art, rugs,
Attach separate statements for (a)
information are confidential, as required
antiques, metals (such as gold, silver,
section 988 contracts that are part of a
by section 6103.
and platinum bullion), gems, stamps,
mixed straddle and (b) any gain on the
coins, alcoholic beverages, and certain
The time needed to complete and file
disposition or other termination of any
other tangible property.
this form will vary depending on
position held as part of a conversion
individual circumstances. The estimated
If any of the gain or loss you reported
transaction (as defined in section
burden for individual taxpayers filing this
in Part II is a collectibles gain or (loss)
1258(c)). Identify the net gain or loss and
form is approved under OMB control
and you are filing Form 1040 or Form
report it on Form 4797, line 10.
number 1545-0074 and is included in
1041, follow the instructions below for
Line 11a
the estimates shown in the instructions
the form you file.
for their individual income tax return. The
Include this amount on Schedule D
Form 1040. If you checked “Yes” on
estimated burden for all other taxpayers
(Form 1040), line 4; or on Schedule D
line 17 of Schedule D (Form 1040),
who file this form is shown below.
(Form 1041), line 4.
include the collectibles gain or (loss)
Recordkeeping .
.
.
10 hr., 31 min.
from Part II on line 3 of the 28% Rate
For other returns, enter it in Part I of a
Gain Worksheet in the Instructions for
Learning about the
Form 8949 with Box C checked. Enter
Schedule D (Form 1040).
law or the form .
.
.
1 hr., 57 min.
“Form 6781, Part II” on line 1 in column
Form 1041. If you must complete the
(a). Enter the (loss) as a negative number
Preparing the form
.
. 3 hr., 9 min.
28% Rate Gain Worksheet in the
(in parentheses) in column (h). Leave all
Copying, assembling,
Instructions for Schedule D (Form 1041),
other columns blank.
and sending the form
include the collectibles gain or (loss)
to the IRS .
.
.
.
.
.
.
. 16 min.
from Part II on line 3 of that worksheet.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. See the instructions for the tax
return with which this form is filed.
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