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• common stock that was purchased 10/2/16 for $1,500 was delisted on 7/29/17 whe

ID: 2576910 • Letter: #

Question

• common stock that was purchased 10/2/16 for $1,500 was delisted on 7/29/17 when all trading activity was suspended due to the beginning of a chapter 7 Bankruptcy.

• H Company is §1244 stock; D Corp. is a qualified small business for purposes of §1202. •

T did not receive any 1099-B’s. •

T received the following information returns:

o 1095-B indicating minimum essential coverage for all 12 months for T and Z

o 1099-INT box 1 filled in for total interest income earned from T’s bond portfolio

o W-2 with box 2 amount of $45,000; all other boxes are properly completed based on T’s salary amount

where does this information go on the tax return?

Explanation / Answer

When the stock is delisted, it means that you are not able to sell in the open market.

Here, all the trading activity for the stock was suspended as a result of bankruptcy. Hence, the loss has been suffered. In order to establish, there is documentation proof of bankruptcy. In such case, it is possible to book the loss in the year in which the company no longer exists.

Assuming that the stock has fulfilled the IRS guidelines for worthless stock, it is possible to report this worthless stock in the tax return, as per the following steps;