File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How To File 2012 Tax Return Late

Hrblock HomeFree Irs ExtensionFree Online Amended Tax ReturnIncome Tax Form 1040ezTurbotax 2012Need To Amend 2010 Tax ReturnTax Credit For StudentsIrs OrgHow To File Self Employed Taxes Step By StepHrblock LoginFile 2011 Taxes TurbotaxIrs Forms Amended Tax ReturnFile Tax Extension OnlineTurbotax OnlineHow To Fill Out 1040x Form1040ez Tax Form 2013Fillable Form 1040xIrs 2011 Tax Return FormsIrs 1040 Ez 2012Tax Planning Us 1040aAarp Free Tax Preparation LocationsFree Tax Form1040ez Tax Form InstructionsFree 1040x Filing Online1040ez 2012 InstructionsTax StudentPrintable 1040ez Tax FormHow To File Taxes While Unemployed2011 Tax Forms 1040ezFiling 1040 OnlineTax Act 20092011 Form 1040 EzFree Tax CalculatorFiling State Taxes Free Online2011 Tax Form 1040ezIncome Tax Forms 20122011 Form 1040File A Free Tax Extension OnlineState Tax Return Filing2011 1040

How To File 2012 Tax Return Late

How to file 2012 tax return late Publication 584 - Main Content Table of Contents LossesCost or other basis. How to file 2012 tax return late Fair market value. How to file 2012 tax return late Exception for personal-use real property. How to file 2012 tax return late More information. How to file 2012 tax return late Comments and SuggestionsOrdering forms and publications. How to file 2012 tax return late Tax questions. How to file 2012 tax return late How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to file 2012 tax return late Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. How to file 2012 tax return late However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. How to file 2012 tax return late Any reimbursement you receive will reduce the loss. How to file 2012 tax return late If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. How to file 2012 tax return late Amount of loss. How to file 2012 tax return late   You figure the amount of your loss using the following steps. How to file 2012 tax return late Determine your cost or other basis in the property before the casualty or theft. How to file 2012 tax return late Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. How to file 2012 tax return late (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. How to file 2012 tax return late ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. How to file 2012 tax return late Apply the deduction limits, discussed later, to determine the amount of your deductible loss. How to file 2012 tax return late Cost or other basis. How to file 2012 tax return late   Cost or other basis usually means original cost plus improvements. How to file 2012 tax return late If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. How to file 2012 tax return late If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. How to file 2012 tax return late Fair market value. How to file 2012 tax return late   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. How to file 2012 tax return late When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. How to file 2012 tax return late Separate computations. How to file 2012 tax return late   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. How to file 2012 tax return late Then combine the losses to determine the total loss from that casualty or theft. How to file 2012 tax return late Exception for personal-use real property. How to file 2012 tax return late   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. How to file 2012 tax return late Figure the loss using the smaller of the following. How to file 2012 tax return late The decrease in FMV of the entire property. How to file 2012 tax return late The adjusted basis of the entire property. How to file 2012 tax return late Deduction limits. How to file 2012 tax return late   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. How to file 2012 tax return late You do this on Form 4684, section A. How to file 2012 tax return late If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. How to file 2012 tax return late You must reduce each casualty or theft loss by $100 ($100 rule). How to file 2012 tax return late You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). How to file 2012 tax return late More information. How to file 2012 tax return late   For more information about the deduction limits, see Publication 547. How to file 2012 tax return late When your loss is deductible. How to file 2012 tax return late   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. How to file 2012 tax return late You can generally deduct a theft loss only in the year you discovered your property was stolen. How to file 2012 tax return late However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. How to file 2012 tax return late For details, see Disaster Area Losses in Publication 547. How to file 2012 tax return late Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. How to file 2012 tax return late You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How to file 2012 tax return late NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. How to file 2012 tax return late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file 2012 tax return late You can email us at taxforms@irs. How to file 2012 tax return late gov. How to file 2012 tax return late Please put “Publications Comment” on the subject line. How to file 2012 tax return late You can also send us comments from www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/formspubs. How to file 2012 tax return late Select “Comment on Tax Forms and Publications” under “Information about. How to file 2012 tax return late ” 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. How to file 2012 tax return late Ordering forms and publications. How to file 2012 tax return late   Visit www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to file 2012 tax return late Internal Revenue Service 1201 N. How to file 