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Income Tax Filing Online

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Income Tax Filing Online

Income tax filing online 9. Income tax filing online   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Income tax filing online Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Income tax filing online However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Income tax filing online See Table 9-1 for a list of tax treaty countries. Income tax filing online You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Income tax filing online See Income Entitled to Tax Treaty Benefits in chapter 8. Income tax filing online Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Income tax filing online Useful Items - You may want to see: Publication 901 U. Income tax filing online S. Income tax filing online Tax Treaties Form (and Instructions) 1040NR U. Income tax filing online S. Income tax filing online Nonresident Alien Income Tax Return 1040NR-EZ U. Income tax filing online S. Income tax filing online Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Income tax filing online Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Income tax filing online Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Income tax filing online Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Income tax filing online Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Income tax filing online To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Income tax filing online Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Income tax filing online Example. Income tax filing online Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Income tax filing online He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Income tax filing online His dividends are not effectively connected with that business. Income tax filing online He has no deductions other than his own personal exemption. Income tax filing online His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Income tax filing online Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Income tax filing online The conditions for claiming the exemptions vary under each tax treaty. Income tax filing online For more information about the conditions under a particular tax treaty, see Publication 901. Income tax filing online Or, you may download the complete text of most U. Income tax filing online S. Income tax filing online tax treaties at IRS. Income tax filing online gov. Income tax filing online Technical explanations for many of those treaties are also available at that site. Income tax filing online Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Income tax filing online These types of income may be exempt from U. Income tax filing online S. Income tax filing online tax or may be subject to a reduced rate of tax. Income tax filing online For more information, see Publication 901 or the applicable tax treaty. Income tax filing online Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Income tax filing online Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Income tax filing online Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Income tax filing online Spending part of a day in the United States counts as a day of presence. Income tax filing online Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Income tax filing online Note. Income tax filing online Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Income tax filing online Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Income tax filing online S. Income tax filing online income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Income tax filing online Many treaties also provide an exemption for engaging in research. Income tax filing online Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Income tax filing online A substantial part of that person's time must be devoted to those duties. Income tax filing online The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Income tax filing online If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Income tax filing online See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Income tax filing online Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Income tax filing online However, a difference exists among treaties as to who qualifies for this benefit. Income tax filing online Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Income tax filing online Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Income tax filing online Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Income tax filing online Chapter 10 of this publication also has information for employees of foreign governments. Income tax filing online Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Income tax filing online Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Income tax filing online If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Income tax filing online See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Income tax filing online Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Income tax filing online Generally, gains from the sale or exchange of real property located in the United States are taxable. Income tax filing online Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Income tax filing online U. Income tax filing online S. Income tax filing online Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Income tax filing online (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Income tax filing online ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Income tax filing online This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Income tax filing online See Reporting Treaty Benefits Claimed . Income tax filing online In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Income tax filing online S. Income tax filing online tax under the treaty. Income tax filing online However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Income tax filing online Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Income tax filing online Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Income tax filing online On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Income tax filing online Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Income tax filing online Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Income tax filing online Include this tax on Form 1040, line 61. Income tax filing online On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Income tax filing online Example. Income tax filing online Jacques Dubois, who is a resident of the United States under Article 4 of the U. Income tax filing online S. Income tax filing online -France income tax treaty, receives French social security benefits. Income tax filing online Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Income tax filing online Mr. Income tax filing online Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Income tax filing online Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Income tax filing online S. Income tax filing online resident receives social security benefits from Canada or Germany, those benefits are treated for U. Income tax filing online S. Income tax filing online income tax purposes as if they were received under the social security legislation of the United States. Income tax filing online If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Income tax filing online You are not required to file a Form 8833 for those benefits. Income tax filing online Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Income