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Income Tax Return Preparation

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Income Tax Return Preparation

Income tax return preparation Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Income tax return preparation Para pedir formularios y publicaciones. Income tax return preparation Preguntas sobre los impuestos. Income tax return preparation Todo material en esta publicación puede ser reimpreso gratuitamente. Income tax return preparation Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Income tax return preparation Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Income tax return preparation Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Income tax return preparation Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Income tax return preparation Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Income tax return preparation Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Income tax return preparation Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Income tax return preparation Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Income tax return preparation La mayor parte de estos cambios se abordan en más detalle en esta publicación. Income tax return preparation Acontecimientos futuros. Income tax return preparation  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Income tax return preparation irs. Income tax return preparation gov/pub17sp. Income tax return preparation Impuesto Adicional del Medicare. Income tax return preparation  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Income tax return preparation 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Income tax return preparation El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Income tax return preparation Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Income tax return preparation Impuesto sobre los ingresos netos de inversión. Income tax return preparation  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Income tax return preparation Este impuesto es el 3. Income tax return preparation 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Income tax return preparation Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Income tax return preparation Cambio en las tasas tributarias. Income tax return preparation  La tasa tributaria mayor es de 39. Income tax return preparation 6%. Income tax return preparation Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Income tax return preparation Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Income tax return preparation  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Income tax return preparation Vea el capítulo 16 . Income tax return preparation Gastos médicos y dentales. Income tax return preparation  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Income tax return preparation 5% si usted o su cónyuge tiene 65 años de edad o más). Income tax return preparation Vea el capítulo 21 . Income tax return preparation Aumento de la cantidad de la exención personal para determinados contribuyentes. Income tax return preparation  La exención personal que le corresponde a usted ha aumentado a $3,900. Income tax return preparation Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Income tax return preparation Vea el capítulo 3 . Income tax return preparation Límite sobre las deducciones detalladas. Income tax return preparation  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Income tax return preparation Vea el capítulo 29 . Income tax return preparation Matrimonio entre el mismo sexo. Income tax return preparation  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Income tax return preparation Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Income tax return preparation Vea el capítulo 2 . Income tax return preparation Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Income tax return preparation Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Income tax return preparation Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Income tax return preparation  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Income tax return preparation Vea el capítulo 5 . Income tax return preparation Créditos tributarios que vencen. Income tax return preparation  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Income tax return preparation Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Income tax return preparation Vea el capítulo 37 . Income tax return preparation Esquemas de inversión de tipo Ponzi. Income tax return preparation  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Income tax return preparation Vea el capítulo 25 . Income tax return preparation Método simplificado para la deducción por oficina en el hogar. Income tax return preparation  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Income tax return preparation Vea la Publicación 587, disponible en inglés. Income tax return preparation Tarifas estándar por milla. Income tax return preparation  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Income tax return preparation Vea el capítulo 26 . Income tax return preparation Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Income tax return preparation Vea el capítulo 21 . Income tax return preparation Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Income tax return preparation Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Income tax return preparation Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Income tax return preparation Muchos de estos asuntos se explican más adelante en esta publicación. Income tax return preparation Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Income tax return preparation  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Income tax return preparation Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Income tax return preparation Vea el capítulo 1 . Income tax return preparation Proteja su documentación tributaria contra el robo de identidad. Income tax return preparation  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Income tax return preparation Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Income tax return preparation Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Income tax return preparation Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Income tax return preparation Números de identificación del contribuyente. Income tax return preparation  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Income tax return preparation Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Income tax return preparation Por lo general, este número es el número de Seguro Social de la persona. Income tax return preparation Vea el capítulo 1 . Income tax return preparation Ingreso de fuentes en el extranjero. Income tax return preparation  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Income tax return preparation Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Income tax return preparation Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Income tax return preparation Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Income tax return preparation Para más detalles, vea la Publicación 54, Tax Guide for U. Income tax return preparation S. Income tax return preparation Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Income tax return preparation Activos financieros extranjeros. Income tax return preparation  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Income tax return preparation Vea www. Income tax return preparation IRS. Income tax return preparation gov/form8938, en inglés, para más detalles. Income tax return preparation Prórroga automática de 6 meses para presentar la declaración de impuestos. Income tax return preparation  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Income tax return preparation Vea el capítulo 1 . Income