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Filing State Income Tax

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Filing State Income Tax

Filing state income tax Index Symbols 10% owners, Ten-percent owners. Filing state income tax 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Filing state income tax A Acceptance agent, Unexpected payment. Filing state income tax Accounts, offshore, Offshore accounts. Filing state income tax Alien Illegal, Illegal aliens. Filing state income tax Nonresident, Nonresident alien. Filing state income tax Resident, Resident alien. Filing state income tax Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Filing state income tax Allocation information, Failure to provide allocation information. Filing state income tax American Samoa, U. Filing state income tax S. Filing state income tax Virgin Islands and American Samoa corporations. Filing state income tax Amount to withhold, Determination of amount to withhold. Filing state income tax Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Filing state income tax Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Filing state income tax Banks, interest received by, Banks. Filing state income tax Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Filing state income tax Branch profits tax, Corporation subject to branch profits tax. Filing state income tax C Canada, Exception 3. Filing state income tax , Deposit interest paid to nonresident alien individuals in 2012. Filing state income tax , Deposit interest paid to certain nonresident alien individuals in 2013. Filing state income tax Capital gains, Capital gains (Income Code 9). Filing state income tax Central withholding agreements, Income Code 43. Filing state income tax Consent dividends, Consent dividends. Filing state income tax , Consent dividends. Filing state income tax Contingent interest, Contingent interest. Filing state income tax Controlled foreign corporations, interest paid to, Controlled foreign corporations. Filing state income tax Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Filing state income tax Covenant not to compete, Covenant not to compete. Filing state income tax Crew members, Crew members. Filing state income tax D Dependent personal services, Pay for dependent personal services (Income Code 17). Filing state income tax Allowance for personal exemptions, Withholding exemptions. Filing state income tax Defined, Pay for dependent personal services (Income Code 17). Filing state income tax Exempt from withholding, Graduated rates. Filing state income tax Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Filing state income tax Disregarded entities, Disregarded entities. Filing state income tax Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Filing state income tax Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Filing state income tax Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Filing state income tax In general, Dividends Documentary evidence, Documentary evidence. Filing state income tax , Documentary Evidence, Documentary evidence. Filing state income tax Documentation From foreign beneficial owners and U. Filing state income tax S. Filing state income tax payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Filing state income tax E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Filing state income tax Electronic deposit rules, Electronic deposit requirement. Filing state income tax Employees, Employees. Filing state income tax , Employee. Filing state income tax Employer, Employer. Filing state income tax F Federal unemployment tax, Federal unemployment tax (FUTA). Filing state income tax Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Filing state income tax Financial institutions, Branches of financial institutions. Filing state income tax FIRPTA withholding, U. Filing state income tax S. Filing state income tax real property interest. Filing state income tax , U. Filing state income tax S. Filing state income tax Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Filing state income tax Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Filing state income tax 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Filing state income tax S. Filing state income tax branches of foreign banks and foreign insurance companies. Filing state income tax , Income paid to U. Filing state income tax S. Filing state income tax branch of foreign bank or insurance company. Filing state income tax Charitable organizations, Other foreign organizations, associations, and charitable institutions. Filing state income tax Corporations, Foreign corporations. Filing state income tax Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Filing state income tax S. Filing state income tax branches of foreign banks and foreign insurance companies. Filing state income tax , Income paid to U. Filing state income tax S. Filing state income tax branch of foreign bank or insurance company. Filing state income tax Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Filing state income tax Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Filing state income tax Person, Foreign Persons Private foundation, Foreign private foundations. Filing state income tax , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Filing state income tax Trusts, Foreign simple and grantor trust. Filing state income tax Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Filing state income tax , Responsibilities of WT. Filing state