Topics Interest income, Dividends and other corporate distributions, Real estate mortgage investment conduits (REMICs), financialasset securitization investment trusts (FASITs), and othercollateralized debt obligations (CDOs), S corporations, and Investment clubs. Useful Items Publication 525  Taxable and Nontaxable Income 537  Installment Sales 564  Mutual Fund Distributions 590  Individual Retirement Arrangements (IRAs) 925  Passive Activity and At-Risk Rules 1212  List of Original Issue Discount Instruments Form (and Instructions) Schedule B (Form 1040)  Interest and Ordinary Dividends Schedule 1 (Form 1040A)  Interest and Ordinary Dividends for Form 1040A Filers 1099  General Instructions for Forms 1099, 1098, 5498, and W-2G 3115  Application for Change in Accounting Method 6251  Alternative Minimum Tax -- Individuals 8582  Passive Activity Loss Limitations 8615  Tax for Children Under Age 14 Who Have Investment Income ofMore Than $1,400 five star hotel in Portimaro8814  Parents' Election To Report Child's Interest and Dividends 8815  Exclusion of Interest From Series EE and I U.S. Savings BondsIssued After 1989 8818  Optional Form To Record Redemption of Series EE and I U.S.Savings Bonds Issued After 1989