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H&r Block Amended Return

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H&r Block Amended Return

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The H&r Block Amended Return

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