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Free online tax 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. Free online tax They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. Free online tax CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. Free online tax Opening a CCF account. Free online tax   If you are a U. Free online tax S. Free online tax citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. Free online tax However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. Free online tax This agreement will establish the following. Free online tax Agreement vessels. Free online tax Eligible vessels named in the agreement that will be the basis for the deferral of income tax. Free online tax Planned use of withdrawals. Free online tax Use of CCF funds to acquire, build, or rebuild a vessel. Free online tax CCF depository. Free online tax Where your CCF funds will be held. Free online tax    You can request an application kit or get additional information from NMFS at the following address. Free online tax 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. Free online tax nmfs. Free online tax noaa. Free online tax gov/mb/financial_services/ccf. Free online tax htm. Free online tax    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. Free online tax 204). Free online tax Their fax number is (301) 713-1939. Free online tax Eligible vessels. Free online tax   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. Free online tax For each type, certain requirements must be met. Free online tax Vessel weighing 5 tons or more. Free online tax   To be considered eligible, the vessel must meet all the following requirements. Free online tax Be built or rebuilt in the United States. Free online tax Be documented under the laws of the United States. Free online tax Be used commercially in the fisheries of the United States. Free online tax Be operated in the foreign or domestic commerce of the United States. Free online tax Vessel weighing less than 5 tons. Free online tax   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. Free online tax Be built or rebuilt in the United States. Free online tax Be owned by a U. Free online tax S. Free online tax citizen. Free online tax Have a home port in the United States. Free online tax Be used commercially in the fisheries of the United States. Free online tax Deferring tax on CCF deposits and earnings. Free online tax   You can use a CCF account to defer income tax by taking the following actions. Free online tax Making deposits to your CCF account from taxable income. Free online tax Excluding from income deposits assigned to certain accounts (discussed later). Free online tax Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. Free online tax Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. Free online tax    Reporting requirements. Free online tax 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. Free online tax This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. Free online tax For more information, contact the NMFS at the address or phone number given earlier. Free online tax 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. Free online tax Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. Free online tax Capital account. Free online tax   The capital account consists primarily of amounts attributable to the following items. Free online tax Allowable depreciation deductions for agreement vessels. Free online tax Any nontaxable return of capital from either (a) or (b), below. Free online tax The sale or other disposition of agreement vessels. Free online tax Insurance or indemnity proceeds attributable to agreement vessels. Free online tax Any tax-exempt interest earned on state or local bonds in your CCF account. Free online tax Capital gain account. Free online tax   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. Free online tax Any capital gain from either of the following sources. Free online tax The sale or other disposition of agreement vessels held for more than 6 months. Free online tax Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. Free online tax Any capital gain from assets held in your CCF account for more than 6 months. Free online tax Ordinary income account. Free online tax   The ordinary income account consists of amounts attributable to the following items. Free online tax 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. Free online tax Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. Free online tax The sale or other disposition of agreement vessels held for 6 months or less. Free online tax Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. Free online tax Any capital gain from assets held in your CCF account for 6 months or less. Free online tax Any ordinary income (such as depreciation recapture) from either of the following sources. Free online tax The sale or other disposition of agreement vessels. Free online tax Insurance or indemnity proceeds attributable to agreement vessels. Free online tax 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. Free online tax Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. Free online tax Capital gains. Free online tax   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. Free online tax This treatment applies to either of the following transactions. Free online tax The sale or other disposition of an agreement vessel. Free online tax The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Free online tax Depreciation recapture. Free online tax   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. Free online tax This treatment applies to either of the following transactions. Free online tax The sale or other disposition of an agreement vessel. Free online tax The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Free online tax Earnings from operations. Free online tax   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. Free online tax 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). Free online tax Next to line 43, write “CCF” and the amount of the deposits. Free online tax Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). Free online tax 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. Free online tax When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. Free online tax Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. Free online tax Self-employment tax. Free online tax   You must use your net profit or loss from your fishing business to figure your self-employment tax. Free online tax Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. Free online tax    Partnerships and S corporations. Free online tax 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). Free online tax   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). Free online tax 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. Free online tax However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. Free online tax Capital gains. Free online tax   Do not report any capital gains from the sale of capital assets held in your CCF account. Free online tax