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Tax act online free 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 act online free They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. Tax act online free CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. Tax act online free Opening a CCF account. Tax act online free   If you are a U. Tax act online free S. Tax act online free citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. Tax act online free However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. Tax act online free This agreement will establish the following. Tax act online free Agreement vessels. Tax act online free Eligible vessels named in the agreement that will be the basis for the deferral of income tax. Tax act online free Planned use of withdrawals. Tax act online free Use of CCF funds to acquire, build, or rebuild a vessel. Tax act online free CCF depository. Tax act online free Where your CCF funds will be held. Tax act online free    You can request an application kit or get additional information from NMFS at the following address. Tax act online free 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 act online free nmfs. Tax act online free noaa. Tax act online free gov/mb/financial_services/ccf. Tax act online free htm. Tax act online free    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. Tax act online free 204). Tax act online free Their fax number is (301) 713-1939. Tax act online free Eligible vessels. Tax act online free   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 act online free For each type, certain requirements must be met. Tax act online free Vessel weighing 5 tons or more. Tax act online free   To be considered eligible, the vessel must meet all the following requirements. Tax act online free Be built or rebuilt in the United States. Tax act online free Be documented under the laws of the United States. Tax act online free Be used commercially in the fisheries of the United States. Tax act online free Be operated in the foreign or domestic commerce of the United States. Tax act online free Vessel weighing less than 5 tons. Tax act online free   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 act online free Be built or rebuilt in the United States. Tax act online free Be owned by a U. Tax act online free S. Tax act online free citizen. Tax act online free Have a home port in the United States. Tax act online free Be used commercially in the fisheries of the United States. Tax act online free Deferring tax on CCF deposits and earnings. Tax act online free   You can use a CCF account to defer income tax by taking the following actions. Tax act online free Making deposits to your CCF account from taxable income. Tax act online free Excluding from income deposits assigned to certain accounts (discussed later). Tax act online free Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. Tax act online free Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. Tax act online free    Reporting requirements. Tax act online free 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 act online free This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. Tax act online free For more information, contact the NMFS at the address or phone number given earlier. Tax act online free 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 act online free Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. Tax act online free Capital account. Tax act online free   The capital account consists primarily of amounts attributable to the following items. Tax act online free Allowable depreciation deductions for agreement vessels. Tax act online free Any nontaxable return of capital from either (a) or (b), below. Tax act online free The sale or other disposition of agreement vessels. Tax act online free Insurance or indemnity proceeds attributable to agreement vessels. Tax act online free Any tax-exempt interest earned on state or local bonds in your CCF account. Tax act online free Capital gain account. Tax act online free   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 act online free Any capital gain from either of the following sources. Tax act online free The sale or other disposition of agreement vessels held for more than 6 months. Tax act online free Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. Tax act online free Any capital gain from assets held in your CCF account for more than 6 months. Tax act online free Ordinary income account. Tax act online free   The ordinary income account consists of amounts attributable to the following items. Tax act online free 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 act online free 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 act online free The sale or other disposition of agreement vessels held for 6 months or less. Tax act online free Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. Tax act online free Any capital gain from assets held in your CCF account for 6 months or less. Tax act online free Any ordinary income (such as depreciation recapture) from either of the following sources. Tax act online free The sale or other disposition of agreement vessels. Tax act online free Insurance or indemnity proceeds attributable to agreement vessels. Tax act online free 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 act online free Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. Tax act online free Capital gains. Tax act online free   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. Tax act online free This treatment applies to either of the following transactions. Tax act online free The sale or other disposition of an agreement vessel. Tax act online free The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Tax act online free Depreciation recapture. Tax act online free   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. Tax act online free This treatment applies to either of the following transactions. Tax act online free The sale or other disposition of an agreement vessel. Tax act online free The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Tax act online free Earnings from operations. Tax act online free   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 act online free 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 act online free Next to line 43, write “CCF” and the amount of the deposits. Tax act online free Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). Tax act online free 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 act online free When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. Tax act online free Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. Tax act online free Self-employment tax. Tax act online free   You must use your net profit or loss from your fishing business to figure your self-employment tax. Tax act online free Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. Tax act online free    Partnerships and S corporations. Tax act online free 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 act online free   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 act online free 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 act online free However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. Tax act online free Capital gains. Tax act online free   Do not report any capital gains from the sale of capital assets held in your CCF account. Tax act online free This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. Tax act online free 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 act online free ” Interest and dividends. Tax act online free   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. Tax act online free 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 act online free ”   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 act online free ” Then, subtract the same amounts from the list and identify them as “CCF deposits. Tax act online free ” Tax-exempt interest. Tax act online free   Do not report tax-exempt interest from state or local bonds you held in your CCF account. Tax act online free You are not required to report this interest on Form 1040, line 8b. Tax act online free Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. Tax act online free Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. Tax act online free Acquiring, building, or rebuilding qualified vessels (defined next). Tax act online free Making principal payments on the mortgage of a qualified vessel. Tax act online free 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 act online free NMFS will approve amounts withdrawn to purchase trawl nets. Tax act online free Qualified vessel. Tax act online free   This is any vessel that meets all of the following requirements. Tax act online free The vessel was built or rebuilt in the United States. Tax act online free The vessel is documented under the laws of the United States. Tax act online free 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 act online free How to determine the source of qualified withdrawals. Tax act online free   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. Tax act online free The capital account. Tax act online free The capital gain account. Tax act online free The ordinary income account. Tax act online free Excluding qualified withdrawals from tax. Tax act online free   Do not report on your income tax return any qualified withdrawals from your CCF account. Tax act online free 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 act online free Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. Tax act online free Qualified withdrawals are defined under Qualified Withdrawals, earlier. Tax act online free Examples. Tax act online free   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. Tax act online free Amounts remaining in a CCF account upon termination of your agreement with NMFS. Tax act online free 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 act online free Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. Tax act online free You will generally be given 3 years to revise your plans to cover this excess balance. Tax act online free Amounts you leave in your account for more than 25 years. Tax act online free 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 act online free How to determine the source of nonqualified withdrawals. Tax act online free    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 act online free The ordinary income account. Tax act online free The capital gain account. Tax act online free The capital account. Tax act online free Paying tax on nonqualified withdrawals. Tax act online free   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 act online free 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 act online free    Partnerships and S corporations. Tax act online free 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 act online free 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 act online free Interest. Tax act online free   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 act online free 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 act online free The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. Tax act online free The interest rate on the nonqualified withdrawal is simple interest. Tax act online free The rate is subject to change annually and is published in the Federal Register. Tax act online free    You also can call NMFS at (301) 713-2393 (ext. Tax act online free 204) to get the current interest rate. Tax act online free Interest deduction. Tax act online free   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. Tax act online free Reporting the additional tax and interest. Tax act online free   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. Tax act online free Include the tax and interest on Form 1040, line 63 (for 2005). Tax act online free To the left of line 63, write in the amount of tax and interest and “CCF. Tax act online free ” Tax benefit rule. Tax act online free   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 act online free The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. Tax act online free That part is allowed as a net operating loss deduction. Tax act online free More Information This section briefly discussed the CCF program. Tax act online free For more detailed information, see the following legislative authorities. Tax act online free Section 607 of the Merchant Marine Act of 1936, as amended (46 U. Tax act online free S. Tax act online free C. Tax act online free 1177). Tax act online free Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. Tax act online free F. Tax act online free R. Tax act online free , Part 259). Tax act online free Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. Tax act online free F. Tax act online free R. Tax act online free , Part 3). Tax act online free Section 7518 of the Internal Revenue Code (IRC 7518). Tax act online free 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 act online free Also, see their web page at www. Tax act online free nmfs. Tax act online free noaa. Tax act online free gov/mb/financial_services/ccf. Tax act online free htm. Tax act online free 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 act online free By selecting the method that is best for you, you will have quick and easy access to tax help. Tax act online free Contacting your Taxpayer Advocate. Tax act online free   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Tax act online free   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 act online free 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 act online free   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 act online free irs. Tax act online free gov/advocate. Tax act online free   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 act online free Free tax services. Tax act online free   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Tax act online free It contains a list of free tax publications and an index of tax topics. Tax act online free It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Tax act online free Internet. Tax act online free You can access the IRS website 24 hours a day, 7 days a week, at www. Tax act online free irs. Tax act online free gov to: E-file your return. Tax act online free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax act online free Check the status of your refund. Tax act online free Click on Where's My Refund. Tax act online free Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Tax act online free 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 act online free Download forms, instructions, and publications. Tax act online free Order IRS products online. Tax act online free Research your tax questions online. Tax act online free Search publications online by topic or keyword. Tax act online free View Internal Revenue Bulletins (IRBs) published in the last few years. Tax act online free Figure your withholding allowances using our Form W-4 calculator. Tax act online free Sign up to receive local and national tax news by email. Tax act online free Get information on starting and operating a small business. Tax act online free Phone. Tax act online free Many services are available by phone. Tax act online free Ordering forms, instructions, and publications. Tax act online free Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. Tax act online free You should receive your order within 10 days. Tax act online free Asking tax questions. Tax act online free Call the IRS with your tax questions at 1-800-829-1040. Tax act online free Solving problems. Tax act online free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax act online free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax act online free Call your local Taxpayer Assistance Center for an appointment. Tax act online free To find the number, go to www. Tax act online free irs. Tax act online free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax act online free TTY/TDD equipment. Tax act online free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax act online free TeleTax topics. Tax act online free Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. Tax act online free Refund information. Tax act online free 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 act online free Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Tax act online free 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 act online free Evaluating