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2011 Irs Tax Forms Available

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2011 Irs Tax Forms Available

2011 irs tax forms available 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. 2011 irs tax forms available They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. 2011 irs tax forms available CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. 2011 irs tax forms available Opening a CCF account. 2011 irs tax forms available   If you are a U. 2011 irs tax forms available S. 2011 irs tax forms available citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. 2011 irs tax forms available However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. 2011 irs tax forms available This agreement will establish the following. 2011 irs tax forms available Agreement vessels. 2011 irs tax forms available Eligible vessels named in the agreement that will be the basis for the deferral of income tax. 2011 irs tax forms available Planned use of withdrawals. 2011 irs tax forms available Use of CCF funds to acquire, build, or rebuild a vessel. 2011 irs tax forms available CCF depository. 2011 irs tax forms available Where your CCF funds will be held. 2011 irs tax forms available    You can request an application kit or get additional information from NMFS at the following address. 2011 irs tax forms available 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. 2011 irs tax forms available nmfs. 2011 irs tax forms available noaa. 2011 irs tax forms available gov/mb/financial_services/ccf. 2011 irs tax forms available htm. 2011 irs tax forms available    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. 2011 irs tax forms available 204). 2011 irs tax forms available Their fax number is (301) 713-1939. 2011 irs tax forms available Eligible vessels. 2011 irs tax forms available   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. 2011 irs tax forms available For each type, certain requirements must be met. 2011 irs tax forms available Vessel weighing 5 tons or more. 2011 irs tax forms available   To be considered eligible, the vessel must meet all the following requirements. 2011 irs tax forms available Be built or rebuilt in the United States. 2011 irs tax forms available Be documented under the laws of the United States. 2011 irs tax forms available Be used commercially in the fisheries of the United States. 2011 irs tax forms available Be operated in the foreign or domestic commerce of the United States. 2011 irs tax forms available Vessel weighing less than 5 tons. 2011 irs tax forms available   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. 2011 irs tax forms available Be built or rebuilt in the United States. 2011 irs tax forms available Be owned by a U. 2011 irs tax forms available S. 2011 irs tax forms available citizen. 2011 irs tax forms available Have a home port in the United States. 2011 irs tax forms available Be used commercially in the fisheries of the United States. 2011 irs tax forms available Deferring tax on CCF deposits and earnings. 2011 irs tax forms available   You can use a CCF account to defer income tax by taking the following actions. 2011 irs tax forms available Making deposits to your CCF account from taxable income. 2011 irs tax forms available Excluding from income deposits assigned to certain accounts (discussed later). 2011 irs tax forms available Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. 2011 irs tax forms available Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. 2011 irs tax forms available    Reporting requirements. 2011 irs tax forms available 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. 2011 irs tax forms available This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. 2011 irs tax forms available For more information, contact the NMFS at the address or phone number given earlier. 2011 irs tax forms available 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. 2011 irs tax forms available Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. 2011 irs tax forms available Capital account. 2011 irs tax forms available   The capital account consists primarily of amounts attributable to the following items. 2011 irs tax forms available Allowable depreciation deductions for agreement vessels. 2011 irs tax forms available Any nontaxable return of capital from either (a) or (b), below. 2011 irs tax forms available The sale or other disposition of agreement vessels. 2011 irs tax forms available Insurance or indemnity proceeds attributable to agreement vessels. 2011 irs tax forms available Any tax-exempt interest earned on state or local bonds in your CCF account. 2011 irs tax forms available Capital gain account. 2011 irs tax forms available   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. 2011 irs tax forms available Any capital gain from either of the following sources. 2011 irs tax forms available The sale or other disposition of agreement vessels held for more than 6 months. 2011 irs tax forms available Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. 2011 irs tax forms available Any capital gain from assets held in your CCF account for more than 6 months. 2011 irs tax forms available Ordinary income account. 2011 irs tax forms available   The ordinary income account consists of amounts attributable to the following items. 2011 irs tax forms available 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. 2011 irs tax forms available Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. 2011 irs tax forms available The sale or other disposition of agreement vessels held for 6 months or less. 2011 irs tax forms available Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. 2011 irs tax forms available Any capital gain from assets held in your CCF account for 6 months or less. 2011 irs tax forms available Any ordinary income (such as depreciation recapture) from either of the following sources. 2011 irs tax forms available The sale or other disposition of agreement vessels. 2011 irs tax forms available Insurance or indemnity proceeds attributable to agreement vessels. 2011 irs tax forms available 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. 2011 irs tax forms available Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. 2011 irs tax forms available Capital gains. 