This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. Free online tax 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. Free online tax ” Interest and dividends. Free online tax   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. Free online tax However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. Free online tax ”   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. Free online tax ” Then, subtract the same amounts from the list and identify them as “CCF deposits. Free online tax ” Tax-exempt interest. Free online tax   Do not report tax-exempt interest from state or local bonds you held in your CCF account. Free online tax You are not required to report this interest on Form 1040, line 8b. Free online tax Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. Free online tax Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. Free online tax Acquiring, building, or rebuilding qualified vessels (defined next). Free online tax Making principal payments on the mortgage of a qualified vessel. Free online tax 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. Free online tax NMFS will approve amounts withdrawn to purchase trawl nets. Free online tax Qualified vessel. Free online tax   This is any vessel that meets all of the following requirements. Free online tax The vessel was built or rebuilt in the United States. Free online tax The vessel is documented under the laws of the United States. Free online tax 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. Free online tax How to determine the source of qualified withdrawals. Free online tax   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. Free online tax The capital account. Free online tax The capital gain account. Free online tax The ordinary income account. Free online tax Excluding qualified withdrawals from tax. Free online tax   Do not report on your income tax return any qualified withdrawals from your CCF account. Free online tax 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. Free online tax Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. Free online tax Qualified withdrawals are defined under Qualified Withdrawals, earlier. Free online tax Examples. Free online tax   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. Free online tax Amounts remaining in a CCF account upon termination of your agreement with NMFS. Free online tax 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. Free online tax Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. Free online tax You will generally be given 3 years to revise your plans to cover this excess balance. Free online tax Amounts you leave in your account for more than 25 years. Free online tax 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. Free online tax How to determine the source of nonqualified withdrawals. Free online tax    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. Free online tax The ordinary income account. Free online tax The capital gain account. Free online tax The capital account. Free online tax Paying tax on nonqualified withdrawals. Free online tax   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. Free online tax 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. Free online tax    Partnerships and S corporations. Free online tax 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). Free online tax 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. Free online tax Interest. Free online tax   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. Free online tax 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. Free online tax The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. Free online tax The interest rate on the nonqualified withdrawal is simple interest. Free online tax The rate is subject to change annually and is published in the Federal Register. Free online tax    You also can call NMFS at (301) 713-2393 (ext. Free online tax 204) to get the current interest rate. Free online tax Interest deduction. Free online tax   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. Free online tax Reporting the additional tax and interest. Free online tax   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. Free online tax Include the tax and interest on Form 1040, line 63 (for 2005). Free online tax To the left of line 63, write in the amount of tax and interest and “CCF. Free online tax ” Tax benefit rule. Free online tax   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. Free online tax The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. Free online tax That part is allowed as a net operating loss deduction. Free online tax More Information This section briefly discussed the CCF program. Free online tax For more detailed information, see the following legislative authorities. Free online tax Section 607 of the Merchant Marine Act of 1936, as amended (46 U. Free online tax S. Free online tax C. Free online tax 1177). Free online tax Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. Free online tax F. Free online tax R. Free online tax , Part 259). Free online tax Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. Free online tax F. Free online tax R. Free online tax , Part 3). Free online tax Section 7518 of the Internal Revenue Code (IRC 7518). Free online tax 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. Free online tax Also, see their web page at www. Free online tax nmfs. Free online tax noaa. Free online tax gov/mb/financial_services/ccf. Free online tax htm. Free online tax 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. Free online tax By selecting the method that is best for you, you will have quick and easy access to tax help. Free online tax Contacting your Taxpayer Advocate. Free online tax   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Free online tax   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. Free online tax 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. Free online tax   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. Free online tax irs. Free online tax gov/advocate. Free online tax   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). Free online tax Free tax services. Free online tax   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Free online tax It contains a list of free tax publications and an index of tax topics. Free online tax It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Free online tax Internet. Free online tax You can access the IRS website 24 hours a day, 7 days a week, at www. Free online tax irs. Free online tax gov to: E-file your return. Free online tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free online tax Check the status of your refund. Free online tax Click on Where's My Refund. Free online tax Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Free online tax 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. Free online tax Download forms, instructions, and publications. Free online tax Order IRS products online. Free online tax Research your tax questions online. Free online tax Search publications online by topic or keyword. Free