income tax , Form 1042. Filing state income tax 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Filing state income tax , Form 1042-S reporting. Filing state income tax , Form 1042 filing. Filing state income tax , Form 1042-S. Filing state income tax 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Filing state income tax 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Filing state income tax 4419, Electronic reporting. Filing state income tax 7004, Extension to file Form 1042. Filing state income tax 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Filing state income tax 8288, Reporting and Paying the Tax, Form 8288, U. Filing state income tax S. Filing state income tax Withholding Tax Return for Dispositions by Foreign Persons of U. Filing state income tax S. Filing state income tax Real Property Interests. Filing state income tax 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Filing state income tax S. Filing state income tax Real Property Interests. Filing state income tax 8288-B, Categories (1), (2), and (3). Filing state income tax 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Filing state income tax 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Filing state income tax 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Filing state income tax 8833, Claiming treaty benefits. Filing state income tax 940, Federal unemployment tax (FUTA). Filing state income tax 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Filing state income tax 972, Consent dividends. Filing state income tax SS-4, U. Filing state income tax S. Filing state income tax Taxpayer Identification Numbers SS-5, U. Filing state income tax S. Filing state income tax Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Filing state income tax , Form W-2. Filing state income tax W-4, Alternate withholding procedure. Filing state income tax , Form W-4, Employee's Withholding Allowance Certificate. Filing state income tax , Withholding exemptions. Filing state income tax , Special instructions for Form W-4. Filing state income tax W-7, U. Filing state income tax S. Filing state income tax Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Filing state income tax W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Filing state income tax W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Filing state income tax S. Filing state income tax Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Filing state income tax G Gambling winnings, Gambling winnings (Income Code 28). Filing state income tax Graduated rates, Graduated rates. Filing state income tax Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Filing state income tax Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Filing state income tax Guam, Guam or Northern Mariana Islands corporations. Filing state income tax H Help (see Tax help) I Identification number, taxpayer, U. Filing state income tax S. Filing state income tax Taxpayer Identification Numbers, Identification numbers. Filing state income tax Illegal aliens, Illegal aliens. Filing state income tax Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Filing state income tax Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Filing state income tax Source of, Source of Income Transportation, Transportation income. Filing state income tax Income code 01, Interest paid by U. Filing state income tax S. Filing state income tax obligors—general (Income Code 1). Filing state income tax 02, Interest on real property mortgages (Income Code 2). Filing state income tax 03, Interest paid to controlling foreign corporations (Income Code 3). Filing state income tax 04, Interest paid by foreign corporations (Income Code 4). Filing state income tax 06, Dividends paid by U. Filing state income tax S. Filing state income tax corporations — general (Income Code 6). Filing state income tax 07, Dividends qualifying for direct dividend rate (Income Code 7). Filing state income tax 08, Dividends paid by foreign corporations (Income Code 8). Filing state income tax 09, Capital gains (Income Code 9). Filing state income tax 10, Industrial royalties (Income Code 10). Filing state income tax 11, Motion picture or television copyright royalties (Income Code 11). Filing state income tax 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Filing state income tax 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Filing state income tax 17, Pay for dependent personal services (Income Code 17). Filing state income tax 18, Pay for teaching (Income Code 18). Filing state income tax 19, Pay during studying and training (Income Code 19). Filing state income tax 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Filing state income tax 29, Interest on deposits (Income Code 29). Filing state income tax 30, Original issue discount (Income Code 30). Filing state income tax 50, Other income (Income Code 50). Filing state income tax Independent personal services Defined, Pay for independent personal services (Income Code 16). Filing state income tax Exempt from withholding, Pay for independent personal services (Income Code 16). Filing state income tax , 30% rate. Filing state income tax India, Students and business apprentices from India. Filing state income tax Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Filing state income tax , Installment payments. Filing state income tax Insurance proceeds, Insurance proceeds. Filing state income tax Interest Contingent, Contingent interest. Filing state income