2011 irs tax forms available   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. 2011 irs tax forms available This treatment applies to either of the following transactions. 2011 irs tax forms available The sale or other disposition of an agreement vessel. 2011 irs tax forms available The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 2011 irs tax forms available Depreciation recapture. 2011 irs tax forms available   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. 2011 irs tax forms available This treatment applies to either of the following transactions. 2011 irs tax forms available The sale or other disposition of an agreement vessel. 2011 irs tax forms available The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 2011 irs tax forms available Earnings from operations. 2011 irs tax forms available   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. 2011 irs tax forms available 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). 2011 irs tax forms available Next to line 43, write “CCF” and the amount of the deposits. 2011 irs tax forms available Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). 2011 irs tax forms available 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. 2011 irs tax forms available When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. 2011 irs tax forms available Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. 2011 irs tax forms available Self-employment tax. 2011 irs tax forms available   You must use your net profit or loss from your fishing business to figure your self-employment tax. 2011 irs tax forms available Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. 2011 irs tax forms available    Partnerships and S corporations. 2011 irs tax forms available 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). 2011 irs tax forms available   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). 2011 irs tax forms available 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. 2011 irs tax forms available However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. 2011 irs tax forms available Capital gains. 2011 irs tax forms available   Do not report any capital gains from the sale of capital assets held in your CCF account. 2011 irs tax forms available This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. 2011 irs tax forms available 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. 2011 irs tax forms available ” Interest and dividends. 2011 irs tax forms available   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. 2011 irs tax forms available However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. 2011 irs tax forms available ”   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. 2011 irs tax forms available ” Then, subtract the same amounts from the list and identify them as “CCF deposits. 2011 irs tax forms available ” Tax-exempt interest. 2011 irs tax forms available   Do not report tax-exempt interest from state or local bonds you held in your CCF account. 2011 irs tax forms available You are not required to report this interest on Form 1040, line 8b. 2011 irs tax forms available Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. 2011 irs tax forms available Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. 2011 irs tax forms available Acquiring, building, or rebuilding qualified vessels (defined next). 2011 irs tax forms available Making principal payments on the mortgage of a qualified vessel. 2011 irs tax forms available 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. 2011 irs tax forms available NMFS will approve amounts withdrawn to purchase trawl nets. 2011 irs tax forms available Qualified vessel. 2011 irs tax forms available   This is any vessel that meets all of the following requirements. 2011 irs tax forms available The vessel was built or rebuilt in the United States. 2011 irs tax forms available The vessel is documented under the laws of the United States. 2011 irs tax forms available 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. 2011 irs tax forms available How to determine the source of qualified withdrawals. 2011 irs tax forms available   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. 2011 irs tax forms available The capital account. 2011 irs tax forms available The capital gain account. 2011 irs tax forms available The ordinary income account. 2011 irs tax forms available Excluding qualified withdrawals from tax. 2011 irs tax forms available   Do not report on your income tax return any qualified withdrawals from your CCF account. 2011 irs tax forms available 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. 2011 irs tax forms available Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. 2011 irs tax forms available Qualified withdrawals are defined under Qualified Withdrawals, earlier. 2011 irs tax forms available Examples. 2011 irs tax forms available   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. 2011 irs tax forms available Amounts remaining in a CCF account upon termination of your agreement with NMFS. 2011 irs tax forms available 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. 2011 irs tax forms available Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. 2011 irs tax forms available You will generally be given 3 years to revise your plans to cover this excess balance. 2011 irs tax forms available Amounts you leave in your account for more than 25 years. 2011 irs tax forms available 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. 2011 irs tax forms available How to determine the source of nonqualified withdrawals. 2011 irs tax forms available    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. 2011 irs tax forms available The ordinary income account. 2011 irs tax forms available The capital gain account. 2011 irs tax forms available The capital account. 2011 irs tax forms available Paying tax on nonqualified withdrawals. 2011 irs tax forms available   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. 2011 irs tax forms available 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. 2011 irs tax forms available    Partnerships and S corporations. 2011 irs tax forms available 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). 2011 irs tax forms available 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. 2011 irs tax forms available Interest. 