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1040 Ez Forms And Instructions

Filing State Income Taxes Online1040ez Form 2013 Pdf2010 Tax ReturnTurbotax Premier Federal E File State 2012 For Pc DownloadIrs Gov 1040xH&r Free FederalFree Tax Preparation1040ez Instructions 20132012 H&r Block Tax SoftwareTurbotax 1040x1040ez GovMilitaryonesource TaxesHow To File State TaxFree 2010 Tax ReturnState Income TaxesFiling Taxes 2014Www.irs.govform1040xHow To Amend Income Tax Return1040nr EIrs2012 Federal Tax Amendment1040x IrsFile 2006 Taxes FreeH R Block 2011 Free FilingHow Do I File Taxes As A StudentFederal Income Tax Form 1040ezHow Can I File My 2012 Taxes LateFile 2007 Fed Income TaxOnline Tax FilingWww Handrblock ComMy Free Tax.comSoftware For 1040nr1040ez Com1040 Ez Tax FormsH&r Block At HomeTaxes For Military MembersState Taxes FormsH R Block Free FileMy Pay2012 1040x

1040 Ez Forms And Instructions

1040 ez forms and instructions 11. 1040 ez forms and instructions   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. 1040 ez forms and instructions Generally, references to taxes on Form 720 include this fee. 1040 ez forms and instructions Specified health insurance policies. 1040 ez forms and instructions   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. 1040 ez forms and instructions 00, multiplied by the average number of lives covered under the policy for that policy year. 1040 ez forms and instructions Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. 1040 ez forms and instructions The actual count method. 1040 ez forms and instructions For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. 1040 ez forms and instructions The snapshot method. 1040 ez forms and instructions For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. 1040 ez forms and instructions The member months method. 1040 ez forms and instructions And, 4. 1040 ez forms and instructions The state form method. 1040 ez forms and instructions The member months data and the data reported on state forms are based on the calendar year. 1040 ez forms and instructions To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. 1040 ez forms and instructions For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. 1040 ez forms and instructions Applicable self-insured health plans. 1040 ez forms and instructions   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. 1040 ez forms and instructions 00, multiplied by the average number of lives covered under the plan for that plan year. 1040 ez forms and instructions Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. 1040 ez forms and instructions Actual count method. 1040 ez forms and instructions Snapshot method. 1040 ez forms and instructions Form 5500 method. 1040 ez forms and instructions However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. 1040 ez forms and instructions Reporting and paying the fee. 1040 ez forms and instructions   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. 1040 ez forms and instructions If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. 1040 ez forms and instructions If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. 1040 ez forms and instructions 30)), do not make an entry on the line for IRS No. 1040 ez forms and instructions 133 on those filings. 1040 ez forms and instructions   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). 1040 ez forms and instructions   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. 1040 ez forms and instructions See Electronic deposit requirement under How To Make Deposits in chapter 13, later. 1040 ez forms and instructions More information. 1040 ez forms and instructions   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. 1040 ez forms and instructions D. 1040 ez forms and instructions 9602, which is on page 746 of I. 1040 ez forms and instructions R. 1040 ez forms and instructions B. 1040 ez forms and instructions 2012-52 at www. 1040 ez forms and instructions irs. 1040 ez forms and instructions gov/pub/irs-irbs/irb12-52. 1040 ez forms and instructions pdf. 1040 ez forms and instructions Prev  Up  Next   Home   More Online Publications
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EFTPS: The Electronic Federal Tax Payment System

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The Easiest Way to Pay All Your Federal Taxes

EFTPS® is a system for paying federal taxes electronically using the Internet, or by phone using the EFTPS® Voice Response System. EFTPS® is offered free by the U.S. Department of Treasury. Over 12 million taxpayers are currently enrolled in the system. Since EFTPS® began in 1996, there have been over 1.45 billion electronic payments made, totaling over $29.5 trillion!
 


EFTPS® offers ...

