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Tax Admendment

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Tax Admendment

Tax admendment Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Tax admendment Tax questions. Tax admendment What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. Tax admendment irs. Tax admendment gov/pub519. Tax admendment Introduction For tax purposes, an alien is an individual who is not a U. Tax admendment S. Tax admendment citizen. Tax admendment Aliens are classified as nonresident aliens and resident aliens. Tax admendment This publication will help you determine your status and give you information you will need to file your U. Tax admendment S. Tax admendment tax return. Tax admendment Resident aliens generally are taxed on their worldwide income, the same as U. Tax admendment S. Tax admendment citizens. Tax admendment Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. Tax admendment The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Tax admendment Resident aliens are generally treated the same as U. Tax admendment S. Tax admendment citizens and can find more information in other IRS publications. Tax admendment Table A, Where To Find What You Need To Know About U. Tax admendment S. Tax admendment Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. Tax admendment Answers to frequently asked questions are presented in the back of the publication. Tax admendment Table A. Tax admendment Where To Find What You Need To Know About U. Tax admendment S. Tax admendment Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. Tax admendment Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. Tax admendment See chapter 6. Tax admendment I am a resident alien and my spouse is a nonresident alien. Tax admendment Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. Tax admendment See Community Income in chapter 2. Tax admendment Is all my income subject to U. Tax admendment S. Tax admendment tax? See chapter 2. Tax admendment See chapter 3. Tax admendment Is my scholarship subject to U. Tax admendment S. Tax admendment tax? See Scholarship Grants, Prizes, and Awards in chapter 2. Tax admendment See Scholarship and Fellowship Grants in chapter 3. Tax admendment See chapter 9. Tax admendment What is the tax rate on my income subject to U. Tax admendment S. Tax admendment tax? See chapter 4. Tax admendment I moved to the United States this year. Tax admendment Can I deduct my moving expenses on my U. Tax admendment S. Tax admendment return? See Deductions in chapter 5. Tax admendment Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. Tax admendment I pay income taxes to my home country. Tax admendment Can I get credit for these taxes on my U. Tax admendment S. Tax admendment tax return? See Tax Credits and Payments in chapter 5. Tax admendment What forms must I file and when and where do I file them? See chapter 7. Tax admendment How should I pay my U. Tax admendment S. Tax admendment income taxes? See chapter 8. Tax admendment Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. Tax admendment See chapter 9. Tax admendment Are employees of foreign governments and international organizations exempt from U. Tax admendment S. Tax admendment tax? See chapter 10. Tax admendment Is there anything special I have to do before leaving the United States? See chapter 11. Tax admendment See Expatriation Tax in chapter 4. Tax admendment Comments and suggestions. Tax admendment   We welcome your comments about this publication and your suggestions for future editions. Tax admendment   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax admendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax admendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax admendment   You can send us comments from www. Tax admendment irs. Tax admendment gov/formspubs/. Tax admendment Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax admendment ”   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. Tax admendment Ordering forms and publications. Tax admendment   Visit www. Tax admendment irs. Tax admendment 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. Tax admendment Internal Revenue Service 1201 N. Tax admendment Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax admendment   If you have a tax question, check the information available on IRS. Tax admendment gov or call 1-800-829-1040. Tax admendment We cannot answer tax questions sent to either of the above addresses. Tax admendment What's New Personal exemption increased. Tax admendment  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. Tax admendment U. Tax admendment S. Tax admendment real property interest. Tax admendment  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Tax admendment The provision has been extended through 2013. Tax admendment The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Tax admendment S. Tax admendment real property interest will continue to apply to any distribution from a RIC in 2013. Tax admendment Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Tax admendment See Qualified investment entities under U. Tax admendment S. Tax admendment Real Property Interest. Tax admendment Interest-related dividends and short-term capital gain dividends received from mutual funds. Tax admendment  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Tax admendment These provisions have been extended through 2013. Tax admendment The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). Tax admendment Multi-level marketing. Tax admendment  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. Tax admendment See Multi-level marketing under Personal Services in chapter 2. Tax admendment Additional Medicare Tax. Tax admendment  For 2013, you may be required to pay Additional Medicare Tax. Tax admendment Also, you may need to report Additional Medicare Tax withheld by your employer. Tax admendment For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. Tax admendment For more information on Additional Medicare Tax, go to IRS. Tax admendment gov and enter “Additional Medicare Tax” in the search box. Tax admendment Reminders Refunds of certain withholding tax delayed. Tax admendment  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Tax admendment Allow up to 6 months for these refunds to be issued. Tax admendment Third party designee. Tax admendment  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. Tax admendment This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Tax admendment It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. Tax admendment Also, the authorization can be revoked. Tax admendment See your income tax return instructions for details. Tax admendment Change of address. Tax admendment . Tax admendment  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Tax admendment Photographs of missing children. Tax admendment  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax admendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax admendment You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax admendment Prev  Up  Next   Home   More Online Publications
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Extra Time Granted for Tax-Exempt Bond Issuers Affected by Severe Storms and Tornados in Oklahoma

Government entity issuers of tax-exempt bonds affected by the severe storms and tornados occurring in parts of Oklahoma may qualify for additional time to file certain returns related to tax-exempt bonds, qualified tax credit bonds, and specified tax credit bonds.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, affected government entities in covered disaster areas in Oklahoma will receive filing and payment relief. 

Affected issuers who are required to file a Form 8038 series information return or a Form 8038-T in connection with an arbitrage payment, with a due date between May 18, 2013 and Sept. 29, 2013, may file such returns and make such payments on or before Sept. 30, 2013.

Affected issuers may also file such returns and make such payments on or before Sept. 30, 2013, if the records necessary to make such filing or payment, the conduit borrower, the bond counsel, or other professional upon whom the issuer relies to make such filing or payment are located in a covered disaster area.

The IRS will abate any late-filing penalty that would otherwise apply. The IRS automatically provides this relief to affected issuers located in covered disaster areas. Issuers need not contact the IRS to get this relief.  However, affected issuers should clearly indicate on the top of the return that such late filing or payment is the result of devastation caused by the severe storms and tornados in Oklahoma.

In addition, an affected issuer required to file a Form 8038 series information return or a Form 8038-T in connection with an arbitrage payment, due between May 18, 2013 and Sept. 29, 2013, may request authority to file a Form 8038 or Form 8038-T after Sept. 30, 2013, by requesting an extension under Revenue Procedures 2002-48 and 2005-40, which provide guidance on how issuers may request extensions of time to file Form 8038 series information returns and waivers of penalty associated with a late arbitrage payment.  Affected issuers should request relief in accordance with these revenue procedures and clearly indicate that such late filing or payment was the result of devastation caused by the severe storms and tornados in Oklahoma.

In addition, a Form 8038-CP authorized to be filed by an affected issuer between May 18, 2013 and Sept. 29, 2013, but filed thereafter, will be immediately processed upon receipt.

At this time, IRS relief for affected issuers applies to the following covered disaster areas in Oklahoma: Cleveland, Lincoln, McClain, Oklahoma and Pottawatomie counties.

Related Items:

IRS Gives Tax Relief to Oklahoma Tornado Victims; Return Filing and Tax Payment Deadlines Extended to Sept 30

Tax Relief for Victims of Severe Storms and Tornadoes in Oklahoma

Revenue Procedure 2007-56

Page Last Reviewed or Updated: 04-Sep-2013

The Tax Admendment

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