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How To File An Amended Tax Return For 2012

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How To File An Amended Tax Return For 2012

How to file an amended tax return for 2012 Index A Absence, temporary, Temporary absences. How to file an amended tax return for 2012 Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. How to file an amended tax return for 2012 , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. How to file an amended tax return for 2012 No exemption for spouse, Alimony paid. How to file an amended tax return for 2012 Annual exclusion, gift tax, Annual exclusion. How to file an amended tax return for 2012 Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. How to file an amended tax return for 2012 Considered unmarried, Unmarried persons. How to file an amended tax return for 2012 Archer MSA, Archer medical savings account (MSA). How to file an amended tax return for 2012 Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. How to file an amended tax return for 2012 Benefits paid under QDROs, Benefits paid to a child or other dependent. How to file an amended tax return for 2012 , Benefits paid to a spouse or former spouse. How to file an amended tax return for 2012 Birth of dependent, Death or birth. How to file an amended tax return for 2012 C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. How to file an amended tax return for 2012 Child support Alimony, difference from, Child support. How to file an amended tax return for 2012 Clearly associated with contingency, Clearly associated with a contingency. How to file an amended tax return for 2012 Contingency relating to child, Contingency relating to your child. How to file an amended tax return for 2012 Payment specifically designated as, Specifically designated as child support. How to file an amended tax return for 2012 Child support under pre-1985 agreement, Child support under pre-1985 agreement. How to file an amended tax return for 2012 Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. How to file an amended tax return for 2012 Claiming parent, when child is head of household, Special rule for parent. How to file an amended tax return for 2012 Custody of, Custodial parent and noncustodial parent. How to file an amended tax return for 2012 Death of child Head of household, qualifying person to file as, Death or birth. How to file an amended tax return for 2012 Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. How to file an amended tax return for 2012 States, Community property states. How to file an amended tax return for 2012 Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. How to file an amended tax return for 2012 Nondeductible expenses, Nondeductible expenses. How to file an amended tax return for 2012 Custody of child, Custodial parent and noncustodial parent. How to file an amended tax return for 2012 D Death of dependent, Death or birth. How to file an amended tax return for 2012 Death of recipient spouse. How to file an amended tax return for 2012 , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. How to file an amended tax return for 2012 Deductions Alimony paid, Deducting alimony paid. How to file an amended tax return for 2012 Alimony recapture, Deducting the recapture. How to file an amended tax return for 2012 Limits on IRAs, IRA contribution and deduction limits. How to file an amended tax return for 2012 Marital, Marital deduction. How to file an amended tax return for 2012 Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. How to file an amended tax return for 2012 Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. How to file an amended tax return for 2012 Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. How to file an amended tax return for 2012 Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. How to file an amended tax return for 2012 Invalid, Invalid decree. How to file an amended tax return for 2012 Unmarried persons, Unmarried persons. How to file an amended tax return for 2012 Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. How to file an amended tax return for 2012 Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. How to file an amended tax return for 2012 Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. How to file an amended tax return for 2012 Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. How to file an amended tax return for 2012 Filing status, Filing Status, More information. How to file an amended tax return for 2012 Head of household, Requirements. How to file an amended tax return for 2012 Form 1040 Deducting alimony paid, Deducting alimony paid. How to file an amended tax return for 2012 Reporting alimony received, Reporting alimony received. How to file an amended tax return for 2012 Form 1040X Annulment, decree of, Unmarried persons. How to file an amended tax return for 2012 Form 8332 Release of exemption to noncustodial parent, Written declaration. How to file an amended tax return for 2012 Form 8379 Injured spouse, Injured spouse. How to file an amended tax return for 2012 Form 8857 Innocent spouse relief, Relief from joint liability. How to file an amended tax return for 2012 Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. How to file an amended tax return for 2012 Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. How to file an amended tax return for 2012 , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). How to file an amended tax return for 2012 Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. How to file an amended tax return for 2012 Expenses for, as alimony (Table 4), Table 4. How to file an amended tax return for 2012 Expenses for a Jointly-Owned Home Sale of, Sale of home. How to file an amended tax return for 2012 HSAs (Health savings accounts), Health savings account (HSA). How to file an amended tax return for 2012 I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. How to file an amended tax return for 2012 Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. How to file an amended tax return for 2012 Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. How to file an amended