2011 irs tax forms available   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. 2011 irs tax forms available 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. 2011 irs tax forms available The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. 2011 irs tax forms available The interest rate on the nonqualified withdrawal is simple interest. 2011 irs tax forms available The rate is subject to change annually and is published in the Federal Register. 2011 irs tax forms available    You also can call NMFS at (301) 713-2393 (ext. 2011 irs tax forms available 204) to get the current interest rate. 2011 irs tax forms available Interest deduction. 2011 irs tax forms available   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. 2011 irs tax forms available Reporting the additional tax and interest. 2011 irs tax forms available   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. 2011 irs tax forms available Include the tax and interest on Form 1040, line 63 (for 2005). 2011 irs tax forms available To the left of line 63, write in the amount of tax and interest and “CCF. 2011 irs tax forms available ” Tax benefit rule. 2011 irs tax forms available   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. 2011 irs tax forms available The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. 2011 irs tax forms available That part is allowed as a net operating loss deduction. 2011 irs tax forms available More Information This section briefly discussed the CCF program. 2011 irs tax forms available For more detailed information, see the following legislative authorities. 2011 irs tax forms available Section 607 of the Merchant Marine Act of 1936, as amended (46 U. 2011 irs tax forms available S. 2011 irs tax forms available C. 2011 irs tax forms available 1177). 2011 irs tax forms available Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. 2011 irs tax forms available F. 2011 irs tax forms available R. 2011 irs tax forms available , Part 259). 2011 irs tax forms available Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. 2011 irs tax forms available F. 2011 irs tax forms available R. 2011 irs tax forms available , Part 3). 2011 irs tax forms available Section 7518 of the Internal Revenue Code (IRC 7518). 2011 irs tax forms available 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. 2011 irs tax forms available Also, see their web page at www. 2011 irs tax forms available nmfs. 2011 irs tax forms available noaa. 2011 irs tax forms available gov/mb/financial_services/ccf. 2011 irs tax forms available htm. 2011 irs tax forms available 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. 2011 irs tax forms available By selecting the method that is best for you, you will have quick and easy access to tax help. 2011 irs tax forms available Contacting your Taxpayer Advocate. 2011 irs tax forms available   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 2011 irs tax forms available   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. 2011 irs tax forms available 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. 2011 irs tax forms available   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. 2011 irs tax forms available irs. 2011 irs tax forms available gov/advocate. 2011 irs tax forms available   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). 2011 irs tax forms available Free tax services. 2011 irs tax forms available   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2011 irs tax forms available It contains a list of free tax publications and an index of tax topics. 2011 irs tax forms available It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2011 irs tax forms available Internet. 2011 irs tax forms available You can access the IRS website 24 hours a day, 7 days a week, at www. 2011 irs tax forms available irs. 2011 irs tax forms available gov to: E-file your return. 2011 irs tax forms available Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2011 irs tax forms available Check the status of your refund. 2011 irs tax forms available Click on Where's My Refund. 2011 irs tax forms available Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2011 irs tax forms available 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. 2011 irs tax forms available Download forms, instructions, and publications. 2011 irs tax forms available Order IRS products online. 2011 irs tax forms available Research your tax questions online. 2011 irs tax forms available Search publications online by topic or keyword. 2011 irs tax forms available View Internal Revenue Bulletins (IRBs) published in the last few years. 2011 irs tax forms available Figure your withholding allowances using our Form W-4 calculator. 2011 irs tax forms available Sign up to receive local and national tax news by email. 2011 irs tax forms available Get information on starting and operating a small business. 2011 irs tax forms available Phone. 2011 irs tax forms available Many services are available by phone. 2011 irs tax forms available Ordering forms, instructions, and publications. 2011 irs tax forms available Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. 2011 irs tax forms available You should receive your order within 10 days. 2011 irs tax forms available Asking tax questions. 2011 irs tax forms available Call the IRS with your tax questions at 1-800-829-1040. 2011 irs tax forms available Solving problems. 2011 irs tax forms available You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2011 irs tax forms available An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2011 irs tax forms available Call your local Taxpayer Assistance Center for an appointment. 2011 irs tax forms available To find the number, go to www. 2011 irs tax forms available irs. 2011 irs tax forms available gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 irs tax forms available TTY/TDD equipment. 2011 irs tax forms available If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2011 irs tax forms available TeleTax topics. 2011 irs tax forms available Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. 2011 irs tax forms available Refund information. 2011 irs tax forms available 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. 2011 irs tax forms available Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2011 irs tax forms available 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. 