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Publication 595 (2003), Tax Highlights for Commercial Fishermen
For use in preparing
2003
Returns
Table of Contents
Publication 595 - Introductory Material
Introduction
Important Changes for 2003
Important Reminder
Important Dates for 2004
Useful Items - You may want to see:
Publication 595 - Main Contents
What Is Gross Income From Fishing?
Which Fishing Expenses Can You Deduct?
Depreciation
Travel and Transportation
What Forms Must You File?
Schedule C (Form 1040)
Schedule SE (Form 1040)
Form 1099–MISC
Employment Tax Forms
When Do Fishermen Pay Estimated Tax and File Tax Returns?
General Rule for Making Estimated Tax Payments
What Is Gross Income?
Percentage From Fishing
Due Dates for Qualified Fishermen
Due Dates for Nonqualified Fishermen
Estimated Tax Penalty for 2003
Other Filing Information for 2003
What Is the Capital Construction Fund?
CCF 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 Do You Claim Fuel Tax Credits and Refunds?
Nontaxable Uses
How To Claim a Credit or Refund
How To Buy Fuel Tax Free
Schedule C Example
Schedule C (Form 1040)
How To Get Tax Help
Publication 595 - Additional Material
Index
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