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Filing 1040x Instructions

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Filing 1040x Instructions

Filing 1040x instructions Index A Application for enrollment, Form 23 and Form 23-EP. Filing 1040x instructions , Form 5434. Filing 1040x instructions Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. Filing 1040x instructions Attorneys, Attorneys. Filing 1040x instructions Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). Filing 1040x instructions Comments, Comments and suggestions. Filing 1040x instructions Corporations, Corporations, associations, partnerships, and other persons that are not individuals. Filing 1040x instructions CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. Filing 1040x instructions , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. Filing 1040x instructions Enrolled agent:, Enrolled agents. Filing 1040x instructions , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. Filing 1040x instructions F FAX copies, FAX copies. Filing 1040x instructions Form 23 and Form 23-EP, Form 23 and Form 23-EP. Filing 1040x instructions Form 2587, Form 2587. Filing 1040x instructions Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. Filing 1040x instructions Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. Filing 1040x instructions Inactive roster, Inactive roster. Filing 1040x instructions Incapacity or incompetency, Incapacity or incompetency. Filing 1040x instructions L Loss of eligibility Failure to meet requirements, Failure to meet requirements. Filing 1040x instructions Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. Filing 1040x instructions O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. Filing 1040x instructions Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. Filing 1040x instructions Protected communication Tax shelters, Communications regarding corporate tax shelters. Filing 1040x instructions Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. Filing 1040x instructions Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. Filing 1040x instructions Duties, Duties Duty to advise, Duty to advise. Filing 1040x instructions Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. Filing 1040x instructions , Student. Filing 1040x instructions , Students in LITCs and the STCP. Filing 1040x instructions Suggestions, Comments and suggestions. Filing 1040x instructions Suspension, Suspension and disbarment. Filing 1040x instructions , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. Filing 1040x instructions Termination, Incapacity or incompetency. Filing 1040x instructions TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. Filing 1040x instructions Family member, Other individuals who may serve as representatives. Filing 1040x instructions Fiduciary, Other individuals who may serve as representatives. Filing 1040x instructions Individual, Other individuals who may serve as representatives. Filing 1040x instructions Officer, Other individuals who may serve as representatives. Filing 1040x instructions Partner, Other individuals who may serve as representatives. Filing 1040x instructions Unenrolled individuals:, Other individuals who may serve as representatives. Filing 1040x instructions W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications
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The Filing 1040x Instructions

Filing 1040x instructions 2. Filing 1040x instructions   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. Filing 1040x instructions 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. Filing 1040x instructions However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Filing 1040x instructions The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Filing 1040x instructions The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Filing 1040x instructions Alternative minimum tax. Filing 1040x instructions   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Filing 1040x instructions 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. Filing 1040x instructions The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Filing 1040x instructions Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Filing 1040x instructions An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Filing 1040x instructions 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. Filing 1040x instructions 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. Filing 1040x instructions When to file. Filing 1040x instructions   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. Filing 1040x instructions 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. Filing 1040x instructions If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Filing 1040x instructions Extension of time to file. Filing 1040x instructions   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. Filing 1040x instructions 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. Filing 1040x instructions Public Inspection Requirements of Section 501(c)(3) Organizations. Filing 1040x instructions   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. Filing 1040x instructions    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. Filing 1040x instructions Payment of Tax Estimated tax. Filing 1040x instructions   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. Filing 1040x instructions Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Filing 1040x instructions If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Filing 1040x instructions   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Filing 1040x instructions 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. Filing 1040x instructions 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. Filing 1040x instructions 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. Filing 1040x instructions   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Filing 1040x instructions    Tax due with Form 990-T. Filing 1040x instructions   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). Filing 1040x instructions 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). Filing 1040x instructions Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Filing 1040x instructions Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing 1040x instructions 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. Filing 1040x instructions Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing 1040x instructions EFTPS is a free service provided by the Department of Treasury. Filing 1040x instructions Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing 1040x instructions To get more information about EFTPS or to enroll in EFTPS, visit www. Filing 1040x instructions eftps. Filing 1040x instructions gov or call 1-800-555-4477. Filing 1040x instructions Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Filing 1040x instructions Deposits on business days only. Filing 1040x instructions   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. Filing 1040x instructions A business day is any day other than a Saturday, Sunday, or legal holiday. Filing 1040x instructions 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). Filing 1040x instructions The term "legal holiday" means any legal holiday in the District of Columbia. Filing 1040x instructions Prev  Up  Next   Home   More Online Publications