Publication 550 provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. It explains: What investment income is taxable and what investment expenses are deductible. When and how to show these items on your tax return. How to determine and report gains and losses on the disposition of investment property. Information on property trades and tax shelters. Current revision Publication 550 PDF (HTML | eBook EPUB) Recent developments Taxpayer relief for certain tax-related deadlines due to coronavirus pandemic -- 14-APR-2020 Other items you may find useful All Publication 550 revisions About Publication 525, Taxable and Nontaxable Income About Publication 535, Business Expenses About Publication 537, Installment Sales About Publication 538, Accounting Periods and Methods Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1040-A, U.S. Individual Income Tax Return About Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents About Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains About Form 3115, Application for Change in Accounting Method About Form 4952, Investment Interest Expense Deduction About Form 6251, Alternative Minimum Tax - Individuals About Form 6781, Gains and Losses From Section 1256 Contracts and Straddles
