can u give a list of short stocks ?

can anybody give a list of stocks that are used for shorting or any websites that will tell. i know one stock that is shorting SKF.
is that true that short stocks value goes up as the market comes down.

also i have account with zecco. and i have been trading for 1 year. i dont know how will i file my tax. can u tell me what to do. but i have lost money since i started trading. i started with 9500$ and now i have 7000$. do i have to file.