  • Security
  • Convenience
  • Accuracy

Security You Can Count On

EFTPS® is a secure government web site that allows users to make federal tax payments electronically. Every user must have a secure Internet browser with 128-bit encryption in order to access the site. To log on to the system, an enrolled user must be authenticated with three pieces of unique information: Taxpayer Identification Number (EIN or SSN), EFTPS® Personal Identification Number (PIN) and an Internet Password. The combination of these three pieces of identification adds to the security of the site and the privacy of taxpayer data.

Convenience at Your Fingertips

  • EFTPS® offers you the convenience and flexibility of making your tax payments via the Internet or phone. You can initiate your tax payment from your home or office, 24/7.

  • Businesses and Individuals can schedule payments up to 365 days in advance. Scheduled payments can be changed or cancelled up to two business days in advance of the scheduled payment date.

  • You can use EFTPS® to make all your federal tax payments, including income, employment, estimated and excise taxes.

  • You can check up to 16 months of your EFTPS® payment history online or by calling EFTPS® Customer Service.

Accuracy You Can Depend On

By 8 p.m. ET at least one calendar day in advance of the due date, submit your payment instructions to EFTPS® to move the funds from your account to the Treasury's account for payment of your federal taxes. Funds will not move from your account until the date you indicate. You will receive an immediate acknowledgement of your payment instructions, and your bank statement will confirm the payment was made. 

EFTPS® Enrollment

To enroll, or for more information on enrollment, visit EFTPS® or call EFTPS® Customer Service to request an enrollment form:

  • 1-800-555-4477 
  • 1-800-733-4829 (TDD Hearing-Impaired)
  • 1-800-244-4829 (Español)

EFTPS Inquiry PIN

Beginning this year, when Payroll Service Providers enroll clients in EFTPS, an EFTPS Inquiry PIN will automatically be sent to the taxpayer.  Taxpayers who have had activity on their EFTPS account over the prior 12 months will also receive Inquiry PINs.  This Inquiry PIN allows the taxpayer access to monitor the EFTPS for transactions made on their behalf.

And there's more...

Tax professionals, accountants, and payroll companies are discovering the added benefits of using EFTPS®.

  • EFTPS® via the Internet or phone - Once enrolled, individual and business taxpayers can use the Internet to make all their federal tax payments via the Internet, or phone using the EFTPS® Voice Response System. Both payment methods are interchangeable. 

  • EFTPS® Batch Provider - Tax professionals/providers can register through this software and send up to 1,000 enrollments and 5,000 payments in one transaction. Users can synchronize enrollments and payments between the software and EFTPS® database in real-time. To download the EFTPS® Batch Provider Software and User's Manual visit EFTPS® and follow these steps:
  1. Click on HELP & INFORMATION
  2. Click on Downloads
  3. Click on Batch Provider Software User's Manual
  4. Click on Software (left side of screen) for additional information

  • EFTPS® Bulk Provider - Designed for payroll processors who initiate frequent payments from and desire automated enrollment through an Electronic Data Interchange (EDI) compatible system.

Additional Information is available in the articles below:

Publication 966 -  The Secure Way to Pay Your Federal Taxes for Businesses and Individuals

Publication 4990 - Tax Payment Instruction Booklet

Link for ordering free EFTPS® Marketing Materials

Electronic Payment Options Home Page

Current scams and phishing sites posing as the IRS

EFTPS® –  Treasury’s free service for paying federal taxes for individuals and businesses



 