tax return for 2012 Innocent spouse relief, Relief from joint liability. How to file an amended tax return for 2012 Insurance premiums, Life insurance premiums. How to file an amended tax return for 2012 Invalid decree, Invalid decree. How to file an amended tax return for 2012 IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. How to file an amended tax return for 2012 Itemized deductions on separate returns, Itemized deductions. How to file an amended tax return for 2012 ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. How to file an amended tax return for 2012 Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. How to file an amended tax return for 2012 Change to separate return, Separate returns after joint return. How to file an amended tax return for 2012 Divorced taxpayers, Divorced taxpayers. How to file an amended tax return for 2012 Exemption for spouse, Joint return. How to file an amended tax return for 2012 Joint and individual liability, Joint and individual liability. How to file an amended tax return for 2012 Relief from joint liability, Relief from joint liability. How to file an amended tax return for 2012 Signing, Signing a joint return. How to file an amended tax return for 2012 Jointly-owned home Alimony payments for, Payments for jointly-owned home. How to file an amended tax return for 2012 Expenses for, as alimony (Table 4), Table 4. How to file an amended tax return for 2012 Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. How to file an amended tax return for 2012 K Kidnapped child Head of household status and, Kidnapped child. How to file an amended tax return for 2012 L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. How to file an amended tax return for 2012 M Marital community, ending, Ending the Marital Community Marital status, Marital status. How to file an amended tax return for 2012 Married persons, Married persons. How to file an amended tax return for 2012 Medical savings accounts (MSAs), Archer medical savings account (MSA). How to file an amended tax return for 2012 Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. How to file an amended tax return for 2012 MSAs (Medical savings accounts), Archer medical savings account (MSA). How to file an amended tax return for 2012 N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. How to file an amended tax return for 2012 Nonresident aliens Joint returns, Nonresident alien. How to file an amended tax return for 2012 Withholding, Withholding on nonresident aliens. How to file an amended tax return for 2012 P Parent Head of household, claim for, Special rule for parent. How to file an amended tax return for 2012 Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. How to file an amended tax return for 2012 Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. How to file an amended tax return for 2012 , Benefits paid to a spouse or former spouse. How to file an amended tax return for 2012 Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. How to file an amended tax return for 2012 Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. How to file an amended tax return for 2012 Table 2, Table 2. How to file an amended tax return for 2012 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. How to file an amended tax return for 2012 Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. How to file an amended tax return for 2012 Spouse's debts, applied to, Tax refund applied to spouse's debts. How to file an amended tax return for 2012 Release of exemption to noncustodial parent, Written declaration. How to file an amended tax return for 2012 Revocation, Revocation of release of claim to an exemption. How to file an amended tax return for 2012 Relief from joint liability, Reminders, Relief from joint liability. How to file an amended tax return for 2012 Relief from separate return liability Community income, Relief from liability arising from community property law. How to file an amended tax return for 2012 Reporting requirements Alimony received, Reporting alimony received. How to file an amended tax return for 2012 Returns Amended return required, Unmarried persons. How to file an amended tax return for 2012 Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. How to file an amended tax return for 2012 S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. How to file an amended tax return for 2012 Separate maintenance decrees, Unmarried persons. How to file an amended tax return for 2012 , Divorce or separation instrument. How to file an amended tax return for 2012 , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. How to file an amended tax return for 2012 Community or separate income, Community or separate income. How to file an amended tax return for 2012 Exemption for spouse, Separate return. How to file an amended tax return for 2012 Itemized deductions, Itemized deductions. How to file an amended tax return for 2012 Relief from liability, Relief from liability arising from community property law. How to file an amended tax return for 2012 Separate liability, Separate liability. How to file an amended tax return for 2012 Tax consequences, Separate returns may give you a higher tax. How to file an amended tax return for 2012 Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. How to file an amended tax return for 2012 Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. How to file an amended tax return for 2012 Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. How to file an amended tax return for 2012 Spouse Defined for purposes of alimony, Spouse or former spouse. How to file an amended tax return for 2012 Refund applied to debts, Tax refund applied to spouse's debts. How to file an amended tax return for 2012 Statute of limitations Amended return, Unmarried persons. How to file an amended tax return for 2012 Injured spouse allocation, Injured spouse. How to file an amended tax return for 2012 T Tables and figures Exemption for dependents (Table 3), Table 3. How to file an amended tax return for 2012 Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. How to file an amended tax return for 2012 Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. How to file an amended tax return for 2012 Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. How to file an amended tax return for 2012 Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. How to file an amended tax return for 2012 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. How to file an amended tax return for 2012 Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. How to file an amended tax return for 2012 Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. How to file an amended tax return for 2012 , Payments to a third party. How to file an amended tax return for 2012 Property settlements, transfers to, Transfers to third parties. How to file an amended tax return for 2012 Tiebreaker rules, Tiebreaker rules. How to file an amended tax return for 2012 TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. How to file an amended tax return for 2012 Unmarried persons, Unmarried persons. How to file an amended tax return for 2012 W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. How to file an amended tax return for 2012 Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. How to file an amended tax return for 2012 Prev  Up     Home   More Online Publications
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The How To File An Amended Tax Return For 2012

How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. How to file an amended tax return for 2012 CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. How to file an amended tax return for 2012 Opening a CCF account. How to file an amended tax return for 2012   If you are a U. How to file an amended tax return for 2012 S. How to file an amended tax return for 2012 citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. How to file an amended tax return for 2012 However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. How to file an amended tax return for 2012 This agreement will establish the following. How to file an amended tax return for 2012 Agreement vessels. How to file an amended tax return for 2012 Eligible vessels named in the agreement that will be the basis for the deferral of income tax. How to file an amended tax return for 2012 Planned use of withdrawals. How to file an amended tax return for 2012 Use of CCF funds to acquire, build, or rebuild a vessel. How to file an amended tax return for 2012 CCF depository. How to file an amended tax return for 2012 Where your CCF funds will be held. How to file an amended tax return for 2012    You can request an application kit or get additional information from NMFS at the following address. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 nmfs. How to file an amended tax return for 2012 noaa. How to file an amended tax return for 2012 gov/mb/financial_services/ccf. How to file an amended tax return for 2012 htm. How to file an amended tax return for 2012    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. How to file an amended tax return for 2012 204). How to file an amended tax return for 2012 Their fax number is (301) 713-1939. How to file an amended tax return for 2012 Eligible vessels. How to file an amended tax return for 2012   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. How to file an amended tax return for 2012 For each type, certain requirements must be met. How to file an amended tax return for 2012 Vessel weighing 5 tons or more. How to file an amended tax return for 2012   To be considered eligible, the vessel must meet all the following requirements. How to file an amended tax return for 2012 Be built or rebuilt in the United States. How to file an amended tax return for 2012 Be documented under the laws of the United States. How to file an amended tax return for 2012 Be used commercially in the fisheries of the United States. How to file an amended tax return for 2012 Be operated in the foreign or domestic commerce of the United States. How to file an amended tax return for 2012 Vessel weighing less than 5 tons. How to file an amended tax return for 2012   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. How to file an amended tax return for 2012 Be built or rebuilt in the United States. How to file an amended tax return for 2012 Be owned by a U. How to file an amended tax return for 2012 S. How to file an amended tax return for 2012 citizen. How to file an amended tax return for 2012 Have a home port in the United States. How to file an amended tax return for 2012 Be used commercially in the fisheries of the United States. How to file an amended tax return for 2012 Deferring tax on CCF deposits and earnings. How to file an amended tax return for 2012   You can use a CCF account to defer income tax by taking the following actions. How to file an amended tax return for 2012 Making deposits to your CCF account from taxable income. How to file an amended tax return for 2012 Excluding from income deposits assigned to certain accounts (discussed later). How to file an amended tax return for 2012 Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. How to file an amended tax return for 2012 Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. How to file an amended tax return for 2012    Reporting requirements. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. How to file an amended tax return for 2012 For more information, contact the NMFS at the address or phone number given earlier. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. How to file an amended tax return for 2012 Capital account. How to file an amended tax return for 2012   The capital account consists primarily of amounts attributable to the following items. How to file an amended tax return for 2012 Allowable depreciation deductions for agreement vessels. How to file an amended tax return for 2012 Any nontaxable return of capital from either (a) or (b), below. How to file an amended tax return for 2012 The sale or other disposition of agreement vessels. How to file an amended tax return for 2012 Insurance or indemnity proceeds attributable to agreement vessels. How to file an amended tax return for 2012 Any tax-exempt interest earned on state or local bonds in your CCF account. How to file an amended tax return for 2012 Capital gain account. How to file an amended tax return for 2012   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. How to file an amended tax return for 2012 Any capital gain from either of the following sources. How to file an amended tax return for 2012 The sale or other disposition of agreement vessels held for more than 6 months. How to file an amended tax return for 2012 Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. How to file an amended tax return for 2012 Any capital gain from assets held in your CCF account for more than 6 months. How to file an amended tax return for 2012 Ordinary income account. How to file an amended tax return for 2012   The ordinary income account consists of amounts attributable to the following items. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. How to file an amended tax return for 2012 The sale or other disposition of agreement vessels held for 6 months or less. How to file an amended tax return for 2012 Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. How to file an amended tax return for 2012 Any capital gain from assets held in your CCF account for 6 months or less. How to file an amended tax return for 2012 Any ordinary income (such as depreciation recapture) from either of the following sources. How to file an amended tax return for 2012 The sale or other disposition of agreement vessels. How to file an amended tax return for 2012 Insurance or indemnity proceeds attributable to agreement vessels. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. How to file an amended tax return for 2012 Capital gains. How to file an amended tax return for 2012   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. How to file an amended tax return for 2012 This treatment applies to either of the following transactions. How to file an amended tax return for 2012 The sale or other disposition of an agreement vessel. How to file an amended tax return for 2012 The receipt of insurance or indemnity proceeds attributable to an agreement vessel. How to file an amended tax return for 2012 Depreciation recapture. How to file an amended tax return for 2012   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. How to file an amended tax return for 2012 This treatment applies to either of the following transactions. How to file an amended tax return for 2012 The sale or other disposition of an agreement vessel. How to file an amended tax return for 2012 The receipt of insurance or indemnity proceeds attributable to an agreement vessel. How to file an amended tax return for 2012 Earnings from operations. How to file an amended tax return for 2012   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. How to file an amended tax return for 2012 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). How to file an amended tax return for 2012 Next to line 43, write “CCF” and the amount of the deposits. How to file an amended tax return for 2012 Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. How to file an amended tax return for 2012 Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. How to file an amended tax return for 2012 Self-employment tax. How to file an amended tax return for 2012   You must use your net profit or loss from your fishing business to figure your self-employment tax. How to file an amended tax return for 2012 Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. How to file an amended tax return for 2012    Partnerships and S corporations. How to file an amended tax return for 2012 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). How to file an amended tax return for 2012   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). How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. How to file an amended tax return for 2012 Capital gains. How to file an amended tax return for 2012   Do not report any capital gains from the sale of capital assets held in your CCF account. How to file an amended tax return for 2012 This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 ” Interest and dividends. How to file an amended tax return for 2012   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. How to file an amended tax return for 2012 However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. How to file an amended tax return for 2012 ”   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. How to file an amended tax return for 2012 ” Then, subtract the same amounts from the list and identify them as “CCF deposits. How to file an amended tax return for 2012 ” Tax-exempt interest. How to file an amended tax return for 2012   Do not report tax-exempt interest from state or local bonds you held in your CCF account. How to file an amended tax return for 2012 You are not required to report this interest on Form 1040, line 8b. How to file an amended tax return for 2012 Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. How to file an amended tax return for 2012 Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. How to file an amended tax return for 2012 Acquiring, building, or rebuilding qualified vessels (defined next). How to file an amended tax return for 2012 Making principal payments on the mortgage of a qualified vessel. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 NMFS will approve amounts withdrawn to purchase trawl nets. How to file an amended tax return for 2012 Qualified vessel. How to file an amended tax return for 2012   This is any vessel that meets all of the following requirements. How to file an amended tax return for 2012 The vessel was built or rebuilt in the United States. How to file an amended tax return for 2012 The vessel is documented under the laws of the United States. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 How to determine the source of qualified withdrawals. How to file an amended tax return for 2012   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. How to file an amended tax return for 2012 The capital account. How to file an amended tax return for 2012 The capital gain account. How to file an amended tax return for 2012 The ordinary income account. How to file an amended tax return for 2012 Excluding qualified withdrawals from tax. How to file an amended tax return for 2012   Do not report on your income tax return any qualified withdrawals from your CCF account. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. How to file an amended tax return for 2012 Qualified withdrawals are defined under Qualified Withdrawals, earlier. How to file an amended tax return for 2012 Examples. How to file an amended tax return for 2012   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. How to file an amended tax return for 2012 Amounts remaining in a CCF account upon termination of your agreement with NMFS. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. How to file an amended tax return for 2012 You will generally be given 3 years to revise your plans to cover this excess balance. How to file an amended tax return for 2012 Amounts you leave in your account for more than 25 years. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 How to determine the source of nonqualified withdrawals. How to file an amended tax return for 2012    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. How to file an amended tax return for 2012 The ordinary income account. How to file an amended tax return for 2012 The capital gain account. How to file an amended tax return for 2012 The capital account. How to file an amended tax return for 2012 Paying tax on nonqualified withdrawals. How to file an amended tax return for 2012   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. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012    Partnerships and S corporations. How to file an amended tax return for 2012 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). How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Interest. How to file an amended tax return for 2012   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. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. How to file an amended tax return for 2012 The interest rate on the nonqualified withdrawal is simple interest. How to file an amended tax return for 2012 The rate is subject to change annually and is published in the Federal Register. How to file an amended tax return for 2012    You also can call NMFS at (301) 713-2393 (ext. How to file an amended tax return for 2012 204) to get the current interest rate. How to file an amended tax return for 2012 Interest deduction. How to file an amended tax return for 2012   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. How to file an amended tax return for 2012 Reporting the additional tax and interest. How to file an amended tax return for 2012   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. How to file an amended tax return for 2012 Include the tax and interest on Form 1040, line 63 (for 2005). How to file an amended tax return for 2012 To the left of line 63, write in the amount of tax and interest and “CCF. How to file an amended tax return for 2012 ” Tax benefit rule. How to file an amended tax return for 2012   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. How to file an amended tax return for 2012 The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. How to file an amended tax return for 2012 That part is allowed as a net operating loss deduction. How to file an amended tax return for 2012 More Information This section briefly discussed the CCF program. How to file an amended tax return for 2012 For more detailed information, see the following legislative authorities. How to file an amended tax return for 2012 Section 607 of the Merchant Marine Act of 1936, as amended (46 U. How to file an amended tax return for 2012 S. How to file an amended tax return for 2012 C. How to file an amended tax return for 2012 1177). How to file an amended tax return for 2012 Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. How to file an amended tax return for 2012 F. How to file an amended tax return for 2012 R. How to file an amended tax return for 2012 , Part 259). How to file an amended tax return for 2012 Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. How to file an amended tax return for 2012 F. How to file an amended tax return for 2012 R. How to file an amended tax return for 2012 , Part 3). How to file an amended tax return for 2012 Section 7518 of the Internal Revenue Code (IRC 7518). How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Also, see their web page at www. How to file an amended tax return for 2012 nmfs. How to file an amended tax return for 2012 noaa. How to file an amended tax return for 2012 gov/mb/financial_services/ccf. How to file an amended tax return for 2012 htm. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. How to file an amended tax return for 2012 Contacting your Taxpayer Advocate. How to file an amended tax return for 2012   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How to file an amended tax return for 2012   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. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012   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. How to file an amended tax return for 2012 irs. How to file an amended tax return for 2012 gov/advocate. How to file an amended tax return for 2012   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). How to file an amended tax return for 2012 Free tax services. How to file an amended tax return for 2012   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to file an amended tax return for 2012 It contains a list of free tax publications and an index of tax topics. How to file an amended tax return for 2012 It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How to file an amended tax return for 2012 Internet. How to file an amended tax return for 2012 You can access the IRS website 24 hours a day, 7 days a week, at www. How to file an amended tax return for 2012 irs. How to file an amended tax return for 2012 gov to: E-file your return. How to file an amended tax return for 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to file an amended tax return for 2012 Check the status of your refund. How to file an amended tax return for 2012 Click on Where's My