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Income Tax Forms 2012

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Income Tax Forms 2012

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

Updated 2/2/2012 to include Albemarle and King George Counties
Updated 1/3/2012 to include Culpeper, Fluvanna, Goochland, Orange and Spotsylvania Counties and the City of Fredericksburg.

VA-2011-22, Nov. 7, 2011

BALTIMORE — Victims of the earthquake that took place on Aug. 23, 2011 in parts of Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Albemarle, Culpeper, Fluvanna, Goochland, King George, Louisa, Orange and Spotsylvania Counties and the City of Fredericksburg a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 23, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes previously obtained extensions to file 2010 returns and the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 23, and on or before Sept. 7, as long as the deposits are made by Sept. 7, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The county listed above constitutes a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 23 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 23 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 23 and on or before Sept. 7 provided the taxpayer makes these deposits by Sept. 7.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Virginia/Earthquake” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

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Page Last Reviewed or Updated: 05-Dec-2013

The Income Tax Forms 2012

Income tax forms 2012 Publication 584SP - Introductory Material Table of Contents Qué Hay de Nuevo Introduction Qué Hay de Nuevo Acontecimientos futuros. Income tax forms 2012  El IRS ha diseñado una página en el Internet, www. Income tax forms 2012 irs. Income tax forms 2012 gov/pub584sp, que incluye información sobre la Publicación 584(SP). Income tax forms 2012 Toda información sobre desarrollos futuros que afecten la Publicación 584(SP) (como legislación aprobada después de que la publicación haya sido publicada) será anunciada en esta página. Income tax forms 2012 Introduction Este registro se ha creado para ayudarlo a determinar la cantidad de una pérdida ocasionada por un desastre, hecho fortuito o robo que esté relacionada con propiedad de uso personal. Income tax forms 2012 Contiene anexos para ayudarlo a calcular el valor de la pérdida de su residencia principal, de toda propiedad contenida dentro de la misma y de sus vehículos motorizados. Income tax forms 2012 Sin embargo, estos anexos sólo son para su información. Income tax forms 2012 Tiene que completar el Formulario 4684, Casualties and Thefts (Hechos Fortuitos y Robos), en inglés, para declarar su pérdida. Income tax forms 2012 Prev  Up  Next   Home   More Online Publications