2012 tax return late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file 2012 tax return late   If you have a tax question, check the information available on IRS. How to file 2012 tax return late gov or call 1-800-829-1040. How to file 2012 tax return late We cannot answer tax questions sent to either of the above addresses. How to file 2012 tax return late 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. How to file 2012 tax return late By selecting the method that is best for you, you will have quick and easy access to tax help. How to file 2012 tax return late Free help with your return. How to file 2012 tax return late   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to file 2012 tax return late The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to file 2012 tax return late Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to file 2012 tax return late To find the nearest VITA or TCE site, visit IRS. How to file 2012 tax return late gov or call 1-800-906-9887 or 1-800-829-1040. How to file 2012 tax return late   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file 2012 tax return late To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. How to file 2012 tax return late aarp. How to file 2012 tax return late org/money/taxaide. How to file 2012 tax return late   For more information on these programs, go to IRS. How to file 2012 tax return late gov and enter keyword “VITA” in the upper right-hand corner. How to file 2012 tax return late Internet. How to file 2012 tax return late You can access the IRS website at IRS. How to file 2012 tax return late gov 24 hours a day, 7 days a week to: E-file your return. How to file 2012 tax return late Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to file 2012 tax return late Check the status of your 2011 refund. How to file 2012 tax return late Go to IRS. How to file 2012 tax return late gov and click on Where's My Refund. How to file 2012 tax return late Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file 2012 tax return late If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file 2012 tax return late Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file 2012 tax return late Download forms, including talking tax forms, instructions, and publications. How to file 2012 tax return late Order IRS products online. How to file 2012 tax return late Research your tax questions online. How to file 2012 tax return late Search publications online by topic or keyword. How to file 2012 tax return late Use the online Internal Revenue Code, regulations, or other official guidance. How to file 2012 tax return late View Internal Revenue Bulletins (IRBs) published in the last few years. How to file 2012 tax return late Figure your withholding allowances using the withholding calculator online at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/individuals. How to file 2012 tax return late Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/individuals. How to file 2012 tax return late Sign up to receive local and national tax news by email. How to file 2012 tax return late Get information on starting and operating a small business. How to file 2012 tax return late Phone. How to file 2012 tax return late Many services are available by phone. How to file 2012 tax return late   Ordering forms, instructions, and publications. How to file 2012 tax return late Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to file 2012 tax return late You should receive your order within 10 days. How to file 2012 tax return late Asking tax questions. How to file 2012 tax return late Call the IRS with your tax questions at 1-800-829-1040. How to file 2012 tax return late Solving problems. How to file 2012 tax return late You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to file 2012 tax return late An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file 2012 tax return late Call your local Taxpayer Assistance Center for an appointment. How to file 2012 tax return late To find the number, go to www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file 2012 tax return late TTY/TDD equipment. How to file 2012 tax return late If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to file 2012 tax return late TeleTax topics. How to file 2012 tax return late Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to file 2012 tax return late Refund information. How to file 2012 tax return late To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How to file 2012 tax return late Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file 2012 tax return late If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file 2012 tax return late Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file 2012 tax return late If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How to file 2012 tax return late Other refund information. How to file 2012 tax return late To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. How to file 2012 tax return late Evaluating the quality of our telephone services. How to file 2012 tax return late To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to file 2012 tax return late One method is for a second IRS representative to listen in on or record random telephone calls. How to file 2012 tax return late Another is to ask some callers to complete a short survey at the end of the call. How to file 2012 tax return late Walk-in. How to file 2012 tax return late Many products and services are available on a walk-in basis. How to file 2012 tax return late   Products. How to file 2012 tax return late You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file 2012 tax return late 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 or photocopy from reproducible proofs. How to file 2012 tax return late Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to file 2012 tax return late Services. How to file 2012 tax return late You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to file 2012 tax return late An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to file 2012 tax return late If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are 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. How to file 2012 tax return late No appointment is necessary—just walk in. How to file 2012 tax return late If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to file 2012 tax return late A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to file 2012 tax return late If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to file 2012 tax return late All other issues will be handled without an appointment. How to file 2012 tax return late To find the number of your local office, go to  www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file 2012 tax return late Mail. How to file 2012 tax return late You can send your order for forms, instructions, and publications to the address below. How to file 2012 tax return late You should receive a response within 10 days after your request is received. How to file 2012 tax return late  Internal Revenue Service 1201 N. How to file 2012 tax return late Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How to file 2012 tax return late   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file 2012 tax return late Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How to file 2012 tax return late We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. How to file 2012 tax return late Remember, the worst thing you can do is nothing at all. How to file 2012 tax return late   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. How to file 2012 tax return late You face (or your business is facing) an immediate threat of adverse action. How to file 2012 tax return late You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. How to file 2012 tax return late   If you qualify for our help, we’ll do everything we can to get your problem resolved. How to file 2012 tax return late You will be assigned to one advocate who will be with you at every turn. How to file 2012 tax return late We have offices in every state, the District of Columbia, and Puerto Rico. How to file 2012 tax return late Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. How to file 2012 tax return late And our services are always free. How to file 2012 tax return late   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How to file 2012 tax return late Our tax toolkit at www. How to file 2012 tax return late TaxpayerAdvocate. How to file 2012 tax return late irs. How to file 2012 tax return late gov can help you understand these rights. How to file 2012 tax return late   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/advocate. How to file 2012 tax return late You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. How to file 2012 tax return late   TAS also handles large-scale or systemic problems that affect many taxpayers. How to file 2012 tax return late If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/advocate. How to file 2012 tax return late Low Income Taxpayer Clinics (LITCs). How to file 2012 tax return late   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How to file 2012 tax return late Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How to file 2012 tax return late These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. How to file 2012 tax return late Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How to file 2012 tax return late For more information and to find a clinic near you, see the LITC page on www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How to file 2012 tax return late This publication is also available by calling 1-800-829-3676 or at your local IRS office. How to file 2012 tax return late Free tax services. How to file 2012 tax return late   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. How to file 2012 tax return late Learn about free tax information from the IRS, including publications, services, and education and assistance programs. How to file 2012 tax return late The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. How to file 2012 tax return late The majority of the information and services listed in this publication are available to you free of charge. How to file 2012 tax return late If there is a fee associated with a resource or service, it is listed in the publication. How to file 2012 tax return late   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to file 2012 tax return late DVD for tax products. How to file 2012 tax return late You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to file 2012 tax return late Prior-year forms, instructions, and publications. How to file 2012 tax return late Tax Map: an electronic research tool and finding aid. How to file 2012 tax return late Tax law frequently asked questions. How to file 2012 tax return late Tax Topics from the IRS telephone response system. How to file 2012 tax return late Internal Revenue Code—Title 26 of the U. How to file 2012 tax return late S. How to file 2012 tax return late Code. How to file 2012 tax return late Links to other Internet based Tax Research Materials. How to file 2012 tax return late Fill-in, print, and save features for most tax forms. How to file 2012 tax return late Internal Revenue Bulletins. How to file 2012 tax return late Toll-free and email technical support. How to file 2012 tax return late Two releases during the year. How to file 2012 tax return late  – The first release will ship the beginning of January 2012. How to file 2012 tax return late  – The final release will ship the beginning of March 2012. How to file 2012 tax return late Purchase the DVD from National Technical Information Service (NTIS) at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). How to file 2012 tax return late Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Criminal Investigation Issues Annual Report