2011 irs tax forms available Evaluating the quality of our telephone services. 2011 irs tax forms available To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2011 irs tax forms available One method is for a second IRS representative to sometimes listen in on or record telephone calls. 2011 irs tax forms available Another is to ask some callers to complete a short survey at the end of the call. 2011 irs tax forms available Walk-in. 2011 irs tax forms available Many products and services are available on a walk-in basis. 2011 irs tax forms available Products. 2011 irs tax forms available You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 irs tax forms available 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. 2011 irs tax forms available Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2011 irs tax forms available Services. 2011 irs tax forms available You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2011 irs tax forms available An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2011 irs tax forms available 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. 2011 irs tax forms available 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. 2011 irs tax forms available A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2011 irs tax forms available To find the number, go to www. 2011 irs tax forms available irs. 2011 irs tax forms available gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 irs tax forms available Mail. 2011 irs tax forms available 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. 2011 irs tax forms available National Distribution Center P. 2011 irs tax forms available O. 2011 irs tax forms available Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. 2011 irs tax forms available 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. 2011 irs tax forms available The first release ships in late December and the final release ships in late February. 2011 irs tax forms available Current-year forms, instructions, and publications. 2011 irs tax forms available Prior-year forms, instructions, and publications. 2011 irs tax forms available Tax Map: an electronic research tool and finding aid. 2011 irs tax forms available Tax law frequently asked questions (FAQs). 2011 irs tax forms available Tax Topics from the IRS telephone response system. 2011 irs tax forms available Fill-in, print, and save features for most tax forms. 2011 irs tax forms available Internal Revenue Bulletins. 2011 irs tax forms available Toll-free and email technical support. 2011 irs tax forms available Buy the CD-ROM from National Technical Information Service (NTIS) at www. 2011 irs tax forms available irs. 2011 irs tax forms available 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). 2011 irs tax forms available CD-ROM for small businesses. 2011 irs tax forms available Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. 2011 irs tax forms available This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 2011 irs tax forms available All the business tax forms, instructions, and publications needed to successfully manage a business. 2011 irs tax forms available Tax law changes. 2011 irs tax forms available IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. 2011 irs tax forms available Web links to various government agencies, business associations, and IRS organizations. 2011 irs tax forms available “Rate the Product” survey—your opportunity to suggest changes for future editions. 2011 irs tax forms available An updated version of this CD is available each year in early April. 2011 irs tax forms available You can get a free copy by calling 1-800-829-3676 or by visiting www. 2011 irs tax forms available irs. 2011 irs tax forms available gov/smallbiz. 2011 irs tax forms available Prev  Up  Next   Home   More Online Publications
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The 2011 Irs Tax Forms Available

2011 irs tax forms available Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. 2011 irs tax forms available Ordering forms and publications. 2011 irs tax forms available Tax questions. 2011 irs tax forms available What's New Alternative minimum tax exemption increased. 2011 irs tax forms available  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). 2011 irs tax forms available Earned income credit. 2011 irs tax forms available  The maximum amount of income you can earn and still get the credit has increased. 2011 irs tax forms available You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. 2011 irs tax forms available For more information, see Earned Income Credit , later. 2011 irs tax forms available Exemption phaseout. 2011 irs tax forms available  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. 2011 irs tax forms available For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. 2011 irs tax forms available For more information, see Phaseout of Exemptions in Publication 501. 2011 irs tax forms available Limit on itemized deductions. 2011 irs tax forms available   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. 2011 irs tax forms available See Overall limitation , later. 2011 irs tax forms available Medical and dental expenses. 2011 irs tax forms available   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. 2011 irs tax forms available 5% of their adjusted gross income (10% for taxpayers under 65). 2011 irs tax forms available Same-sex marriages. 2011 irs tax forms available  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. 2011 irs tax forms available For more information, see Publication 501. 2011 irs tax forms available Reminders Future developments. 2011 irs tax forms available  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. 2011 irs tax forms available irs. 2011 irs tax forms available gov/pub554. 2011 irs tax forms available Tax return preparers. 2011 irs tax forms available  Choose your preparer carefully. 2011 irs tax forms available If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. 2011 irs tax forms available Remember, however, that you are still responsible for the accuracy of every item entered on your return. 2011 irs tax forms available If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. 2011 irs tax forms available Sale of home by surviving spouse. 