tax return preparation Incluya su número de teléfono en la declaración. Income tax return preparation  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Income tax return preparation Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Income tax return preparation Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Income tax return preparation Pago de los impuestos. Income tax return preparation   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Income tax return preparation Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Income tax return preparation Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Income tax return preparation Vea el capítulo 1 . Income tax return preparation Maneras más rápidas de presentar su declaración. Income tax return preparation  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Income tax return preparation Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Income tax return preparation Vea el capítulo 1 . Income tax return preparation Presentación electrónica gratuita de la declaración. Income tax return preparation  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Income tax return preparation Vea el capítulo 1 . Income tax return preparation Cambio de dirección. Income tax return preparation  Si cambia de dirección, debe notificarle al IRS. Income tax return preparation Vea el tema titulado Cambio de Dirección , en el capítulo 1. Income tax return preparation Reembolsos de una declaración presentada fuera de plazo. Income tax return preparation  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Income tax return preparation Vea el capítulo 1 . Income tax return preparation Declaraciones de impuestos frívolas. Income tax return preparation  El IRS ha publicado una lista de posturas identificadas como frívolas. Income tax return preparation La multa por presentar una declaración de impuestos frívola es de $5,000. Income tax return preparation Vea el capítulo 1 . Income tax return preparation Reclamación errónea de reembolso o crédito. Income tax return preparation  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Income tax return preparation Vea el capítulo 1 . Income tax return preparation Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Income tax return preparation   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Income tax return preparation Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Income tax return preparation Servicio a los contribuyentes. Income tax return preparation  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Income tax return preparation Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Income tax return preparation Mandato para preparadores de impuestos sobre el sistema e-file. Income tax return preparation  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Income tax return preparation Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Income tax return preparation Inspector General del Tesoro para la Administración Tributaria. Income tax return preparation   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Income tax return preparation Puede mantenerse anónimo. Income tax return preparation Fotografías de niños desaparecidos. Income tax return preparation  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Income tax return preparation Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Income tax return preparation Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Income tax return preparation Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Income tax return preparation La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Income tax return preparation Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Income tax return preparation Cómo está organizada esta publicación. Income tax return preparation   Esta publicación sigue de cerca el Formulario 1040, U. Income tax return preparation S. Income tax return preparation Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Income tax return preparation Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Income tax return preparation Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Income tax return preparation No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Income tax return preparation Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Income tax return preparation   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Income tax return preparation Qué se incluye en esta publicación. Income tax return preparation   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Income tax return preparation La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Income tax return preparation Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Income tax return preparation Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Income tax return preparation La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Income tax return preparation   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Income tax return preparation También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Income tax return preparation   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Income tax return preparation Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Income tax return preparation Iconos. Income tax return preparation   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Income tax return preparation Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Income tax return preparation Qué no se incluye en esta publicación. Income tax return preparation   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Income tax return preparation Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Income tax return preparation   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Income tax return preparation Publicación 535, Business Expenses (Gastos de negocios), en inglés. Income tax return preparation Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Income tax return preparation Ayuda del IRS. Income tax return preparation   Existen muchas maneras en que puede obtener ayuda del IRS. Income tax return preparation Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Income tax return preparation Comentarios y sugerencias. Income tax return preparation   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Income tax return preparation   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Income tax return preparation NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Income tax return preparation Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Income tax return preparation   Usted nos puede enviar comentarios desde la página web www. Income tax return preparation irs. Income tax return preparation gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Income tax return preparation   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Income tax return preparation Para pedir formularios y publicaciones. Income tax return preparation   Visite www. Income tax return preparation irs. Income tax return preparation gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Income tax return preparation  Internal Revenue Service 1201 N. Income tax return preparation Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Income tax return preparation   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Income tax return preparation gov/espanol o llame al 1-800-829-1040. Income tax return preparation No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Income tax return preparation Misión del IRS. Income tax return preparation   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Income tax return preparation Tabla 1. Income tax return preparation Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Income tax return preparation Un sitio en Internet o una dirección de correo electrónico. Income tax return preparation Una dirección que podría necesitar. Income tax return preparation Documentos que debería mantener en su documentación personal. Income tax return preparation Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Income tax return preparation Un número de teléfono importante. Income tax return preparation Información que podría necesitar. Income tax return preparation Prev  Up  Next   Home   More Online Publications
