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Taxact 2011 sign in Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Taxact 2011 sign in Equitable relief. Taxact 2011 sign in Earned income. Taxact 2011 sign in Trade or business income. Taxact 2011 sign in Partnership income or loss. Taxact 2011 sign in Separate property income. Taxact 2011 sign in Social security benefits. Taxact 2011 sign in Other income. Taxact 2011 sign in End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Taxact 2011 sign in If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Taxact 2011 sign in You have only one domicile even if you have more than one home. Taxact 2011 sign in Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Taxact 2011 sign in The question of your domicile is mainly a matter of your intention as indicated by your actions. Taxact 2011 sign in You must be able to show that you intend a given place or state to be your permanent home. Taxact 2011 sign in If you move into or out of a community property state during the year, you may or may not have community income. Taxact 2011 sign in Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Taxact 2011 sign in Amount of time spent. Taxact 2011 sign in    The amount of time spent in one place does not always explain the difference between home and domicile. Taxact 2011 sign in A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Taxact 2011 sign in Your intent is the determining factor in proving where you have your domicile. Taxact 2011 sign in    Note. Taxact 2011 sign in When this publication refers to where you live, it means your domicile. Taxact 2011 sign in Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Taxact 2011 sign in Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Taxact 2011 sign in You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Taxact 2011 sign in Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Taxact 2011 sign in The following is a summary of the general rules. Taxact 2011 sign in These rules are also shown in Table 1. Taxact 2011 sign in Community property. Taxact 2011 sign in    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Taxact 2011 sign in That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Taxact 2011 sign in That cannot be identified as separate property. Taxact 2011 sign in Community income. Taxact 2011 sign in    Generally, community income is income from: Community property. Taxact 2011 sign in Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Taxact 2011 sign in Real estate that is treated as community property under the laws of the state where the property is located. Taxact 2011 sign in Note Separate property. Taxact 2011 sign in    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Taxact 2011 sign in Money earned while domiciled in a noncommunity property state. Taxact 2011 sign in Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Taxact 2011 sign in Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Taxact 2011 sign in Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Taxact 2011 sign in The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Taxact 2011 sign in Separate income. Taxact 2011 sign in    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Taxact 2011 sign in    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Taxact 2011 sign in Table 1. Taxact 2011 sign in General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Taxact 2011 sign in (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Taxact 2011 sign in ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Taxact 2011 sign in That cannot be identified as separate property. Taxact 2011 sign in Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Taxact 2011 sign in Money earned while domiciled in a noncommunity property state. Taxact 2011 sign in Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Taxact 2011 sign in Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Taxact 2011 sign in Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Taxact 2011 sign in The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Taxact 2011 sign in Community income 1,2,3 is income from: Community property. Taxact 2011 sign in Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Taxact 2011 sign in Real estate that is treated as community property under the laws of the state where the property is located. Taxact 2011 sign in Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Taxact 2011 sign in 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Taxact 2011 sign in 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Taxact 2011 sign in In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Taxact 2011 sign in In other states, it is separate income. Taxact 2011 sign in 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Taxact 2011 sign in See Community Property Laws Disregarded , later. Taxact 2011 sign in Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Taxact 2011 sign in Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Taxact 2011 sign in See Community Property Laws Disregarded, later. Taxact 2011 sign in Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Taxact 2011 sign in In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Taxact 2011 sign in In other states, it is separate income. Taxact 2011 sign in Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Taxact 2011 sign in Wages, earnings, and profits. Taxact 2011 sign in    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Taxact 2011 sign in Dividends, interest, and rents. Taxact 2011 sign in    Dividends, interest, and rents from community property are community income and must be evenly split. Taxact 2011 sign in Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Taxact 2011 sign in Example. Taxact 2011 sign in If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Taxact 2011 sign in You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Taxact 2011 sign in Attach your Form 8958 to your Form 1040. Taxact 2011 sign in Alimony received. Taxact 2011 sign in    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Taxact 2011 sign in This is so because the payee spouse is already required to report half of the community income. Taxact 2011 sign in See also Alimony paid , later. Taxact 2011 sign in Gains and losses. Taxact 2011 sign in    Gains and losses are classified as separate or community depending on how the property is held. Taxact 2011 sign in For example, a loss on separate property, such as stock held separately, is a separate loss. Taxact 2011 sign in On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Taxact 2011 sign in See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Taxact 2011 sign in See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Taxact 2011 sign in Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Taxact 2011 sign in    There are several kinds of individual retirement arrangements (IRAs). Taxact 2011 sign in They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Taxact 2011 sign in IRAs and ESAs by law are deemed to be separate property. Taxact 2011 sign in Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Taxact 2011 sign in These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Taxact 2011 sign in That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Taxact 2011 sign in Pensions. Taxact 2011 sign in    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Taxact 2011 sign in See the example under Civil service retirement , later. Taxact 2011 sign in These rules may vary between states. Taxact 2011 sign in Check your state law. Taxact 2011 sign in Lump-sum distributions. Taxact 2011 sign in    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Taxact 2011 sign in For the 10-year tax option, you must disregard community property laws. Taxact 2011 sign in For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Taxact 2011 sign in Civil service retirement. Taxact 2011 sign in    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Taxact 2011 sign in   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Taxact 2011 sign in Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Taxact 2011 sign in   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Taxact 2011 sign in The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Taxact 2011 sign in Example. Taxact 2011 sign in Henry Wright retired this year after 30 years of civil service. Taxact 2011 sign in He and his wife were domiciled in a community property state during the past 15 years. Taxact 2011 sign in Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Taxact 2011 sign in If Mr. Taxact 2011 sign in Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Taxact 2011 sign in Military retirement pay. Taxact 2011 sign in    State community property laws apply to military retirement pay. Taxact 2011 sign in Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Taxact 2011 sign in For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Taxact 2011 sign in   Active military pay earned while married and domiciled in a community property state is also community income. Taxact 2011 sign in This income is considered to be received half by the member of the Armed Forces and half by the spouse. Taxact 2011 sign in Partnership income. Taxact 2011 sign in    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Taxact 2011 sign in If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Taxact 2011 sign in Tax-exempt income. Taxact 2011 sign in    