tax Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Filing state income tax Deposits, Interest on deposits (Income Code 29). Filing state income tax Foreign business arrangements, Interest from foreign business arrangements. Filing state income tax Foreign corporations, Interest paid by foreign corporations (Income Code 4). Filing state income tax Income, Interest Portfolio, Portfolio interest. Filing state income tax , Interest that does not qualify as portfolio interest. Filing state income tax Real property mortgages, Interest on real property mortgages (Income Code 2). Filing state income tax Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Filing state income tax Qualified, Qualified intermediary. Filing state income tax , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Filing state income tax S. Filing state income tax Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Filing state income tax M Magnetic media reporting, Electronic reporting. Filing state income tax Marketable securities, Marketable securities. Filing state income tax Mexico, Exception 3. Filing state income tax Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Filing state income tax N Non-registered obligations, Obligations not in registered form. Filing state income tax Nonqualified intermediary, Nonqualified intermediary. Filing state income tax , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Filing state income tax Married to U. Filing state income tax S. Filing state income tax citizen or resident, Married to U. Filing state income tax S. Filing state income tax citizen or resident alien. Filing state income tax Nonwage pay, Pay that is not wages. Filing state income tax Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Filing state income tax Notional principal contract income, Notional principal contract income. Filing state income tax NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Filing state income tax Obligations: Not in registered form, Obligations not in registered form. Filing state income tax Offshore accounts, Offshore accounts. Filing state income tax Original issue discount, Original issue discount (Income Code 30). Filing state income tax Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Filing state income tax Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Filing state income tax Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Filing state income tax , Smaller partnerships and trusts. Filing state income tax , Smaller partnerships and trusts. Filing state income tax Withholding foreign, Withholding foreign partnership and foreign trust. Filing state income tax , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Filing state income tax Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Filing state income tax Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Filing state income tax Studying, Pay during studying and training (Income Code 19). Filing state income tax Teaching, Pay for teaching (Income Code 18). Filing state income tax Training, Pay during studying and training (Income Code 19). Filing state income tax Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Filing state income tax Form 1042, Penalties Form 8804, Penalties. Filing state income tax Form 8805, Penalties. Filing state income tax Magnetic media, Failure to file electronically. Filing state income tax Trust fund recovery, Trust fund recovery penalty. Filing state income tax Pensions, Pension payments. Filing state income tax , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Filing state income tax Per diem, Per diem paid by the U. Filing state income tax S. Filing state income tax Government. Filing state income tax Personal service income, Personal service income. Filing state income tax Pooled withholding information, Pooled withholding information. Filing state income tax Portfolio interest, Portfolio interest. Filing state income tax , Interest that does not qualify as portfolio interest. Filing state income tax Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Filing state income tax Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Filing state income tax S. Filing state income tax possession. Filing state income tax , Exception 4. Filing state income tax Q QI withholding agreement, QI withholding agreement. Filing state income tax Qualified intermediary, Qualified intermediary. Filing state income tax , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Filing state income tax Dividends paid by, Dividends paid by U. Filing state income tax S. Filing state income tax corporations — general (Income Code 6). Filing state income tax R Racing purses, Racing purses. Filing state income tax Real property interest Disposition of, U. Filing state income tax S. Filing state income tax Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Filing state income tax Registered obligations, Obligations in registered form. Filing state income tax Researchers, Tax treaties. Filing state income tax Resident alien defined, Resident alien. Filing state income tax Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Filing state income tax S. Filing state income tax Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Filing state income tax S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Filing state income tax Scholarship, Scholarships, fellowships, and grants. Filing state income tax , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Filing state income tax , Income from securities. Filing state income