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H&r Block Free Tax SoftwareH&r block free tax software Publication 595 - Introductory Material Table of Contents Introduction Important Reminder Introduction This publication discusses the Capital Construction Fund (CCF). H&r block free tax software The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). H&r block free tax software This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels. H&r block free tax software This publication does not discuss all the tax rules that may apply to your fishing trade or business. H&r block free tax software For general information about the federal tax laws that apply to individuals, including commercial fishermen, who file Schedule C or C-EZ, see Publication 334, Tax Guide for Small Business. H&r block free tax software If your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations. H&r block free tax software Comments and suggestions. H&r block free tax software We welcome your comments about this publication and your suggestions for future editions. H&r block free tax software You can email us at *taxforms@irs. H&r block free tax software gov. H&r block free tax software Please put “Publications Comment” on the subject line. H&r block free tax software You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. H&r block free tax software NW, IR-6406 Washington, DC 20224 We respond to many letters by telephone. H&r block free tax software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block free tax software Important Reminder Photographs of missing children. H&r block free tax software The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block free tax software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block free tax software 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. H&r block free tax software Prev Up Next Home More Online Publications
Resolve Banking Problems
Beware: Fake Check Scams
Fake checks, including cashiers checks, can look so real even bank tellers can be fooled. However, just because you can withdraw the money, doesn't mean the check is good. Forgeries can take weeks to discover. You are responsible for the checks you deposit. If a check bounces, you owe the bank any money you withdrew. If someone wants to send you a check, insist on a cashier's check for the exact amount, preferably from a local bank or one with a branch in your area. Never accept a check and then agree to send a portion of the money back to the sender. For information or to report a scam, visit Federal Trade Commission.
Unsolicited Checks And Credit Offers
If you cash an unsolicited check you've received in the mail, you could be agreeing to pay for products or services you don't want or need, such as Internet access or membership in a web directory. In addition, those "guarantees" for credit cards or loans, regardless of credit history, are probably a scam. Legitimate lenders never guarantee credit. For information on how to identify fraudulent solicitations, contact the Federal Trade Commission.
Legitimate offers of credit often come in the form of "convenience checks", which credit card companies enclose with your monthly statement. However, these convenience checks may carry higher fees, a higher interest rate, and other restrictions. If you don't want the checks, be sure to shred them to protect yourself from dumpster divers and identity thieves.
Watch out for checks from someone in a foreign country claiming that you won a lottery, for an investment, or to pay for an item you sold online. This could be a scam. Even if you deposit the check, the check may not be legal. Don't rely on money from a check, especially foreign or unsolicited, until your bank says the check has cleared or if you know and trust the person who sent it to you.
Contact these Agencies to Solve Your Banking Problems
|Type of Institution||Regulatory Agency|
|State chartered banks and trust companies that are NOT member of the Federal Reserve System||Federal Deposit Insurance Corporation|
|State chartered banks and trust companies that are members of the Federal Reserve System||Federal Reserve System|
|State chartered banks||State Banking Authorities|
|Banks with National in the name or N.A. after the name||Comptroller of the Currency, U.S. Department of the Treasury|
|Federal savings and loans and federal savings banks||Comptroller of the Currency, U.S. Department of the Treasury|
|Federally chartered credit unions||National Credit Union Administration|