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2009 Taxes

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2009 Taxes

2009 taxes Publication 4492 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005. 2009 taxes Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884Work Opportunity Credit 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8863Education Credits (Hope and Lifetime Learning Credits) 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina 8915Qualified Hurricane Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications

Consumers Reports

Consumer Reports publishes a magazine of the same name. It is an independent, nonprofit testing and information organization serving only consumers. Consumer Reports is a comprehensive source for unbiased advice about products and services, personal finance, health and nutrition, and other categories based on their independent tests.

Contact the Agency or Department

Website: Consumers Reports


Address: 101 Truman Ave.
Yonkers, NY 10703

Phone Number: 914-378-2000

Toll-free: 1-800-666-5261 (Consumer Reports magazine)

The 2009 Taxes

2009 taxes Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. 2009 taxes Ordering forms and publications. 2009 taxes Useful Items - You may want to see: Reminder Photographs of missing children. 2009 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2009 taxes Introduction This publication provides supplemental federal income tax information for partnerships and partners. 2009 taxes It supplements the information provided in the Instructions for Form 1065, U. 2009 taxes S. 2009 taxes Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). 2009 taxes Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. 2009 taxes Partners must include partnership items on their tax returns. 2009 taxes For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. 2009 taxes Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. 2009 taxes Certain partnerships must have a tax matters partner (TMP) who is also a general partner. 2009 taxes For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. 2009 taxes 6231(a)(7)-1 of the regulations. 2009 taxes Many rules in this publication do not apply to partnerships that file Form 1065-B, U. 2009 taxes S. 2009 taxes Return of Income for Electing Large Partnerships. 2009 taxes For the rules that apply to these partnerships, see the instructions for Form 1065-B. 2009 taxes However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. 2009 taxes Withholding on foreign partner or firm. 2009 taxes   If a partnership acquires a U. 2009 taxes S. 2009 taxes real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). 2009 taxes If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. 2009 taxes A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. 2009 taxes S. 2009 taxes trade or business. 2009 taxes A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. 2009 taxes   For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 2009 taxes Comments and suggestions. 2009 taxes   We welcome your comments about this publication and your suggestions for future editions. 2009 taxes   You can write to: Internal Revenue Service Tax Forms and Publications  SE:W:CAR:MP:TFP 1111 Constitution Ave. 2009 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 taxes    You can send us comments from www. 2009 taxes irs. 2009 taxes gov/formspubs. 2009 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. 2009 taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2009 taxes Tax questions. 2009 taxes   If you have a tax question, check the information available at IRS. 2009 taxes gov or call 1-800-829-4933. 2009 taxes We cannot answer tax questions at the address listed above. 2009 taxes Ordering forms and publications. 2009 taxes    Visit www. 2009 taxes irs. 2009 taxes gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. 2009 taxes Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2009 taxes Prev  Up  Next   Home   More Online Publications