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