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Income tax return preparation 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. Income tax return preparation They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. Income tax return preparation CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. Income tax return preparation Opening a CCF account. Income tax return preparation   If you are a U. Income tax return preparation S. Income tax return preparation citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. Income tax return preparation However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. Income tax return preparation This agreement will establish the following. Income tax return preparation Agreement vessels. Income tax return preparation Eligible vessels named in the agreement that will be the basis for the deferral of income tax. Income tax return preparation Planned use of withdrawals. Income tax return preparation Use of CCF funds to acquire, build, or rebuild a vessel. Income tax return preparation CCF depository. Income tax return preparation Where your CCF funds will be held. Income tax return preparation    You can request an application kit or get additional information from NMFS at the following address. Income tax return preparation 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. Income tax return preparation nmfs. Income tax return preparation noaa. Income tax return preparation gov/mb/financial_services/ccf. Income tax return preparation htm. Income tax return preparation    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. Income tax return preparation 204). Income tax return preparation Their fax number is (301) 713-1939. Income tax return preparation Eligible vessels. Income tax return preparation   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. Income tax return preparation For each type, certain requirements must be met. Income tax return preparation Vessel weighing 5 tons or more. Income tax return preparation   To be considered eligible, the vessel must meet all the following requirements. Income tax return preparation Be built or rebuilt in the United States. Income tax return preparation Be documented under the laws of the United States. Income tax return preparation Be used commercially in the fisheries of the United States. Income tax return preparation Be operated in the foreign or domestic commerce of the United States. Income tax return preparation Vessel weighing less than 5 tons. Income tax return preparation   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. Income tax return preparation Be built or rebuilt in the United States. Income tax return preparation Be owned by a U. Income tax return preparation S. Income tax return preparation citizen. Income tax return preparation Have a home port in the United States. Income tax return preparation Be used commercially in the fisheries of the United States. Income tax return preparation Deferring tax on CCF deposits and earnings. Income tax return preparation   You can use a CCF account to defer income tax by taking the following actions. Income tax return preparation Making deposits to your CCF account from taxable income. Income tax return preparation Excluding from income deposits assigned to certain accounts (discussed later). Income tax return preparation Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. Income tax return preparation Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. Income tax return preparation    Reporting requirements. Income tax return preparation 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. Income tax return preparation This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. Income tax return preparation For more information, contact the NMFS at the address or phone number given earlier. Income tax return preparation 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. Income tax return preparation Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. Income tax return preparation Capital account. Income tax return preparation   The capital account consists primarily of amounts attributable to the following items. Income tax return preparation Allowable depreciation deductions for agreement vessels. Income tax return preparation Any nontaxable return of capital from either (a) or (b), below. Income tax return preparation The sale or other disposition of agreement vessels. Income tax return preparation Insurance or indemnity proceeds attributable to agreement vessels. Income tax return preparation Any tax-exempt interest earned on state or local bonds in your CCF account. Income tax return preparation Capital gain account. Income tax return preparation   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. Income tax return preparation Any capital gain from either of the following sources. Income tax return preparation The sale or other disposition of agreement vessels held for more than 6 months. Income tax return preparation Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. Income tax return preparation Any capital gain from assets held in your CCF account for more than 6 months. Income tax return preparation Ordinary income account. Income tax return preparation   The ordinary income account consists of amounts attributable to the following items. Income tax return preparation 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. Income tax return preparation Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. Income tax return preparation The sale or other disposition of agreement vessels held for 6 months or less. Income tax return preparation Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. Income tax return preparation Any capital gain from assets held in your CCF account for 6 months or less. Income tax return preparation Any ordinary income (such as depreciation recapture) from either of the following sources. Income tax return preparation The sale or other disposition of agreement vessels. Income tax return preparation Insurance or indemnity proceeds attributable to agreement vessels. Income tax return preparation 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. Income tax return preparation Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. Income tax return preparation Capital gains. Income tax return preparation   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. Income tax return preparation This treatment applies to either of the following transactions. Income tax return preparation The sale or other disposition of an agreement vessel. Income tax return preparation The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Income tax return preparation Depreciation recapture. Income tax return preparation   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. Income tax return preparation This treatment applies to either of the following transactions. Income tax return preparation The sale or other disposition of an agreement vessel. Income tax return preparation The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Income tax return preparation Earnings from operations. Income tax return preparation   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. Income tax return preparation 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). Income tax return preparation Next to line 43, write “CCF” and the amount of the deposits. Income tax return preparation Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). Income