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Taxact 2011 sign in For example, under certain circumstances, income earned outside the United States is tax exempt. Taxact 2011 sign in If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Taxact 2011 sign in Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Taxact 2011 sign in Income from separate property. Taxact 2011 sign in    In some states, income from separate property is separate income. Taxact 2011 sign in These states include Arizona, California, Nevada, New Mexico, and Washington. Taxact 2011 sign in Other states characterize income from separate property as community income. Taxact 2011 sign in These states include Idaho, Louisiana, Texas, and Wisconsin. Taxact 2011 sign in Exemptions When you file separate returns, you must claim your own exemption amount for that year. Taxact 2011 sign in (See your tax return instructions. Taxact 2011 sign in ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Taxact 2011 sign in When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Taxact 2011 sign in Example. Taxact 2011 sign in Ron and Diane White have three dependent children and live in Nevada. Taxact 2011 sign in If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Taxact 2011 sign in Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Taxact 2011 sign in They cannot each claim half of the total exemption amount for their three children. Taxact 2011 sign in Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Taxact 2011 sign in Business and investment expenses. Taxact 2011 sign in    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Taxact 2011 sign in Each of you is entitled to deduct one-half of the expenses on your separate returns. Taxact 2011 sign in Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Taxact 2011 sign in    Other limits may also apply to business and investment expenses. Taxact 2011 sign in For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Taxact 2011 sign in Alimony paid. Taxact 2011 sign in    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Taxact 2011 sign in They are deductible as alimony only to the extent they are more than that spouse's part of community income. Taxact 2011 sign in Example. Taxact 2011 sign in You live in a community property state. Taxact 2011 sign in You are separated but the special rules explained later under Spouses living apart all year do not apply. Taxact 2011 sign in Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Taxact 2011 sign in Your spouse receives no other community income. Taxact 2011 sign in Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Taxact 2011 sign in On your separate returns, each of you must report $10,000 of the total community income. Taxact 2011 sign in In addition, your spouse must report $2,000 as alimony received. Taxact 2011 sign in You can deduct $2,000 as alimony paid. Taxact 2011 sign in IRA deduction. Taxact 2011 sign in    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Taxact 2011 sign in The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Taxact 2011 sign in Personal expenses. Taxact 2011 sign in   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Taxact 2011 sign in If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Taxact 2011 sign in Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Taxact 2011 sign in Child tax credit. Taxact 2011 sign in    You may be entitled to a child tax credit for each of your qualifying children. Taxact 2011 sign in You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Taxact 2011 sign in See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Taxact 2011 sign in Limit on credit. Taxact 2011 sign in    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Taxact 2011 sign in The amount at which the limitation (phaseout) begins depends on your filing status. Taxact 2011 sign in Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Taxact 2011 sign in See your tax return instructions for more information. Taxact 2011 sign in Self-employment tax. Taxact 2011 sign in    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Taxact 2011 sign in The following rules only apply to persons married for federal tax purposes. Taxact 2011 sign in Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Taxact 2011 sign in Sole proprietorship. Taxact 2011 sign in    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Taxact 2011 sign in Partnerships. Taxact 2011 sign in    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Taxact 2011 sign in If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Taxact 2011 sign in Federal income tax withheld. Taxact 2011 sign in    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Taxact 2011 sign in If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Taxact 2011 sign in Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Taxact 2011 sign in Estimated tax payments. Taxact 2011 sign in    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Taxact 2011 sign in These rules are explained in Publication 505. Taxact 2011 sign in   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Taxact 2011 sign in   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Taxact 2011 sign in   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Taxact 2011 sign in   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Taxact 2011 sign in   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Taxact 2011 sign in Earned income credit. Taxact 2011 sign in    You may be entitled to an earned income credit (EIC). Taxact 2011 sign in You cannot claim this credit if your filing status is married filing separately. Taxact 2011 sign in   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Taxact 2011 sign in That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Taxact 2011 sign in Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Taxact 2011 sign in The same rule applies to registered domestic partners. Taxact 2011 sign in    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Taxact 2011 sign in Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Taxact 2011 sign in   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Taxact 2011 sign in Overpayments. Taxact 2011 sign in    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Taxact 2011 sign in If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Taxact 2011 sign in If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Taxact 2011 sign in The portion allocated to the other spouse can be refunded. Taxact 2011 sign in Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Taxact 2011 sign in These rules do not apply to registered domestic partners. Taxact 2011 sign in Certain community income not treated as community income by one spouse. Taxact 2011 sign in    Community property laws may not apply to an item of community income that you received but did not treat as community income. Taxact 2011 sign in You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Taxact 2011 sign in Relief from liability arising from community property law. Taxact 2011 sign in    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Taxact 2011 sign in You did not file a joint return for the tax year. Taxact 2011 sign in You did not include an item of community income in gross income. Taxact 2011 sign in The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Taxact 2011 sign in Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Taxact 2011 sign in Your spouse's (or former spouse's) distributive share of partnership income. Taxact 2011 sign in Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Taxact 2011 sign in Use the appropriate community property law to determine what is separate property. Taxact 2011 sign in Any other income that belongs to your spouse (or former spouse) under community property law. Taxact 2011 sign in You establish that you did not know of, and had no reason to know of, that community income. Taxact 2011 sign in Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Taxact 2011 sign in Requesting relief. Taxact 2011 sign in    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Taxact 2011 sign in Equitable relief. Taxact 2011 sign in    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Taxact 2011 sign in To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Taxact 2011 sign in Also see Publication 971. Taxact 2011 sign in Spousal agreements. Taxact 2011 sign in    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Taxact 2011 sign in Check your state law to determine how it affects you. Taxact 2011 sign in Nonresident alien spouse. Taxact 2011 sign in    If you are a U. Taxact 2011 sign in S. Taxact 2011 sign in citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Taxact 2011 sign in S. Taxact 2011 sign in resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Taxact 2011 sign in You must file a joint return for the year you make the choice. Taxact 2011 sign in You can file separate returns in later years. Taxact 2011 sign in For details on making this choice, see Publication 519, U. Taxact 2011 sign in S. Taxact 2011 sign in Tax Guide for Aliens. Taxact 2011 sign in   If you are a U. Taxact 2011 sign in S. Taxact 2011 sign in citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Taxact 2011 sign in S. Taxact 2011 sign in resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Taxact 2011 sign in However, you do not have to meet the four conditions discussed there. Taxact 2011 sign in Spouses living apart all year. Taxact 2011 sign in    