the quality of our telephone services. Tax act online free To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax act online free One method is for a second IRS representative to sometimes listen in on or record telephone calls. Tax act online free Another is to ask some callers to complete a short survey at the end of the call. Tax act online free Walk-in. Tax act online free Many products and services are available on a walk-in basis. Tax act online free Products. Tax act online free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax act online free 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 act online free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax act online free Services. Tax act online free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax act online free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax act online free 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 act online free 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 act online free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax act online free To find the number, go to www. Tax act online free irs. Tax act online free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax act online free Mail. Tax act online free 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 act online free National Distribution Center P. Tax act online free O. Tax act online free Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. Tax act online free 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 act online free The first release ships in late December and the final release ships in late February. Tax act online free Current-year forms, instructions, and publications. Tax act online free Prior-year forms, instructions, and publications. Tax act online free Tax Map: an electronic research tool and finding aid. Tax act online free Tax law frequently asked questions (FAQs). Tax act online free Tax Topics from the IRS telephone response system. Tax act online free Fill-in, print, and save features for most tax forms. Tax act online free Internal Revenue Bulletins. Tax act online free Toll-free and email technical support. Tax act online free Buy the CD-ROM from National Technical Information Service (NTIS) at www. Tax act online free irs. Tax act online free 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 act online free CD-ROM for small businesses. Tax act online free Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. Tax act online free This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Tax act online free All the business tax forms, instructions, and publications needed to successfully manage a business. Tax act online free Tax law changes. Tax act online free IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. Tax act online free Web links to various government agencies, business associations, and IRS organizations. Tax act online free “Rate the Product” survey—your opportunity to suggest changes for future editions. Tax act online free An updated version of this CD is available each year in early April. Tax act online free You can get a free copy by calling 1-800-829-3676 or by visiting www. Tax act online free irs. Tax act online free gov/smallbiz. Tax act online free Prev  Up  Next   Home   More Online Publications
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Tax act online free Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Tax act online free Tax questions. Tax act online free How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax act online free How To Use This Workbook You can use this workbook by following these five steps. Tax act online free Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Tax act online free Know the definitions of adjusted basis and fair market value, discussed below. Tax act online free Fill out Schedules 1 through 6. Tax act online free Read the Instructions for Form 4684. Tax act online free Fill out Form 4684 using the information you entered in Schedules 1 through 6. Tax act online free Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Tax act online free Take what's in each row of. Tax act online free . Tax act online free . Tax act online free And enter it on Form 4684. Tax act online free . Tax act online free . Tax act online free Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Tax act online free   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Tax act online free If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Tax act online free If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Tax act online free Fair market value. Tax act online free   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Tax act online free When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Tax act online free Deduction limits. Tax act online free   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Tax act online free See the Instructions for Form 4684, Section B. Tax act online free If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Tax act online free   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Tax act online free Employee property is property used in performing services as an employee. Tax act online free Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Tax act online free You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax act online free NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax act online free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax act online free You can email us at taxforms@irs. Tax act online free gov. Tax act online free Please put “Publications Comment” on the subject line. Tax act online free You can also send us comments from www. Tax act online free irs. Tax act online free gov/formspubs/. Tax act online free Select “Comment on Tax Forms and Publications” under “Information about. Tax act online free ” 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 act online free Ordering forms and publications. Tax act online free   Visit www. Tax act online free irs. Tax act online free 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 act online free Internal Revenue Service 1201 N. Tax act online free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax act online free   If you have a tax question, check the information available on IRS. Tax act online free gov or call 1-800-829-1040. Tax act online free We cannot answer tax questions sent to either of the above addresses. Tax act online free 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 act online free By selecting the method that is best for you, you will have quick and easy access to tax help. Tax act online free Free help with your return. Tax act online free   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax act online free The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax act online free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax act online free To find the nearest VITA or TCE site, visit IRS. Tax act online free gov or call 1-800-906-9887 or 1-800-829-1040. Tax act online free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax act online free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Tax act online free aarp. Tax act online free org/money/taxaide. Tax act online free   For more information on these programs, go to IRS. Tax act online free gov and enter keyword “VITA” in the upper right-hand corner. Tax act online free Internet. Tax act online free You can access the IRS website at IRS. Tax act online free gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Tax act online free Go to IRS. Tax act online free gov and click on Where's My Refund. Tax act online free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax act online free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax act online free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax act online free E-file your return. Tax act online free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax act online free Download forms, including talking tax forms, instructions, and publications. Tax act online free Order IRS products online. Tax act online free Research your tax questions online. Tax act online free Search publications online by topic or keyword. Tax act online free Use the online Internal