We print several packages that include different forms and schedules that may be filed with Form 1040 (PDF). We mail you the package that includes the items you may need based on what you filed last year. We use packages instead of mailing forms and schedules separately as a cost-saving measure for us and a convenience for you.

References:

• Instructions for Form 1040 (General Inst.), U.S. Individual Income Tax Return

No. Complete and attach to your return only the forms and schedules you need to report your income, deductions, and credits.

First make sure that you have the latest version of Adobe Acrobat Reader software. Adobe Acrobat Reader software is needed to view and print PDF files (the preferred format for viewing or printing IRS forms, instructions, and publications).

Adobe Acrobat Reader is available free-of-charge from hundreds of sites on the Web, including the IRS web site. However, the best way to get the free software is from Adobe's home page. Their site offers two versions of the Reader, versions for most platforms (Macintosh, all Windows versions, etc.), and they even offer the user his/her language preference.

Adobe provides comprehensive instructions for downloading the software.

To view or print a PDF file from the Web, download the file to your hard drive or diskette, launch the Acrobat Reader (an icon will be created during the setup process) and open the file you just saved. The document will appear on your monitor and you can print from there. Some web browsers will launch the reader automatically when you download a PDF file.

Also see Frequently Asked Downloading and Printing Questions on our website.

References:

• Adobe's home page
• Frequently Asked Downloading and Printing Questions

You can call the IRS at (800) TAX-FORM or (800) 829-3676 and place an order for forms or publications. These numbers are available 24 hours a day, 7 days a week. For more information refer to Tax Topic 155, Forms/Publications - How to Order.

If you have a fax modem and fax software, refer to Fax On Demand on this site for information about getting the forms you need by fax.

For information on how to order forms and publications, refer to Tax Topic 155. The information below may also be helpful:

The IRS web site help desk at (800- 876-1715) (or if outside the US and Canada dial (309) 229-7111) or the IRS Web Site Help Desk e-mail address at help desk @speedymail.com offer technical assistance for transmission problems (not tax help).

Federal Tax Forms CD-ROM contains hundreds of tax forms, instructions and TIPS (Taxpayer Information Publications) for current and prior years back to the 1997 tax year. It runs on Windows 95/98/4.0 and Macintosh 7.0 or later platforms. You may purchase the CD-ROM from the National Technical Information Service (NTIS) at Order 2003 Tax Products CD-ROM.

References:

• Tax Topic 155, Forms/Publications - How to Order
• Fax On Demand
• 2002 Tax Products CD-ROM

The entire contents of this publication are now listed on IRS' web site. The listing is accessible through the Tax Information for You and Tax Information for Business sections, or you may go directly to the electronic version of Publication 78, Cumulative List of Organizations.

References:

• Publication 78, Cumulative List of Organizations
• Tax Information for You
• Tax Information for Business

Please refer to Publication 910 (PDF), IRS Guide to Free Tax Services , for a listing of forms and publications available. They are also available at Forms & Pubs.

References:

• Publication 910 (PDF), IRS Guide to Free Tax Services
• Tax Topic 155, Forms and publications - how to order

There is no publication specific to DayTraders. But see the Instructions for Form 1040, Schedule D . The section "Traders in Securities" has information for DayTraders.

Internal Revenue Code section 475(f) and Revenue Procedure 99-17 apply only to traders who elect to use mark-to-market method of Accounting.

References:

• Publication 550, Investment Income and Expenses
• Publication 535, Business Expenses
• Form 3115 (PDF), Application for Change in Accounting Method
• Instructions for Form 1040, Schedule D
• Internal Revenue Code section 475(f)
• Revenue Procedure 99-17

If your trading activity is a business, your trading expenses would be reported on Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship) instead of Form 1040, Schedule A (PDF), Itemized Deductions . Your gains or losses, however, would be reported on Form 1040, Schedule D (PDF), Capital Gains and Losses , unless you file an election to change your method of accounting to the mark-to-market method of accounting.

See Publication 550, Investment Income and Expenses (p. 68) for guidance on how to make the mark-to-market election. You need Form 3115 (PDF), Application for Change in Accounting Method. The mark-to-market method of accounting cannot be revoked without the consent of the Secretary.

If you qualify and elect to change to the mark-to-market method of accounting, you would report your gains or losses on Part II of Form 4797 (PDF), Sales of Business Property .

References:

• Publication 550, Investment Income and Expenses
• Publication 535, Business Expenses
• Form 3115 (PDF), Application for Change in Accounting Method
• Form 4797 (PDF), Sales of Business Property
• Procedure 99-17
• Revenue Procedure 99-49

The gain or loss on the sale of rental property is reported on Form 4797 (PDF), Sale of Business Property. Form 1040, Schedule D (PDF), Capital Gains and Losses, is often used in conjunction with Form 4797. For further information, refer to Publication 544, Sale on Other Disposition of Assets,Publication 550, Investment Income and Expense, the Instructions to Form 4797 (PDF), Sale of Business Property, and the Instructions to Form 1040, Schedule D, Capital Gain and Losses.

References:

• Form 4797 (PDF), Sale of Business Property
• Instructions for Form 4797
• Publication 544, Sales and Other Dispositions of Assets
• Publication 550,Investment Income and Expense
• Form 1040 Schedule D (PDF), Capital Gains and Losses

Use Form 6252 (PDF), Installment Sale Income, to figure your installment sale income each year. This form does not account for taxable interest income from the sale that needs to be reported each year by the seller, usually on Form 1040, Schedule B (PDF), Interest and Ordinary Dividends.

You may also need Form 1040, Schedule D (PDF), Capital Gains and Losses, and Form 4797 (PDF), Sales of Business Property. For additional information including forms and instructions, refer to Publication 537, Installment Sales

References:

• Publication 537, Installment Sales
• Form 1040, Schedule D (PDF), Capital Gains and Losses
• Form 4797 (PDF), Sales of Business Property
• Form 6252 (PDF), Installment Sale Income
• Form 1040, Schedule B (PDF), Interest and Ordinary Dividends

The loss on the sale of rental property is reported on Form 4797 (PDF), (Sale of Business Property) as ordinary loss.

References:

• Form 4797 (PDF), Sale of Business Property
• Publication 544, Sales and Other Dispositions of Assets