Irs Publication 595 - Tax Highlights For Commercial Fishermen - 2001 Page 14
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16Index
A
L
S
Expenses, fishing . . . . . . . . . 3
Assistance (See Tax help)
Local transportation . . . . . . . . 3
Schedule C . . . . . . . . . . . . . 3
F
Schedule C – EZ . . . . . . . . . . 3
Schedule SE . . . . . . . . . . . . . 4
B
M
Fishing:
Self-employment:
Boats, depreciation . . . . . . . 3
Business expenses, fishing . . . 3
Meals . . . . . . . . . . . . . . . . . 3
Certain fishermen . . . . . . . . 4
Expenses . . . . . . . . . . . . . 3
Business or trade defined . . . . 3
More information (See Tax help)
Deduction for SE tax . . . . . . 4
Gross income . . . . . . . . . . 2
Defined . . . . . . . . . . . . . . . 3
Form:
C
N
Tax . . . . . . . . . . . . . . . . . 4
1040 – ES . . . . . . . . . . . . . 6
Capital construction fund . . . . . 7
Nets, depreciation . . . . . . . . . 3
Social security coverage . . . . . 4
1099 – MISC . . . . . . . . . . . 4
Comments . . . . . . . . . . . . . . 2
Not-for-profit fishing . . . . . . . . 4
2210 – F . . . . . . . . . . . . . . 6
Suggestions . . . . . . . . . . . . . 2
Credits:
4136 . . . . . . . . . . . . . . . . 9
Fuel tax . . . . . . . . . . . . . . 9
4868 . . . . . . . . . . . . . . . . 7
P
T
Social security coverage . . . 4
8849 . . . . . . . . . . . . . . . 10
Partners, husband and wife . . . 3
Tax help . . . . . . . . . . . . . . . 13
Schedule C . . . . . . . . . . . . 3
Patronage dividends . . . . . . . 2
Tax home . . . . . . . . . . . . . . . 3
Schedule C – EZ . . . . . . . . . 3
D
Penalty:
Taxpayer Advocate . . . . . . . 13
Schedule SE . . . . . . . . . . . 4
Depreciation:
Estimated tax . . . . . . . . . . . 6
Trade or business defined . . . . 3
Forms to file . . . . . . . . . . . . . 3
Fishing boats . . . . . . . . . . . 3
Notice . . . . . . . . . . . . . . . . 6
Transportation, local . . . . . . . . 3
Free tax services . . . . . . . . . 13
Nets, pots, and traps . . . . . . 3
Pots, depreciation . . . . . . . . . 3
Traps, depreciation . . . . . . . . 3
Fuel tax credits and refunds . . 9
Due dates:
Publications (See Tax help)
Travel expenses . . . . . . . . . . 3
Nonqualified fishermen . . . . 6
TTY/TDD information . . . . . . 13
Qualified fishermen . . . . . . . 6
G
R
Gross income from fishing . . . . 2
Repairs and replacements . . . . 3
E
Return due date . . . . . . . . . . 5
Employment tax forms . . . . . . 5
H
Estimated tax . . . . . . . . . . . . 5
Help (See Tax help)
Page 14
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial