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About Tax Map

Publication 564
Mutual Fund Distributions
For use in Preparing 2004 Returns
Introduction, Useful Items and Important Changes

Tax Treatment of Distributions

Ordinary Dividends
Capital Gain Distributions
Exempt-Interest Dividends
Nondividend Distributions
Reinvestment of Distributions
How To Report

Keeping Track of Your Basis

Shares Acquired by Purchase
Shares Acquired by Reinvestment
Shares Acquired by Gift
Shares Acquired by Inheritance
Adjusted Basis

Sales, Exchanges, and Redemptions

Identifying the Shares Sold
Gains and Losses

Investment Expenses

Limit on Investment Interest Expense

Comprehensive Example

How To Get Tax Help