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Individual Income Taxation — Understanding and Reporting Capital Gains and Losses

Wolfe Tone (host), Bill Dexter and Christine Lussier

Preferential tax treatment makes capital gains and losses a popular area of tax planning for individuals and businesses. What basic principles should you know? We'll discuss:

• What constitutes a capital asset, and how are different types of capital gains and losses created?
• Calculations and reporting, including loss limitations and tips for interpreting Forms 1099-B and 1099-DIV and preparing Form 1040.
• Specific tax basis situations and holding periods, including what constitutes long-term versus short-term gains.

Understand how to use capital gains and losses in tax planning and learn basic techniques for interpreting and completing related tax forms. 43 minutes.

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