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1040x Amended Tax Form

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1040x Amended Tax Form

1040x amended tax form 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. 1040x amended tax form They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. 1040x amended tax form CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. 1040x amended tax form Opening a CCF account. 1040x amended tax form   If you are a U. 1040x amended tax form S. 1040x amended tax form citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. 1040x amended tax form However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. 1040x amended tax form This agreement will establish the following. 1040x amended tax form Agreement vessels. 1040x amended tax form Eligible vessels named in the agreement that will be the basis for the deferral of income tax. 1040x amended tax form Planned use of withdrawals. 1040x amended tax form Use of CCF funds to acquire, build, or rebuild a vessel. 1040x amended tax form CCF depository. 1040x amended tax form Where your CCF funds will be held. 1040x amended tax form    You can request an application kit or get additional information from NMFS at the following address. 1040x amended tax form 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. 1040x amended tax form nmfs. 1040x amended tax form noaa. 1040x amended tax form gov/mb/financial_services/ccf. 1040x amended tax form htm. 1040x amended tax form    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. 1040x amended tax form 204). 1040x amended tax form Their fax number is (301) 713-1939. 1040x amended tax form Eligible vessels. 1040x amended tax form   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. 1040x amended tax form For each type, certain requirements must be met. 1040x amended tax form Vessel weighing 5 tons or more. 1040x amended tax form   To be considered eligible, the vessel must meet all the following requirements. 1040x amended tax form Be built or rebuilt in the United States. 1040x amended tax form Be documented under the laws of the United States. 1040x amended tax form Be used commercially in the fisheries of the United States. 1040x amended tax form Be operated in the foreign or domestic commerce of the United States. 1040x amended tax form Vessel weighing less than 5 tons. 1040x amended tax form   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. 1040x amended tax form Be built or rebuilt in the United States. 1040x amended tax form Be owned by a U. 1040x amended tax form S. 1040x amended tax form citizen. 1040x amended tax form Have a home port in the United States. 1040x amended tax form Be used commercially in the fisheries of the United States. 1040x amended tax form Deferring tax on CCF deposits and earnings. 1040x amended tax form   You can use a CCF account to defer income tax by taking the following actions. 1040x amended tax form Making deposits to your CCF account from taxable income. 1040x amended tax form Excluding from income deposits assigned to certain accounts (discussed later). 1040x amended tax form Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. 1040x amended tax form Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. 1040x amended tax form    Reporting requirements. 1040x amended tax form 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. 1040x amended tax form This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. 1040x amended tax form For more information, contact the NMFS at the address or phone number given earlier. 1040x amended tax form 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. 1040x amended tax form Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. 1040x amended tax form Capital account. 1040x amended tax form   The capital account consists primarily of amounts attributable to the following items. 1040x amended tax form Allowable depreciation deductions for agreement vessels. 1040x amended tax form Any nontaxable return of capital from either (a) or (b), below. 1040x amended tax form The sale or other disposition of agreement vessels. 1040x amended tax form Insurance or indemnity proceeds attributable to agreement vessels. 1040x amended tax form Any tax-exempt interest earned on state or local bonds in your CCF account. 1040x amended tax form Capital gain account. 1040x amended tax form   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. 1040x amended tax form Any capital gain from either of the following sources. 1040x amended tax form The sale or other disposition of agreement vessels held for more than 6 months. 1040x amended tax form Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. 1040x amended tax form Any capital gain from assets held in your CCF account for more than 6 months. 1040x amended tax form Ordinary income account. 1040x amended tax form   The ordinary income account consists of amounts attributable to the following items. 1040x amended tax form 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. 1040x amended tax form Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. 1040x amended tax form The sale or other disposition of agreement vessels held for 6 months or less. 1040x amended tax form Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. 1040x amended tax form Any capital gain from assets held in your CCF account for 6 months or less. 1040x amended tax form Any ordinary income (such as depreciation recapture) from either of the following sources. 1040x amended tax form The sale or other disposition of agreement vessels. 1040x amended tax form Insurance or indemnity proceeds attributable to agreement vessels. 1040x amended tax form 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. 1040x amended tax form Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. 1040x amended tax form Capital gains. 1040x amended tax form   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. 1040x amended tax form This treatment applies to either of the following transactions. 1040x amended tax form The sale or other disposition of an agreement vessel. 1040x amended tax form The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 1040x amended tax form Depreciation recapture. 1040x amended tax form   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. 1040x amended tax form This treatment applies to either of the following transactions. 1040x amended tax form The sale or other disposition of an agreement vessel. 1040x amended tax form The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 1040x amended tax form Earnings from operations. 