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2011 Tax Forms 1040a

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2011 Tax Forms 1040a

2011 tax forms 1040a Index A Alien Resident, Resident alien. 2011 tax forms 1040a American Institute in Taiwan, U. 2011 tax forms 1040a S. 2011 tax forms 1040a employees of, American Institute in Taiwan. 2011 tax forms 1040a American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. 2011 tax forms 1040a Last year, Bona fide resident for part of a year. 2011 tax forms 1040a Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. 2011 tax forms 1040a , Reassignment. 2011 tax forms 1040a Treaty provisions, Special agreements and treaties. 2011 tax forms 1040a Voting by absentee ballot, Effect of voting by absentee ballot. 2011 tax forms 1040a Waiver of time requirements, Waiver of Time Requirements, U. 2011 tax forms 1040a S. 2011 tax forms 1040a Travel Restrictions C Camps, foreign, Foreign camps. 2011 tax forms 1040a Carryover of housing deduction, Carryover. 2011 tax forms 1040a Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. 2011 tax forms 1040a Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. 2011 tax forms 1040a , Earned income credit. 2011 tax forms 1040a Foreign tax, Foreign tax credit. 2011 tax forms 1040a , Taxes of Foreign Countries and U. 2011 tax forms 1040a S. 2011 tax forms 1040a Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. 2011 tax forms 1040a S. 2011 tax forms 1040a Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. 2011 tax forms 1040a Social security number, Social security number. 2011 tax forms 1040a Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. 2011 tax forms 1040a E Earned income Foreign, Foreign Earned Income, Foreign camps. 2011 tax forms 1040a , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. 2011 tax forms 1040a Earned income credit, Earned income credit. 2011 tax forms 1040a , Earned income credit. 2011 tax forms 1040a Employer-provided amounts, Employer-provided amounts. 2011 tax forms 1040a Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. 2011 tax forms 1040a Meals and lodging, Exclusion of Meals and Lodging U. 2011 tax forms 1040a S. 2011 tax forms 1040a possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. 2011 tax forms 1040a Meeting bona fide residence or physical presence test, Extension of time to meet tests. 2011 tax forms 1040a F Fellowships, Scholarships and fellowships. 2011 tax forms 1040a Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. 2011 tax forms 1040a Figuring U. 2011 tax forms 1040a S. 2011 tax forms 1040a income tax, Figuring actual tax. 2011 tax forms 1040a Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 2011 tax forms 1040a Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. 2011 tax forms 1040a , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. 2011 tax forms 1040a Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. 2011 tax forms 1040a , Publication 54 - Additional Material Household, second, Second foreign household. 2011 tax forms 1040a Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. 2011 tax forms 1040a Foreign earned income Defined, Foreign Earned Income, More information. 2011 tax forms 1040a U. 2011 tax forms 1040a S. 2011 tax forms 1040a Government employees, U. 2011 tax forms 1040a S. 2011 tax forms 1040a Government Employees, More information. 2011 tax forms 1040a Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. 2011 tax forms 1040a Foreign tax credit, Foreign tax credit or deduction. 2011 tax forms 1040a Income received after year earned, Paid in year following work. 2011 tax forms 1040a , Example. 2011 tax forms 1040a Limit, Limit on Excludable Amount, Physical presence test. 2011 tax forms 1040a , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. 2011 tax forms 1040a Part-year exclusion, Part-year exclusion. 2011 tax forms 1040a Physical presence test, maximum exclusion, Physical presence test. 2011 tax forms 1040a Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. 2011 tax forms 1040a Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. 2011 tax forms 1040a Foreign tax credit, Foreign tax credit or deduction. 2011 tax forms 1040a Foreign housing exclusion/deduction Carryover of deduction, Carryover. 2011 tax forms 1040a Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. 2011 tax forms 1040a Housing amount, Housing Amount Housing expenses, Housing expenses. 2011 tax forms 1040a Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. 2011 tax forms 1040a Second foreign household, Second foreign household. 2011 tax forms 1040a Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. 2011 tax forms 1040a , Foreign tax credit or deduction. 2011 tax forms 1040a Foreign taxes Credit for, Foreign tax credit. 2011 tax forms 1040a , Taxes of Foreign Countries and U. 2011 tax forms 1040a S. 2011 tax forms 1040a Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. 2011 tax forms 1040a S. 2011 tax forms 1040a Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. 2011 tax forms 1040a Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. 2011 tax forms 1040a , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. 2011 tax forms 1040a 2350, How to get an extension. 2011 tax forms 1040a 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. 2011 tax forms 1040a 4868, Automatic 6-month extension. 2011 tax forms 1040a 673, Statement. 2011 tax forms 1040a 8689, Non-USVI resident with USVI income. 