online tax View Internal Revenue Bulletins (IRBs) published in the last few years. Free online tax Figure your withholding allowances using our Form W-4 calculator. Free online tax Sign up to receive local and national tax news by email. Free online tax Get information on starting and operating a small business. Free online tax Phone. Free online tax Many services are available by phone. Free online tax Ordering forms, instructions, and publications. Free online tax Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. Free online tax You should receive your order within 10 days. Free online tax Asking tax questions. Free online tax Call the IRS with your tax questions at 1-800-829-1040. Free online tax Solving problems. Free online tax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free online tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free online tax Call your local Taxpayer Assistance Center for an appointment. Free online tax To find the number, go to www. Free online tax irs. Free online tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free online tax TTY/TDD equipment. Free online tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free online tax TeleTax topics. Free online tax Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. Free online tax Refund information. Free online tax 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. Free online tax Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Free online tax 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. Free online tax Evaluating the quality of our telephone services. Free online tax To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free online tax One method is for a second IRS representative to sometimes listen in on or record telephone calls. Free online tax Another is to ask some callers to complete a short survey at the end of the call. Free online tax Walk-in. Free online tax Many products and services are available on a walk-in basis. Free online tax Products. Free online tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free online tax 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. Free online tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free online tax Services. Free online tax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Free online tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free online tax 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. Free online tax 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. Free online tax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free online tax To find the number, go to www. Free online tax irs. Free online tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free online tax Mail. Free online tax 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. Free online tax National Distribution Center P. Free online tax O. Free online tax Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. Free online tax 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. Free online tax The first release ships in late December and the final release ships in late February. Free online tax Current-year forms, instructions, and publications. Free online tax Prior-year forms, instructions, and publications. Free online tax Tax Map: an electronic research tool and finding aid. Free online tax Tax law frequently asked questions (FAQs). Free online tax Tax Topics from the IRS telephone response system. Free online tax Fill-in, print, and save features for most tax forms. Free online tax Internal Revenue Bulletins. Free online tax Toll-free and email technical support. Free online tax Buy the CD-ROM from National Technical Information Service (NTIS) at www. Free online tax irs. Free online tax 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). Free online tax CD-ROM for small businesses. Free online tax Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. Free online tax This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Free online tax All the business tax forms, instructions, and publications needed to successfully manage a business. Free online tax Tax law changes. Free online tax IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. Free online tax Web links to various government agencies, business associations, and IRS organizations. Free online tax “Rate the Product” survey—your opportunity to suggest changes for future editions. Free online tax An updated version of this CD is available each year in early April. Free online tax You can get a free copy by calling 1-800-829-3676 or by visiting www. Free online tax irs. Free online tax gov/smallbiz. Free online tax Prev  Up  Next   Home   More Online Publications
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Free online tax 7. Free online tax   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics 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. Free online tax Free help with your tax return. Free online tax   You can get free help preparing your return nationwide from IRS-certified volunteers. Free online tax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free online tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free online tax 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. Free online tax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free online tax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free online tax gov, download the IRS2Go app, or call 1-800-906-9887. Free online tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free online tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free online tax aarp. Free online tax org/money/taxaide or call 1-888-227-7669. Free online tax For more information on these programs, go to IRS. Free online tax gov and enter “VITA” in the search box. Free online tax Internet. Free online tax    IRS. Free online tax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free online tax Download the free IRS2Go app from the iTunes app store or from Google Play. Free online tax 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. Free online tax Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free online tax gov or download the IRS2Go app and select the Refund Status option. Free online tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Free online tax 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. Free online tax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free online tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free online tax Use the Interactive Tax Assistant (ITA) to research your tax questions. Free online tax No need to wait on the phone or stand in line. Free online tax 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. Free online tax When you reach the response screen, you can print the entire interview and the final response for your records. Free online tax New subject areas are added on a regular basis. Free online tax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free online tax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free online tax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free online