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Taxact 2011 sign in You must meet all the following conditions for these special rules to apply. Taxact 2011 sign in You and your spouse lived apart all year. Taxact 2011 sign in You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Taxact 2011 sign in You and/or your spouse had earned income for the calendar year that is community income. Taxact 2011 sign in You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Taxact 2011 sign in Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Taxact 2011 sign in If all these conditions are met, you and your spouse must report your community income as discussed next. Taxact 2011 sign in See also Certain community income not treated as community income by one spouse , earlier. Taxact 2011 sign in Earned income. Taxact 2011 sign in    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Taxact 2011 sign in Earned income is wages, salaries, professional fees, and other pay for personal services. Taxact 2011 sign in   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Taxact 2011 sign in Trade or business income. Taxact 2011 sign in    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Taxact 2011 sign in Partnership income or loss. Taxact 2011 sign in    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Taxact 2011 sign in Separate property income. Taxact 2011 sign in    Treat income from the separate property of one spouse as the income of that spouse. Taxact 2011 sign in Social security benefits. Taxact 2011 sign in    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Taxact 2011 sign in Other income. Taxact 2011 sign in    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Taxact 2011 sign in Example. Taxact 2011 sign in George and Sharon were married throughout the year but did not live together at any time during the year. Taxact 2011 sign in Both domiciles were in a community property state. Taxact 2011 sign in They did not file a joint return or transfer any of their earned income between themselves. Taxact 2011 sign in During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Taxact 2011 sign in (Some states treat income from separate property as separate income—check your state law. Taxact 2011 sign in ) Sharon did not take part in George's consulting business. Taxact 2011 sign in Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Taxact 2011 sign in But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Taxact 2011 sign in They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Taxact 2011 sign in George reports $26,500 and Sharon reports $34,500. Taxact 2011 sign in Other separated spouses. Taxact 2011 sign in    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Taxact 2011 sign in In some states, income earned after separation but before a decree of divorce continues to be community income. Taxact 2011 sign in In other states, it is separate income. Taxact 2011 sign in End of the Community The marital community may end in several ways. Taxact 2011 sign in When the marital community ends, the community assets (money and property) are divided between the spouses. Taxact 2011 sign in Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Taxact 2011 sign in Death of spouse. Taxact 2011 sign in    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Taxact 2011 sign in For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Taxact 2011 sign in Example. Taxact 2011 sign in Bob and Ann owned community property that had a basis of $80,000. Taxact 2011 sign in When Bob died, his and Ann's community property had an FMV of $100,000. Taxact 2011 sign in One-half of the FMV of their community interest was includible in Bob's estate. Taxact 2011 sign in The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Taxact 2011 sign in The basis of the other half to Bob's heirs is also $50,000. Taxact 2011 sign in   For more information about the basis of assets, see Publication 551, Basis of Assets. Taxact 2011 sign in    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Taxact 2011 sign in See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Taxact 2011 sign in Divorce or separation. Taxact 2011 sign in    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Taxact 2011 sign in For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Taxact 2011 sign in For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Taxact 2011 sign in   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Taxact 2011 sign in However, see Spouses living apart all year , earlier. Taxact 2011 sign in Any income received after the community ends is separate income. Taxact 2011 sign in This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Taxact 2011 sign in   An absolute decree of divorce or annulment ends the marital community in all community property states. Taxact 2011 sign in A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Taxact 2011 sign in ” However, you should check your state law for exceptions. Taxact 2011 sign in   A decree of legal separation or of separate maintenance may or may not end the marital community. Taxact 2011 sign in The court issuing the decree may terminate the marital community and divide the property between the spouses. Taxact 2011 sign in   A separation agreement may divide the community property between you and your spouse. Taxact 2011 sign in It may provide that this property, along with future earnings and property acquired, will be separate property. Taxact 2011 sign in This agreement may end the community. Taxact 2011 sign in   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Taxact 2011 sign in Check your state law. Taxact 2011 sign in   If you are a registered domestic partner, you should check your state law to determine when the community ends. Taxact 2011 sign in Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Taxact 2011 sign in Those spouses must report their community income as explained in that discussion. Taxact 2011 sign in Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Taxact 2011 sign in But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Taxact 2011 sign in This discussion concerning joint versus separate returns does not apply to registered domestic partners. Taxact 2011 sign in The following rules apply if your filing status is married filing separately. Taxact 2011 sign in You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Taxact 2011 sign in You cannot take the credit for child and dependent care expenses in most instances. Taxact 2011 sign in You cannot take the earned income credit. Taxact 2011 sign in You cannot exclude any interest income from qualified U. Taxact 2011 sign in S. Taxact 2011 sign in savings bonds that you used for higher education expenses. Taxact 2011 sign in You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Taxact 2011 sign in You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Taxact 2011 sign in You cannot deduct interest paid on a qualified student loan. Taxact 2011 sign in You cannot take the education credits. Taxact 2011 sign in You may have a smaller child tax credit than you would on a joint return. Taxact 2011 sign in You cannot take the exclusion or credit for adoption expenses in most instances. Taxact 2011 sign in Figure your tax both on a joint return and on separate returns under the community property laws of your state. Taxact 2011 sign in You can then compare the tax figured under both methods and use the one that results in less tax. Taxact 2011 sign in Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Taxact 2011 sign in Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Taxact 2011 sign in On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Taxact 2011 sign in ). Taxact 2011 sign in The same reporting rule applies to registered domestic partners. Taxact 2011 sign in For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Taxact 2011 sign in Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Taxact 2011 sign in Form 8958 is used for married spouses in community property states who choose to file married filing separately. Taxact 2011 sign in Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Taxact 2011 sign in A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Taxact 2011 sign in Extension of time to file. Taxact 2011 sign in    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Taxact 2011 sign in If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Taxact 2011 sign in How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Taxact 2011 sign in Free help with your tax return. Taxact 2011 sign in    You can get free help preparing your return nationwide from IRS-certified volunteers. Taxact 2011 sign in The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Taxact 2011 sign in The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Taxact 2011 sign in 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. Taxact 2011 sign in In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Taxact 2011 sign in To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Taxact 2011 sign in gov, download the IRS2Go app, or call 1-800-906-9887. Taxact 2011 sign in   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxact 2011 sign in To find the nearest AARP Tax-Aide site, visit AARP's website at www. Taxact 2011 sign in aarp. Taxact 2011 sign in org/money/taxaide or call 1-888-227-7669. Taxact 2011 sign in For more information on these programs, go to IRS. Taxact 2011 sign in gov and enter “VITA” in