IR-2014-18, Feb. 24, 2014
 

WASHINGTON — The Internal Revenue Service today announced the release of its IRS Criminal Investigation (CI) Annual Report for fiscal year 2013, reflecting significant increases in enforcement actions against tax criminals and a robust rise in convictions, including identity theft. 

CI investigates potential criminal violations of the Internal Revenue Code and related financial crimes in a manner to foster confidence in the tax system and compliance with the law.

High points of fiscal year 2013 include a 12.5 percent increase in investigations initiated compared to the prior year and a nearly 18 percent gain in prosecution recommendations. Specifically, CI initiated 5,314 cases and recommended 4,364 cases for prosecution. These increases were accomplished at a time when agent resources decreased more than 5 percent.

Meanwhile, convictions rose more than 25 percent compared to the prior year. The conviction rate for fiscal 2013 was 93 percent.

“The conviction rate is especially important because it reflects the quality of our case work, our teamwork with law enforcement partners and the U.S. Attorneys’ Offices, and it represents an increase over 2011 and 2012,” said Richard Weber, Chief of Criminal Investigation.

CI continues to play a vital role in the fight against identity theft. CI initiated over 1,400 investigations and recommended prosecution of over 1,250 individuals who were involved in identity theft crimes during fiscal 2013.

As an active partner in over 35 Identity Theft Task Forces, CI works side-by-side with federal, state and local law-enforcement agencies to combat the threat of this insidious crime. One of those task forces, the Tampa Bay Identity Theft Alliance, was recently recognized as the "2013 Task Force of the Year," a national award given by the International Association of Financial Crimes Investigators for investigative excellence and outstanding public service. The Tampa Bay Identity Theft Alliance was formed last year and comprises of 20 Tampa Bay federal, state and local law enforcement agencies and prosecutors.

“The Alliance represents true teamwork by all levels of law enforcement,” Weber said. “Individuals who commit identity theft demonstrate a blatant disregard of the integrity of the United States tax system and cause immeasurable hardship to innocent victims.”

In addition, the 36-page report summarizes a wide variety of IRS CI activity on a range of tax crimes, money laundering, public corruption, terrorist financing and narcotics trafficking financial crimes during the fiscal year ending Sept. 30, 2013.

“Our cases involved individuals and corporations from all segments of society. They led us into corporate board rooms, offices of public officials, tax preparation businesses, identity theft gangs and narcotics trafficking organizations,” Weber said.

"This report highlights some of the many noteworthy cases that were completed by CI, which is just the tip of the iceberg of the complex cases we completed this past year,” Weber added. “The dedication and enthusiasm of our employees was a driving force behind these achievements. IRS-CI continues to make our mark in history as the best financial investigators in the world."