1040x amended tax form   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. 1040x amended tax form 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). 1040x amended tax form Next to line 43, write “CCF” and the amount of the deposits. 1040x amended tax form Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). 1040x amended tax form 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. 1040x amended tax form When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. 1040x amended tax form Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. 1040x amended tax form Self-employment tax. 1040x amended tax form   You must use your net profit or loss from your fishing business to figure your self-employment tax. 1040x amended tax form Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. 1040x amended tax form    Partnerships and S corporations. 1040x amended tax form 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). 1040x amended tax form   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). 1040x amended tax form 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. 1040x amended tax form However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. 1040x amended tax form Capital gains. 1040x amended tax form   Do not report any capital gains from the sale of capital assets held in your CCF account. 1040x amended tax form This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. 1040x amended tax form 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. 1040x amended tax form ” Interest and dividends. 1040x amended tax form   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. 1040x amended tax form However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. 1040x amended tax form ”   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. 1040x amended tax form ” Then, subtract the same amounts from the list and identify them as “CCF deposits. 1040x amended tax form ” Tax-exempt interest. 1040x amended tax form   Do not report tax-exempt interest from state or local bonds you held in your CCF account. 1040x amended tax form You are not required to report this interest on Form 1040, line 8b. 1040x amended tax form Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. 1040x amended tax form Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. 1040x amended tax form Acquiring, building, or rebuilding qualified vessels (defined next). 1040x amended tax form Making principal payments on the mortgage of a qualified vessel. 1040x amended tax form 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. 1040x amended tax form NMFS will approve amounts withdrawn to purchase trawl nets. 1040x amended tax form Qualified vessel. 1040x amended tax form   This is any vessel that meets all of the following requirements. 1040x amended tax form The vessel was built or rebuilt in the United States. 1040x amended tax form The vessel is documented under the laws of the United States. 1040x amended tax form 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. 1040x amended tax form How to determine the source of qualified withdrawals. 1040x amended tax form   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. 1040x amended tax form The capital account. 1040x amended tax form The capital gain account. 1040x amended tax form The ordinary income account. 1040x amended tax form Excluding qualified withdrawals from tax. 1040x amended tax form   Do not report on your income tax return any qualified withdrawals from your CCF account. 1040x amended tax form 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. 1040x amended tax form Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. 1040x amended tax form Qualified withdrawals are defined under Qualified Withdrawals, earlier. 1040x amended tax form Examples. 1040x amended tax form   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. 1040x amended tax form Amounts remaining in a CCF account upon termination of your agreement with NMFS. 1040x amended tax form 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. 1040x amended tax form Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. 1040x amended tax form You will generally be given 3 years to revise your plans to cover this excess balance. 1040x amended tax form Amounts you leave in your account for more than 25 years. 1040x amended tax form 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. 1040x amended tax form How to determine the source of nonqualified withdrawals. 1040x amended tax form    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. 1040x amended tax form The ordinary income account. 1040x amended tax form The capital gain account. 1040x amended tax form The capital account. 1040x amended tax form Paying tax on nonqualified withdrawals. 1040x amended tax form   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. 1040x amended tax form 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. 1040x amended tax form    Partnerships and S corporations. 1040x amended tax form 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). 1040x amended tax form 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. 1040x amended tax form Interest. 1040x amended tax form   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. 1040x amended tax form 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. 1040x amended tax form The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. 1040x amended tax form The interest rate on the nonqualified withdrawal is simple interest. 1040x amended tax form The rate is subject to change annually and is published in the Federal Register. 1040x amended tax form    You also can call NMFS at (301) 713-2393 (ext. 1040x amended tax form 204) to get the current interest rate. 1040x amended tax form Interest deduction. 1040x amended tax form   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. 1040x amended tax form Reporting the additional tax and interest. 1040x amended tax form   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. 1040x amended tax form Include the tax and interest on Form 1040, line 63 (for 2005). 1040x amended tax form To the left of line 63, write in the amount of tax and interest and “CCF. 1040x amended tax form ” Tax benefit rule. 1040x amended tax form   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. 1040x amended tax form The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. 1040x amended tax form That part is allowed as a net operating loss deduction. 1040x amended tax form More Information This section briefly discussed the CCF program. 1040x amended tax form For more detailed information, see the following legislative authorities. 