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Army h&r block Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. Army h&r block This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. Army h&r block The chapters are divided into separate sections based on when the changes take effect. Army h&r block For example, this publication covers the following topics. Army h&r block Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. Army h&r block New deduction available for educator expenses. Army h&r block Limit on the use of the non-accrual experience method of accounting. Army h&r block Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. Army h&r block Extension of the welfare-to-work credit and work opportunity credit. Army h&r block New 5-year carryback rule for net operating losses (NOLs). Army h&r block See the discussion of each topic for more information. Army h&r block Certain changes had a major effect on two of the publications we issued for 2001. Army h&r block We published supplements to those two publications and they have been included in this publication as follows. Army h&r block Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. Army h&r block This discusses the increase in the amount of depreciation deduction for certain automobiles. Army h&r block Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. Army h&r block This discusses the special depreciation allowance for property acquired after September 10, 2001. Army h&r block Adjusting your withholding or estimated tax payments for 2002. Army h&r block   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. Army h&r block If your tax will decrease, you can get the benefit of lower taxes throughout the year. Army h&r block If you will owe more tax, you can avoid a penalty when you file your tax return. Army h&r block   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. Army h&r block See chapter 6 for information on ordering forms and publications. Army h&r block To adjust your. Army h&r block . Army h&r block . Army h&r block . Army h&r block Get Form. Army h&r block . Army h&r block . Army h&r block And Publication. Army h&r block . Army h&r block . Army h&r block Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. Army h&r block   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Army h&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Army h&r block 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. Army h&r block Comments and suggestions. Army h&r block   We welcome your comments about this publication. Army h&r block   You can e-mail us while visiting our web site at www. Army h&r block irs. Army h&r block gov. Army h&r block   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. Army h&r block NW Washington, DC 20224   We respond to many letters by telephone. Army h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Army h&r block Prev  Up  Next   Home   More Online Publications
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The Army H&r Block

Army h&r block Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. Army h&r block What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. Army h&r block To use it, ask yourself each question in the left column, then see the related discussion in the right column. Army h&r block ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. Army h&r block Will I need an employer identification number (EIN)? See Identification Numbers. Army h&r block Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. Army h&r block What method can I use to account for my income and expenses? See Accounting Method. Army h&r block What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. Army h&r block What must I do if I have employees? See Employment Taxes. Army h&r block Which forms must I file? See Table 2 and Information Returns. Army h&r block Are there penalties if I do not pay my taxes or file my returns? See Penalties. Army h&r block What business expenses can I deduct on my federal income tax return? See Business Expenses. Army h&r block What records must I keep? How long must I keep them? See Recordkeeping. Army h&r block This publication provides basic federal tax information for people who are starting a business. Army h&r block It also provides information on keeping records and illustrates a recordkeeping system. Army h&r block Throughout this publication we refer to other IRS publications and forms where you will find more information. Army h&r block In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). Army h&r block See How To Get More Information later. Army h&r block Comments and suggestions. Army h&r block   We welcome your comments about this publication and your suggestions for future editions. Army h&r block   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Army h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Army h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Army h&r block   You can email us at taxforms@irs. Army h&r block gov. Army h&r block Please put “Publications Comment” on the subject line. Army h&r block You can also send us comments from www. Army h&r block irs. Army h&r block gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. Army h&r block ”   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. Army h&r block Ordering forms and publications. Army h&r block Visit www. Army h&r block irs. Army h&r block 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. Army h&r block Internal Revenue Service 1201 N. Army h&r block Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. Army h&r block   If you have a tax question, check the information available on IRS. Army h&r block gov or call 1-800-829-1040. Army h&r block We cannot answer tax questions sent to either of the above addresses. Army h&r block Future Developments. Army h&r block   The IRS has created a page on IRS. Army h&r block gov for information about Publication 583 at www. Army h&r block irs. Army h&r block gov/pub583. Army h&r block Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. Army h&r block Prev  Up  Next   Home   More Online Publications