Follow the IRS on New Media
Subscribe to IRS Newswire

Page Last Reviewed or Updated: 24-Feb-2014

The How To File 2012 Tax Return Late

How to file 2012 tax return late 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. How to file 2012 tax return late They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. How to file 2012 tax return late CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. How to file 2012 tax return late Opening a CCF account. How to file 2012 tax return late   If you are a U. How to file 2012 tax return late S. How to file 2012 tax return late citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. How to file 2012 tax return late However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. How to file 2012 tax return late This agreement will establish the following. How to file 2012 tax return late Agreement vessels. How to file 2012 tax return late Eligible vessels named in the agreement that will be the basis for the deferral of income tax. How to file 2012 tax return late Planned use of withdrawals. How to file 2012 tax return late Use of CCF funds to acquire, build, or rebuild a vessel. How to file 2012 tax return late CCF depository. How to file 2012 tax return late Where your CCF funds will be held. How to file 2012 tax return late    You can request an application kit or get additional information from NMFS at the following address. How to file 2012 tax return late 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. How to file 2012 tax return late nmfs. How to file 2012 tax return late noaa. How to file 2012 tax return late gov/mb/financial_services/ccf. How to file 2012 tax return late htm. How to file 2012 tax return late    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. How to file 2012 tax return late 204). How to file 2012 tax return late Their fax number is (301) 713-1939. How to file 2012 tax return late Eligible vessels. How to file 2012 tax return late   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. How to file 2012 tax return late For each type, certain requirements must be met. How to file 2012 tax return late Vessel weighing 5 tons or more. How to file 2012 tax return late   To be considered eligible, the vessel must meet all the following requirements. How to file 2012 tax return late Be built or rebuilt in the United States. How to file 2012 tax return late Be documented under the laws of the United States. How to file 2012 tax return late Be used commercially in the fisheries of the United States. How to file 2012 tax return late Be operated in the foreign or domestic commerce of the United States. How to file 2012 tax return late Vessel weighing less than 5 tons. How to file 2012 tax return late   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. How to file 2012 tax return late Be built or rebuilt in the United States. How to file 2012 tax return late Be owned by a U. How to file 2012 tax return late S. How to file 2012 tax return late citizen. How to file 2012 tax return late Have a home port in the United States. How to file 2012 tax return late Be used commercially in the fisheries of the United States. How to file 2012 tax return late Deferring tax on CCF deposits and earnings. How to file 2012 tax return late   You can use a CCF account to defer income tax by taking the following actions. How to file 2012 tax return late Making deposits to your CCF account from taxable income. How to file 2012 tax return late Excluding from income deposits assigned to certain accounts (discussed later). How to file 2012 tax return late Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. How to file 2012 tax return late Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. How to file 2012 tax return late    Reporting requirements. How to file 2012 tax return late 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. How to file 2012 tax return late This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. How to file 2012 tax return late For more information, contact the NMFS at the address or phone number given earlier. How to file 2012 tax return late 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. How to file 2012 tax return late Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. How to file 2012 tax return late Capital account. How to file 2012 tax return late   The capital account consists primarily of amounts attributable to the following items. How to file 2012 tax return late Allowable depreciation deductions for agreement vessels. How to file 2012 tax return late Any nontaxable return of capital from either (a) or (b), below. How to file 2012 tax return late The sale or other disposition of agreement vessels. How to file 2012 tax return late Insurance or indemnity proceeds attributable to agreement vessels. How to file 2012 tax return late Any tax-exempt interest earned on state or local bonds in your CCF account. How to file 2012 tax return late Capital gain account. How to file 2012 tax return late   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. How to file 2012 tax return late Any capital gain from either of the following sources. How to file 2012 tax return late The sale or other disposition of agreement vessels held for more than 6 months. How to file 2012 tax return late Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. How to file 2012 tax return late Any capital gain from assets held in your CCF account for more than 6 months. How to file 2012 tax return late Ordinary income account. How to file 2012 tax return late   The ordinary income account consists of amounts attributable to the following items. How to file 2012 tax return late 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. How to file 2012 tax return late Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. How to file 2012 tax return late The sale or other disposition of agreement vessels held for 6 months or less. How to file 2012 tax return late Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. How to file 2012 tax return late Any capital gain from assets held in your CCF account for 6 months or less. How to file 2012 tax return late Any ordinary income (such as depreciation recapture) from either of the following sources. How to file 2012 tax return late The sale or other disposition of agreement vessels. How to file 2012 tax return late Insurance or indemnity proceeds attributable to agreement vessels. How to file 2012 tax return late 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. How to file 2012 tax return late Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. How to file 2012 tax return late Capital gains. How to file 2012 tax return late   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. How to file 2012 tax return late This treatment applies to either of the following transactions. How to file 2012 tax return late The sale or other disposition of an agreement vessel. How to file 2012 tax return late The receipt of insurance or indemnity proceeds attributable to an agreement vessel. How to file 2012 tax return late Depreciation recapture. How to file 2012 tax return late   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. How to file 2012 tax return late This treatment applies to either of the following transactions. How to file 2012 tax return late The sale or other disposition of an agreement vessel. How to file 2012 tax return late The receipt of insurance or indemnity proceeds attributable to an agreement vessel. How to file 2012 tax return late Earnings from operations. How to file 2012 tax return late   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. How to file 2012 tax return late 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). How to file 2012 tax return late Next to line 43, write “CCF” and the amount of the deposits. How to file 2012 tax return late Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). How to file 2012 tax return late 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. How