Page Last Reviewed or Updated: 17-Mar-2014

The 1040 Ez Forms And Instructions

1040 ez forms and instructions Publication 595 - Main Contents Table of Contents Capital Construction FundCCF Accounts Types of Accounts You Must Maintain Within a CCF Tax Treatment of CCF Deposits Tax Treatment of CCF Earnings Tax Treatment of CCF Withdrawals More Information How To Get Tax Help Capital Construction Fund The following sections discuss CCF accounts and the types of bookkeeping accounts you must maintain when you invest in a CCF account. 1040 ez forms and instructions They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. 1040 ez forms and instructions CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. 1040 ez forms and instructions Opening a CCF account. 1040 ez forms and instructions   If you are a U. 1040 ez forms and instructions S. 1040 ez forms and instructions citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. 1040 ez forms and instructions However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. 1040 ez forms and instructions This agreement will establish the following. 1040 ez forms and instructions Agreement vessels. 1040 ez forms and instructions Eligible vessels named in the agreement that will be the basis for the deferral of income tax. 1040 ez forms and instructions Planned use of withdrawals. 1040 ez forms and instructions Use of CCF funds to acquire, build, or rebuild a vessel. 1040 ez forms and instructions CCF depository. 1040 ez forms and instructions Where your CCF funds will be held. 1040 ez forms and instructions    You can request an application kit or get additional information from NMFS at the following address. 1040 ez forms and instructions NOAA/NMFS, Financial Services Division, F/MB5 Capital Construction Fund Program 1315 East-West Highway Silver Spring, MD 20910-3282    You can obtain information on the Capital Construction Fund Program at the following website: www. 1040 ez forms and instructions nmfs. 1040 ez forms and instructions noaa. 1040 ez forms and instructions gov/mb/financial_services/ccf. 1040 ez forms and instructions htm. 1040 ez forms and instructions    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. 1040 ez forms and instructions 204). 1040 ez forms and instructions Their fax number is (301) 713-1939. 1040 ez forms and instructions Eligible vessels. 1040 ez forms and instructions   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. 1040 ez forms and instructions For each type, certain requirements must be met. 1040 ez forms and instructions Vessel weighing 5 tons or more. 1040 ez forms and instructions   To be considered eligible, the vessel must meet all the following requirements. 1040 ez forms and instructions Be built or rebuilt in the United States. 1040 ez forms and instructions Be documented under the laws of the United States. 1040 ez forms and instructions Be used commercially in the fisheries of the United States. 1040 ez forms and instructions Be operated in the foreign or domestic commerce of the United States. 1040 ez forms and instructions Vessel weighing less than 5 tons. 1040 ez forms and instructions   A small vessel, weighing at least 2 net tons but less than 5 net tons, must meet all the following requirements to be considered eligible. 1040 ez forms and instructions Be built or rebuilt in the United States. 1040 ez forms and instructions Be owned by a U. 1040 ez forms and instructions S. 1040 ez forms and instructions citizen. 1040 ez forms and instructions Have a home port in the United States. 1040 ez forms and instructions Be used commercially in the fisheries of the United States. 1040 ez forms and instructions Deferring tax on CCF deposits and earnings. 1040 ez forms and instructions   You can use a CCF account to defer income tax by taking the following actions. 1040 ez forms and instructions Making deposits to your CCF account from taxable income. 1040 ez forms and instructions Excluding from income deposits assigned to certain accounts (discussed later). 1040 ez forms and instructions Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. 1040 ez forms and instructions Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. 1040 ez forms and instructions    Reporting requirements. 1040 ez forms and instructions Beginning with the tax year in which you establish your agreement, you must report annual deposit and withdrawal activity to the NMFS on NOAA Form 34-82. 1040 ez forms and instructions This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. 1040 ez forms and instructions For more information, contact the NMFS at the address or phone number given earlier. 1040 ez forms and instructions Types of Accounts You Must Maintain Within a CCF This section discusses the three types of bookkeeping accounts you must maintain when you invest in a CCF account. 1040 ez forms and instructions Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. 1040 ez forms and instructions Capital account. 1040 ez forms and instructions   The capital account consists primarily of amounts attributable to the following items. 1040 ez forms and instructions Allowable depreciation deductions for agreement vessels. 1040 ez forms and instructions Any nontaxable return of capital from either (a) or (b), below. 1040 ez forms and instructions The sale or other disposition of agreement vessels. 1040 ez forms and instructions Insurance or indemnity proceeds attributable to agreement vessels. 1040 ez forms and instructions Any tax-exempt interest earned on state or local bonds in your CCF account. 