tax Services performed outside the U. Filing state income tax S. Filing state income tax , Services performed outside the United States. Filing state income tax Short-term obligation, Short-term obligations. Filing state income tax Social security, Social security and Medicare tax. Filing state income tax Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Filing state income tax T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Filing state income tax Dependent personal services, Tax treaties. Filing state income tax Entertainers and athletes, Tax treaties. Filing state income tax Gains, Tax treaties. Filing state income tax Gambling winnings, Tax treaties. Filing state income tax Independent personal services, Tax treaties. Filing state income tax Student, Tax treaties. Filing state income tax Students and trainees, Tax treaties. Filing state income tax Tables, Tax Treaty Tables Teaching, Tax treaties. Filing state income tax Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Filing state income tax Taxpayer identification number (TIN), U. Filing state income tax S. Filing state income tax Taxpayer Identification Numbers, Identification numbers. Filing state income tax Exceptions, Exceptions to TIN requirement. Filing state income tax Teachers, Pay for teaching (Income Code 18). Filing state income tax Ten-percent owners, Ten-percent owners. Filing state income tax Territorial limits, Territorial limits. Filing state income tax Totalization agreements, Social security and Medicare tax. Filing state income tax Transportation income, Transportation income. Filing state income tax Travel expenses, Travel expenses. Filing state income tax Trust Territory of the Pacific Islands, Income from U. Filing state income tax S. Filing state income tax Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Filing state income tax Trusts Foreign, Foreign simple and grantor trust. Filing state income tax Smaller, Smaller partnerships and trusts. Filing state income tax Withholding foreign, Withholding foreign partnership and foreign trust. Filing state income tax , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Filing state income tax S. Filing state income tax agent of foreign person, U. Filing state income tax S. Filing state income tax agent of foreign person. Filing state income tax U. Filing state income tax S. Filing state income tax branch Foreign bank, U. Filing state income tax S. Filing state income tax branches of foreign banks and foreign insurance companies. Filing state income tax , Income paid to U. Filing state income tax S. Filing state income tax branch of foreign bank or insurance company. Filing state income tax Foreign insurance company, U. Filing state income tax S. Filing state income tax branches of foreign banks and foreign insurance companies. Filing state income tax , Income paid to U. Filing state income tax S. Filing state income tax branch of foreign bank or insurance company. Filing state income tax Foreign person, U. Filing state income tax S. Filing state income tax branches of foreign persons. Filing state income tax U. Filing state income tax S. Filing state income tax national, 30% rate. Filing state income tax U. Filing state income tax S. Filing state income tax real property interest, U. Filing state income tax S. Filing state income tax real property interest. Filing state income tax U. Filing state income tax S. Filing state income tax savings bonds, Income from U. Filing state income tax S. Filing state income tax Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Filing state income tax U. Filing state income tax S. Filing state income tax territorial limits, Territorial limits. Filing state income tax U. Filing state income tax S. Filing state income tax Virgin Islands, U. Filing state income tax S. Filing state income tax Virgin Islands and American Samoa corporations. Filing state income tax Unexpected payment, Unexpected payment. Filing state income tax W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Filing state income tax When to withhold, When to withhold. Filing state income tax Withhold, amount to, Determination of amount to withhold. Filing state income tax Withhold, when to, When to withhold. Filing state income tax Withholding Agreements, QI withholding agreement. Filing state income tax , WP and WT withholding agreements. Filing state income tax , Withholding agreements. Filing state income tax , Income Code 43. Filing state income tax Alternative procedure, Alternative procedure. Filing state income tax Certificate, Withholding Certificates, Withholding certificate. Filing state income tax Rate pool, Pooled withholding information. Filing state income tax Real property, U. Filing state income tax S. Filing state income tax Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Filing state income tax Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Filing state income tax Exemption, Withholding exemption. Filing state income tax Final payment exemption, Final payment exemption. Filing state income tax Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Filing state income tax Scholarships and fellowship grants, Alternate withholding procedure. Filing state income tax Students, Tax treaties. Filing state income tax Withholding agreements, Withholding agreements. Filing state income tax , Income Code 43. Filing state income tax Prev  Up     Home   More Online Publications
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IRS - Collecting Revenue

