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Federal Free State TaxFederal free state tax Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. Federal free state tax This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. Federal free state tax The chapters are divided into separate sections based on when the changes take effect. Federal free state tax For example, this publication covers the following topics. Federal free state tax Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. Federal free state tax New deduction available for educator expenses. Federal free state tax Limit on the use of the non-accrual experience method of accounting. Federal free state tax Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. Federal free state tax Extension of the welfare-to-work credit and work opportunity credit. Federal free state tax New 5-year carryback rule for net operating losses (NOLs). Federal free state tax See the discussion of each topic for more information. Federal free state tax Certain changes had a major effect on two of the publications we issued for 2001. Federal free state tax We published supplements to those two publications and they have been included in this publication as follows. Federal free state tax Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. Federal free state tax This discusses the increase in the amount of depreciation deduction for certain automobiles. Federal free state tax Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. Federal free state tax This discusses the special depreciation allowance for property acquired after September 10, 2001. Federal free state tax Adjusting your withholding or estimated tax payments for 2002. Federal free state tax If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. Federal free state tax If your tax will decrease, you can get the benefit of lower taxes throughout the year. Federal free state tax If you will owe more tax, you can avoid a penalty when you file your tax return. Federal free state tax See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. Federal free state tax See chapter 6 for information on ordering forms and publications. Federal free state tax To adjust your. Federal free state tax . Federal free state tax . Federal free state tax . Federal free state tax Get Form. Federal free state tax . Federal free state tax . Federal free state tax And Publication. Federal free state tax . Federal free state tax . Federal free state tax Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. Federal free state tax The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal free state tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal free state tax 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. Federal free state tax Comments and suggestions. Federal free state tax We welcome your comments about this publication. Federal free state tax You can e-mail us while visiting our web site at www. Federal free state tax irs. Federal free state tax gov. Federal free state tax You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. Federal free state tax NW Washington, DC 20224 We respond to many letters by telephone. Federal free state tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal free state tax Prev Up Next Home More Online Publications
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