1040 ez forms and instructions Capital gain account. 1040 ez forms and instructions   The capital gain account consists of amounts attributable to the following items reduced by any capital losses from assets held in your CCF account for more than 6 months. 1040 ez forms and instructions Any capital gain from either of the following sources. 1040 ez forms and instructions The sale or other disposition of agreement vessels held for more than 6 months. 1040 ez forms and instructions Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. 1040 ez forms and instructions Any capital gain from assets held in your CCF account for more than 6 months. 1040 ez forms and instructions Ordinary income account. 1040 ez forms and instructions   The ordinary income account consists of amounts attributable to the following items. 1040 ez forms and instructions Any earnings (without regard to the carryback of any net operating or net capital loss) from the operation of agreement vessels in the fisheries of the United States or in the foreign or domestic commerce of the United States. 1040 ez forms and instructions Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. 1040 ez forms and instructions The sale or other disposition of agreement vessels held for 6 months or less. 1040 ez forms and instructions Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. 1040 ez forms and instructions Any capital gain from assets held in your CCF account for 6 months or less. 1040 ez forms and instructions Any ordinary income (such as depreciation recapture) from either of the following sources. 1040 ez forms and instructions The sale or other disposition of agreement vessels. 1040 ez forms and instructions Insurance or indemnity proceeds attributable to agreement vessels. 1040 ez forms and instructions Any interest (not including tax-exempt interest from state and local bonds), most dividends, and other ordinary income earned on the assets in your CCF account. 1040 ez forms and instructions Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. 1040 ez forms and instructions Capital gains. 1040 ez forms and instructions   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. 1040 ez forms and instructions This treatment applies to either of the following transactions. 1040 ez forms and instructions The sale or other disposition of an agreement vessel. 1040 ez forms and instructions The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 1040 ez forms and instructions Depreciation recapture. 1040 ez forms and instructions   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. 1040 ez forms and instructions This treatment applies to either of the following transactions. 1040 ez forms and instructions The sale or other disposition of an agreement vessel. 1040 ez forms and instructions The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 1040 ez forms and instructions Earnings from operations. 1040 ez forms and instructions   Report earnings from the operation of agreement vessels on your Schedule C or C-EZ (Form 1040) even if you deposit part of these earnings into your CCF account. 1040 ez forms and instructions You subtract any part of the earnings you deposited into your CCF account from the amount you would otherwise enter as taxable income on Form 1040, line 43 (for 2005). 1040 ez forms and instructions Next to line 43, write “CCF” and the amount of the deposits. 1040 ez forms and instructions Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). 1040 ez forms and instructions If you deposit earnings from operations into your CCF account and you must complete other forms such as Form 6251, Alternative Minimum Tax (Individuals), or a worksheet for Schedule D (Form 1040), you will need to make an extra computation. 1040 ez forms and instructions When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. 1040 ez forms and instructions Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. 1040 ez forms and instructions Self-employment tax. 1040 ez forms and instructions   You must use your net profit or loss from your fishing business to figure your self-employment tax. 1040 ez forms and instructions Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. 1040 ez forms and instructions    Partnerships and S corporations. 1040 ez forms and instructions The deduction for partnership earnings from operations deposited into a CCF account is separately stated on Schedule K (Form 1065), line 13d, and allocated to the partners on Schedule K-1 (Form 1065), box 13 (for 2005). 1040 ez forms and instructions   The deduction for S corporation earnings deposited into a CCF account is separately stated on Schedule K (Form 1120S), line 12d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 12 (for 2005). 1040 ez forms and instructions Tax Treatment of CCF Earnings This section explains the tax treatment of the earnings from the assets in your CCF account when the earnings are redeposited or left in your account. 1040 ez forms and instructions However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. 1040 ez forms and instructions Capital gains. 1040 ez forms and instructions   Do not report any capital gains from the sale of capital assets held in your CCF account. 1040 ez forms and instructions This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. 1040 ez forms and instructions However, you should attach a statement to your tax return to list the payers and the amounts and to identify the capital gains as “CCF account earnings. 1040 ez forms and instructions ” Interest and dividends. 