发信人: zengdl (方鸿渐博士), 信区: TAX
标 题: Re: 共同基金怎么交税？
发信站: Unknown Space - 未名空间 (Sat Feb 5 10:02:39 2005), 转信

1. Capital gain and loss from sale of mutual funds is treated the same way
as sale of stocks.

2. Capital gain distributions from mutual funds and REITs are shown
in box 2a of the Form-DIV you receive from the mutual fund or REIT.
Report capital gain distributions as long-term capital gains
regardless of how long you owned your shares in the mutual fund or REIT.

3. Some mutual funds and REITs keep their long-term capital gains and
pay tax on them. Undistributed capital gains of mutual funds and REITs are
reported on Form 2439 you receive from the mutual fund or REIT.
Report box 1a of Form 2439 as long-term capital gains on
Schedule D(Form 1040), column (f), line 11.
Report box 2 of Form 2439 on Form 1040, line 69, as tax credit.

Increase your basis in your mutual fund or your interest in a REIT,
by the difference between the gain your report and the credit
you claim for the tax paid.

For more details, see pub 564 on www.irs.gov

【 在 jackliu (新车) 的大作中提到: 】
: 请高人指点。


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经验值贰万玖了，不算少了吧，其实主要是回答simple问题来的。
有时间多读读精华区，就可以出来卖弄了。
实在答不上来，还可以立马google一把，冒充自己学识渊博。

※ 修改:．zengdl 于 Feb 6 01:38:11 修改本文．[FROM: 24.131.]
※ 来源:．Unknown Space - 未名空间 mitbbs.com．[FROM: 24.131.]