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File Past Years Tax Return

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File Past Years Tax Return

File past years tax return 10. File past years tax return   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. File past years tax return Cash method. File past years tax return Debt acquired from a decedent. File past years tax return Liquidation. File past years tax return Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. File past years tax return Introduction You have a bad debt if you cannot collect money owed to you. File past years tax return A bad debt is either a business bad debt or a nonbusiness bad debt. File past years tax return This chapter discusses only business bad debts. File past years tax return Generally, a business bad debt is one that comes from operating your trade or business. File past years tax return You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. File past years tax return All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. File past years tax return For more information on nonbusiness bad debts, see Publication 550. File past years tax return Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. File past years tax return S. File past years tax return Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. File past years tax return Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. File past years tax return A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. File past years tax return Bad debts of a corporation (other than an S corporation) are always business bad debts. File past years tax return Credit sales. File past years tax return   Business bad debts are mainly the result of credit sales to customers. File past years tax return Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. File past years tax return After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. File past years tax return   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. File past years tax return If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. File past years tax return    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. File past years tax return This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. File past years tax return Accrual method. File past years tax return   If you use the accrual method of accounting, you generally report income as you earn it. File past years tax return You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. File past years tax return   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. File past years tax return Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. File past years tax return Cash method. File past years tax return   If you use the cash method of accounting, you generally report income when you receive payment. File past years tax return You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. File past years tax return For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. File past years tax return Debts from a former business. File past years tax return   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. File past years tax return If any of these receivables subsequently become worthless, the loss is still a business bad debt. File past years tax return Debt acquired from a decedent. File past years tax return   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. File past years tax return The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. File past years tax return Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. File past years tax return Liquidation. File past years tax return   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. File past years tax return Types of Business Bad Debts Business bad debts may result from the following. File past years tax return Loans to clients and suppliers. File past years tax return   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. File past years tax return Debts owed by political parties. File past years tax return   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. File past years tax return You use the accrual method of accounting. File past years tax return The debt arose from the sale of goods or services in the ordinary course of your trade or business. File past years tax return More than 30% of your receivables accrued in the year of the sale were from sales to political parties. File past years tax return You made substantial and continuing efforts to collect on the debt. File past years tax return Loan or capital contribution. File past years tax return   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. File past years tax return Debts of an insolvent partner. File past years tax return   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. File past years tax return If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. File past years tax return Business loan guarantee. File past years tax return   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. File past years tax return You made the guarantee in the course of your trade or business. File past years tax return You have a legal duty to pay the debt. File past years tax return You made the guarantee before the debt became worthless. File past years tax return You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. File past years tax return You received reasonable consideration for making the guarantee. File past years tax return You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. File past years tax return Example. File past years tax return Jane Zayne owns the Zayne Dress Company. File past years tax return She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. File past years tax return Elegant Fashions is one of Zayne's largest clients. File past years tax return Elegant Fashions later defaulted on the loan. File past years tax return As a result, Ms. File past years tax return Zayne paid the remaining balance of the loan in full to the bank. File past years tax return She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. File past years tax return She was motivated by the desire to retain one of her better clients and keep a sales outlet. File past years tax return Deductible in the year paid. File past years tax return   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. File past years tax return Rights against a borrower. File past years tax return   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. File past years tax return The debt is then owed to you. File past years tax return If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. File past years tax return Joint debtor. File past years tax return   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. File past years tax return Sale of mortgaged property. File past years tax return   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. File past years tax return When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. File past years tax return This may occur when the debt is due or prior to that date. File past years tax return To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. File past years tax return It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. File past years tax return Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. File past years tax return Property received for debt. File past years tax return   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. File past years tax return You can deduct the remaining debt as a bad debt if and when it becomes worthless. File past years tax return   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. File past years tax return It is not a recovery of a bad debt. File past years tax return For information on the sale of an asset, see Publication 544. File past years tax return How To Claim a Business Bad Debt There are two methods to claim a business bad debt. File past years tax return The specific charge-off method. File past years tax return The nonaccrual-experience method. File past years tax return Generally, you must use the specific charge-off method. File past years tax return However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . File past years tax return Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. File past years tax return However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. File past years tax return Partly worthless debts. File past years tax return   You can deduct specific bad debts that become partly uncollectible during the tax year. File past years tax return Your tax deduction is limited to the amount you charge off on your books during the year. File past years tax return You do not have to charge off and deduct your partly worthless debts annually. File past years tax return You can delay the charge off until a later year. File past years tax return However, you cannot deduct any part of a debt after the year it becomes totally worthless. File past years tax return Significantly modified debt. File past years tax return   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. File past years tax return For more information, see Regulations section 1. File past years tax return 166-3(a)(3). File past years tax return Deduction disallowed. File past years tax return   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. File past years tax return If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. File past years tax return The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. File past years tax return Totally worthless debts. File past years tax return   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. File past years tax return   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. File past years tax return However, you may want to do so. File past years tax return If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. File past years tax return See Partly worthless debts, earlier. File past years tax return Filing a claim for refund. File past years tax return   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. File past years tax return If the bad debt was totally worthless, you must file the claim by the later of the following dates. File past years tax return 7 years from the date your original return was due (not including extensions). File past years tax return 2 years from the date you paid the tax. File past years tax return   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. File past years tax return 3 years from the date you filed your original return. File past years tax return 2 years from the date you paid the tax. File past years tax return You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. File past years tax return Such an impairment requires proof of existence. File past years tax return   For details and more information about filing a claim, see Publication 556. File past years tax return Use one of the following forms to file a claim. File past years tax return For more information, see the instructions for the applicable form. File past years tax return Table 10-1. File past years tax return Forms Used To File a Claim IF you filed as a. File past years tax return . File past years tax return . File past years tax return THEN file. File past years tax return . File past years tax return . File past years tax return Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. File past years tax return Under this method, you do not accrue service related income you expect to be uncollectible. File past years tax return Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. File past years tax return Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. File past years tax return Service related income. File past years tax return   You can use the nonaccrual-experience method only for amounts earned by performing services. File past years tax return You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. File past years tax return Gross receipts test. File past years tax return   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. File past years tax return If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. File past years tax return   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. File past years tax return For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. File past years tax return Interest or penalty charged. File past years tax return   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. File past years tax return However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. File past years tax return You otherwise accrue the full amount due as gross income at the time you provide the services. File past years tax return You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. File past years tax return Change in accounting method. File past years tax return   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. File past years tax return See Form 3115 and the Instructions for Form 3115 for more information. File past years tax return Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. File past years tax return The amount you include is limited to the amount you actually deducted. File past years tax return However, you can exclude the amount deducted that did not reduce your tax. File past years tax return Report the recovery as “Other income” on the appropriate business form or schedule. File past years tax return See Recoveries in Publication 525 for more information. File past years tax return Net operating loss (NOL) carryover. File past years tax return   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. File past years tax return A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. File past years tax return For more information about NOLs, see Publication 536. File past years tax return Also, see the Instructions for Form 1045, and the Instructions for Form 1139. File past years tax return Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Estate Tax Statistics

