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Tax deductions Publication 595 - Introductory Material Table of Contents Introduction Important Reminder Introduction This publication discusses the Capital Construction Fund (CCF). Tax deductions The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). Tax deductions This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels. Tax deductions This publication does not discuss all the tax rules that may apply to your fishing trade or business. Tax deductions For general information about the federal tax laws that apply to individuals, including commercial fishermen, who file Schedule C or C-EZ, see Publication 334, Tax Guide for Small Business. Tax deductions If your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations. Tax deductions Comments and suggestions. Tax deductions We welcome your comments about this publication and your suggestions for future editions. Tax deductions You can email us at *taxforms@irs. Tax deductions gov. Tax deductions Please put “Publications Comment” on the subject line. Tax deductions 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. Tax deductions NW, IR-6406 Washington, DC 20224 We respond to many letters by telephone. Tax deductions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax deductions Important Reminder Photographs of missing children. Tax deductions The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax deductions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax deductions 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 deductions Prev Up Next Home More Online Publications
Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.
LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.
The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.
Page Last Reviewed or Updated: 06-Mar-2014
The Tax Deductions
Tax deductions Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Tax deductions Tax questions. Tax deductions What's New Future developments. Tax deductions The IRS has created a page on IRS. Tax deductions gov for information about Publication 1542, at www. Tax deductions irs. Tax deductions gov/pub1542. Tax deductions Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Tax deductions Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Tax deductions It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Tax deductions For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Tax deductions R. Tax deductions B. Tax deductions 520, which can be found on the Internet at www. Tax deductions irs. Tax deductions gov/irb/2011-42_IRB/ar12. Tax deductions html. Tax deductions Per diem rates on the Internet. Tax deductions You will find links to per diem rates at www. Tax deductions gsa. Tax deductions gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Tax deductions S. Tax deductions possessions; and Foreign per diem rates. Tax deductions Publication 1542 revisions. Tax deductions Publication 1542 is available only on the Internet at IRS. Tax deductions gov. Tax deductions Print copies can no longer be ordered. Tax deductions During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Tax deductions An article on IRS. Tax deductions gov will alert you to which locations have updated rates. Tax deductions To reach these articles, go to www. Tax deductions irs. Tax deductions gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Tax deductions You will find the new rates in Table 4. Tax deductions We will also incorporate mid-year changes to the high-low rates into Publication 1542. Tax deductions You will be alerted to these changes by a similar article on IRS. Tax deductions gov and can find the changes in Table 2 of the revised publication. Tax deductions The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Tax deductions The annual issue of the publication should be available each year in mid- to late-October. Tax deductions Comments and suggestions. Tax deductions We welcome your comments about this publication and your suggestions for future editions. Tax deductions 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 deductions NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax deductions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax deductions You can email us at taxforms@irs. Tax deductions gov. Tax deductions Please put “Publications Comment” on the subject line. Tax deductions You can also send us comments from www. Tax deductions irs. Tax deductions gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Tax deductions ” 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 deductions Ordering forms and publications. Tax deductions Visit www. Tax deductions irs. Tax deductions 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 deductions Internal Revenue Service 1201 N. Tax deductions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax deductions If you have a tax question, check the information available on IRS. Tax deductions gov or call 1-800-829-1040. Tax deductions We cannot answer tax questions sent to either of the above addresses. Tax deductions Prev Up Next Home More Online Publications