1040 ez forms and instructions   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. 1040 ez forms and instructions However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. 1040 ez forms and instructions ”   If you are required to file Schedule B (Form 1040), you can add these earnings to the list of payers and amounts on line 1 or line 5 and identify them as “CCF earnings. 1040 ez forms and instructions ” Then, subtract the same amounts from the list and identify them as “CCF deposits. 1040 ez forms and instructions ” Tax-exempt interest. 1040 ez forms and instructions   Do not report tax-exempt interest from state or local bonds you held in your CCF account. 1040 ez forms and instructions You are not required to report this interest on Form 1040, line 8b. 1040 ez forms and instructions Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. 1040 ez forms and instructions Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. 1040 ez forms and instructions Acquiring, building, or rebuilding qualified vessels (defined next). 1040 ez forms and instructions Making principal payments on the mortgage of a qualified vessel. 1040 ez forms and instructions NMFS will not approve amounts withdrawn to purchase nets not continuously attached to the vessel, such as seine nets, gill set-nets, and gill drift-nets. 1040 ez forms and instructions NMFS will approve amounts withdrawn to purchase trawl nets. 1040 ez forms and instructions Qualified vessel. 1040 ez forms and instructions   This is any vessel that meets all of the following requirements. 1040 ez forms and instructions The vessel was built or rebuilt in the United States. 1040 ez forms and instructions The vessel is documented under the laws of the United States. 1040 ez forms and instructions The person maintaining the CCF account agrees with the Secretary of Commerce that the vessel will be operated in United States foreign trade, Great Lakes trade, noncontiguous domestic trade, or the fisheries of the United States. 1040 ez forms and instructions How to determine the source of qualified withdrawals. 1040 ez forms and instructions   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. 1040 ez forms and instructions The capital account. 1040 ez forms and instructions The capital gain account. 1040 ez forms and instructions The ordinary income account. 1040 ez forms and instructions Excluding qualified withdrawals from tax. 1040 ez forms and instructions   Do not report on your income tax return any qualified withdrawals from your CCF account. 1040 ez forms and instructions Reduce the depreciable basis of fishing vessels you acquire, build, or rebuild when you make a qualified withdrawal from either the capital gain or the ordinary income account. 1040 ez forms and instructions Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. 1040 ez forms and instructions Qualified withdrawals are defined under Qualified Withdrawals, earlier. 1040 ez forms and instructions Examples. 1040 ez forms and instructions   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. 1040 ez forms and instructions Amounts remaining in a CCF account upon termination of your agreement with NMFS. 1040 ez forms and instructions Amounts you withdraw and use to make principal payments on the mortgage of a vessel if the basis of that vessel and the bases of other vessels you own have already been reduced to zero. 1040 ez forms and instructions Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. 1040 ez forms and instructions You will generally be given 3 years to revise your plans to cover this excess balance. 1040 ez forms and instructions Amounts you leave in your account for more than 25 years. 1040 ez forms and instructions There is a graduated schedule under which the percentage applied to determine the amount of the nonqualified withdrawal increases from 20% in the 26th year to 100% in the 30th year. 1040 ez forms and instructions How to determine the source of nonqualified withdrawals. 1040 ez forms and instructions    When you make a nonqualified withdrawal from your CCF account, the amount is treated as being withdrawn in the following order from the accounts listed below. 1040 ez forms and instructions The ordinary income account. 1040 ez forms and instructions The capital gain account. 1040 ez forms and instructions The capital account. 1040 ez forms and instructions Paying tax on nonqualified withdrawals. 1040 ez forms and instructions   In general, nonqualified withdrawals are taxed separately from your other gross income and at the highest marginal tax rate in effect for the year of withdrawal. 1040 ez forms and instructions However, nonqualified withdrawals treated as made from the capital gain account are taxed at a rate that cannot exceed 15% for individuals and 34% for corporations. 1040 ez forms and instructions    Partnerships and S corporations. 1040 ez forms and instructions Taxable nonqualified partnership withdrawals are separately stated on Schedule K (Form 1065), line 20c, and allocated to the partners on Schedule K-1 (Form 1065), box 20 (for 2005). 1040 ez forms and instructions Taxable nonqualified withdrawals by an S corporation are separately stated on Schedule K (Form 1120S), line 17d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 17. 1040 ez forms and instructions Interest. 1040 ez forms and instructions   You must pay interest on the additional tax due to nonqualified withdrawals that are treated as made from either the ordinary income or the capital gain account. 