to file 2012 tax return late When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. How to file 2012 tax return late Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. How to file 2012 tax return late Self-employment tax. How to file 2012 tax return late   You must use your net profit or loss from your fishing business to figure your self-employment tax. How to file 2012 tax return late Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. How to file 2012 tax return late    Partnerships and S corporations. How to file 2012 tax return late 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). How to file 2012 tax return late   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). How to file 2012 tax return late 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. How to file 2012 tax return late However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. How to file 2012 tax return late Capital gains. How to file 2012 tax return late   Do not report any capital gains from the sale of capital assets held in your CCF account. How to file 2012 tax return late This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. How to file 2012 tax return late 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. How to file 2012 tax return late ” Interest and dividends. How to file 2012 tax return late   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. How to file 2012 tax return late However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. How to file 2012 tax return late ”   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. How to file 2012 tax return late ” Then, subtract the same amounts from the list and identify them as “CCF deposits. How to file 2012 tax return late ” Tax-exempt interest. How to file 2012 tax return late   Do not report tax-exempt interest from state or local bonds you held in your CCF account. How to file 2012 tax return late You are not required to report this interest on Form 1040, line 8b. How to file 2012 tax return late Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. How to file 2012 tax return late Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. How to file 2012 tax return late Acquiring, building, or rebuilding qualified vessels (defined next). How to file 2012 tax return late Making principal payments on the mortgage of a qualified vessel. How to file 2012 tax return late 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. How to file 2012 tax return late NMFS will approve amounts withdrawn to purchase trawl nets. How to file 2012 tax return late Qualified vessel. How to file 2012 tax return late   This is any vessel that meets all of the following requirements. How to file 2012 tax return late The vessel was built or rebuilt in the United States. How to file 2012 tax return late The vessel is documented under the laws of the United States. How to file 2012 tax return late 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. How to file 2012 tax return late How to determine the source of qualified withdrawals. How to file 2012 tax return late   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. How to file 2012 tax return late The capital account. How to file 2012 tax return late The capital gain account. How to file 2012 tax return late The ordinary income account. How to file 2012 tax return late Excluding qualified withdrawals from tax. How to file 2012 tax return late   Do not report on your income tax return any qualified withdrawals from your CCF account. How to file 2012 tax return late 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. How to file 2012 tax return late Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. How to file 2012 tax return late Qualified withdrawals are defined under Qualified Withdrawals, earlier. How to file 2012 tax return late Examples. How to file 2012 tax return late   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. How to file 2012 tax return late Amounts remaining in a CCF account upon termination of your agreement with NMFS. How to file 2012 tax return late 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. How to file 2012 tax return late Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. How to file 2012 tax return late You will generally be given 3 years to revise your plans to cover this excess balance. How to file 2012 tax return late Amounts you leave in your account for more than 25 years. How to file 2012 tax return late 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. How to file 2012 tax return late How to determine the source of nonqualified withdrawals. How to file 2012 tax return late    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. How to file 2012 tax return late The ordinary income account. How to file 2012 tax return late The capital gain account. How to file 2012 tax return late The capital account. How to file 2012 tax return late Paying tax on nonqualified withdrawals. How to file 2012 tax return late   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. How to file 2012 tax return late 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. How to file 2012 tax return late    Partnerships and S corporations. How to file 2012 tax return late 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). How to file 2012 tax return late 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. How to file 2012 tax return late Interest. How to file 2012 tax return late   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. How to file 2012 tax return late 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. How to file 2012 tax return late The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. How to file 2012 tax return late The interest rate on the nonqualified withdrawal is simple interest. How to file 2012 tax return late The rate is subject to change annually and is published in the Federal Register. How to file 2012 tax return late    You also can call NMFS at (301) 713-2393 (ext. How to file 2012 tax return late 204) to get the current interest rate. How to file 2012 tax return late Interest deduction. How to file 2012 tax return late   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. How to file 2012 tax return late Reporting the additional tax and interest. How to file 2012 tax return late   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. How to file 2012 tax return late Include the tax and interest on Form 1040, line 63 (for 2005). How to file 2012 tax return late To the left of line 63, write in the amount of tax and interest and “CCF. How to file 2012 tax return late ” Tax benefit rule. How to file 2012 tax return late   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. How to file 2012 tax return late The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. How to file 2012 tax return late That part is allowed as a net operating loss deduction. How to file 2012 tax return late More Information This section briefly discussed the CCF program. How to file 2012 tax return late For more detailed information, see the following legislative authorities. How to file 2012 tax return late Section 607 of the Merchant Marine Act of 1936, as amended (46 U. How to file 2012 tax return late S. How to file 2012 tax return late C. How to file 2012 tax return late 1177). How to file 2012 tax return late Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. How to file 2012 tax return late F. How to file 2012 tax return late R. How to file 2012 tax return late , Part 259). How to file 2012 tax return late Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. How to file 2012 tax return late F. How to file 2012 tax return late R. How to file 2012 tax return late , Part 3). How to file 2012 tax return late Section 7518 of the Internal Revenue Code (IRC 7518). How to file 2012 tax return late 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. How to file 2012 tax return late Also, see their web page at www. How to file 2012 tax return late