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It contains examples, explanations and illustrations from IRS schedules to help you understand your Tax Information Statement.  \nIf your account was transferred to our firm during 2013, your Tax Information Statement only reports investment activity that occurred since you began doing business with us.  \nWe hope you will find this reference guide to be a useful and effective tool in the preparation of your 2013 tax returns.  \nThese materials and any tax-related statements are not intended or written to be used, and cannot be used or relied upon, by any such taxpayer for the purpose of avoiding tax penalties. Please contact your tax professional to discuss the appropriate federal, foreign, state and local tax treatment of transactions (including all items of income, deductions, credits, gains and/or losses) . This guide and the Tax Information Statement referenced herein are solely intended to assist in accumulating data to prepare income tax returns and should not be construed, or relied upon as tax advice. All amounts and transactions displayed in this guide are for illustration only, and do not represent actual transactions. Accordingly, no guidance should be inferred as to any specific transaction from the illustrations in this guide.  \nRead Before You File  \nIf you held a mutual fund, real estate investment trust (REIT), widely held fixed investment trust (WHFIT), widely held mortgage trust (WHMT) or unit investment trust (UIT) in 2013, we may send you a revised Tax Information Statement. Please be aware that some issuers may not make their final distribution information available until after January 31, 2014. See page 4 for more information.  \nImportant Information for Preparing Your 2013 Income Tax Return  ............................................... 3  \nNew Mailing Schedule: Tax Information Statement/Forms 1099  .......... 4  \nCost Basis Reporting  .................................................. 5  \nIntroducing Your Tax Information Statement  ........................... 10  \nSample Summary of Information We Report to the IRS  .............. 10  \nSample Summary of Information We Do Not Report to the IRS  ....... 10  \nTable of Contents  ................................................. 11  \nGeneral Information About Your Tax Information Statement  ............. 12  \nProceeds From Broker and Barter Exchange Transactions IRS Form 1099-B, Schedule D (Capital Gains and Losses)  ............ 14  \nSample Tax Information Statement Proceeds From Broker and Barter Exchange Transactions  ............ 16  \nSample of Proceeds from Broker and Barter Exchange Transactions  ..... 17  \n2013 1099-B Section, Form 8949 and 1040 Schedule D  ............... 18  \nRegulated Futures Contracts IRS Form 1099-B and IRS Form 6781 ........20  \nForeign Currency Forward Contracts  .................................. 21  \nInterest Income IRS Form 1099-INT, Schedule B  ........................ 22  \nDividends and Distributions  .......................................... 25  \nCapital Gain Distributions  ............................................ 31  \nMargin Interest Expense IRS Form 4952  ............................... 32  \nOriginal Issue Discount (OID) IRS Form 1099-OID, Schedule B, Information Reported on IRS Form 1099-OID  ....................... 33  \nCalculation and Adjustment of Original Issue Discount (OID)  ........... 35  \nInformation Reported on IRS Form 1099-MISC  ......................... 36  \nAdditional Information  \nItems That We Are Required to Report to the IRS  ................... 37  \nItems That We Are Not Required to Report to the IRS  ...............38  \nMunicipal Tax-Exempt Interest and Municipal Original Issue Discount (OID)  ................................................ 39  \nCollateralized Debt Obligations","cbCaibfwjmXlrKfw","https://ap.wps.com/l/cbCaibfwjmXlrKfw","pdf",2261755,49,"English","# Read Before You File\n## Important Information for Preparing Your 2013 Income Tax Return\n## New Mailing Schedule: Tax Information Statement/Forms 1099\n## Cost Basis Reporting\n# Introducing Your Tax Information Statement\n## Sample Summary of Information We Report to the IRS\n## Sample Summary of Information We Do Not Report to the IRS\n## General Information About Your Tax Information Statement\n# Income and Investment Reporting Sections\n## Proceeds From Broker and Barter Exchange Transactions (1099-B)\n## Regulated Futures Contracts (1099-B and 6781)\n## Foreign Currency Forward Contracts\n## Interest Income (1099-INT, Schedule B)\n## Dividends and Distributions\n## Margin Interest Expense (4952)\n## Original Issue Discount (1099-OID)\n## Information Reported on IRS Form 1099-MISC\n# Additional Information and Index\n## Items That We Are Required to Report to the IRS\n## Items That We Are Not Required to Report to the IRS\n## Index","[{\"question\":\"What is the purpose of the 2013 Tax Guide?\",\"answer\":\"It helps individuals and tax professionals prepare tax returns using a Tax Information Statement by providing examples, explanations, and illustrations tied to IRS schedules and forms.\"},{\"question\":\"When can Tax Information Statement details be received and mailed?\",\"answer\":\"Some issuer information may be pending until after January 31, 2014, and tax statement mailings can occur by January 31, February 18, February 28, and March 17 depending on when final information is received.\"},{\"question\":\"How are transferred accounts handled for 2013 reporting?\",\"answer\":\"If an account was transferred during 2013, the Tax Information Statement reports only activity from the time business began with the firm, while the former organization provides IRS Form 1099 for earlier activity.\"}]","2013 Tax Guide - A Comprehensive Reference Guide to Your 2013 Tax Information Statement | PDF"]