2011 tax forms 1040a 8822, Reminders W-4, Foreign tax credit. 2011 tax forms 1040a Free tax services, Free help with your tax return. 2011 tax forms 1040a Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. 2011 tax forms 1040a Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. 2011 tax forms 1040a Where to file, Resident of Guam. 2011 tax forms 1040a H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. 2011 tax forms 1040a Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. 2011 tax forms 1040a Expenses, Housing expenses. 2011 tax forms 1040a I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. 2011 tax forms 1040a Blocked, Blocked Income Community, Community income. 2011 tax forms 1040a Corporation, Income from a corporation. 2011 tax forms 1040a Earned, Foreign Earned Income, Foreign camps. 2011 tax forms 1040a , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. 2011 tax forms 1040a Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. 2011 tax forms 1040a Pensions and annuities, Pensions and annuities. 2011 tax forms 1040a , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. 2011 tax forms 1040a Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. 2011 tax forms 1040a Reimbursement of moving expenses, Reimbursement of moving expenses. 2011 tax forms 1040a Rental, Rental income. 2011 tax forms 1040a Royalties, Royalties. 2011 tax forms 1040a Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. 2011 tax forms 1040a Source of, Source of Earned Income Stock options, Stock options. 2011 tax forms 1040a Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. 2011 tax forms 1040a Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. 2011 tax forms 1040a Income exclusion, Limit on Excludable Amount, Physical presence test. 2011 tax forms 1040a Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. 2011 tax forms 1040a N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 2011 tax forms 1040a Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. 2011 tax forms 1040a Where to file, Resident of the Commonwealth of the Northern Mariana Islands. 2011 tax forms 1040a P Part-year exclusion, Part-year exclusion. 2011 tax forms 1040a Pay for personal services, Earned income. 2011 tax forms 1040a , Common Benefits Paying U. 2011 tax forms 1040a S. 2011 tax forms 1040a tax in foreign currency, Paying U. 2011 tax forms 1040a S. 2011 tax forms 1040a tax in foreign currency. 2011 tax forms 1040a Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. 2011 tax forms 1040a , Common Benefits Withholding from, Withholding from pension payments. 2011 tax forms 1040a Physical presence test 12-month period, How to figure the 12-month period. 2011 tax forms 1040a Defined, Physical Presence Test Maximum exclusion, Physical presence test. 2011 tax forms 1040a Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. 2011 tax forms 1040a S. 2011 tax forms 1040a Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. 2011 tax forms 1040a S. 2011 tax forms 1040a Virgin Islands Residents of, Puerto Rico. 2011 tax forms 1040a Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. 2011 tax forms 1040a Employee expenses, Reimbursement of employee expenses. 2011 tax forms 1040a Moving expenses, Reimbursement of moving expenses. 2011 tax forms 1040a Resident alien defined, Resident alien. 2011 tax forms 1040a Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. 2011 tax forms 1040a Second foreign household, Second foreign household. 2011 tax forms 1040a , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. 2011 tax forms 1040a Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. 2011 tax forms 1040a T Taiwan, American Institute in, American Institute in Taiwan. 2011 tax forms 1040a Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. 2011 tax forms 1040a Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. 2011 tax forms 1040a Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. 2011 tax forms 1040a S. 2011 tax forms 1040a Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. 2011 tax forms 1040a S. 2011 tax forms 1040a Government employees, U. 2011 tax forms 1040a S. 2011 tax forms 1040a Government Employees, More information. 2011 tax forms 1040a U. 2011 tax forms 1040a S. 2011 tax forms 1040a Virgin Islands Possession exclusion, Puerto Rico and U. 2011 tax forms 1040a S. 2011 tax forms 1040a Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. 2011 tax forms 1040a Residents of, Resident of U. 2011 tax forms 1040a S. 2011 tax forms 1040a Virgin Islands (USVI). 2011 tax forms 1040a Where to file, Resident of U. 2011 tax forms 1040a S. 2011 tax forms 1040a Virgin Islands (USVI). 2011 tax forms 1040a W Waiver of time requirements, Waiver of Time Requirements, U. 2011 tax forms 1040a S. 2011 tax forms 1040a Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. 2011 tax forms 1040a , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. 2011 tax forms 1040a Guam residents, Resident of Guam. 2011 tax forms 1040a No legal residence in U. 2011 tax forms 1040a S. 2011 tax forms 1040a , Where To File Virgin Islands residents, nonresidents, Resident of U. 2011 tax forms 1040a S. 2011 tax forms 1040a Virgin Islands (USVI). 2011 tax forms 1040a Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. 2011 tax forms 1040a Prev  Up     Home   More Online Publications
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The 2011 Tax Forms 1040a

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