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File back taxes 2. File back taxes   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. File back taxes All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. File back taxes However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. File back taxes The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). File back taxes The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. File back taxes Alternative minimum tax. File back taxes   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. File back taxes Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. File back taxes The obligation to file Form 990-T is in addition to the obligation to file any other required returns. File back taxes Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. File back taxes An exempt organization must report income from all its unrelated businesses on a single Form 990-T. File back taxes Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. File back taxes The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. File back taxes When to file. File back taxes   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. File back taxes The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. File back taxes If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. File back taxes Extension of time to file. File back taxes   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. File back taxes The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. File back taxes Public Inspection Requirements of Section 501(c)(3) Organizations. File back taxes   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. File back taxes    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. File back taxes Payment of Tax Estimated tax. File back taxes   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. File back taxes Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. File back taxes If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. File back taxes   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. File back taxes Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. File back taxes However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. File back taxes If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. File back taxes   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. File back taxes    Tax due with Form 990-T. File back taxes   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). File back taxes Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). File back taxes Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. File back taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File back taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. File back taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File back taxes EFTPS is a free service provided by the Department of Treasury. File back taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File back taxes To get more information about EFTPS or to enroll in EFTPS, visit www. File back taxes eftps. File back taxes gov or call 1-800-555-4477. File back taxes Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. File back taxes Deposits on business days only. File back taxes   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. File back taxes A business day is any day other than a Saturday, Sunday, or legal holiday. File back taxes For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). File back taxes The term "legal holiday" means any legal holiday in the District of Columbia. File back taxes Prev  Up  Next   Home   More Online Publications
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Statistics of Income

Mailing Address:
Statistics of Income
Statistical Information Services
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Washington, DC 20224

E-mail: sis@irs.gov
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File back taxes Publication 584 - Main Content Table of Contents LossesCost or other basis. File back taxes Fair market value. File back taxes Exception for personal-use real property. File back taxes More information. File back taxes Comments and SuggestionsOrdering forms and publications. File back taxes Tax questions. File back taxes How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File back taxes Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. File back taxes However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. File back taxes Any reimbursement you receive will reduce the loss. File back taxes If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. File back taxes Amount of loss. File back taxes   You figure the amount of your loss using the following steps. File back taxes Determine your cost or other basis in the property before the casualty or theft. File back taxes Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. File back taxes (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. File back taxes ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. File back taxes Apply the deduction limits, discussed later, to determine the amount of your deductible loss. File back taxes Cost or other basis. File back taxes   Cost or other basis usually means original cost plus improvements. File back taxes If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. File back taxes If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. File back taxes Fair market value. File back taxes   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. File back taxes When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. File back taxes Separate computations. File back taxes   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. File back taxes Then combine the losses to determine the total loss from that casualty or theft. File back taxes Exception for personal-use real property. File back taxes   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. File back taxes Figure the loss using the smaller of the following. File back taxes The decrease in FMV of the entire property. File back taxes The adjusted basis of the entire property. File back taxes Deduction limits. File back taxes   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. File back taxes You do this on Form 4684, section A. File back taxes If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. File back taxes You must reduce each casualty or theft loss by $100 ($100 rule). File back taxes You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). File back taxes More information. File back taxes   For more information about the deduction limits, see Publication 547. File back taxes When your loss is deductible. File back taxes   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. File back taxes You can generally deduct a theft loss only in the year you discovered your property was stolen. File back taxes However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. File back taxes For details, see Disaster Area Losses in Publication 547. File back taxes Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. File back taxes You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File back taxes NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File back taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File back taxes You can email us at taxforms@irs. File back taxes gov. File back taxes Please put “Publications Comment” on the subject line. File back taxes You can also send us comments from www. File back taxes irs. File back taxes gov/formspubs. File back taxes Select “Comment on Tax Forms and Publications” under “Information about. File back taxes ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File back taxes Ordering forms and publications. File back taxes   Visit www. File back taxes irs. File back taxes gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File back taxes Internal Revenue Service 1201 N. File back taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File back taxes   If you have a tax question, check the information available on IRS. File back taxes gov or call 1-800-829-1040. File back taxes We cannot answer tax questions sent to either of the above addresses. File back taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File back taxes By selecting the method that is best for you, you will have quick and easy access to tax help. File back taxes Free help with your return. File back taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. File back taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File back taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File back taxes To find the nearest VITA or TCE site, visit IRS. File back taxes gov or call 1-800-906-9887 or 1-800-829-1040. File back taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. File back taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File back taxes aarp. File back taxes org/money/taxaide. File back taxes   For more information on these programs, go to IRS. File back taxes gov and enter keyword “VITA” in the upper right-hand corner. File back taxes Internet. File back taxes You can access the IRS website at IRS. File back taxes gov 24 hours a day, 7 days a week to: E-file your return. File back taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File back taxes Check the status of your 2011 refund. File back taxes Go to IRS. File back taxes gov and click on Where's My Refund. File back taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File back taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File back taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File back taxes Download forms, including talking tax forms, instructions, and publications. File back taxes Order IRS products online. File back taxes Research your tax questions online. File back taxes Search publications online by topic or keyword. File back taxes Use the online Internal Revenue Code, regulations, or other official guidance. File back taxes View Internal Revenue Bulletins (IRBs) published in the last few years. File back taxes Figure your withholding allowances using the withholding calculator online at www. File back taxes irs. File back taxes gov/individuals. File back taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. File back taxes irs. File back taxes gov/individuals. File back taxes Sign up to receive local and national tax news by email. File back taxes Get information on starting and operating a small business. File back taxes Phone. File back taxes Many services are available by phone. File back taxes   Ordering forms, instructions, and publications. File back taxes Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File back taxes You should receive your order within 10 days. File back taxes Asking tax questions. File back taxes Call the IRS with your tax questions at 1-800-829-1040. File back taxes Solving problems. File back taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File back taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File back taxes Call your local Taxpayer Assistance Center for an appointment. File back taxes To find the number, go to www. File back taxes irs. File back taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File back taxes TTY/TDD equipment. File back taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File back taxes TeleTax topics. File back taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File back taxes Refund information. File back taxes To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). File back taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File back taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File back taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File back taxes If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. File back taxes Other refund information. File back taxes To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File back taxes Evaluating the quality of our telephone services. File back taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File back taxes One method is for a second IRS representative to listen in on or record random telephone calls. File back taxes Another is to ask some callers to complete a short survey at the end of the call. File back taxes Walk-in. File back taxes Many products and services are available on a walk-in basis. File back taxes   Products. File back taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File back taxes Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. File back taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File back taxes Services. File back taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File back taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File back taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. File back taxes No appointment is necessary—just walk in. File back taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File back taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File back taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File back taxes All other issues will be handled without an appointment. File back taxes To find the number of your local office, go to  www. File back taxes irs. File back taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File back taxes Mail. File back taxes You can send your order for forms, instructions, and publications to the address below. File back taxes You should receive a response within 10 days after your request is received. File back taxes  Internal Revenue Service 1201 N. File back taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File back taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File back taxes Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File back taxes We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. File back taxes Remember, the worst thing you can do is nothing at all. File back taxes   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. File back taxes You face (or your business is facing) an immediate threat of adverse action. File back taxes You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. File back taxes   If you qualify for our help, we’ll do everything we can to get your problem resolved. File back taxes You will be assigned to one advocate who will be with you at every turn. File back taxes We have offices in every state, the District of Columbia, and Puerto Rico. File back taxes Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File back taxes And our services are always free. File back taxes   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File back taxes Our tax toolkit at www. File back taxes TaxpayerAdvocate. File back taxes irs. File back taxes gov can help you understand these rights. File back taxes   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. File back taxes irs. File back taxes gov/advocate. File back taxes You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. File back taxes   TAS also handles large-scale or systemic problems that affect many taxpayers. File back taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File back taxes irs. File back taxes gov/advocate. File back taxes Low Income Taxpayer Clinics (LITCs). File back taxes   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File back taxes Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File back taxes These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. File back taxes Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File back taxes For more information and to find a clinic near you, see the LITC page on www. File back taxes irs. File back taxes gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File back taxes This publication is also available by calling 1-800-829-3676 or at your local IRS office. File back taxes Free tax services. File back taxes   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File back taxes Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File back taxes The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File back taxes The majority of the information and services listed in this publication are available to you free of charge. File back taxes If there is a fee associated with a resource or service, it is listed in the publication. File back taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File back taxes DVD for tax products. File back taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File back taxes Prior-year forms, instructions, and publications. File back taxes Tax Map: an electronic research tool and finding aid. File back taxes Tax law frequently asked questions. File back taxes Tax Topics from the IRS telephone response system. File back taxes Internal Revenue Code—Title 26 of the U. File back taxes S. File back taxes Code. File back taxes Links to other Internet based Tax Research Materials. File back taxes Fill-in, print, and save features for most tax forms. File back taxes Internal Revenue Bulletins. File back taxes Toll-free and email technical support. File back taxes Two releases during the year. File back taxes  – The first release will ship the beginning of January 2012. File back taxes  – The final release will ship the beginning of March 2012. File back taxes Purchase the DVD from National Technical Information Service (NTIS) at www. File back taxes irs. File back taxes gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). File back taxes Prev  Up  Next   Home   More Online Publications