Revenue Code, regulations, or other official guidance. Tax act online free View Internal Revenue Bulletins (IRBs) published in the last few years. Tax act online free Figure your withholding allowances using the withholding calculator online at www. Tax act online free irs. Tax act online free gov/individuals. Tax act online free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Tax act online free irs. Tax act online free gov/individuals. Tax act online free Sign up to receive local and national tax news by email. Tax act online free Get information on starting and operating a small business. Tax act online free Phone. Tax act online free Many services are available by phone. Tax act online free   Ordering forms, instructions, and publications. Tax act online free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Tax act online free You should receive your order within 10 days. Tax act online free Asking tax questions. Tax act online free Call the IRS with your tax questions at 1-800-829-1040. Tax act online free Solving problems. Tax act online free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax act online free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax act online free Call your local Taxpayer Assistance Center for an appointment. Tax act online free To find the number, go to www. Tax act online free irs. Tax act online free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax act online free TTY/TDD equipment. Tax act online free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax act online free TeleTax topics. Tax act online free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax act online free Refund information. Tax act online free You can check the status of your refund on the new IRS phone app. Tax act online free Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Tax act online free IRS2Go is a new way to provide you with information and tools. Tax act online free To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Tax act online free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax act online free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax act online free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax act online free If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Tax act online free Other refund information. Tax act online free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Tax act online free Evaluating the quality of our telephone services. Tax act online free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax act online free One method is for a second IRS representative to listen in on or record random telephone calls. Tax act online free Another is to ask some callers to complete a short survey at the end of the call. Tax act online free Walk-in. Tax act online free Many products and services are available on a walk-in basis. Tax act online free   Products. Tax act online free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax act online free Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Tax act online free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax act online free Services. Tax act online free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax act online free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax act online free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Tax act online free No appointment is necessary—just walk in. Tax act online free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Tax act online free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax act online free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Tax act online free All other issues will be handled without an appointment. Tax act online free To find the number of your local office, go to  www. Tax act online free irs. Tax act online free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax act online free Mail. Tax act online free You can send your order for forms, instructions, and publications to the address below. Tax act online free You should receive a response within 10 days after your request is received. Tax act online free  Internal Revenue Service 1201 N. Tax act online free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Tax act online free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax act online free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax act online free We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Tax act online free Remember, the worst thing you can do is nothing at all. Tax act online free   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Tax act online free You face (or your business is facing) an immediate threat of adverse action. Tax act online free You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Tax act online free   If you qualify for our help, we’ll do everything we can to get your problem resolved. Tax act online free You will be assigned to one advocate who will be with you at every turn. Tax act online free We have offices in every state, the District of Columbia, and Puerto Rico. Tax act online free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Tax act online free And our services are always free. Tax act online free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax act online free Our tax toolkit at www. Tax act online free TaxpayerAdvocate. Tax act online free irs. Tax act online free gov can help you understand these rights. Tax act online free   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Tax act online free irs. Tax act online free gov/advocate. Tax act online free You can also call our toll-free number at 1-877-777-4778. Tax act online free   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax act online free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax act online free irs. Tax act online free gov/advocate. Tax act online free Low Income Taxpayer Clinics (LITCs). Tax act online free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax act online free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax act online free These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Tax act online free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax act online free For more information and to find a clinic near you, see the LITC page at www. Tax act online free irs. Tax act online free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax act online free This publication is also available by calling 1-800-829-3676 or at your local IRS office. Tax act online free Free tax services. Tax act online free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax act online free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax act online free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax act online free The majority of the information and services listed in this publication are available to you free of charge. Tax act online free If there is a fee associated with a resource or service, it is listed in the publication. Tax act online free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax act online free DVD for tax products. Tax act online free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax act online free Prior-year forms, instructions, and publications. Tax act online free Tax Map: an electronic research tool and finding aid. Tax act online free Tax law frequently asked questions. Tax act online free Tax Topics from the IRS telephone response system. Tax act online free Internal Revenue Code—Title 26 of the U. Tax act online free S. Tax act online free Code. Tax act online free Links to other Internet based Tax Research Materials. Tax act online free Fill-in, print, and save features for most tax forms. Tax act online free Internal Revenue Bulletins. Tax act online free Toll-free and email technical support. Tax act online free Two releases during the year. Tax act online free  – The first release will ship the beginning of January 2012. Tax act online free  – The final release will ship the beginning of March 2012. Tax act online free Purchase the DVD from National Technical Information Service (NTIS) at www. Tax act online free irs. Tax act online free gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Tax act online free Prev  Up  Next   Home   More Online Publications