Acquisition Premium - Rau kev tiv thaiv kev nyab xeeb, qhia tus nqi tau txais txiaj ntsig tus nqi them rau lub xyoo uas txo cov OID uas suav nrog cov paj laum ntawm koj cov nyiaj tau los se.
Dab tsi yog qhov txawv ntawm OID thiab qhov tau txais txiaj ntsig?
Box 6 Acquisition Premium is, for a covered taxable security, the amortization for the year, and it txo tus nqi OID uas suav tias yog cov paj laum se(tus nqi hauv Box 1). Cov nyiaj no txo cov paj laum uas yuav tsum tau them se thiab tau sau "OID Kho" ntawm Teem sijhawm B (Form 1040 lossis 1040-NR).
Kuv yuav ua li cas qhia txog tus nqi them OID?
Yog tias koj qhov ntsuas nuj nqis yog qhov kev tiv thaiv kev nyab xeeb raws li Txoj Cai Tshooj 1.6045-1(a)(15), koj tus broker tuaj yeem tshaj tawm qhov tau txais cov nqi them nqi kho mob hauv lub thawv 6 lossis tuaj yeem tshaj tawm tus nqi OID hauv lub thawv 1 lossis box 8, raws li muaj feem xyuam, uas qhia txog kev hloov pauv ntawm OID los ntawm kev txiav txim siab tau…
Qhov txawv ntawm qhov tau txais txiaj ntsig thiab daim ntawv cog lus yog dab tsi?
A Bond's OID yog qhov tshaj ntawm tus nqi txhiv tau teev ntawm kev loj hlob dhau tus nqi teeb meem. … Qhov kev yuav ntawm OID Bond yog qhov yuav tau txais txiaj ntsig yog tias tus nqi yuav yog (a) ntau dua li daim ntawv cog lus kho tus nqi, tab sis (b) tsawg dua lossis sib npaug ntawm tag nrho cov seem kev them nyiaj tsis suav nrog QSI.
Yuav ua li cas koj tshaj tawm qhov tau txais txiaj ntsig ntawm daim ntawv cog lus tsis them se?
Txawm li cas los xij, yog tias koj tau txais daim ntawv cog lus tsis them se ntawm tus nqi them, tsuas yog tshaj tawm tus nqi them se-tshem tawm ntawm kab 2a ntawm koj Daim Ntawv 1040 lossis 1040-SR (uas yog, qhov tshaj ntawm cov paj laum uas tsis tau them se tau txais thaum lub xyoo dhau ntawm cov nyiaj them poob haujlwm rau lub xyoo).