the search box. Taxact 2011 sign in Internet. Taxact 2011 sign in    IRS. Taxact 2011 sign in gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Taxact 2011 sign in Download the free IRS2Go app from the iTunes app store or from Google Play. Taxact 2011 sign in Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Taxact 2011 sign in Check the status of your 2013 refund with the Where's My Refund? application on IRS. Taxact 2011 sign in gov or download the IRS2Go app and select the Refund Status option. Taxact 2011 sign in The IRS issues more than 9 out of 10 refunds in less than 21 days. Taxact 2011 sign in Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Taxact 2011 sign in You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxact 2011 sign in The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Taxact 2011 sign in Use the Interactive Tax Assistant (ITA) to research your tax questions. Taxact 2011 sign in No need to wait on the phone or stand in line. Taxact 2011 sign in The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Taxact 2011 sign in When you reach the response screen, you can print the entire interview and the final response for your records. Taxact 2011 sign in New subject areas are added on a regular basis. Taxact 2011 sign in  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Taxact 2011 sign in gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Taxact 2011 sign in You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Taxact 2011 sign in The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Taxact 2011 sign in When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Taxact 2011 sign in Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Taxact 2011 sign in You can also ask the IRS to mail a return or an account transcript to you. Taxact 2011 sign in Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Taxact 2011 sign in gov or by calling 1-800-908-9946. Taxact 2011 sign in Tax return and tax account transcripts are generally available for the current year and the past three years. Taxact 2011 sign in Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Taxact 2011 sign in Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Taxact 2011 sign in If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Taxact 2011 sign in Check the status of your amended return using Where's My Amended Return? Go to IRS. Taxact 2011 sign in gov and enter Where's My Amended Return? in the search box. Taxact 2011 sign in You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Taxact 2011 sign in It can take up to 3 weeks from the date you mailed it to show up in our system. Taxact 2011 sign in Make a payment using one of several safe and convenient electronic payment options available on IRS. Taxact 2011 sign in gov. Taxact 2011 sign in Select the Payment tab on the front page of IRS. Taxact 2011 sign in gov for more information. Taxact 2011 sign in Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Taxact 2011 sign in Figure your income tax withholding with the IRS Withholding Calculator on IRS. Taxact 2011 sign in gov. Taxact 2011 sign in Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Taxact 2011 sign in Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Taxact 2011 sign in gov. Taxact 2011 sign in Request an Electronic Filing PIN by going to IRS. Taxact 2011 sign in gov and entering Electronic Filing PIN in the search box. Taxact 2011 sign in Download forms, instructions and publications, including accessible versions for people with disabilities. Taxact 2011 sign in Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Taxact 2011 sign in gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Taxact 2011 sign in An employee can answer questions about your tax account or help you set up a payment plan. Taxact 2011 sign in Before you visit, check the Office Locator on IRS. Taxact 2011 sign in gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Taxact 2011 sign in If you have a special need, such as a disability, you can request an appointment. Taxact 2011 sign in Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Taxact 2011 sign in Apply for an Employer Identification Number (EIN). Taxact 2011 sign in Go to IRS. Taxact 2011 sign in gov and enter Apply for an EIN in the search box. Taxact 2011 sign in Read the Internal Revenue Code, regulations, or other official guidance. Taxact 2011 sign in Read Internal Revenue Bulletins. Taxact 2011 sign in Sign up to receive local and national tax news and more by email. Taxact 2011 sign in Just click on “subscriptions” above the search box on IRS. Taxact 2011 sign in gov and choose from a variety of options. Taxact 2011 sign in    Phone. Taxact 2011 sign in You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Taxact 2011 sign in Download the free IRS2Go app from the iTunes app store or from Google Play. Taxact 2011 sign in Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Taxact 2011 sign in gov, or download the IRS2Go app. Taxact 2011 sign in Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Taxact 2011 sign in The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Taxact 2011 sign in Most VITA and TCE sites offer free electronic filing. Taxact 2011 sign in Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Taxact 2011 sign in Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Taxact 2011 sign in Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Taxact 2011 sign in If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Taxact 2011 sign in The IRS issues more than 9 out of 10 refunds in less than 21 days. Taxact 2011 sign in Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxact 2011 sign in Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Taxact 2011 sign in The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Taxact 2011 sign in Note, the above information is for our automated hotline. Taxact 2011 sign in Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Taxact 2011 sign in Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Taxact 2011 sign in You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Taxact 2011 sign in It can take up to 3 weeks from the date you mailed it to show up in our system. Taxact 2011 sign in Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Taxact 2011 sign in You should receive your order within 10 business days. Taxact 2011 sign in Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Taxact 2011 sign in If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Taxact 2011 sign in Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Taxact 2011 sign in The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Taxact 2011 sign in These individuals can also contact the IRS through relay services such as the Federal Relay Service. Taxact 2011 sign in    Walk-in. Taxact 2011 sign in You can find a selection of forms, publications and services — in-person. Taxact 2011 sign in Products. Taxact 2011 sign in You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxact 2011 sign in Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Taxact 2011 sign in Services. Taxact 2011 sign in You can walk in to your local TAC for face-to-face tax help. Taxact 2011 sign in An employee can answer questions about your tax account or help you set up a payment plan. Taxact 2011 sign in Before visiting, use the Office Locator tool on IRS. Taxact 2011 sign in gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Taxact 2011 sign in    Mail. Taxact 2011 sign in You can send your order for forms, instructions, and publications to the address below. Taxact 2011 sign in You should receive a response within 10 business days after your request is received. Taxact 2011 sign in Internal Revenue Service 1201 N. Taxact 2011 sign in Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Taxact 2011 sign in The Taxpayer Advocate Service (TAS) is your voice at the IRS. Taxact 2011 sign in Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Taxact 2011 sign in   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Taxact 2011 sign in We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Taxact 2011 sign in You face (or your business is facing) an immediate threat of adverse action. Taxact 2011 sign in You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Taxact 2011 sign in   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Taxact 2011 sign in Here's why we can help: TAS is an independent organization within the IRS. Taxact 2011 sign in Our advocates know how to work with the IRS. Taxact 2011 sign in Our services are free and tailored to meet your needs. Taxact 2011 sign in We have offices in every state, the District of Columbia, and Puerto Rico. Taxact 2011 sign in   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Taxact 2011 sign in irs. Taxact 2011 sign in gov/advocate, or call us toll-free at 1-877-777-4778. Taxact 2011 sign in   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Taxact 2011 sign in If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Taxact 2011 sign in irs. Taxact 2011 sign in gov/sams. Taxact 2011 sign in Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Taxact 2011 sign in Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Taxact 2011 sign in Visit www. Taxact 2011 sign in irs. Taxact 2011 sign in gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Taxact 2011 sign in Prev  Up  Next   Home   More Online Publications
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Tax Information For Businesses

