Software of the Month Club 1995 March/SOFM_Mar1995.bin/pc/sri/windows/accb/taxforms/fd1.txt

Text File | 1995-01-27 | 8KB | 550 lines

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^ TP0                                ' TEST TO COMPLETE CARRYOVER WORKSHEET
+ D19 > + D18 + D19 < + 1 ^ TP0
+ D19 > + Z37 = + 1 ^ TP0
+ Z35 * TP0 ^ D31             ' LINE 1
+ D19 > + D19 * TP0 ^ D32            ' LINE 2
+ D31 + D32 ^ D33                    ' LINE 3
+ D33 < ^ D33
+ D32 ^ D34                          ' LINE 4
+ D32 - D33 > + D33 ^ D34
+ TP0 ^ TP1                          ' TEST TO COMPLETE LINES 5 THROUGH 9
+ D08 + 1 > ^ TP1
+ D19 = ^ TP1
+ D08 < - D08 * TP1 ^ D35            ' LINE 5
+ D17 > + D17 * TP1 ^ D36            ' LINE 6
+ D34 * TP1 ^ D37                    ' LINE 7
+ D36 + D37 ^ D38                    ' LINE 8
+ D35 - D38 ^ D39                    ' LINE 9
+ D39 < ^ D39
+ D39 ` D06
+ TP0 ^ TP1                          ' TEST TO COMPLETE LINES 10 - 14
+ D17 + 1 > ^ TP1
+ D17 < - D17 * TP1 ^ D3A            ' LINE 10
+ D08 > + D08 * TP1 ^ D3B            ' LINE 11
+ D34 - D35 * TP1 ^ D3C              ' LINE 12
+ D3C < ^ D3C
+ D3B + D3C ^ D3D                    ' LINE 13
+ D3A - D3D ^ D3E                    ' LINE 14
+ D3E < ^ D3E
+ D3E ` D15
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S PART I - SHORT-TERM CAPITAL GAINS AND LOSSES - ASSETS HELD ONE YEAR OR LESS
R ~5
^
R ~36
S !(d) Price ! (e) Cost ! (f) Loss ! (g) Gain~
^
S ~1
R ~26
S [DSBP/C]!
C DSBP
S !
C DSBC
S !
T DAF
S !
T DAG
^
S ~3  Total short-term sales
R ~6
S !   !
R ~10
S !
R /10
S !
R /10
S !
R /10
^
R ~4
S price amounts
R ~15
S ! 3 !
C DSBP
S !
R /10
S !
R /10
S !
R /10
^
S ~4  Short-term gain from Forms 2119 and 6252, and
R ~5
S !   !
R ~10
S !
R ~10
^
R ~4
S short-term gain or (loss) from Forms 4684, 6781~~~!   !
R ~10
S !
R ~10
^
R ~4
S and 8824
R .26
S (FP1/FL1/DSKL/G)! 4 !
C DSKL
S !
T D4G
^
S ~5  Net short-term gain or (loss) from partnerships`~~!   !
R ~10
S !
R ~10
^
R ~4
S S corporations` and fiduciaries
R .11
S [DSPL/G]! 5 !
C DSPL
S !
C DSPG
^
S ~6  Short-term capital loss carryover from last
R ~7
S !   !
R ~10
S !
R /10
^
R ~4
S years Schedule D` line 38
R .19
S [DSCO]! 6 !
T D06
S !
R /10
^
S ~7  Add lines 1` and 4 - 6 in columns (f) and (g).....! 7 !
T D7F
S !
T D7G
^
S ~8  Net short-term gain. Combine columns (f) and (g) of line 7...! 8 !
T D08
^
R -80
^
S PART II - LONG-TERM CAPITAL GAINS AND LOSSES - ASSETS HELD MORE THAN ONE YEAR~~~
^
R ~36
S !(d) Price ! (e) Cost ! (f) Loss ! (g) Gain~
^
S ~9
R ~26
S [DLBP/C]!
C DLBP
S !
C DLBC
S !
T D9F
S !
T D9G
^
S 11  Total long-term sales
R ~7
S !   !
R ~10
S !
R /10
S !
R /10
S !
R /10
^
R ~4
S price amounts
R ~15
S !11 !
C DLBP
S !
R /10
S !
R /10
S !
R /10
^
S 12  Gain from Form 4797` long-term gain from Forms
R ~4
S !   !
R ~10
S !
R ~10
^
R ~4
S 2119` 2439` and 6252` and long-term gain or (loss)!   !
R ~10
S !
R ~10
^
R ~4
S from Forms 4684` 6781 and 8824(FG1/FP1/FL1/DLKL/G)!12 !
C DLKL
S !
T D2G
^
S 13  Net long-term gain or (loss) from partnerships`~~~!   !
R ~10
S !
R ~10
^
R ~4
S S corporations` and fiduciaries
R .11
S [DLPL/G]!13 !
C DLPL
S !
C DLPG
^
S 14  Capital gain distributions
R .19
S (FB1)!14 !
R /10
S !
C BCGD
^
S 15  Long-term capital loss carryover from last
R ~8
S !   !
R ~10
S !
R /10
^
R ~4
S years Schedule D` line 45
R .19
S [DLCO]!15 !
T D15
S !
R /10
^
S 16  Add lines 9` and 12 - 15 in columns (f) and (g)...!16 !
T DSF
S !
T DSG
^
S 17  Net long-term gain. Combine columns (f) and (g) of line 16...!17 !
T D17
^
R -80
^
S PART III - SUMMARY OF PARTS I AND II
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^
S 18  Combine lines 8 and 17. If a loss` go to line 19. If a gain`~!   !
