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  2. Internal Revenue Code section 183 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    For a business (activity engaged in for profit), income and expenses are listed on Schedule C (and the net income result carries to line 12 of the Form 1040). All expenses are used, even if they create a net loss. For a hobby (an activity not engaged in for profit), income and expenses are listed separately.

  3. Schedule D: How to report your capital gains (or losses) to ...

    www.aol.com/finance/schedule-d-report-capital...

    Schedule D is an IRS tax form that reports your realized gains and losses from capital assets, that is, investments and other business interests. It includes relevant information such as the total ...

  4. Tax Tips: Is it a hobby or a business? - AOL

    www.aol.com/news/2008-04-09-tax-tips-is-it-a...

    You've started a little enterprise in your garage or spare bedroom. And now it's tax time and you're ready to reduce your taxes by taking a whole bunch of deductions for this "business." Stop ...

  5. How to deduct stock losses from your taxes - AOL

    www.aol.com/finance/deduct-stock-losses-taxes...

    And make sure to categorize your investments as short-term or long-term, so you can accurately report your gains and losses on your tax return. Bottom line. Deducting a stock loss from your tax ...

  6. Capital loss - Wikipedia

    en.wikipedia.org/wiki/Capital_loss

    The IRS states that "If your capital losses exceed your capital gains, the excess can be deducted on your tax return." [citation needed] Limits on such deductions apply.For individuals, a net loss can be claimed as a tax deduction against ordinary income, up to $3,000 per year ($1,500 in the case of a married individual filing separately).

  7. Form 1040 - Wikipedia

    en.wikipedia.org/wiki/Form_1040

    Form 1040, officially, the U.S. Individual Income Tax Return, is an IRS tax form used for personal federal income tax returns filed by United States residents. The form calculates the total taxable income of the taxpayer and determines how much is to be paid to or refunded by the government.

  8. How to Deduct Short-Term Capital Losses on Your Tax Return - AOL

    www.aol.com/finance/deduct-short-term-capital...

    Net capital loss has a limited tax implication: you can claim up to $3,000 (or $1,500 if married filing separately) of capital losses per year on your tax return to offset income from other sources.

  9. Tax-deductible loss - Wikipedia

    en.wikipedia.org/wiki/Tax-deductible_loss

    To qualify, the loss must not be compensated by insurance and it must be sustained during the taxable year. If the loss is a casualty or theft of personal property of the taxpayer, the loss must result from an event that is identifiable, damaging, and sudden, unexpected, and unusual in nature, not gradual and progressive.

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