Small Business and Self-Employed Tax Center
Access to tax information useful to small businesses with assets of $10 million or less.

Large Business and International Tax Center
This page provides links which are helpful for large to mid-size businesses with assets greater than $10 million

Work Opportunity Tax Credit Extended
Businesses, including tax-exempt employers, may qualify for the Work Opportunity Tax Credit for qualified veterans hired before January 1, 2014.

Self-Employed Individuals Tax Center
The basics on your tax responsibilities if you are self-employed or an independent contractor.

Qualifying Advanced Energy Project Credit (section 48C)
Notice 2013-12, issued February 7, 2013, announced the availability of $150,228,397 in section 48C tax credits in the Phase II allocation round in 2013. Application procedures are different than in the first allocation round.

IRS Video Portal
The IRS Video portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals. You will find video clips of tax topics, and archived versions of live panel discussions and webinars.

Effect of Sequestration on the Alternative Minimum Tax Credit for Corporations
The Balanced Budget and Emergency Deficit Reduction Act of 1985, as amended, requires certain spending cuts during Fiscal Year 2013 due to the sequester triggered earlier this year.

Alternative Motor Vehicle Credit
The Alternative Fuel Motor Vehicle Credit was enacted by the Energy Policy Act of 2005 and includes separate credits for four distinct categories of vehicles: Hybrid vehicles, Fuel Cell vehicles, Qualified Alternative Fuel Motor vehicles (QAFMV) and Advanced Lean Burn Technology vehicles. The amount of the potential credit varies by type of vehicle and which of the four credits applies.

Coordinated Issue Papers - LB&I
Effective January 21, 2014, all LB&I coordinated issue papers are decoordinated.  See 1/21/14 Directive from LB&I Commissioner Maloy for details.

HIRE Act: Questions and Answers for Employers
General information about the provisions of the Hiring Individuals to Restore Employment Act.

Employment Taxes
Federal income tax, Social Security and Medicare taxes, FUTA, self-employment tax and more.

Disaster Assistance and Emergency Relief for Individuals and Businesses
Special tax law provisions may help taxpayers and businesses recover financially from a disaster.

Small Business Forms and Publications
Download multiple small business and self-employed forms and publications.

e-file for Large Business and International (LB&I)
Certain large business and International (LB&I) corporations are required to electronically file their Forms 1120 and 1120S. Other corporations may do so voluntarily. This site provides e-file information for corporations that prepare and transmit their own electronic corporate income tax returns and those that use the services of third party tax professionals.

Employer ID Numbers (EINs)
Find out more on EINs or apply for one online.

Employee Tool & Equipment Plans
The Internal Revenue Service has established a compliance team to address the marketing and mistreatment of employee tool and equipment plans as tax-favored accountable plans.

Deducting Business Expenses
Find out what qualifies as a deductible business expense, including depreciation.

IRS Tax Calendar for Businesses and Self-Employed
The tax calendar is available for downloading and printing, or you can view it online.

U.S. Citizens and Resident Aliens Abroad
This section covers tax topics for U.S. citizens or resident aliens living overseas.

HCTC: Information for Health Plan Administrators (HPAs)
Health Plan Administrators are key to the success of the HCTC by providing health insurance to eligible individuals. Find information specific to health plan administrators here, including how to get involved and participate with the HCTC Program.

Excise Tax
Information about the various programs, databases, and activities within Excise Tax.

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

Estate and Gift Taxes
General information on when these taxes apply and when they do not.

Filing Past Due Tax Returns
Understand how to file past due returns.

Information Returns Processing
The Information Reporting Program Website is designed to help you meet your Information Reporting Requirements. Included are help-line telephone numbers and direct links to aid you in reporting information returns. You will also find information about how to file returns electronically or magnetically.

LB&I Directives
LB&I Directives provide industry-related and administrative guidance to LB&I examiners to ensure consistent tax administration. The Directives do not establish Service position on legal issues and are not legal guidance.

