[muawiyah]

Look here moron, it takes just a second to find an exception to your claim ~ http://www.irs.gov/uac/Form-2438,-Undistributed-Capital-Gains-Tax-Return ~ there are, of course, others.

IRS has thousands of different forms for all sorts of things. When you have a complex financial situation you will probably use more of them. When you have a simple financial situation you may use fewer of them.

[Kansas58]

All forms spill into the 1040
I am a CFP
You are an idiot.