Publication 595
Tax Highlights for Commercial Fishermen

Table of Contents

For Use in Preparing 2000 Returns

• Important Changes for 2000
• Important Dates for 2001
• Introduction
• Topics and Useful Items
• What Is Gross Income From Fishing?
• Which Fishing Expenses Can You Deduct?
• What Forms Must You File?
• When Do Fishermen Pay Estimated Tax and File Tax Returns?
• What Is the Capital Construction Fund?
• How To Claim Fuel Tax Credits and Refunds
• Schedule C Example
• How To Get Tax Help

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