tax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free online tax 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. Free online tax 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. Free online tax You can also ask the IRS to mail a return or an account transcript to you. Free online tax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free online tax gov or by calling 1-800-908-9946. Free online tax Tax return and tax account transcripts are generally available for the current year and the past three years. Free online tax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free online tax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free online tax 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. Free online tax Check the status of your amended return using Where's My Amended Return? Go to IRS. Free online tax gov and enter Where's My Amended Return? in the search box. Free online tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free online tax It can take up to 3 weeks from the date you mailed it to show up in our system. Free online tax Make a payment using one of several safe and convenient electronic payment options available on IRS. Free online tax gov. Free online tax Select the Payment tab on the front page of IRS. Free online tax gov for more information. Free online tax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free online tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free online tax gov. Free online tax 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. Free online tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free online tax gov. Free online tax Request an Electronic Filing PIN by going to IRS. Free online tax gov and entering Electronic Filing PIN in the search box. Free online tax Download forms, instructions and publications, including accessible versions for people with disabilities. Free online tax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free online tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free online tax An employee can answer questions about your tax account or help you set up a payment plan. Free online tax Before you visit, check the Office Locator on IRS. Free online tax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free online tax If you have a special need, such as a disability, you can request an appointment. Free online tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free online tax Apply for an Employer Identification Number (EIN). Free online tax Go to IRS. Free online tax gov and enter Apply for an EIN in the search box. Free online tax Read the Internal Revenue Code, regulations, or other official guidance. Free online tax Read Internal Revenue Bulletins. Free online tax Sign up to receive local and national tax news and more by email. Free online tax Just click on “subscriptions” above the search box on IRS. Free online tax gov and choose from a variety of options. Free online tax    Phone. Free online tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free online tax Download the free IRS2Go app from the iTunes app store or from Google Play. Free online tax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free online tax gov, or download the IRS2Go app. Free online tax 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. Free online tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free online tax Most VITA and TCE sites offer free electronic filing. Free online tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free online tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free online tax 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. Free online tax 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. Free online tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Free online tax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free online tax 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. Free online tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free online tax Note, the above information is for our automated hotline. Free online tax 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. Free online tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free online tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free online tax It can take up to 3 weeks from the date you mailed it to show up in our system. Free online tax 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). Free online tax You should receive your order within 10 business days. Free online tax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free online tax 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. Free online tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free online tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free online tax These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free online tax    Walk-in. Free online tax You can find a selection of forms, publications and services — in-person. Free online tax Products. Free online tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free online tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free online tax Services. Free online tax You can walk in to your local TAC for face-to-face tax help. Free online tax An employee can answer questions about your tax account or help you set up a payment plan. Free online tax Before visiting, use the Office Locator tool on IRS. Free online tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free online tax    Mail. Free online tax You can send your order for forms, instructions, and publications to the address below. Free online tax You should receive a response within 10 business days after your request is received. Free online tax Internal Revenue Service 1201 N. Free online tax Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free online tax The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free online tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free online tax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free online tax 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. Free online tax You face (or your business is facing) an immediate threat of adverse action. Free online tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free online tax   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. Free online tax Here's why we can help: TAS is an independent organization within the IRS. Free online tax Our advocates know how to work with the IRS. Free online tax Our services are free and tailored to meet your needs. Free online tax We have offices in every state, the District of Columbia, and Puerto Rico. Free online tax   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free online tax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free online tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free online tax 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. Free online tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free online tax Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free online tax Prev  Up  Next   Home   More Online Publications