tax return preparation 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. Income tax return preparation When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. Income tax return preparation Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. Income tax return preparation Self-employment tax. Income tax return preparation   You must use your net profit or loss from your fishing business to figure your self-employment tax. Income tax return preparation Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. Income tax return preparation    Partnerships and S corporations. Income tax return preparation 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). Income tax return preparation   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). Income tax return preparation 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. Income tax return preparation However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. Income tax return preparation Capital gains. Income tax return preparation   Do not report any capital gains from the sale of capital assets held in your CCF account. Income tax return preparation This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. Income tax return preparation 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. Income tax return preparation ” Interest and dividends. Income tax return preparation   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. Income tax return preparation However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. Income tax return preparation ”   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. Income tax return preparation ” Then, subtract the same amounts from the list and identify them as “CCF deposits. Income tax return preparation ” Tax-exempt interest. Income tax return preparation   Do not report tax-exempt interest from state or local bonds you held in your CCF account. Income tax return preparation You are not required to report this interest on Form 1040, line 8b. Income tax return preparation Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. Income tax return preparation Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. Income tax return preparation Acquiring, building, or rebuilding qualified vessels (defined next). Income tax return preparation Making principal payments on the mortgage of a qualified vessel. Income tax return preparation 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. Income tax return preparation NMFS will approve amounts withdrawn to purchase trawl nets. Income tax return preparation Qualified vessel. Income tax return preparation   This is any vessel that meets all of the following requirements. Income tax return preparation The vessel was built or rebuilt in the United States. Income tax return preparation The vessel is documented under the laws of the United States. Income tax return preparation 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. Income tax return preparation How to determine the source of qualified withdrawals. Income tax return preparation   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. Income tax return preparation The capital account. Income tax return preparation The capital gain account. Income tax return preparation The ordinary income account. Income tax return preparation Excluding qualified withdrawals from tax. Income tax return preparation   Do not report on your income tax return any qualified withdrawals from your CCF account. Income tax return preparation 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. Income tax return preparation Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. Income tax return preparation Qualified withdrawals are defined under Qualified Withdrawals, earlier. Income tax return preparation Examples. Income tax return preparation   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. Income tax return preparation Amounts remaining in a CCF account upon termination of your agreement with NMFS. Income tax return preparation 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. Income tax return preparation Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. Income tax return preparation You will generally be given 3 years to revise your plans to cover this excess balance. Income tax return preparation Amounts you leave in your account for more than 25 years. Income tax return preparation 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. Income tax return preparation How to determine the source of nonqualified withdrawals. Income tax return preparation    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. Income tax return preparation The ordinary income account. Income tax return preparation The capital gain account. Income tax return preparation The capital account. Income tax return preparation Paying tax on nonqualified withdrawals. Income tax return preparation   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. Income tax return preparation 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. Income tax return preparation    Partnerships and S corporations. Income tax return preparation 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). Income tax return preparation 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. Income tax return preparation Interest. Income tax return preparation   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. Income tax return preparation 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. Income tax return preparation The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. Income tax return preparation The interest rate on the nonqualified withdrawal is simple interest. Income tax return preparation The rate is subject to change annually and is published in the Federal Register. Income tax return preparation    You also can call NMFS at (301) 713-2393 (ext. Income tax return preparation 204) to get the current interest rate. Income tax return preparation Interest deduction. Income tax return preparation   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. Income tax return preparation Reporting the additional tax and interest. Income tax return preparation   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. Income tax return preparation Include the tax and interest on Form 1040, line 63 (for 2005). Income tax return preparation To the left of line 63, write in the amount of tax and interest and “CCF. Income tax return preparation ” Tax benefit rule. Income tax return preparation   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. Income tax return preparation The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. Income tax return preparation That part is allowed as a net operating loss deduction. Income tax return preparation More Information This section briefly discussed the CCF program. Income tax return preparation For more detailed information, see the following legislative authorities. Income tax return preparation Section 607 of the Merchant Marine Act of 1936, as amended (46 U. Income tax return preparation S. Income tax return preparation C. Income tax return preparation 1177). Income tax return preparation Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. Income tax return preparation F. Income tax return preparation R. Income tax return preparation , Part 259). Income tax return preparation Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. Income tax return preparation F. Income tax return preparation R. Income tax return preparation , Part 3). Income tax return preparation Section 7518 of the Internal Revenue Code (IRC 7518). Income tax return preparation 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. Income tax return preparation Also, see their web page at www. Income tax return preparation nmfs. Income tax return preparation noaa. Income tax return preparation