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Treasury Acquisition Institute

 

Who We Are
The Treasury Acquisition Institute (TAI) was established by the Department of the
Treasury and the Internal Revenue Service in partnerships with other Treasury Bureaus on September 14, 1993.

Our Mission
Our Mission Is to provide ongoing training and development for the Department of the Treasury procurement and acquisition professionals.

1102 Series Acquisition Professionals - OPM 1102 Series Qualification Standard, Treasury Mandatory 1102 Training Regulations, Treasury Acquisition/Business Career Management Handbook, course/curriculum requirements and approved sources to conduct training.

Contracting Officers Representatives (CORs) (formerly COTRs) - Federal Certification Requirements for CORs.

Course Catalog - TAI Course Catalog, registration form and monthly schedule of courses.

Registration, General Information & Policies - Information about how to register, course times, withdrawal/substitution/cancellation policy, dress code, attendance, directions and more.

TAI Staff Directory - Who to contact for assistance.


Questions about the Procurement information on this site, please contact the webmaster.
Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 09-Sep-2013

The Free Federal Tax Filing

Free federal tax filing Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. Free federal tax filing Ordering forms and publications. Free federal tax filing Useful Items - You may want to see: Reminder Photographs of missing children. Free federal tax filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free federal tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free federal tax filing 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. Free federal tax filing Introduction This publication provides supplemental federal income tax information for partnerships and partners. Free federal tax filing It supplements the information provided in the Instructions for Form 1065, U. Free federal tax filing S. Free federal tax filing Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). Free federal tax filing Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Free federal tax filing Partners must include partnership items on their tax returns. Free federal tax filing For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. Free federal tax filing Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. Free federal tax filing Certain partnerships must have a tax matters partner (TMP) who is also a general partner. Free federal tax filing For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. Free federal tax filing 6231(a)(7)-1 of the regulations. Free federal tax filing Many rules in this publication do not apply to partnerships that file Form 1065-B, U. Free federal tax filing S. Free federal tax filing Return of Income for Electing Large Partnerships. Free federal tax filing For the rules that apply to these partnerships, see the instructions for Form 1065-B. Free federal tax filing However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. Free federal tax filing Withholding on foreign partner or firm. Free federal tax filing   If a partnership acquires a U. Free federal tax filing S. Free federal tax filing real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). Free federal tax filing If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. Free federal tax filing A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. Free federal tax filing S. Free federal tax filing trade or business. Free federal tax filing A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. Free federal tax filing   For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Free federal tax filing Comments and suggestions. Free federal tax filing   We welcome your comments about this publication and your suggestions for future editions. Free federal tax filing   You can write to: Internal Revenue Service Tax Forms and Publications  SE:W:CAR:MP:TFP 1111 Constitution Ave. Free federal tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free federal tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free federal tax filing    You can send us comments from www. Free federal tax filing irs. Free federal tax filing gov/formspubs. Free federal tax filing Click on “More Information” and then on “Comment on Tax Forms and Publications. Free federal tax filing ”   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. Free federal tax filing Tax questions. Free federal tax filing   If you have a tax question, check the information available at IRS. Free federal tax filing gov or call 1-800-829-4933. Free federal tax filing We cannot answer tax questions at the address listed above. Free federal tax filing Ordering forms and publications. Free federal tax filing    Visit www. Free federal tax filing irs. Free federal tax filing gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. Free federal tax filing Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free federal tax filing Prev  Up  Next   Home   More Online Publications