nmfs. How to file 2012 tax return late noaa. How to file 2012 tax return late gov/mb/financial_services/ccf. How to file 2012 tax return late htm. How to file 2012 tax return late 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. How to file 2012 tax return late By selecting the method that is best for you, you will have quick and easy access to tax help. How to file 2012 tax return late Contacting your Taxpayer Advocate. How to file 2012 tax return late   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How to file 2012 tax return late   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. How to file 2012 tax return late 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. How to file 2012 tax return late   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. How to file 2012 tax return late irs. How to file 2012 tax return late gov/advocate. How to file 2012 tax return late   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). How to file 2012 tax return late Free tax services. How to file 2012 tax return late   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to file 2012 tax return late It contains a list of free tax publications and an index of tax topics. How to file 2012 tax return late It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How to file 2012 tax return late Internet. How to file 2012 tax return late You can access the IRS website 24 hours a day, 7 days a week, at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov to: E-file your return. How to file 2012 tax return late Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to file 2012 tax return late Check the status of your refund. How to file 2012 tax return late Click on Where's My Refund. How to file 2012 tax return late Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to file 2012 tax return late 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. How to file 2012 tax return late Download forms, instructions, and publications. How to file 2012 tax return late Order IRS products online. How to file 2012 tax return late Research your tax questions online. How to file 2012 tax return late Search publications online by topic or keyword. How to file 2012 tax return late View Internal Revenue Bulletins (IRBs) published in the last few years. How to file 2012 tax return late Figure your withholding allowances using our Form W-4 calculator. How to file 2012 tax return late Sign up to receive local and national tax news by email. How to file 2012 tax return late Get information on starting and operating a small business. How to file 2012 tax return late Phone. How to file 2012 tax return late Many services are available by phone. How to file 2012 tax return late Ordering forms, instructions, and publications. How to file 2012 tax return late Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. How to file 2012 tax return late You should receive your order within 10 days. How to file 2012 tax return late Asking tax questions. How to file 2012 tax return late Call the IRS with your tax questions at 1-800-829-1040. How to file 2012 tax return late Solving problems. How to file 2012 tax return late You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to file 2012 tax return late An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file 2012 tax return late Call your local Taxpayer Assistance Center for an appointment. How to file 2012 tax return late To find the number, go to www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file 2012 tax return late TTY/TDD equipment. How to file 2012 tax return late If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to file 2012 tax return late TeleTax topics. How to file 2012 tax return late Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. How to file 2012 tax return late Refund information. How to file 2012 tax return late 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. How to file 2012 tax return late Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to file 2012 tax return late 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. How to file 2012 tax return late Evaluating the quality of our telephone services. How to file 2012 tax return late To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to file 2012 tax return late One method is for a second IRS representative to sometimes listen in on or record telephone calls. How to file 2012 tax return late Another is to ask some callers to complete a short survey at the end of the call. How to file 2012 tax return late Walk-in. How to file 2012 tax return late Many products and services are available on a walk-in basis. How to file 2012 tax return late Products. How to file 2012 tax return late You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file 2012 tax return late 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. How to file 2012 tax return late Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to file 2012 tax return late Services. How to file 2012 tax return late You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to file 2012 tax return late An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file 2012 tax return late 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. How to file 2012 tax return late 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. How to file 2012 tax return late A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to file 2012 tax return late To find the number, go to www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file 2012 tax return late Mail. How to file 2012 tax return late 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. How to file 2012 tax return late National Distribution Center P. How to file 2012 tax return late O. How to file 2012 tax return late Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. How to file 2012 tax return late 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. How to file 2012 tax return late The first release ships in late December and the final release ships in late February. How to file 2012 tax return late Current-year forms, instructions, and publications. How to file 2012 tax return late Prior-year forms, instructions, and publications. How to file 2012 tax return late Tax Map: an electronic research tool and finding aid. How to file 2012 tax return late Tax law frequently asked questions (FAQs). How to file 2012 tax return late Tax Topics from the IRS telephone response system. How to file 2012 tax return late Fill-in, print, and save features for most tax forms. How to file 2012 tax return late Internal Revenue Bulletins. How to file 2012 tax return late Toll-free and email technical support. How to file 2012 tax return late Buy the CD-ROM from National Technical Information Service (NTIS) at www. How to file 2012 tax return late irs. How to file 2012 tax return late 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). How to file 2012 tax return late CD-ROM for small businesses. How to file 2012 tax return late Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. How to file 2012 tax return late This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. How to file 2012 tax return late All the business tax forms, instructions, and publications needed to successfully manage a business. How to file 2012 tax return late Tax law changes. How to file 2012 tax return late IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. How to file 2012 tax return late Web links to various government agencies, business associations, and IRS organizations. How to file 2012 tax return late “Rate the Product” survey—your opportunity to suggest changes for future editions. How to file 2012 tax return late An updated version of this CD is available each year in early April. How to file 2012 tax return late You can get a free copy by calling 1-800-829-3676 or by visiting www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/smallbiz. How to file 2012 tax return late Prev  Up  Next   Home   More Online Publications