gov/mb/financial_services/ccf. Income tax return preparation htm. Income tax return preparation 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. Income tax return preparation By selecting the method that is best for you, you will have quick and easy access to tax help. Income tax return preparation Contacting your Taxpayer Advocate. Income tax return preparation   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Income tax return preparation   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. Income tax return preparation 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. Income tax return preparation   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. Income tax return preparation irs. Income tax return preparation gov/advocate. Income tax return preparation   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). Income tax return preparation Free tax services. Income tax return preparation   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Income tax return preparation It contains a list of free tax publications and an index of tax topics. Income tax return preparation It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Income tax return preparation Internet. Income tax return preparation You can access the IRS website 24 hours a day, 7 days a week, at www. Income tax return preparation irs. Income tax return preparation gov to: E-file your return. Income tax return preparation Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Income tax return preparation Check the status of your refund. Income tax return preparation Click on Where's My Refund. Income tax return preparation Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Income tax return preparation 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. Income tax return preparation Download forms, instructions, and publications. Income tax return preparation Order IRS products online. Income tax return preparation Research your tax questions online. Income tax return preparation Search publications online by topic or keyword. Income tax return preparation View Internal Revenue Bulletins (IRBs) published in the last few years. Income tax return preparation Figure your withholding allowances using our Form W-4 calculator. Income tax return preparation Sign up to receive local and national tax news by email. Income tax return preparation Get information on starting and operating a small business. Income tax return preparation Phone. Income tax return preparation Many services are available by phone. Income tax return preparation Ordering forms, instructions, and publications. Income tax return preparation Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. Income tax return preparation You should receive your order within 10 days. Income tax return preparation Asking tax questions. Income tax return preparation Call the IRS with your tax questions at 1-800-829-1040. Income tax return preparation Solving problems. Income tax return preparation You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Income tax return preparation An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Income tax return preparation Call your local Taxpayer Assistance Center for an appointment. Income tax return preparation To find the number, go to www. Income tax return preparation irs. Income tax return preparation gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Income tax return preparation TTY/TDD equipment. Income tax return preparation If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Income tax return preparation TeleTax topics. Income tax return preparation Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. Income tax return preparation Refund information. Income tax return preparation 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. Income tax return preparation Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Income tax return preparation 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. Income tax return preparation Evaluating the quality of our telephone services. Income tax return preparation To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Income tax return preparation One method is for a second IRS representative to sometimes listen in on or record telephone calls. Income tax return preparation Another is to ask some callers to complete a short survey at the end of the call. Income tax return preparation Walk-in. Income tax return preparation Many products and services are available on a walk-in basis. Income tax return preparation Products. Income tax return preparation You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Income tax return preparation 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. Income tax return preparation Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Income tax return preparation Services. Income tax return preparation You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Income tax return preparation An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Income tax return preparation 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. Income tax return preparation 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. Income tax return preparation A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Income tax return preparation To find the number, go to www. Income tax return preparation irs. Income tax return preparation gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Income tax return preparation Mail. Income tax return preparation 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. Income tax return preparation National Distribution Center P. Income tax return preparation O. Income tax return preparation Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. Income tax return preparation 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. Income tax return preparation The first release ships in late December and the final release ships in late February. Income tax return preparation Current-year forms, instructions, and publications. Income tax return preparation Prior-year forms, instructions, and publications. Income tax return preparation Tax Map: an electronic research tool and finding aid. Income tax return preparation Tax law frequently asked questions (FAQs). Income tax return preparation Tax Topics from the IRS telephone response system. Income tax return preparation Fill-in, print, and save features for most tax forms. Income tax return preparation Internal Revenue Bulletins. Income tax return preparation Toll-free and email technical support. Income tax return preparation Buy the CD-ROM from National Technical Information Service (NTIS) at www. Income tax return preparation irs. Income tax return preparation 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). Income tax return preparation CD-ROM for small businesses. Income tax return preparation Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. Income tax return preparation This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Income tax return preparation All the business tax forms, instructions, and publications needed to successfully manage a business. Income tax return preparation Tax law changes. Income tax return preparation IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. Income tax return preparation Web links to various government agencies, business associations, and IRS organizations. Income tax return preparation “Rate the Product” survey—your opportunity to suggest changes for future editions. Income tax return preparation An updated version of this CD is available each year in early April. Income tax return preparation You can get a free copy by calling 1-800-829-3676 or by visiting www. Income tax return preparation irs. Income tax return preparation gov/smallbiz. Income tax return preparation Prev  Up  Next   Home   More Online Publications