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H&r Block Tax

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H&r Block Tax

H&r block tax Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). H&r block tax However, you can still choose to use the previous carryback period. H&r block tax You also can choose not to carry back an NOL and only carry it forward. H&r block tax Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. H&r block tax Corporations can file Form 1139, Corporation Application for Tentative Refund. H&r block tax The instructions for these forms will be revised to reflect the new law. H&r block tax Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. H&r block tax Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. H&r block tax These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. H&r block tax Tax benefits for the New York Liberty Zone include the following. H&r block tax A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. H&r block tax It is allowed for the year the property is placed in service. H&r block tax No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. H&r block tax Classification of Liberty Zone leasehold improvement property as 5-year property. H&r block tax Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. H&r block tax An increased section 179 deduction for certain Liberty Zone property. H&r block tax Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. H&r block tax For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. H&r block tax In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. H&r block tax For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. H&r block tax For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. H&r block tax In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. H&r block tax Other 2001 Changes Other changes are discussed in the following chapters. H&r block tax Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. H&r block tax Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. H&r block tax As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. H&r block tax For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. H&r block tax Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. H&r block tax The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. H&r block tax This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. H&r block tax For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. H&r block tax Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. H&r block tax For more information on marginal production, see section 613A(c) of the Internal Revenue Code. H&r block tax Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. H&r block tax The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. H&r block tax Certain limits apply. H&r block tax For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. H&r block tax Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. H&r block tax Previously, the credit was only allowed for plans established after December 31, 2001. H&r block tax For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. H&r block tax Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. H&r block tax For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. H&r block tax Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. H&r block tax For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. H&r block tax Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. H&r block tax The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. H&r block tax The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. H&r block tax For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. H&r block tax Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. H&r block tax Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. H&r block tax Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. H&r block tax However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. H&r block tax Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. H&r block tax To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. H&r block tax However, certain property placed in service before January 1, 2006, may meet this test. H&r block tax Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. H&r block tax The property has an estimated production period of more than 2 years. H&r block tax The property has an estimated production period of more than 1 year and it costs more than $1 million. H&r block tax Transportation property is any tangible personal property used in the trade or business of transporting persons or property. H&r block tax For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. H&r block tax Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. H&r block tax You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. H&r block tax Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. H&r block tax These special rules have been extended to include property placed in service in 2004. H&r block tax For more information about these rules, see Publication 946, How To Depreciate Property. H&r block tax Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. H&r block tax For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. H&r block tax Prev  Up  Next   Home   More Online Publications
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The H&r Block Tax

H&r block tax Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. H&r block tax Installment sale, Installment reporting for sale of partnership interest. H&r block tax Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. H&r block tax C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. H&r block tax , Capital interest. H&r block tax Comments on publication, Comments and suggestions. H&r block tax Contribution Basis of property, Basis of contributed property. H&r block tax Built-in gain or loss, Allocations to account for built-in gain or loss. H&r block tax Distribution of property, Distribution of contributed property to another partner. H&r block tax Net precontribution gain, Net precontribution gain. H&r block tax Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. H&r block tax Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. H&r block tax Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. H&r block tax 8308, Information return required of partnership. H&r block tax 8832, Organizations formed after 1996. H&r block tax 8865, Contribution to foreign partnership. H&r block tax G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. H&r block tax Inventory items, substantially appreciated, Substantially appreciated inventory items. H&r block tax L Liability Assumption of, Assumption of liability. H&r block tax Partner's assumed by partnership, Partner's liabilities assumed by partnership. H&r block tax Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. H&r block tax Liquidation Constructive, Constructive liquidation. H&r block tax Partner's interest, Complete liquidation of partner's interest. H&r block tax Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. H&r block tax M Marketable securities, Marketable securities treated as money. H&r block tax N Notice group, TEFRA, Notice group. H&r block tax Notice partner, TEFRA, Notice partner. H&r block tax P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. H&r block tax Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. H&r block tax Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. H&r block tax Liquidation of, Complete liquidation of partner's interest. H&r block tax , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. H&r block tax Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. H&r block tax Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. H&r block tax Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. H&r block tax Capital interest, Capital interest. H&r block tax Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. H&r block tax Precontribution gain, Net precontribution gain. H&r block tax Profits interest, Profits interest. H&r block tax Publications (see Tax help) R Related person, Related person. H&r block tax S Self-employed health insurance, Self-employed health insurance premiums. H&r block tax Short period return, Short period return. H&r block tax Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. H&r block tax Suggestions for publication, Comments and suggestions. H&r block tax T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. H&r block tax TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. H&r block tax Prev  Up     Home   More Online Publications