Investments, interest and capital gains

Investment expenses, investment interest, and bond premium rules for individuals, per IRS Publication 550 (2025).

Who files Form 8865 under each of the four categories, the 50% and 10% tests, and the $10,000 penalty in the 2025 instructions (IRS).

When a U.S. person must file Form 8621 for a passive foreign investment company, the five filing triggers, and the $25,000 Part I exception (IRS).

Who files Form 5471 by category, the more-than-50% control test, the 10% shareholder test, and the $10,000 penalty in the 2025 instructions (IRS).

Parents can sometimes report a child's interest and dividends on their own return using Form 8814. Learn the child and parent rules.

Interest on money borrowed to buy investments can be deducted up to your net investment income. Learn how Form 4952 and the limit work.

Form 1099-DA reports gross proceeds from some digital asset sales. Learn what the broker reports for 2025, what may be missing, and where the sale goes.

Form 1099-B shows what you received when you sold stocks, bonds, or funds through a broker. Learn each box and where it goes on Form 8949.

Form 1098-E shows the student loan interest you paid in a year. Learn who sends it, when, and what to do if you did not get one.

If you pay more than a bond will repay, the extra is bond premium. Learn how amortization lowers interest income and your basis in the bond.

The Alaska Permanent Fund dividend is taxable federal income. Learn where it goes on Schedule 1 and what document the state sends you.

A stock loss can be disallowed if you buy the same stock within 30 days. Learn the 61-day window, how the loss carries over, and how to report it.

Schedule B reports interest and ordinary dividends when totals pass $1,500 or a special rule applies. Learn its parts and the foreign account questions.

The 2025 car loan interest deduction goes on Schedule 1-A, Part IV. Learn the loan tests, the new-vehicle rules, the $10,000 cap and the VIN.

Higher-income filers may owe a 3.8% tax on investment income. Learn which income counts, which does not, and how Form 8960 works.

Form 8990 limits how much business interest you can deduct in a year. Learn who must file, the exclusions, and the $31 million gross receipts test.

Form 8815 can exclude interest from U.S. savings bonds cashed in 2025 to pay college costs. Learn the income limits and the rules.

Form 843 asks the IRS to remove certain penalties or interest, or to return some non-income taxes. Learn when to use it and how to fill it out.

Form 8396 figures the mortgage interest credit for homeowners with a Mortgage Credit Certificate. Learn the $2,000 limit and the Schedule A reduction.

Form 7203 tracks an S corporation shareholder's stock and debt basis. Learn who files it, how basis changes, and where losses are limited.

Form 3922 reports stock you bought through an employee stock purchase plan. Learn the boxes, when no income is reported, and what to keep.

Form 3921 reports when you exercise an incentive stock option. Learn what each box shows, how to use Copy B, and when AMT may apply.

Form 2439 reports long-term gains a mutual fund or REIT kept, with tax it paid. Learn the boxes and where you report them.

Form 1099-OID reports original issue discount on bonds, notes, and some CDs. Learn what boxes 1 through 4 mean and how to report them.

Form 1099-DIV Box 7 shows foreign tax paid on your dividends. Learn Box 8 and the rule that can skip Form 1116 for small amounts.

Deduct up to $2,500 of student loan interest, even without itemizing. See the 2026 income phase-out limits from Revenue Procedure 2025-32.

How the mortgage interest deduction works: the $750,000 limit, points, home equity loan rules, Form 1098, Schedule A, and when itemizing helps.

What Forms 1099-INT and 1099-DIV report, the $10 threshold, the boxes to check, and how interest and dividends are taxed. IRS-based basics.

How stock and crypto sales are reported: holding periods, 2025 long-term rates, the $3,000 loss limit, Form 8949, and Schedule D, with an example.