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Estate Tax Statistics OneSheet (PDF)
The OneSheet presents a project description, highlights of the data, and selected figures.

What is the Federal Estate Tax?

The Federal estate tax is a tax on the right to transfer property at death. The tax, reported on Form 706, United States Estate (and Generation Skipping Transfer) Tax Return, is applied to estates for which at-death gross assets, the "gross estate," exceed the filing threshold. Included in gross estate are real estate, cash, stocks, bonds, businesses, and decedent-owned life insurance policies. Deductions are allowed for administrative expenses, indebtedness, taxes, casualty loss, and charitable and marital transfers. The taxable estate is calculated as gross estate less allowable deductions.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 706, please visit Estate Tax Study Metadata.

The IRS Estate Tax page provides further information concerning the estate tax.

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Compendium of Federal Estate Tax & Personal Wealth Studies: Volume 1  

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The File Past Years Tax Return

File past years tax return 3. File past years tax return   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. File past years tax return S. File past years tax return Church Effect of Exclusion Members of the Clergy Income From U. File past years tax return S. File past years tax return Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. File past years tax return Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. File past years tax return S. File past years tax return Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. File past years tax return Who Must Pay Self-Employment Tax? If you are a self-employed U. File past years tax return S. File past years tax return citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. File past years tax return The self-employment tax is a social security and Medicare tax on net earnings from self- employment. File past years tax return You must pay self-employment tax if your net earnings from self-employment are at least $400. File past years tax return For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. File past years tax return All net earnings are subject to the Medicare portion of the tax. File past years tax return Employed by a U. File past years tax return S. File past years tax return Church If you were employed by a U. File past years tax return S. File past years tax return church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. File past years tax return 28 or more from the organization, the amounts paid to you are subject to self-employment tax. File past years tax return However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. File past years tax return See Publication 517 for more information about church employees and self-employment tax. File past years tax return Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. File past years tax return Example. File past years tax return You are in business abroad as a consultant and qualify for the foreign earned income exclusion. File past years tax return Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. File past years tax return You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. File past years tax return Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. File past years tax return Your U. File past years tax return S. File past years tax return self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. File past years tax return You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. File past years tax return You must file Form 4361 to apply for this exemption. File past years tax return This subject is discussed in further detail in Publication 517. File past years tax return Income From U. File past years tax return S. File past years tax return Possessions If you are a U. File past years tax return S. File past years tax return citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. File past years tax return S. File past years tax return Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. File past years tax return You must pay the self-employment tax whether or not the income is exempt from U. File past years tax return S. File past years tax return income taxes (or whether or not you otherwise must file a U. File past years tax return S. File past years tax return income tax return). File past years tax return Unless your situation is described below, attach Schedule SE (Form 1040) to your U. File past years tax return S. File past years tax return income tax return. File past years tax return If you do not have to file Form 1040 with the United States and you are a resident of any of the U. File past years tax return S. File past years tax return possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. File past years tax return Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. File past years tax return If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. File past years tax return O. File past years tax return Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. File past years tax return See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. File past years tax return As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. File past years tax return For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. File past years tax return If your self-employment earnings should be exempt from foreign social security tax and subject only to U. File past years tax return S. File past years tax return self-employment tax, you should request a certificate of coverage from the U. File past years tax return S. File past years tax return Social Security Administration, Office of International Programs. File past years tax return The certificate will establish your exemption from the foreign social security tax. File past years tax return Send the request to the: Social Security Administration Office of International Programs P. File past years tax return O. File past years tax return Box 17741 Baltimore, MD 21235-7741 Prev  Up  Next   Home   More Online Publications