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^
R ~4
S enter the gain on Form 1040, line 13
R .20
S (FZ1)!18 !
T D18
^
R ~4
S Note. If both lines 17 and 18 are gains` see the Schedule D~~!   !
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^
R ~4
S Tax Worksheet
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S !   !
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^
S 19  If line 18 is a (loss)` enter on Form 1040` line 13`
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S !   !
R ~10
^
R ~4
S the smaller of
R ~47
S !   !
R ~10
^
S ~~a - The (loss) on line 18` or
R ~34
S !   !
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^
S ~~b - ($3000) or` if married filling separately ($1500)
R .5
S (FZ1)!19 !
T D19
^
R ~4
S Note. See the Capital Loss Carryover Worksheet if the loss~~~!~~~!
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^
R ~4
S on line 18 exceeds the loss on line 19 of if Form 1040`
R ~6
S !
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^
R ~4
S line 35` is a loss
R ~43
S !
R /14
^
F
^
S SCHEDULE D TAX WORKSHEET
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^
S Use this worksheet to figure your tax only if both lines 17 and 18 are gains and
^
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^
S ~Your filing
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S Form 1040` line !  Your filing
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S Form 1040` line~
^
S ~~status is
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S AND
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S 37` is over
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S !   status is
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S AND
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S 37` is over
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^
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^
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S ! Married filing
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^
S Single
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S $53`500~~~! separately
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S $44`575~~~
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S Married filing jointly or
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S !
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^
S qualifying widow(er)
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S $89`150~~~! Head of household
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S $76`400~~~
^
R -80
^
S ~1. Enter amount from Form 1040` line 37
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S (FZ1)  1.
T D21
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S ~2. Net capital gain. Enter the smaller of
R ~38
^
R ~4
S Schedule D` line 17 or 18
R .23
S ~~2.
T D22
R ~14
^
S ~3. If you are filing Form 4952` enter the amount
R ~31
^
R ~4
S from Form 4952` line 4e
R .20
S (FI1)~~3.
T I4E
R ~14
^
S ~4. Subtract line 3 from 2. If zero or less` stop here
R .12
S ~~4.
T D24
^
S ~5. Subtract line 4 from 1
R .40
S ~~5.
T D25
^
S ~6. Enter $22`100 if single` $36`900 if married filing jointly or
R ~15
^
R ~4
S qualifying widow(er)` $18`450 if married filing separately` or
R ~14
^
R ~4
S $29`600 if head of household
R .34
S ~~6.
T D26
^
S ~7. Enter the greater of line 5 or 6
R .30
S ~~7.
T D27
^
S ~8. Subtract line 7 from 1
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S ~~8.
T D28
^
S ~9. Figure the tax on the amount on line 7
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S ~~9.
T D29
^
S 10. Multiply line 8 by 28%
R .40
S ~10.
T D2A
^
S 11. Add lines 9 and 10
R .44
S ~11.
T D2B
^
S 12. Figure the tax on the amount on line 1
R .24
S ~12.
T D2C
^
S 13. Tax. Enter the smaller of line 11 or 12 on Form 1040`
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^
R ~4
S line 38. Check the box for Schedule D Tax Worksheet
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S (FZ1)~13.
T D2D
^
R -80
^
R -80
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S CAPITAL LOSS CARRYOVER WORKSHEET
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^
S Use this worksheet to figure your capital loss carryovers from last year if
R ~5
^
S Schedule D` line 19` is a loss and (a) that loss is a smaller loss than the loss
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S on Schedule D` line 18` or (b) Form 1040` line 35` is a loss.
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^
R -80
^
S ~1. Enter the amount from Form 1040` line 35
R .17
S (FZ1)~~1.
T D31
^
S ~2. Enter the loss from Schedule D` line 19
R .23
S ~~2.
T D32
^
S ~3. Combine lines 1 and 2. If zero or less` enter -0-
R .13
S ~~3.
T D33
^
S ~4. Enter the smaller of line 2 or 3
R .30
S ~~4.
T D34
^
R ~4
S Note. If line 8 of Schedule D is a loss` go to line 5`
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^
R ~4
S otherwise skip lines 5 through 9.
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^
S ~5. Enter the loss from Schedule D` line 8
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S ~~5.
T D35
^
S ~6. Enter the gain from Schedule D` line 17
R .9
S ~~6.
T D36
R ~14
^
S ~7. Enter the amount from line 4
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S ~~7.
T D37
R ~14
^
S ~8. Add lines 6 and 7
R .45
S ~~8.
T D38
^
S ~9. Short-term capital loss carryover to next year. Subtract
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^
S ~~~~line 8 from 5. If zero or less` enter -0-
R .21
S ~~9.
T D39
^
R ~4
S Note. If line 17 of Schedule D is a loss` go to line 10`
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^
R ~4
S otherwise` skip lines 10 through 14.
R ~40
^
S 10. Enter the loss from Schedule D` line 17
R .23
S ~10.
T D3A
^
S 11. Enter the gain from Schedule D` line 8
R .10
S ~11.
T D3B
R ~14
^
S 12. Subtract line 5 from 4. If zero or less`
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^
R ~4
S enter -0-
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S ~12.
T D3C
R ~14
^
S 13. Add lines 11 and 12
R .43
S ~13.
T D3D
^
S 14. Long-term capital loss carryover to next year. Subtract
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^
S ~~~~line 13 from 10. If zero or less` enter -0-
R .19
S ~14.
T D3E
^
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