1040x amended tax form Section 607 of the Merchant Marine Act of 1936, as amended (46 U. 1040x amended tax form S. 1040x amended tax form C. 1040x amended tax form 1177). 1040x amended tax form Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. 1040x amended tax form F. 1040x amended tax form R. 1040x amended tax form , Part 259). 1040x amended tax form Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. 1040x amended tax form F. 1040x amended tax form R. 1040x amended tax form , Part 3). 1040x amended tax form Section 7518 of the Internal Revenue Code (IRC 7518). 1040x amended tax form 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. 1040x amended tax form Also, see their web page at www. 1040x amended tax form nmfs. 1040x amended tax form noaa. 1040x amended tax form gov/mb/financial_services/ccf. 1040x amended tax form htm. 1040x amended tax form 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. 1040x amended tax form By selecting the method that is best for you, you will have quick and easy access to tax help. 1040x amended tax form Contacting your Taxpayer Advocate. 1040x amended tax form   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 1040x amended tax form   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. 1040x amended tax form 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. 1040x amended tax form   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. 1040x amended tax form irs. 1040x amended tax form gov/advocate. 1040x amended tax form   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). 1040x amended tax form Free tax services. 1040x amended tax form   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040x amended tax form It contains a list of free tax publications and an index of tax topics. 1040x amended tax form It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040x amended tax form Internet. 1040x amended tax form You can access the IRS website 24 hours a day, 7 days a week, at www. 1040x amended tax form irs. 1040x amended tax form gov to: E-file your return. 1040x amended tax form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040x amended tax form Check the status of your refund. 1040x amended tax form Click on Where's My Refund. 1040x amended tax form Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1040x amended tax form 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. 1040x amended tax form Download forms, instructions, and publications. 1040x amended tax form Order IRS products online. 1040x amended tax form Research your tax questions online. 1040x amended tax form Search publications online by topic or keyword. 1040x amended tax form View Internal Revenue Bulletins (IRBs) published in the last few years. 1040x amended tax form Figure your withholding allowances using our Form W-4 calculator. 1040x amended tax form Sign up to receive local and national tax news by email. 1040x amended tax form Get information on starting and operating a small business. 1040x amended tax form Phone. 1040x amended tax form Many services are available by phone. 1040x amended tax form Ordering forms, instructions, and publications. 1040x amended tax form Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. 1040x amended tax form You should receive your order within 10 days. 1040x amended tax form Asking tax questions. 1040x amended tax form Call the IRS with your tax questions at 1-800-829-1040. 1040x amended tax form Solving problems. 1040x amended tax form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040x amended tax form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040x amended tax form Call your local Taxpayer Assistance Center for an appointment. 1040x amended tax form To find the number, go to www. 1040x amended tax form irs. 1040x amended tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x amended tax form TTY/TDD equipment. 1040x amended tax form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040x amended tax form TeleTax topics. 1040x amended tax form Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. 1040x amended tax form Refund information. 1040x amended tax form 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. 1040x amended tax form Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1040x amended tax form 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. 1040x amended tax form Evaluating the quality of our telephone services. 1040x amended tax form To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040x amended tax form One method is for a second IRS representative to sometimes listen in on or record telephone calls. 1040x amended tax form Another is to ask some callers to complete a short survey at the end of the call. 1040x amended tax form Walk-in. 1040x amended tax form Many products and services are available on a walk-in basis. 1040x amended tax form Products. 1040x amended tax form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x amended tax form 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. 1040x amended tax form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040x amended tax form Services. 1040x amended tax form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040x amended tax form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040x amended tax form 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. 1040x amended tax form 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. 1040x amended tax form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040x amended tax form To find the number, go to www. 1040x amended tax form irs. 1040x amended tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x amended tax form Mail. 1040x amended tax form 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. 1040x amended tax form National Distribution Center P. 1040x amended tax form O. 1040x amended tax form Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. 1040x amended tax form 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. 1040x amended tax form The first release ships in late December and the final release ships in late February. 1040x amended tax form Current-year forms, instructions, and publications. 1040x amended tax form Prior-year forms, instructions, and publications. 1040x amended tax form Tax Map: an electronic research tool and finding aid. 1040x amended tax form Tax law frequently asked questions (FAQs). 1040x amended tax form Tax Topics from the IRS telephone response system. 1040x amended tax form Fill-in, print, and save features for most tax forms. 1040x amended tax form Internal Revenue Bulletins. 