1. Investment Income — 2025 Publ 550 (PDF)

Topics This chapter discusses:

Interest Income,
Discount on Debt Instruments,
When To Report Interest Income ,
How To Report Interest Income,
Dividends and Other Distributions ,
How To Report Dividend Income ,
Stripped Preferred Stock,
Real estate mortgage investment conduits (REMICs), financial asset securitization investment trusts (FASITs), and other collateralized debt obligations (CDOs) ,
S Corporations, and
Investment Clubs .

Useful Items You may want to see:

Publication

939

970

1212

1099-DIV 1099- D IV ividends and Distributions

1099-INT 1099- I NT nterest Income

939 General Rule for Pensions and Annuities

970 Tax Benefits for Education

1212 Guide to Original Issue Discount (OID) Instruments

Form (and Instructions)

Schedule A (Form 1040)

Schedule A (Form 1040) Itemized Deductions

Schedule B (Form 1040) Schedule B (Form 1040) Interest and Ordinary

Dividends

Schedule D (Form 1040)

Schedule D (Form 1040) Capital Gains and Losses

Schedule K-1 (Form 1041) Schedule K-1 (Form 1041) Beneficiary's Share of

Income, Deductions, Credits, etc.

Schedule K-1 (Form 1065) Schedule K-1 (Form 1065) Partner's Share of

Income, Deductions, Credits, etc.

Schedule K-1 (Form 1120-S) S chedule K-1 (Form 1120-S) hareholder's Share

of Income, Deductions, Credits, etc.

Schedule Q (Form 1066) Schedule Q (Form 1066) uarterly Notice to

Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation

SS-4

W-2

SS-4 Application for Employer Identification Number

W -2 age and Tax Statement

W-8BEN W-8BEN Certificate of Foreign Status of Beneficial

Owner for United States Tax Withholding and Reporting (Individuals)

W-9

1040

W-9 Request for Taxpayer Identification Number and Certification

1040 U.S. Individual Income Tax Return

1040-SR

1040-SR U.S. Income Tax Return for Seniors

1041

1065

1096

1041 U.S. Income Tax Return for Estates and Trusts

1065 U.S. Return of Partnership Income

1096 Annual Summary and Transmittal of U.S. Information Returns

519

525

537

541

542

555

559

519 U.S. Tax Guide for Aliens

525 Taxable and Nontaxable Income

537 Installment Sales

541 Partnerships

542 Corporations

555 Community Property

559 Survivors, Executors, and Administrators

1099-MISC

1099- M ISC iscellaneous Information

1099-OID

1099- O ID riginal Issue Discount

1099-PATR 1099-PA T R axable Distributions Received From

Cooperatives

1099-R 1099-R Distributions From Pensions, Annuities,

Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

590-B 590-B Distributions from Individual Retirement

Arrangements (IRAs)

1099 General Instructions 1099 G eneral Instructions eneral Instructions for

Certain Information Returns

1120 U.S. Corporation Income Tax Return

2439 Notice to Shareholder of Undistributed Long-Term Capital Gains

3115 Application for Change in Accounting Method

6251 Alternative Minimum Tax — Individuals

925

938

925 Passive Activity and At-Risk Rules

938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs))

1120

2439

3115

6251

Publication 550 (2025) Chapter 1 Investment Income 3

8582

8615

8814

8815

8818

8824

8832

8912

8949

8960

8997

8582 Passive Activity Loss Limitations

8615 Tax for Certain Children Who Have Unearned Income

8814 Parents' Election To Report Child's Interest and Dividends

8815 Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989

8818 Optional Form To Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989

8824 Like-Kind Exchanges

8832 Entity Classification Election

8912 Credit to Holders of Tax Credit Bonds

8949 Sales and Other Dispositions of Capital Assets

8960 Net Investment Income Tax—Individuals, Estates, and Trusts

8997 Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments

At least one of the child's parents was alive at the end of 2025.
The child doesn’t file a joint return for 2025.

See Form 8615 and its instructions for details.

However, a parent can choose to include a child's interest and dividends on the parent's return if certain requirements are met. Use Form 8814 for this purpose.

Beneficiary of an estate or trust. Interest, dividends, and other investment income you receive as a beneficiary of an estate or trust generally is taxable income. You should receive a Schedule K-1 (Form 1041), from the fiduciary. Your copy of Schedule K-1 (Form 1041) and its instructions should tell you where to report the income on your Form 1040 or 1040-SR.

Taxpayer Identification Number (TIN). You must give your name and TIN (either a social security number (SSN), an employer identification number (EIN), or an individual tax identification number (ITIN)) to any person required by federal tax law to make a return, statement, or other document that relates to you. This includes payers of interest and dividends. If you do not give your TIN to the payer, you may have to pay a penalty. In addition, if you do not provide a certified TIN on Form W-9, the payer must backup withhold on your interest payments at a rate of 24%. Use Form W-9 to provide the necessary information. See Form W-9 and its instructions.

TIN for joint account. Generally, if the funds in a joint account belong to one person, list that person's name first on the account and give that person's TIN to the payer. (See Joint accounts, later, for information on who owns the funds in a joint account.) If the joint account contains combined funds, give the TIN of the person whose name is listed first on the account.

These rules apply to both a joint ownership by a married couple, and to a joint ownership by other individuals. For example, if you open a joint savings account with your child using funds belonging to the child, list the child's name first on the account and give the child's TIN.

Form W-9 and its instructions provide the following: If this Form W-9 is for a joint account (other than an account maintained by a foreign financial institution (FFI)), list first, and then circle the name of the person or entity whose number you entered in Form W-9, Part I. If you are providing Form W-9 to an FFI to document a joint account, each holder of the account that is a U.S. person must provide a Form W-9. See Form W-9 and its instructions.

Custodian account for your child. If your child is the actual owner of an account that is recorded in your name as custodian for the child, give the child's TIN to the payer. For example, you must give your child's SSN to the payer

b. Was age 18 at the end of 2025 and didn’t have

earned income that was more than half of the child's support, or

c. Was a full-time student at least age 19 and under

age 24 at the end of 2025 and didn’t have earned income that was more than half of the child's support.

See chapter 5, How To Get Tax Help , for information about getting these publications and forms.