- filing
- Tax Help
- Fairmark Forum
- About
- General Taxation
- Tax Basics
- Income Tax 101
- Your Tax Bracket
- Overview of Tax Deductions
- Tax Rules for Gifts
- Tax Help Center
- Tax Filing Season
- Reference Room
- Tax Brackets and Other Figures
- 2013 Tax Brackets
- 2013 Tax Figures Adjusted for Inflation
- 2013 Retirement Account and HSA Figures
- 2014 Tax Brackets
- 2014 Tax Figures Adjusted for Inflation
- 2014 Retirement Account and HSA Figures
- 2015 Tax Brackets
- 2015 Tax Figures Adjusted for Inflation
- 2015 Retirement Account and HSA Figures
- 2016 Tax Brackets
- 2016 Tax Figures Adjusted for Inflation
- 2016 Retirement Account and HSA Figures
- 2017 Tax Brackets
- 2017 Tax Figures Adjusted for Inflation
- 2017 Retirement Account and HSA Figures
- 2018 Tax Figures Under Old Law
- Legislation
- Tax Brackets and Other Figures
- Deductions
- Guide to Alternative Minimum Tax (AMT)
- Estimated Tax
- Relief from Spousal Liability
- Retirement
- Roth IRA and Other Roth Retirement Accounts
- What Hath Roth Wrought
- To Roth or Not to Roth
- Contributions to Roth Accounts
- How to Start a Roth IRA
- Basic Rules for Regular Contributions
- Qualifying Income for IRA Contributions
- Spousal Roth IRA
- Roth IRA Phase-Out Rules
- Modified Adjusted Gross Income
- Backdoor Roth IRA Contributions
- Possible Challenge to Backdoor Roth Contributions?
- Retirement Savings Contribution Credit
- Regular Contribution to a Conversion Roth IRA
- Roth IRAs for Minors
- Roth IRA for College Savings
- Excess Contributions to Roth IRAs
- Roth Conversions
- Conversion Preliminaries
- Conversion Eligibility
- Roth Conversion Early in the Year
- Partial Conversion
- Conversion Consequences
- How Much Conversion Tax?
- Source of Funds for Tax on Conversion
- Periodic Payments and Conversions
- Post-Retirement Roth Conversion
- Regulation Spikes Annuity Abuse
- Isolating Basis for a Roth Conversion
- Recharacterizations
- Managing Your Retirement Account
- Roth Distributions
- Designated Roth Accounts
- Designated Roth Account Overview
- Roth Account Compared with Traditional Account
- Designated Roth Account Compared with Roth IRA
- A Roth Account Means More Wealth
- Contributing to a Designated Roth Account
- Who’s Eligible for a Designated Roth Account?
- Rollovers from Designated Roth Accounts
- Contributions Over the Limit
- Distributions from Designated Roth Accounts
- Five-Year Requirement for Designated Roth Accounts
- Social Security
- Overview of Social Security Retirement Benefits
- Covered Wages and Social Security Tax
- Social Security Full Retirement Age
- Understanding the Social Security Benefit Calculation
- Social Security Change When You Work an Additional Year
- Choosing When to Start Receiving Social Security Retirement Benefits
- Earnings Test for Early Retirees
- Social Security Reduction for Early Start
- Social Security Increase for Late Start
- Understanding Life Expectancy
- Roth IRA and Other Roth Retirement Accounts
- Taxation of Investments
- Guide to Capital Gains and Losses
- Capital Gain Basics
- Capital Losses
- Tax Rules for Stock Sales
- Stock Basis and Holding Period
- The Wash Sale Rule
- Selling Mutual Fund Shares
- Overview of Cost Basis Methods
- Changes in the Averaging Rules
- Separate Lots vs. Averaging
- Electing a Cost Basis Method
- Using the Separate Lot Method for Mutual Fund Shares
- Using the Average Basis Method
- Changing Cost Basis Methods
- Special Rule for Gift Shares
- Double-Category Averaging Method
- Sales Load Deferral Rule
- Shares Held Six Months or Less
- Capital Gains Reporting
- Planning for Capital Gains
- Mutual Fund Tax Guide
- Tax Guide for Traders
- Introduction to Trader Status
- Benefits of Trader Status
- The Disturbing State of the Law
- Definition of “Trader”
- Filing as a Trader
- IRS Guidance on Trader Taxation
- Mark-to-Market Accounting
- Identifying Investment Holdings
- Making the Mark-to-Market Election (part 1)
- Making the Mark-to-Market Election (part 2)
- The Section 481(a) Adjustment
- Guide to Capital Gains and Losses
- How to Handle Stock Options and Other Equity Compensation
- Kids and College
- Taxation of Minors
- UGMA & UTMA Custodial Accounts for Minors
- Custodial Accounts 101
- Advantages of Custodial Accounts
- Problems with Custodial Accounts
- What Expenditures Are Proper?
- Custodial Account Used for Support
- The Minor’s Right to the Money
- UTMA Regret: When Custodial Accounts Turn Sour
- UTMA Regret: Strategies
- UTMA Regret: More Strategies
- UTMA Regret: Still More Strategies
- UTMA Transfer to a 529 Account
- UTMA to 529: Making the Transfer
- UTMA to 529: Quest for Control
- UTMA to 529: Tax Consequences
- 529 Accounts
- Coverdell Education Savings Accounts
- Coverdell Accounts Overview
- How a Coverdell Account Works
- How to Start a Coverdell Account
- Contributions to Coverdell Accounts
- Investments in Coverdell Accounts
- Earnings and Losses in Coverdell Accounts
- Tax-Free Withdrawals from Coverdell Accounts
- Using Coverdell Accounts with Other Tax Breaks
- Taxable Withdrawals and Penalty Rules
- Moving a Coverdell Account
- Changing the Beneficiary of a Coverdell Account
- Special Needs Beneficiary of a Coverdell Account
- Estate and Gift Tax Treatment of a Coverdell Account
- Tax Planning
- Investing
- Books from Fairmark Press
Tax help resources
- Our Books
Shop for our bestsellers on Roth accounts, capital gains and stock options. - Fairmark Forum
The best place on the Internet to post questions about taxes. - Tax Help Center
Additional resources
News resources
- News from Fairmark
Our most recent postings - Fairmark Newsletter
Stay up to date on tax developments with our free email newsletter.