Savings and bond interest
\nCertificates of Deposit and Commercial Paper
\nUS Treasury bills, notes and bonds
\nMuni interest and the AMT
\nAmortization of market premiums and discounts
\nOriginal Issue Discounts (OIDs)<\/p>\n
Ordinary Dividends
\nQualified Dividends
\nDividends from Money Markets
\nDividends from Mutual Funds
\nReinvested Dividends – including Automatic Dividend Reinvestment Plans (DRIPS)
\nPayments in Lieu (PIL) \u2013 received<\/p>\n
What are tax lots?
\nTax lot methods
\nHolding periods
\nTax rates<\/p>\n
US Treasuries
\nCorporate Bonds
\nBond discounts and premiums<\/p>\n
Calculating basis – what to do when a security isn’t covered
\nWash Sales
\nIndex Options – IRC Section 1256
\nCommodities<\/p>\n
Publicly Traded Partnerships and ETF Trusts
\nWhat are they (definition)?
\nWhy are they different and how does this impact taxation?
\nDistributions (Dividends)
\nReturn of Capital
\nK-1 information
\nCost Basis for gain and loss on sale
\nNew Section 199A 20% business income deduction<\/p>\n
History
\nWho it impacts?
\nWhat income is subject to this tax?
\nSpecial consideration for partners\/businesses<\/p>\n
Payments in Lieu (PIL) \u2013 paid
\nInterest
\nDividends
\nMargin interest
\nStock borrow\/loan fees
\nAdvisory fees
\nAccount fees<\/p>\n
What is an investor?
\nWhat is a trader?
\nRequirements
\nAdvantages\/ Disadvantages
\nTax and Audit considerations
\nSection 199A 20% deduction<\/p>\n
Types of Accounts
\nTax Considerations<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
This initial lesson will give you an overview of what will be discussed in the US Taxes for Traders and Investors course. Refer to the Study Notes for an online outline.<\/p>\n","protected":false},"author":929,"featured_media":221458,"parent":0,"comment_status":"open","ping_status":"open","template":"","meta":{"_acf_changed":false,"footnotes":""},"contributors-categories":[13576],"traders-academy":[13125,13128,13132],"class_list":{"0":"post-175792","1":"trading-lessons","2":"type-trading-lessons","3":"status-publish","4":"has-post-thumbnail","6":"contributors-categories-interactive-brokers","7":"traders-academy-beginner-trading","8":"traders-academy-level","9":"traders-academy-trading-lesson"},"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","acf":[],"yoast_head":"\n