1040 ez forms and instructions The interest period begins on the last date for paying tax for the year for which you deposited the amount you withdrew from your CCF account. 1040 ez forms and instructions The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. 1040 ez forms and instructions The interest rate on the nonqualified withdrawal is simple interest. 1040 ez forms and instructions The rate is subject to change annually and is published in the Federal Register. 1040 ez forms and instructions    You also can call NMFS at (301) 713-2393 (ext. 1040 ez forms and instructions 204) to get the current interest rate. 1040 ez forms and instructions Interest deduction. 1040 ez forms and instructions   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. 1040 ez forms and instructions Reporting the additional tax and interest. 1040 ez forms and instructions   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. 1040 ez forms and instructions Include the tax and interest on Form 1040, line 63 (for 2005). 1040 ez forms and instructions To the left of line 63, write in the amount of tax and interest and “CCF. 1040 ez forms and instructions ” Tax benefit rule. 1040 ez forms and instructions   If any portion of your nonqualified withdrawal is properly attributable to contributions (not earnings on the contributions) you made to the CCF account that did not reduce your tax liability for any tax year prior to the withdrawal year, the following tax treatment applies. 1040 ez forms and instructions The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. 1040 ez forms and instructions That part is allowed as a net operating loss deduction. 1040 ez forms and instructions More Information This section briefly discussed the CCF program. 1040 ez forms and instructions For more detailed information, see the following legislative authorities. 1040 ez forms and instructions Section 607 of the Merchant Marine Act of 1936, as amended (46 U. 1040 ez forms and instructions S. 1040 ez forms and instructions C. 1040 ez forms and instructions 1177). 1040 ez forms and instructions Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. 1040 ez forms and instructions F. 1040 ez forms and instructions R. 1040 ez forms and instructions , Part 259). 1040 ez forms and instructions Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. 1040 ez forms and instructions F. 1040 ez forms and instructions R. 1040 ez forms and instructions , Part 3). 1040 ez forms and instructions Section 7518 of the Internal Revenue Code (IRC 7518). 1040 ez forms and instructions The application kit you can obtain from NMFS at the address or phone number given earlier may contain copies of some of these sources of additional information. 1040 ez forms and instructions Also, see their web page at www. 1040 ez forms and instructions nmfs. 1040 ez forms and instructions noaa. 1040 ez forms and instructions gov/mb/financial_services/ccf. 1040 ez forms and instructions htm. 1040 ez forms and instructions How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040 ez forms and instructions By selecting the method that is best for you, you will have quick and easy access to tax help. 1040 ez forms and instructions Contacting your Taxpayer Advocate. 1040 ez forms and instructions   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 1040 ez forms and instructions   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 1040 ez forms and instructions While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 1040 ez forms and instructions   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778, Call, write, or fax the Taxpayer Advocate office in your area, Call 1-800-829-4059 if you are a TTY/TDD user, or Visit www. 1040 ez forms and instructions irs. 1040 ez forms and instructions gov/advocate. 1040 ez forms and instructions   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). 1040 ez forms and instructions Free tax services. 1040 ez forms and instructions   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040 ez forms and instructions It contains a list of free tax publications and an index of tax topics. 1040 ez forms and instructions It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040 ez forms and instructions Internet. 1040 ez forms and instructions You can access the IRS website 24 hours a day, 7 days a week, at www. 1040 ez forms and instructions irs. 1040 ez forms and instructions gov to: E-file your return. 1040 ez forms and instructions Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040 ez forms and instructions Check the status of your refund. 1040 ez forms and instructions Click on Where's My Refund. 1040 ez forms and instructions Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1040 ez forms and instructions Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 ez forms and instructions Download forms, instructions, and publications. 1040 ez forms and instructions Order IRS products online. 1040 ez forms and instructions Research your tax questions online. 1040 ez forms and instructions Search publications online by topic or keyword. 1040 ez forms and instructions View Internal Revenue Bulletins (IRBs) published in the last few years. 1040 ez forms and instructions Figure your withholding allowances using our Form W-4 calculator. 1040 ez forms and instructions Sign up to receive local and national tax news by email. 1040 ez forms and instructions Get information on starting and operating a small business. 1040 ez forms and instructions Phone. 1040 ez forms and instructions Many services are available by phone. 