Online Ordering for Information Returns and Employer Returns
Order information returns and employer returns online.

Manufacturers' Energy Efficient Appliance Credit
Act Section 305 - Modifications of Energy Efficient Appliance Credit for Appliances Produced After 2007

Audit Techniques Guides (ATGs)
These guides contain examination techniques to assist examiners in performing examinations.

1099-K Reporting Requirements for Payment Settlement Entities
Describes responsibilities of 1099-K filers and provides links to forms and publications.

Plug-In Electric Drive Vehicle Credit (IRC 30D)
Plug-In Electric Drive Vehicle Credit (IRC 30D) - Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.

Your Guide to an IRS Small Business Audit
Video series shows small business owners steps of an audit and answers questions about the process

Income from Abroad is Taxable
There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with bank accounts in Liechtenstein. The IRS' interest, however, extends beyond bank accounts in Liechtenstein to financial accounts anywhere in the world. The IRS reminds you to report your worldwide income on your U.S. tax return and lists the possible consequences of hiding income overseas.

Quality Examination Process
The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

Market Segment Understandings (MSU)
The IRS and taxpayers in particular market segments, work together to improve tax compliance.

Railroad Retirement Tax Act (RRTA) Desk Guide (January 2009)
This Desk Reference Guide is intended as a resource tool to assist Revenue Agents who are assigned the examination of a railroad employer. The Guide was prepared presuming that the reader has already received employment tax training.

Federal Payment Levy Program
Certain federal payments (OPM, SSA, federal employee salaries, and federal employee travel) disbursed by the Department of the Treasury, Financial Management Service (FMS) may be subject to a 15 percent levy through the Federal Payment Levy Program (FPLP) to pay your delinquent tax debt. Find out your appeal rights and how to resolve any dispute.

Research Credit
Guidelines and audit technique guide are provided for field examiners on the examination of Research Credit cases.

The International Tax Gap
Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.

Uncertain Tax Positions - Schedule UTP
IRS finalized Schedule UTP & instructions for reporting uncertain tax positions by certain corporations.

IRS Non-Retaliation Policy
IRS has a zero-tolerance policy for retaliation and has had one in place since 1998.

