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Fill out 1040ez Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. Fill out 1040ez What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. Fill out 1040ez To use it, ask yourself each question in the left column, then see the related discussion in the right column. Fill out 1040ez ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. Fill out 1040ez Will I need an employer identification number (EIN)? See Identification Numbers. Fill out 1040ez Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. Fill out 1040ez What method can I use to account for my income and expenses? See Accounting Method. Fill out 1040ez What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. Fill out 1040ez What must I do if I have employees? See Employment Taxes. Fill out 1040ez Which forms must I file? See Table 2 and Information Returns. Fill out 1040ez Are there penalties if I do not pay my taxes or file my returns? See Penalties. Fill out 1040ez What business expenses can I deduct on my federal income tax return? See Business Expenses. Fill out 1040ez What records must I keep? How long must I keep them? See Recordkeeping. Fill out 1040ez This publication provides basic federal tax information for people who are starting a business. Fill out 1040ez It also provides information on keeping records and illustrates a recordkeeping system. Fill out 1040ez Throughout this publication we refer to other IRS publications and forms where you will find more information. Fill out 1040ez In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). Fill out 1040ez See How To Get More Information later. Fill out 1040ez Comments and suggestions. Fill out 1040ez   We welcome your comments about this publication and your suggestions for future editions. Fill out 1040ez   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Fill out 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Fill out 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Fill out 1040ez   You can email us at taxforms@irs. Fill out 1040ez gov. Fill out 1040ez Please put “Publications Comment” on the subject line. Fill out 1040ez You can also send us comments from www. Fill out 1040ez irs. Fill out 1040ez gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. Fill out 1040ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Fill out 1040ez Ordering forms and publications. Fill out 1040ez Visit www. Fill out 1040ez irs. Fill out 1040ez gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Fill out 1040ez Internal Revenue Service 1201 N. Fill out 1040ez Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. Fill out 1040ez   If you have a tax question, check the information available on IRS. Fill out 1040ez gov or call 1-800-829-1040. Fill out 1040ez We cannot answer tax questions sent to either of the above addresses. Fill out 1040ez Future Developments. Fill out 1040ez   The IRS has created a page on IRS. Fill out 1040ez gov for information about Publication 583 at www. Fill out 1040ez irs. Fill out 1040ez gov/pub583. Fill out 1040ez Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. Fill out 1040ez Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Gift Tax Statistics

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What is the Federal Gift Tax?


 

The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Gift Tax Study Metadata.

 


 

Statistical Tables

Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax

 

 


SOI Bulletin Articles

These articles are in .PDF format.  Adobe Acrobat® reader

 

2009 Gifts
This article presents data on gifts made during 2009. Donors filed a total of 223,093 returns for 2009, reporting a total of $$37.9 billion in assets transferred to 867,507 donees, primarily children and grandchildren.

2008 Gifts
This article presents data on gifts made during 2008. Donors filed a total of 234,714 returns for 2008, reporting a total of $40.2 billion in assets transferred to 927,554 donees, primarily children and grandchildren.

2007 Gifts
This article describes gifts made during calendar year 2007.  There were a total of 257,485 gift tax returns filed in 2008.  247,932 returns, or 96.3 percent, were nontaxable.  The remaining 9,553 (3.7 percent) were taxable.

Wealth Transfers, 2005 Gifts

This article describes gifts made during calendar year 2005.  A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients.  Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported.

 

Inter Vivos Wealth Transfers, 1997 Gifts
This article describes gifts made during calendar year 1997.  Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation.  Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

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Fill out 1040ez Index Symbols 10% owners, Ten-percent owners. Fill out 1040ez 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Fill out 1040ez A Acceptance agent, Unexpected payment. Fill out 1040ez Accounts, offshore, Offshore accounts. Fill out 1040ez Alien Illegal, Illegal aliens. Fill out 1040ez Nonresident, Nonresident alien. Fill out 1040ez Resident, Resident alien. Fill out 1040ez Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Fill out 1040ez Allocation information, Failure to provide allocation information. Fill out 1040ez American Samoa, U. Fill out 1040ez S. Fill out 1040ez Virgin Islands and American Samoa corporations. Fill out 1040ez Amount to withhold, Determination of amount to withhold. Fill out 1040ez Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 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