Tax Information Center : Income : Investments

Special Cases – Mutual Funds

Special rules might apply when figuring the basis. These include situations where you received short-term losses on shares for which you received:

  • An exempt-interest (tax-free) dividend
  • A capital-gain distribution

If either of these applies to you, see Publication 550: Investment Income and Expenses at www.irs.gov.

Related Topics

Investments Other Income Wages Retirement Income Real Estate