A

Assistance (see Tax help)

B

Business expenses, fishing, Which Fishing Expenses Can You Deduct?

Business or trade defined, What is a trade or business?

C

Capital construction fund, What Is the Capital Construction Fund?

Comments, Comments and suggestions.

Commuting, Travel and Transportation

Credits:

Fuel tax, How Do You Claim Fuel Tax Credits and Refunds?

Social security coverage, Earning credits in 2003 and 2004.

D

Depreciation:

Fishing boats, Depreciation

Nets, pots, and traps, Depreciation

Due dates:

Nonqualified fishermen, Due Dates for Nonqualified Fishermen

Qualified fishermen, Due Dates for Qualified Fishermen

E

Employment tax forms, Employment Tax Forms

Estimated tax, When Do Fishermen Pay Estimated Tax and File Tax Returns?

Expenses, fishing, Which Fishing Expenses Can You Deduct?

F

Fishing:

Boats, depreciation, Depreciation

Expenses, Which Fishing Expenses Can You Deduct?

Gross income, What Is Gross Income From Fishing?

Form:

1040–ES, Due Dates for Qualified Fishermen

1099–MISC, Form 1099–MISC

2210–F, Estimated Tax Penalty for 2003

4136, Claiming a Credit

4868, Extension of time to file Form 1040.

8849, How to file.

Schedule C, Schedule C (Form 1040)

Schedule C–EZ, Schedule C (Form 1040)

Schedule SE, Schedule SE (Form 1040)

Forms to file, What Forms Must You File?

Free tax services, How To Get Tax Help

Fuel tax credits and refunds, How Do You Claim Fuel Tax Credits and Refunds?

G

Gross income from fishing, What Is Gross Income From Fishing?

H

Help (see Tax help)

Husband and wife business, Husband and wife business.

L

Local transportation, Local transportation expenses.

M

Meals, Limited deduction for meals.

More information (see Tax help)

N

Nets, depreciation, Depreciation

Not-for-profit fishing, Schedule C (Form 1040)

P

Partners, husband and wife, Husband and wife business.

Patronage dividends, Patronage dividends.

Penalty:

Estimated tax, Estimated Tax Penalty for 2003

Notice, Estimated Tax Penalty for 2003

Pots, depreciation, Depreciation

Publications (see Tax help)

R

Repairs and replacements, Depreciation

Return due date, When Do Fishermen Pay Estimated Tax and File Tax Returns?

S

Schedule C, Schedule C (Form 1040)

Schedule C–EZ, Schedule C (Form 1040)

Schedule SE, Schedule SE (Form 1040)

Self-employment:

Certain fishermen, Which fishermen are considered self-employed?

Deduction for SE tax, Self-employment tax deduction.

Defined, Who is self-employed?

Husband and wife, Husband and wife partnership.

Tax, Self-employment tax (SE tax).

Social security coverage, Social security coverage.

Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help

Tax home, Tax home.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Trade or business defined, What is a trade or business?

Transportation, local, Local transportation expenses.

Traps, depreciation, Depreciation

Travel expenses, Travel expenses.

TTY/TDD information, How To Get Tax Help