Page Last Reviewed or Updated: 30-Mar-2014

The Taxact 2011 Sign In

Taxact 2011 sign in 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. Taxact 2011 sign in They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. Taxact 2011 sign in CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. Taxact 2011 sign in Opening a CCF account. Taxact 2011 sign in   If you are a U. Taxact 2011 sign in S. Taxact 2011 sign in citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. Taxact 2011 sign in However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. Taxact 2011 sign in This agreement will establish the following. Taxact 2011 sign in Agreement vessels. Taxact 2011 sign in Eligible vessels named in the agreement that will be the basis for the deferral of income tax. Taxact 2011 sign in Planned use of withdrawals. Taxact 2011 sign in Use of CCF funds to acquire, build, or rebuild a vessel. Taxact 2011 sign in CCF depository. Taxact 2011 sign in Where your CCF funds will be held. Taxact 2011 sign in    You can request an application kit or get additional information from NMFS at the following address. Taxact 2011 sign in 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. Taxact 2011 sign in nmfs. Taxact 2011 sign in noaa. Taxact 2011 sign in gov/mb/financial_services/ccf. Taxact 2011 sign in htm. Taxact 2011 sign in    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. Taxact 2011 sign in 204). Taxact 2011 sign in Their fax number is (301) 713-1939. Taxact 2011 sign in Eligible vessels. Taxact 2011 sign in   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. Taxact 2011 sign in For each type, certain requirements must be met. Taxact 2011 sign in Vessel weighing 5 tons or more. Taxact 2011 sign in   To be considered eligible, the vessel must meet all the following requirements. Taxact 2011 sign in Be built or rebuilt in the United States. Taxact 2011 sign in Be documented under the laws of the United States. Taxact 2011 sign in Be used commercially in the fisheries of the United States. Taxact 2011 sign in Be operated in the foreign or domestic commerce of the United States. Taxact 2011 sign in Vessel weighing less than 5 tons. Taxact 2011 sign in   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. Taxact 2011 sign in Be built or rebuilt in the United States. Taxact 2011 sign in Be owned by a U. Taxact 2011 sign in S. Taxact 2011 sign in citizen. Taxact 2011 sign in Have a home port in the United States. Taxact 2011 sign in Be used commercially in the fisheries of the United States. Taxact 2011 sign in Deferring tax on CCF deposits and earnings. Taxact 2011 sign in   You can use a CCF account to defer income tax by taking the following actions. Taxact 2011 sign in Making deposits to your CCF account from taxable income. Taxact 2011 sign in Excluding from income deposits assigned to certain accounts (discussed later). Taxact 2011 sign in Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. Taxact 2011 sign in Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. Taxact 2011 sign in    Reporting requirements. Taxact 2011 sign in 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. Taxact 2011 sign in This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. Taxact 2011 sign in For more information, contact the NMFS at the address or phone number given earlier. Taxact 2011 sign in 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. Taxact 2011 sign in Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. Taxact 2011 sign in Capital account. Taxact 2011 sign in   The capital account consists primarily of amounts attributable to the following items. Taxact 2011 sign in Allowable depreciation deductions for agreement vessels. Taxact 2011 sign in Any nontaxable return of capital from either (a) or (b), below. Taxact 2011 sign in The sale or other disposition of agreement vessels. Taxact 2011 sign in Insurance or indemnity proceeds attributable to agreement vessels. Taxact 2011 sign in Any tax-exempt interest earned on state or local bonds in your CCF account. Taxact 2011 sign in Capital gain account. Taxact 2011 sign in   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. Taxact 2011 sign in Any capital gain from either of the following sources. Taxact 2011 sign in The sale or other disposition of agreement vessels held for more than 6 months. Taxact 2011 sign in Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. Taxact 2011 sign in Any capital gain from assets held in your CCF account for more than 6 months. Taxact 2011 sign in Ordinary income account. Taxact 2011 sign in   The ordinary income account consists of amounts attributable to the following items. Taxact 2011 sign in 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. Taxact 2011 sign in Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. Taxact 2011 sign in The sale or other disposition of agreement vessels held for 6 months or less. Taxact 2011 sign in Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. Taxact 2011 sign in Any capital gain from assets held in your CCF account for 6 months or less. Taxact 2011 sign in Any ordinary income (such as depreciation recapture) from either of the following sources. Taxact 2011 sign in The sale or other disposition of agreement vessels. Taxact 2011 sign in Insurance or indemnity proceeds attributable to agreement vessels. Taxact 2011 sign in 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. Taxact 2011 sign in Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. Taxact 2011 sign in Capital gains. Taxact 2011 sign in   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. Taxact 2011 sign in This treatment applies to either of the following transactions. Taxact 2011 sign in The sale or other disposition of an agreement vessel. Taxact 2011 sign in The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Taxact 2011 sign in Depreciation recapture. Taxact 2011 sign in   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. Taxact 2011 sign in This treatment applies to either of the following transactions. Taxact 2011 sign in The sale or other disposition of an agreement vessel. Taxact 2011 sign in The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Taxact 2011 sign in Earnings from operations. Taxact 2011 sign in   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. Taxact 2011 sign in 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). Taxact 2011 sign in Next to line 43, write “CCF” and the amount of the deposits. Taxact 2011 sign in Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). Taxact 2011 sign in 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. Taxact 2011 sign in When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. Taxact 2011 sign in Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. Taxact 2011 sign in Self-employment tax. Taxact 2011 sign in   You must use your net profit or loss from your fishing business to figure your self-employment tax. Taxact 2011 sign in Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. Taxact 2011 sign in    Partnerships and S corporations. Taxact 2011 sign in 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). Taxact 2011 sign in   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). Taxact 2011 sign in 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. Taxact 2011 sign in However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. Taxact 2011 sign in Capital gains. Taxact 2011 sign in   Do not report any capital gains from the sale of capital assets held in your CCF account. Taxact 2011 sign in This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. Taxact 2011 sign in 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. Taxact 2011 sign in ” Interest and dividends. Taxact 2011 sign in   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. Taxact 2011 sign in However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. Taxact 2011 sign in ”   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. Taxact 2011 sign in ” Then, subtract the same amounts from the list and identify them as “CCF deposits. Taxact 2011 sign in ” Tax-exempt interest. Taxact 2011 sign in   Do not report tax-exempt interest from state or local bonds you held in your CCF account. Taxact 2011 sign in You are not required to report this interest on Form 1040, line 8b. Taxact 2011 sign in Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. Taxact 2011 sign in Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. Taxact 2011 sign in Acquiring, building, or rebuilding qualified vessels (defined next). Taxact 2011 sign in Making principal payments on the mortgage of a qualified vessel. Taxact 2011 sign in 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. Taxact 2011 sign in NMFS will approve amounts withdrawn to purchase trawl nets. Taxact 2011 sign in Qualified vessel. Taxact 2011 sign in   This is any vessel that meets all of the following requirements. Taxact 2011 sign in The vessel was built or rebuilt in the United States. Taxact 2011 sign in The vessel is documented under the laws of the United States. Taxact 2011 sign in 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. Taxact 2011 sign in How to determine the source of qualified withdrawals. Taxact 2011 sign in   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. Taxact 2011 sign in The capital account. Taxact 2011 sign in The capital gain account. Taxact 2011 sign in The ordinary income account. Taxact 2011 sign in Excluding qualified withdrawals from tax. Taxact 2011 sign in   Do not report on your income tax return any qualified withdrawals from your CCF account. Taxact 2011 sign in 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. Taxact 2011 sign in Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. Taxact 2011 sign in Qualified withdrawals are defined under Qualified Withdrawals, earlier. Taxact 2011 sign in Examples. Taxact 2011 sign in   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. Taxact 2011 sign in Amounts remaining in a CCF account upon termination of your agreement with NMFS. Taxact 2011 sign in 