Refund. How to file an amended tax return for 2012 Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Download forms, instructions, and publications. How to file an amended tax return for 2012 Order IRS products online. How to file an amended tax return for 2012 Research your tax questions online. How to file an amended tax return for 2012 Search publications online by topic or keyword. How to file an amended tax return for 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. How to file an amended tax return for 2012 Figure your withholding allowances using our Form W-4 calculator. How to file an amended tax return for 2012 Sign up to receive local and national tax news by email. How to file an amended tax return for 2012 Get information on starting and operating a small business. How to file an amended tax return for 2012 Phone. How to file an amended tax return for 2012 Many services are available by phone. How to file an amended tax return for 2012 Ordering forms, instructions, and publications. How to file an amended tax return for 2012 Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. How to file an amended tax return for 2012 You should receive your order within 10 days. How to file an amended tax return for 2012 Asking tax questions. How to file an amended tax return for 2012 Call the IRS with your tax questions at 1-800-829-1040. How to file an amended tax return for 2012 Solving problems. How to file an amended tax return for 2012 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to file an amended tax return for 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file an amended tax return for 2012 Call your local Taxpayer Assistance Center for an appointment. How to file an amended tax return for 2012 To find the number, go to www. How to file an amended tax return for 2012 irs. How to file an amended tax return for 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file an amended tax return for 2012 TTY/TDD equipment. How to file an amended tax return for 2012 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to file an amended tax return for 2012 TeleTax topics. How to file an amended tax return for 2012 Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. How to file an amended tax return for 2012 Refund information. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Evaluating the quality of our telephone services. How to file an amended tax return for 2012 To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to file an amended tax return for 2012 One method is for a second IRS representative to sometimes listen in on or record telephone calls. How to file an amended tax return for 2012 Another is to ask some callers to complete a short survey at the end of the call. How to file an amended tax return for 2012 Walk-in. How to file an amended tax return for 2012 Many products and services are available on a walk-in basis. How to file an amended tax return for 2012 Products. How to file an amended tax return for 2012 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to file an amended tax return for 2012 Services. How to file an amended tax return for 2012 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to file an amended tax return for 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to file an amended tax return for 2012 To find the number, go to www. How to file an amended tax return for 2012 irs. How to file an amended tax return for 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file an amended tax return for 2012 Mail. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 National Distribution Center P. How to file an amended tax return for 2012 O. How to file an amended tax return for 2012 Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. How to file an amended tax return for 2012 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. How to file an amended tax return for 2012 The first release ships in late December and the final release ships in late February. How to file an amended tax return for 2012 Current-year forms, instructions, and publications. How to file an amended tax return for 2012 Prior-year forms, instructions, and publications. How to file an amended tax return for 2012 Tax Map: an electronic research tool and finding aid. How to file an amended tax return for 2012 Tax law frequently asked questions (FAQs). How to file an amended tax return for 2012 Tax Topics from the IRS telephone response system. How to file an amended tax return for 2012 Fill-in, print, and save features for most tax forms. How to file an amended tax return for 2012 Internal Revenue Bulletins. How to file an amended tax return for 2012 Toll-free and email technical support. How to file an amended tax return for 2012 Buy the CD-ROM from National Technical Information Service (NTIS) at www. How to file an amended tax return for 2012 irs. How to file an amended tax return for 2012 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). How to file an amended tax return for 2012 CD-ROM for small businesses. How to file an amended tax return for 2012 Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. How to file an amended tax return for 2012 This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. How to file an amended tax return for 2012 All the business tax forms, instructions, and publications needed to successfully manage a business. How to file an amended tax return for 2012 Tax law changes. How to file an amended tax return for 2012 IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. How to file an amended tax return for 2012 Web links to various government agencies, business associations, and IRS organizations. How to file an amended tax return for 2012 “Rate the Product” survey—your opportunity to suggest changes for future editions. How to file an amended tax return for 2012 An updated version of this CD is available each year in early April. How to file an amended tax return for 2012 You can get a free copy by calling 1-800-829-3676 or by visiting www. How to file an amended tax return for 2012 irs. How to file an amended tax return for 2012 gov/smallbiz. 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