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These tables provide an overview of the main IRS functions: processing tax returns and collecting revenue. Much of these data are published by fiscal year; however, historical tax collection data are also available, as well as projections of returns to be filed in the future.

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Fiscal Year Data

The tables below were originally published in the IRS Data Book, which is IRS Publication 55B, and are complied by various divisions throughout the IRS. The IRS's fiscal year runs from October 1 to September 30.


Summary of Internal Revenue Collections

Internal Revenue Collections and Refunds
Internal Revenue collections and refunds, by type of tax, including corporation, individual, employment, estate, gift, and excise taxes.

Internal Revenue Gross Collections

Internal Revenue Gross Collections
These tables breakout the total taxes paid by type of tax, including corporation, individual, employment, estate & gift, and excise taxes.


Internal Revenue Gross Collections
Shown by state and by type of tax, including corporation, individual and employment, railroad retirement, unemployment insurance, estate, gift, and excise taxes.

•  Prior to 2000, gross collections were reported by IRS region and district, as shown in the tables below.

Fiscal Years available: 
1999    1998    1997    1996    1995

Summary of Number of Returns

Number of Returns Filed
These tables provide a summary of returns filed, by tax type, including income, estate, gift, employment, and excise taxes, as well as tax-exempt organizations, employee plan, and supplemental documents.

Number of Returns Filed
These tables provide a summary of returns filed, by tax type and state, including income, estate, gift, employment, and excise taxes, as well as tax-exempt organizations, employee plan, and supplemental documents.
by Type of Return and State

•  From 1995 to 1999, the number of returns filed are available by IRS region and district. 
by type of tax and fiscal years
1999     1998     1997     1996     1995

Number of Returns Filed Electronically, by Type of Return and State
The number of tax returns filed electronically is available broken out by state.  Also included are the breakouts for online filers and paid-preparer filed returns.

Selected Information from Returns Filed
For many years, IRS published information from filed returns.  Details cover the presidential election campaign fund, contributions to reduce public debt, the earned income tax credit, and IRS master file accounts.

Fiscal Years available:   
2005     2004     2003     2002     2001     2000     1999     1998     1997     1996     1995


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SOI Historical Tables

The following tables are part of the SOI Historical tables published in the SOI Bulletin.

Treasury Department Gross Tax Collections
Classified by: Amounts collected, by quarter and fiscal year, by type of return
Fiscal Years covered: 1987-2007
                                        
Federal Excise Taxes Reported to or Collected by the IRS, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service

 

Classified by:

Fiscal Years
covered:

Type of excise tax (including luxury taxes, fuel, sport fishing equipment, environmental taxes, wine, beer, tobacco, etc.), by fiscal year

1999-2007

 


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Filing Projections for Selected Tax Returns

Projections of Federal Tax Return Filings: Calendar Years 2005-2012
                              
    • SOI Bulletin article This article discusses the return projections in detail, including the effects of new forms and e-file.  Projection highlights and methodology are also included.
                                                        
    • Data table Filing projections are broken out by form types and method of filing (where multiple options are available).

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Issuing Refunds  |  Enforcing Laws

Assisting Taxpayers  |  Managing the System

IRS Tax Compliance Activities  |  Taxpayer Compliance Research

 

 

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Page Last Reviewed or Updated: 25-Feb-2014