1040x amended tax form Toll-free and email technical support. 1040x amended tax form Buy the CD-ROM from National Technical Information Service (NTIS) at www. 1040x amended tax form irs. 1040x amended tax form 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). 1040x amended tax form CD-ROM for small businesses. 1040x amended tax form Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. 1040x amended tax form This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 1040x amended tax form All the business tax forms, instructions, and publications needed to successfully manage a business. 1040x amended tax form Tax law changes. 1040x amended tax form IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. 1040x amended tax form Web links to various government agencies, business associations, and IRS organizations. 1040x amended tax form “Rate the Product” survey—your opportunity to suggest changes for future editions. 1040x amended tax form An updated version of this CD is available each year in early April. 1040x amended tax form You can get a free copy by calling 1-800-829-3676 or by visiting www. 1040x amended tax form irs. 1040x amended tax form gov/smallbiz. 1040x amended tax form Prev  Up  Next   Home   More Online Publications
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The 1040x Amended Tax Form

1040x amended tax form Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040x amended tax form Tax questions. 1040x amended tax form Useful Items - You may want to see: What's New Earned income credit. 1040x amended tax form  The maximum income you can earn and still claim the earned income credit has increased. 1040x amended tax form You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. 1040x amended tax form See Earned Income Credit , later, under Credits. 1040x amended tax form Standard mileage rate. 1040x amended tax form  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. 1040x amended tax form 5 cents a mile. 1040x amended tax form The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. 1040x amended tax form The standard mileage rate for charitable use of your vehicle is 14 cents a mile. 1040x amended tax form Filing status for same-sex married couples. 1040x amended tax form  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 1040x amended tax form See Filing Returns , later. 1040x amended tax form Reminders Change of address. 1040x amended tax form  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. 1040x amended tax form Mail it to the Internal Revenue Service Center for your old address. 1040x amended tax form (Addresses for the Service Centers are on the back of the form. 1040x amended tax form ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. 1040x amended tax form Third party designee. 1040x amended tax form  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. 1040x amended tax form This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. 1040x amended tax form It also allows your designee to perform certain actions. 1040x amended tax form See your income tax instructions for details. 1040x amended tax form Future developments. 1040x amended tax form  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. 1040x amended tax form irs. 1040x amended tax form gov/pub3. 1040x amended tax form Photographs of missing children. 1040x amended tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x amended tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x amended tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040x amended tax form Introduction This publication covers the special tax situations of active members of the U. 1040x amended tax form S. 1040x amended tax form Armed Forces. 1040x amended tax form It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. 1040x amended tax form For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. 1040x amended tax form If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. 1040x amended tax form See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. 1040x amended tax form For federal tax purposes, the U. 1040x amended tax form S. 1040x amended tax form Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. 1040x amended tax form The U. 1040x amended tax form S. 1040x amended tax form Armed Forces also includes the Coast Guard. 1040x amended tax form It does not include the U. 1040x amended tax form S. 1040x amended tax form Merchant Marine or the American Red Cross. 1040x amended tax form Members serving in an area designated or treated as a combat zone are granted special tax benefits. 1040x amended tax form In the event an area ceases to be a combat zone, the IRS will do its best to notify you. 1040x amended tax form Many of the relief provisions will end at that time. 1040x amended tax form Comments and suggestions. 1040x amended tax form   We welcome your comments about this publication and your suggestions for future editions. 1040x amended tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x amended tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x amended tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x amended tax form   You can send your comments from www. 1040x amended tax form irs. 1040x amended tax form gov/formspubs. 1040x amended tax form Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040x amended tax form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x amended tax form Ordering forms and publications. 1040x amended tax form   Visit www. 1040x amended tax form irs. 1040x amended tax form gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040x amended tax form Internal Revenue Service 1201 N. 1040x amended tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x amended tax form   If you have a tax question, check the information available on IRS. 1040x amended tax form gov or call 1-800-829-1040. 1040x amended tax form We cannot answer tax questions sent to either of the above addresses. 1040x amended tax form Useful Items - You may want to see: Publication 54 Tax Guide for U. 1040x amended tax form S. 1040x amended tax form Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. 1040x amended tax form S. 1040x amended tax form Government Civilian Employees Stationed Abroad 519 U. 1040x amended tax form S. 1040x amended tax form Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. 1040x amended tax form S. 1040x amended tax form Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. 1040x amended tax form S. 1040x amended tax form Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. 1040x amended tax form Prev  Up  Next   Home   More Online Publications