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. Taxact 2011 sign in Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. Taxact 2011 sign in You will generally be given 3 years to revise your plans to cover this excess balance. Taxact 2011 sign in Amounts you leave in your account for more than 25 years. Taxact 2011 sign in 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. Taxact 2011 sign in How to determine the source of nonqualified withdrawals. Taxact 2011 sign in    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. Taxact 2011 sign in The ordinary income account. Taxact 2011 sign in The capital gain account. Taxact 2011 sign in The capital account. Taxact 2011 sign in Paying tax on nonqualified withdrawals. Taxact 2011 sign in   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. Taxact 2011 sign in 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. Taxact 2011 sign in    Partnerships and S corporations. Taxact 2011 sign in 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). Taxact 2011 sign in 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. Taxact 2011 sign in Interest. Taxact 2011 sign in   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. Taxact 2011 sign in 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. Taxact 2011 sign in The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. Taxact 2011 sign in The interest rate on the nonqualified withdrawal is simple interest. Taxact 2011 sign in The rate is subject to change annually and is published in the Federal Register. Taxact 2011 sign in    You also can call NMFS at (301) 713-2393 (ext. Taxact 2011 sign in 204) to get the current interest rate. Taxact 2011 sign in Interest deduction. Taxact 2011 sign in   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. Taxact 2011 sign in Reporting the additional tax and interest. Taxact 2011 sign in   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. Taxact 2011 sign in Include the tax and interest on Form 1040, line 63 (for 2005). Taxact 2011 sign in To the left of line 63, write in the amount of tax and interest and “CCF. Taxact 2011 sign in ” Tax benefit rule. Taxact 2011 sign in   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. Taxact 2011 sign in The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. Taxact 2011 sign in That part is allowed as a net operating loss deduction. Taxact 2011 sign in More Information This section briefly discussed the CCF program. Taxact 2011 sign in For more detailed information, see the following legislative authorities. Taxact 2011 sign in Section 607 of the Merchant Marine Act of 1936, as amended (46 U. Taxact 2011 sign in S. Taxact 2011 sign in C. Taxact 2011 sign in 1177). Taxact 2011 sign in Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. Taxact 2011 sign in F. Taxact 2011 sign in R. Taxact 2011 sign in , Part 259). Taxact 2011 sign in Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. Taxact 2011 sign in F. Taxact 2011 sign in R. Taxact 2011 sign in , Part 3). Taxact 2011 sign in Section 7518 of the Internal Revenue Code (IRC 7518). Taxact 2011 sign in 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. Taxact 2011 sign in Also, see their web page at www. Taxact 2011 sign in nmfs. Taxact 2011 sign in noaa. Taxact 2011 sign in gov/mb/financial_services/ccf. Taxact 2011 sign in htm. Taxact 2011 sign in 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. Taxact 2011 sign in By selecting the method that is best for you, you will have quick and easy access to tax help. Taxact 2011 sign in Contacting your Taxpayer Advocate. Taxact 2011 sign in   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Taxact 2011 sign in   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. Taxact 2011 sign in 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. Taxact 2011 sign in   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. Taxact 2011 sign in irs. Taxact 2011 sign in gov/advocate. Taxact 2011 sign in   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). Taxact 2011 sign in Free tax services. Taxact 2011 sign in   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Taxact 2011 sign in It contains a list of free tax publications and an index of tax topics. Taxact 2011 sign in It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Taxact 2011 sign in Internet. Taxact 2011 sign in You can access the IRS website 24 hours a day, 7 days a week, at www. Taxact 2011 sign in irs. Taxact 2011 sign in gov to: E-file your return. Taxact 2011 sign in Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Taxact 2011 sign in Check the status of your refund. Taxact 2011 sign in Click on Where's My Refund. Taxact 2011 sign in Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Taxact 2011 sign in 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. Taxact 2011 sign in Download forms, instructions, and publications. Taxact 2011 sign in Order IRS products online. Taxact 2011 sign in Research your tax questions online. Taxact 2011 sign in Search publications online by topic or keyword. Taxact 2011 sign in View Internal Revenue Bulletins (IRBs) published in the last few years. Taxact 2011 sign in Figure your withholding allowances using our Form W-4 calculator. Taxact 2011 sign in Sign up to receive local and national tax news by email. Taxact 2011 sign in Get information on starting and operating a small business. Taxact 2011 sign in Phone. Taxact 2011 sign in Many services are available by phone. Taxact 2011 sign in Ordering forms, instructions, and publications. Taxact 2011 sign in Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. Taxact 2011 sign in You should receive your order within 10 days. Taxact 2011 sign in Asking tax questions. Taxact 2011 sign in Call the IRS with your tax questions at 1-800-829-1040. Taxact 2011 sign in Solving problems. Taxact 2011 sign in You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Taxact 2011 sign in An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Taxact 2011 sign in Call your local Taxpayer Assistance Center for an appointment. Taxact 2011 sign in To find the number, go to www. Taxact 2011 sign in irs. Taxact 2011 sign in gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Taxact 2011 sign in TTY/TDD equipment. Taxact 2011 sign in If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Taxact 2011 sign in TeleTax topics. Taxact 2011 sign in Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. Taxact 2011 sign in Refund information. Taxact 2011 sign in 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. Taxact 2011 sign in Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Taxact 2011 sign in 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. Taxact 2011 sign in Evaluating the quality of our telephone services. Taxact 2011 sign in To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Taxact 2011 sign in One method is for a second IRS representative to sometimes listen in on or record telephone calls. Taxact 2011 sign in Another is to ask some callers to complete a short survey at the end of the call. Taxact 2011 sign in Walk-in. Taxact 2011 sign in Many products and services are available on a walk-in basis. Taxact 2011 sign in Products. Taxact 2011 sign in You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxact 2011 sign in 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. Taxact 2011 sign in Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Taxact 2011 sign in Services. Taxact 2011 sign in You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Taxact 2011 sign in An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Taxact 2011 sign in 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. Taxact 2011 sign in 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. Taxact 2011 sign in A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Taxact 2011 sign in To find the number, go to www. Taxact 2011 sign in irs. Taxact 2011 sign in gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Taxact 2011 sign in Mail. Taxact 2011 sign in 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. Taxact 2011 sign in National Distribution Center P. Taxact 2011 sign in O. Taxact 2011 sign in Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. Taxact 2011 sign in 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. Taxact 2011 sign in The first release ships in late December and the final release ships in late February. Taxact 2011 sign in Current-year forms, instructions, and publications. Taxact 2011 sign in Prior-year forms, instructions, and publications. Taxact 2011 sign in Tax Map: an electronic research tool and finding aid. Taxact 2011 sign in Tax law frequently asked questions (FAQs). Taxact 2011 sign in Tax Topics from the IRS telephone response system. Taxact 2011 sign in Fill-in, print, and save features for most tax forms. Taxact 2011 sign in Internal Revenue Bulletins. Taxact 2011 sign in Toll-free and email technical support. Taxact 2011 sign in Buy the CD-ROM from National Technical Information Service (NTIS) at www. Taxact 2011 sign in irs. Taxact 2011 sign in 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). Taxact 2011 sign in CD-ROM for small businesses. Taxact 2011 sign in Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. Taxact 2011 sign in This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Taxact 2011 sign in All the business tax forms, instructions, and publications needed to successfully manage a business. Taxact 2011 sign in Tax law changes. Taxact 2011 sign in IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. Taxact 2011 sign in Web links to various government agencies, business associations, and IRS organizations. Taxact 2011 sign in “Rate the Product” survey—your opportunity to suggest changes for future editions. Taxact 2011 sign in An updated version of this CD is available each year in early April. Taxact 2011 sign in You can get a free copy by calling 1-800-829-3676 or by visiting www. Taxact 2011 sign in irs. Taxact 2011 sign in gov/smallbiz. Taxact 2011 sign in Prev  Up  Next   Home   More Online Publications