The Filing State Income Tax

Filing state income tax 2. Filing state income tax   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Filing state income tax Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Filing state income tax Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Filing state income tax Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Filing state income tax The annual accounting period for your income tax return is called a tax year. Filing state income tax You can use one of the following tax years. Filing state income tax A calendar tax year. Filing state income tax A fiscal tax year. Filing state income tax Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Filing state income tax A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Filing state income tax Calendar tax year. Filing state income tax   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Filing state income tax   You must adopt the calendar tax year if any of the following apply. Filing state income tax You do not keep books. Filing state income tax You have no annual accounting period. Filing state income tax Your present tax year does not qualify as a fiscal year. Filing state income tax Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Filing state income tax   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Filing state income tax For more information, see Change in tax year, later. Filing state income tax   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Filing state income tax Fiscal tax year. Filing state income tax   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Filing state income tax A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Filing state income tax   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Filing state income tax   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Filing state income tax Change in tax year. Filing state income tax   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Filing state income tax See the Instructions for Form 1128 for exceptions. Filing state income tax If you qualify for an automatic approval request, a user fee is not required. Filing state income tax If you do not qualify for automatic approval, a ruling must be requested. Filing state income tax See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Filing state income tax Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Filing state income tax Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Filing state income tax You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Filing state income tax After that, if you want to change your accounting method, you must generally get IRS approval. Filing state income tax See Change in Accounting Method, later. Filing state income tax Kinds of methods. Filing state income tax   Generally, you can use any of the following accounting methods. Filing state income tax Cash method. Filing state income tax An accrual method. Filing state income tax Special methods of accounting for certain items of income and expenses. Filing state income tax Combination method using elements of two or more of the above. Filing state income tax You must use the same accounting method to figure your taxable income and to keep your books. Filing state income tax Also, you must use an accounting method that clearly shows your income. Filing state income tax Business and personal items. Filing state income tax   You can account for business and personal items under different accounting methods. Filing state income tax For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Filing state income tax Two or more businesses. Filing state income tax   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Filing state income tax They are separate and distinct only if you maintain complete and separate books and records for each business. Filing state income tax Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Filing state income tax However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Filing state income tax For more information, see Inventories, later. Filing state income tax Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Filing state income tax If you receive property or services, you must include their fair market value in income. Filing state income tax Example. Filing state income tax On December 30, 2012, Mrs. Filing state income tax Sycamore sent you a check for interior decorating services you provided to her. Filing state income tax You received the check on January 2, 2013. Filing state income tax You must include the amount of the check in income for 2013. Filing state income tax Constructive receipt. Filing state income tax   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Filing state income tax You do not need to have possession of it. Filing state income tax If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Filing state income tax Example. Filing state income tax Interest is credited to your bank account in December 2013. Filing state income tax You do not withdraw it or enter it into your passbook until 2014. Filing state income tax You must include it in your gross income for 2013. Filing state income tax Delaying receipt of income. Filing state income tax   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Filing state income tax You must report the income in the year the property is received or made available to you without restriction. Filing state income tax Example. Filing state income tax Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Filing state income tax She was told in December that her payment was available. Filing state income tax At her request, she was not paid until January 2014. Filing state income tax She must include this payment in her 2013 income because it was constructively received in 2013. Filing state income tax Checks. Filing state income tax   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Filing state income tax Example. Filing state income tax Dr. Filing state income tax Redd received a check for $500 on December 31, 2013, from a patient. Filing state income tax She could not deposit the check in her business account until January 2, 2014. Filing state income tax She must include this fee in her income for 2013. Filing state income tax Debts paid by another person or canceled. Filing state income tax   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Filing state income tax If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Filing state income tax For more information, see Canceled Debt under Kinds of Income in chapter 5. Filing state income tax Repayment of income. Filing state income tax   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Filing state income tax If the amount you repay is over $3,000, a special rule applies. Filing state income tax For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Filing state income tax Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Filing state income tax This includes business expenses for which you contest liability. Filing state income tax However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Filing state income tax Expenses paid in advance. Filing state income tax   You can deduct an expense you pay in advance only in the year to which it applies. Filing state income tax Example. Filing state income tax You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Filing state income tax You can deduct $500 in 2013 and $500 in 2014. Filing state income tax Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Filing state income tax The purpose of an accrual method of accounting is to match income and expenses in the correct year. Filing state income tax Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Filing state income tax Example. Filing state income tax You are a calendar year accrual method taxpayer. Filing state income tax You sold a computer on December 28, 2013. Filing state income tax You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Filing state income tax You must include the amount received for the computer in your 2013 income. Filing state income tax Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Filing state income tax Estimated income. Filing state income tax   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Filing state income tax Change in payment schedule for services. Filing state income tax   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Filing state income tax Advance payments for services. Filing state income tax   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Filing state income tax However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Filing state income tax However, you cannot postpone including any payment beyond that tax year. Filing state income tax   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Filing state income tax That publication also explains special rules for reporting the following types of income. Filing state income tax Advance payments for service agreements. Filing state income tax Prepaid rent. Filing state income tax Advance payments for sales. Filing