1040 ez forms and instructions Ordering forms, instructions, and publications. 1040 ez forms and instructions Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. 1040 ez forms and instructions You should receive your order within 10 days. 1040 ez forms and instructions Asking tax questions. 1040 ez forms and instructions Call the IRS with your tax questions at 1-800-829-1040. 1040 ez forms and instructions Solving problems. 1040 ez forms and instructions You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040 ez forms and instructions An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040 ez forms and instructions Call your local Taxpayer Assistance Center for an appointment. 1040 ez forms and instructions To find the number, go to www. 1040 ez forms and instructions irs. 1040 ez forms and instructions gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040 ez forms and instructions TTY/TDD equipment. 1040 ez forms and instructions If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040 ez forms and instructions TeleTax topics. 1040 ez forms and instructions Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. 1040 ez forms and instructions Refund information. 1040 ez forms and instructions If you would like to check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information and follow the recorded instructions or call 1-800-829-1954. 1040 ez forms and instructions Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1040 ez forms and instructions Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 ez forms and instructions Evaluating the quality of our telephone services. 1040 ez forms and instructions To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040 ez forms and instructions One method is for a second IRS representative to sometimes listen in on or record telephone calls. 1040 ez forms and instructions Another is to ask some callers to complete a short survey at the end of the call. 1040 ez forms and instructions Walk-in. 1040 ez forms and instructions Many products and services are available on a walk-in basis. 1040 ez forms and instructions Products. 1040 ez forms and instructions You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040 ez forms and instructions Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. 1040 ez forms and instructions Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040 ez forms and instructions Services. 1040 ez forms and instructions You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040 ez forms and instructions An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040 ez forms and instructions If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040 ez forms and instructions No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040 ez forms and instructions A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040 ez forms and instructions To find the number, go to www. 1040 ez forms and instructions irs. 1040 ez forms and instructions gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040 ez forms and instructions Mail. 1040 ez forms and instructions You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. 1040 ez forms and instructions National Distribution Center P. 1040 ez forms and instructions O. 1040 ez forms and instructions Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. 1040 ez forms and instructions You can order Publication 1796, IRS Tax Products on CD-ROM, and obtain: A CD that is released twice so you have the latest products. 1040 ez forms and instructions The first release ships in late December and the final release ships in late February. 1040 ez forms and instructions Current-year forms, instructions, and publications. 1040 ez forms and instructions Prior-year forms, instructions, and publications. 1040 ez forms and instructions Tax Map: an electronic research tool and finding aid. 1040 ez forms and instructions Tax law frequently asked questions (FAQs). 1040 ez forms and instructions Tax Topics from the IRS telephone response system. 1040 ez forms and instructions Fill-in, print, and save features for most tax forms. 1040 ez forms and instructions Internal Revenue Bulletins. 1040 ez forms and instructions Toll-free and email technical support. 1040 ez forms and instructions Buy the CD-ROM from National Technical Information Service (NTIS) at www. 1040 ez forms and instructions irs. 1040 ez forms and instructions gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee). 1040 ez forms and instructions CD-ROM for small businesses. 1040 ez forms and instructions Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. 1040 ez forms and instructions This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 1040 ez forms and instructions All the business tax forms, instructions, and publications needed to successfully manage a business. 1040 ez forms and instructions Tax law changes. 1040 ez forms and instructions IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. 1040 ez forms and instructions Web links to various government agencies, business associations, and IRS organizations. 1040 ez forms and instructions “Rate the Product” survey—your opportunity to suggest changes for future editions. 1040 ez forms and instructions An updated version of this CD is available each year in early April. 1040 ez forms and instructions You can get a free copy by calling 1-800-829-3676 or by visiting www. 1040 ez forms and instructions irs. 1040 ez forms and instructions gov/smallbiz. 1040 ez forms and instructions Prev  Up  Next   Home   More Online Publications