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H&r Block Tax SoftwareH&r block tax software Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. H&r block tax software irs. H&r block tax software gov/pub908. H&r block tax software What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. H&r block tax software The Pension Protection Act of 2006, P. H&r block tax software L. H&r block tax software 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. H&r block tax software This provision was not extended for tax years beginning on or after January 1, 2010. H&r block tax software Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. H&r block tax software Beginning June 24, 2011, the IRS clarified in T. H&r block tax software D. H&r block tax software 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. H&r block tax software The previous extension of time to file a bankruptcy estate return was 5 months. H&r block tax software Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. H&r block tax software The changes to the U. H&r block tax software S. H&r block tax software Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. H&r block tax software Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. H&r block tax software Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. H&r block tax software In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. H&r block tax software Photographs of missing children. H&r block tax software The IRS is a proud partner with the National Center for Missing and Exploited Children. H&r block tax software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block tax software 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. H&r block tax software Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. H&r block tax software Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. H&r block tax software If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. H&r block tax software This publication explains the basic federal income tax aspects of bankruptcy. H&r block tax software A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. H&r block tax software This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. H&r block tax software Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. H&r block tax software This filing creates the bankruptcy estate. H&r block tax software The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. H&r block tax software The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. H&r block tax software The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. H&r block tax software Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. H&r block tax software If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. H&r block tax software However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. H&r block tax software See Debt Cancellation, later. H&r block tax software Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. H&r block tax software S. H&r block tax software Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. H&r block tax software S. H&r block tax software Individual Income Tax Return, and separate instructions 1041 U. H&r block tax software S. H&r block tax software Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H&r block tax software 4868 Application for Automatic Extension of Time To File U. H&r block tax software S. H&r block tax software Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. H&r block tax software Prev Up Next Home More Online Publications
Search and apply for federal, state, and local government jobs.
People get jobs in the federal government in the same way that they get most jobs in the private industry: by finding job openings and submitting a resume or job application. You can research and apply for government jobs online with a resume. However, while the process is now very similar to that in private industry, there are still significant differences due to the many laws, executive orders, and regulations that govern federal and state employment.
USAJOBS.gov can help you find out how federal jobs are filled; learn more about the hiring reform; find tips for your resume, application, and interview; and how to apply for federal jobs. Most federal jobs are listed on USAJOBS; however, some excepted service agencies, such U. S. Department of State for Foreign Service Officers, post jobs independently on their own website or elsewhere. If you’d like to work for a specific agency, do a targeted search of their job sections and employment information pages.