state income tax   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Filing state income tax If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Filing state income tax An agreement includes a gift certificate that can be redeemed for goods. Filing state income tax Treat amounts that are due and payable as amounts you received. Filing state income tax   You generally include an advance payment in income for the tax year in which you receive it. Filing state income tax However, you can use an alternative method. Filing state income tax For information about the alternative method, see Publication 538. Filing state income tax Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Filing state income tax The all-events test has been met. Filing state income tax The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Filing state income tax Economic performance has occurred. Filing state income tax Economic performance. Filing state income tax   You generally cannot deduct or capitalize a business expense until economic performance occurs. Filing state income tax If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Filing state income tax If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Filing state income tax An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Filing state income tax For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Filing state income tax Example. Filing state income tax You are a calendar year taxpayer and use an accrual method of accounting. Filing state income tax You buy office supplies in December 2013. Filing state income tax You receive the supplies and the bill in December, but you pay the bill in January 2014. Filing state income tax You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Filing state income tax Your office supplies may qualify as a recurring expense. Filing state income tax In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Filing state income tax Keeping inventories. Filing state income tax   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Filing state income tax If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Filing state income tax For more information, see Inventories , later. Filing state income tax Special rule for related persons. Filing state income tax   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Filing state income tax Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Filing state income tax If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Filing state income tax   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Filing state income tax For a list of other related persons, see section 267 of the Internal Revenue Code. Filing state income tax Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Filing state income tax However, the following restrictions apply. Filing state income tax If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Filing state income tax (See, however, Inventories, later. Filing state income tax ) You can use the cash method for all other items of income and expenses. Filing state income tax If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Filing state income tax If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Filing state income tax If you use a combination method that includes the cash method, treat that combination method as the cash method. Filing state income tax Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Filing state income tax However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Filing state income tax These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Filing state income tax A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Filing state income tax A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Filing state income tax Qualifying taxpayer. Filing state income tax   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Filing state income tax (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Filing state income tax ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Filing state income tax Qualifying small business taxpayer. Filing state income tax   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Filing state income tax (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Filing state income tax ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Filing state income tax Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Filing state income tax Business not owned or not in existence for 3 years. Filing state income tax   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Filing state income tax If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Filing state income tax Materials and supplies that are not incidental. Filing state income tax   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Filing state income tax If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Filing state income tax Changing accounting method. Filing state income tax   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Filing state income tax See Change in Accounting Method, later. Filing state income tax More information. Filing state income tax    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Filing state income tax For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Filing state income tax Items included in inventory. Filing state income tax   If you are required to account for inventories, include the following items when accounting for your inventory. Filing state income tax Merchandise or stock in trade. Filing state income tax Raw materials. Filing state income tax Work in process. Filing state income tax Finished products. Filing state income tax Supplies that physically become a part of the item intended for sale. Filing state income tax Valuing inventory. Filing state income tax   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Filing state income tax To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Filing state income tax   Inventory valuation rules cannot be the same for all kinds of businesses. Filing state income tax The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Filing state income tax Your inventory practices must be consistent from year to year. Filing state income tax More information. Filing state income tax   For more information about inventories, see Publication 538. Filing state income tax Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Filing state income tax Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Filing state income tax You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Filing state income tax Activities subject to the uniform capitalization rules. Filing state income tax   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Filing state income tax Produce real or tangible personal property. Filing state income tax For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Filing state income tax Acquire property for resale. Filing state income tax Exceptions. Filing state income tax   These rules do not apply to the following property. Filing state income tax Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Filing state income tax Property you produce if you meet either of the following conditions. Filing state income tax Your indirect costs of producing the property are $200,000 or less. Filing state income tax You use the cash method of accounting and do not account for inventories. Filing state income tax For more information, see Inventories, earlier. Filing state income tax Special Methods There are special methods of accounting for certain items of income or expense. Filing state income tax These include the following. Filing state income tax Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Filing state income tax Bad debts, discussed in chapter 10 of Publication 535. Filing state income tax Depletion, discussed in chapter 9 of Publication 535. Filing state income tax Depreciation, discussed in Publication 946, How To Depreciate Property. Filing state income tax Installment sales, discussed in Publication 537, Installment Sales. Filing state income tax Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Filing state income tax A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Filing state income tax To get approval, you must file Form 3115, Application for Change in Accounting Method. Filing state income tax You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Filing state income tax You may have to pay a user fee. Filing state income tax For more information, see the form instructions. Filing state income tax Automatic change procedures. Filing state income tax   Certain taxpayers can presume to have IRS approval to change their method of accounting. Filing state income tax The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Filing state income tax No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Filing state income tax   Generally, you must use Form 3115 to request an automatic change. Filing state income tax For more information, see the Instructions for Form 3115. Filing state income tax Prev  Up  Next   Home   More Online Publications