2011 irs tax forms available  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. 2011 irs tax forms available For more information, see Sale of Home , later. 2011 irs tax forms available Third party designee. 2011 irs tax forms available  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, family member, or any other person you choose. 2011 irs tax forms available 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 return. 2011 irs tax forms available It also allows your designee to perform certain actions. 2011 irs tax forms available See your income tax return instructions for details. 2011 irs tax forms available Employment tax withholding. 2011 irs tax forms available  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. 2011 irs tax forms available Photographs of missing children. 2011 irs tax forms available  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 irs tax forms available Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 irs tax forms available 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. 2011 irs tax forms available Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. 2011 irs tax forms available The publication will help you determine if you need to file a return and, if so, what items to report on your return. 2011 irs tax forms available Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. 2011 irs tax forms available Table I has a list of questions you may have about filing your federal tax return. 2011 irs tax forms available To the right of each question is the location of the answer in this publication. 2011 irs tax forms available Also, at the back of this publication there is an index to help you search for the topic you need. 2011 irs tax forms available While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. 2011 irs tax forms available The following are some examples. 2011 irs tax forms available Higher gross income threshold for filing. 2011 irs tax forms available You must be age 65 or older at the end of the year to get this benefit. 2011 irs tax forms available You are considered age 65 on the day before your 65th birthday. 2011 irs tax forms available Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. 2011 irs tax forms available Higher standard deduction. 2011 irs tax forms available If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 2011 irs tax forms available You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. 2011 irs tax forms available Credit for the elderly or the disabled. 2011 irs tax forms available If you qualify, you may benefit from the credit for the elderly or the disabled. 2011 irs tax forms available To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. 2011 irs tax forms available Return preparation assistance. 2011 irs tax forms available   The IRS wants to make it easier for you to file your federal tax return. 2011 irs tax forms available You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. 2011 irs tax forms available Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 2011 irs tax forms available   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. 2011 irs tax forms available For the VITA/TCE site nearest you, contact your local IRS office. 2011 irs tax forms available For more information, see Free help with your tax return under How To Get Tax Help. 2011 irs tax forms available   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. 2011 irs tax forms available When asked, be ready to press in or speak your 5-digit ZIP code. 2011 irs tax forms available Or, you can visit their website on the Internet at www. 2011 irs tax forms available aarp. 2011 irs tax forms available org/money/taxaide. 2011 irs tax forms available Comments and suggestions. 2011 irs tax forms available   We welcome your comments about this publication and your suggestions for future editions. 2011 irs tax forms available   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 irs tax forms available NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 irs tax forms available Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 irs tax forms available   You can send your comments from www. 2011 irs tax forms available irs. 2011 irs tax forms available gov/formspubs/. 2011 irs tax forms available Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 irs tax forms available ”   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. 2011 irs tax forms available Ordering forms and publications. 2011 irs tax forms available   Visit www. 2011 irs tax forms available irs. 2011 irs tax forms available 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 business days after your request is received. 2011 irs tax forms available Internal Revenue Service 1201 N. 2011 irs tax forms available Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 irs tax forms available   If you have a tax question, check the information available on IRS. 2011 irs tax forms available gov or call 1-800-829-1040. 2011 irs tax forms available We cannot answer tax questions sent to either of the above addresses. 2011 irs tax forms available Table I. 2011 irs tax forms available What You Should Know About Federal Taxes Note. 2011 irs tax forms available The following is a list of questions you may have about filling out your federal income tax return. 2011 irs tax forms available  To the right of each question is the location of the answer in this publication. 2011 irs tax forms available What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. 2011 irs tax forms available Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. 2011 irs tax forms available How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. 2011 irs tax forms available Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. 2011 irs tax forms available What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. 2011 irs tax forms available How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. 2011 irs tax forms available Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. 2011 irs tax forms available What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. 2011 irs tax forms available Must I make estimated tax payments? See chapter 6. 2011 irs tax forms available How do I contact the IRS or get more information? See chapter 7. 2011 irs tax forms available Prev  Up  Next   Home   More Online Publications