tax filing online Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Income tax filing online However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Income tax filing online S. Income tax filing online tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Income tax filing online This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Income tax filing online Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Income tax filing online S. Income tax filing online -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Income tax filing online If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Income tax filing online Saving clause. Income tax filing online   Most tax treaties have a saving clause. Income tax filing online A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Income tax filing online Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Income tax filing online However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Income tax filing online Read the treaty to find out if it has a saving clause and an exception to it. Income tax filing online Time limit for claiming treaty exemptions. Income tax filing online   Many treaties limit the number of years you can claim a treaty exemption. Income tax filing online For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Income tax filing online Once you reach this limit, you can no longer claim the treaty exemption. Income tax filing online See the treaty or Publication 901 for the time limits that apply. Income tax filing online How to report income on your tax return. Income tax filing online   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Income tax filing online S. Income tax filing online tax under the treaty. Income tax filing online However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Income tax filing online Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Income tax filing online Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Income tax filing online On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Income tax filing online Example. Income tax filing online Mr. Income tax filing online Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Income tax filing online He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Income tax filing online S. Income tax filing online tax in those years under Article 20 of the U. Income tax filing online S. Income tax filing online -People's Republic of China income tax treaty. Income tax filing online On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Income tax filing online Even though Mr. Income tax filing online Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Income tax filing online S. Income tax filing online -People's Republic of China treaty dated April 30, 1984. Income tax filing online Mr. Income tax filing online Yu should submit Form W-9 and the required statement to the payor. Income tax filing online Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Income tax filing online See below, for the situations where you are not required to file Form 8833. Income tax filing online You must file a U. Income tax filing online S. Income tax filing online tax return and Form 8833 if you claim the following treaty benefits. Income tax filing online You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Income tax filing online S. Income tax filing online real property interest based on a treaty. Income tax filing online You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Income tax filing online You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Income tax filing online These are the more common situations for which Form 8833 is required. Income tax filing online Exceptions. Income tax filing online   You do not have to file Form 8833 for any of the following situations. Income tax filing online You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Income tax filing online You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Income tax filing online This includes taxable scholarship and fellowship grants. Income tax filing online You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Income tax filing online You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Income tax filing online The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Income tax filing online You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Income tax filing online S. Income tax filing online corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Income tax filing online S. Income tax filing online financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Income tax filing online S. Income tax filing online financial institution, qualified intermediary, or withholding foreign partnership or trust. Income tax filing online The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Income tax filing online Penalty for failure to provide required information on Form 8833. Income tax filing online   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Income tax filing online Additional information. Income tax filing online   For additional information, see section 301. Income tax filing online 6114-1(c) of the Income Tax Regulations. Income tax filing online Table 9-1. Income tax filing online Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Income tax filing online D. Income tax filing online ) Australia TIAS 10773 Dec. Income tax filing online 1, 1983 1986-2 C. Income tax filing online B. Income tax filing online 220 1986-2 C. Income tax filing online B. Income tax filing online 246 Protocol TIAS Jan. Income tax filing online 1, 2004     Austria TIAS Jan. Income tax filing online 1, 1999     Bangladesh TIAS Jan. Income tax filing online 1, 2007     Barbados TIAS 11090 Jan. Income tax filing online 1, 1984 1991-2 C. Income tax filing online B. Income tax filing online 436 1991-2 C. Income tax filing online B. Income tax filing online 466 Protocol TIAS Jan. Income tax filing online 1, 1994     Protocol TIAS Jan. Income tax filing online 1, 2005     Belgium TIAS Jan. Income tax filing online 1, 2008     Bulgaria TIAS Jan. Income tax filing online 1, 2009     Canada2 TIAS 11087 Jan. Income tax filing online 1, 1985 1986-2 C. Income tax filing online B. Income tax filing online 258 1987-2 C. Income tax filing online B. Income tax filing online 298 Protocol TIAS Jan. Income tax filing online 1, 1996     Protocol TIAS Dec. Income tax filing online 16, 1997     Protocol TIAS Jan. Income tax filing online 1, 2009     China, People's Republic of TIAS 12065 Jan. Income tax filing online 1, 1987 1988-1 C. Income tax filing online B. Income tax filing online 414 1988-1 C. Income tax filing online B. Income tax filing online 447 Commonwealth of Independent States3 TIAS 8225 Jan. Income tax filing online 1, 1976 1976-2 C. Income tax filing online B. Income tax filing online 463 1976-2 C. Income tax filing online B. Income tax filing online 475 Cyprus TIAS 10965 Jan. Income tax filing online 1, 1986 1989-2 C. Income tax filing online B. Income tax filing online 280 1989-2 C. Income tax filing online B. Income tax filing online 314 Czech Republic TIAS Jan. Income tax filing online 1, 1993     Denmark TIAS Jan. Income tax filing online 1, 2001     Protocol TIAS Jan. Income tax filing online 1, 2008     Egypt TIAS 10149 Jan. Income tax filing online 1, 1982 1982-1 C. Income tax filing online B. Income tax filing online 219 1982-1 C. Income tax filing online B. Income tax filing online 243 Estonia TIAS Jan. Income tax filing online 1, 2000     Finland TIAS 12101 Jan. Income tax filing online 1, 1991     Protocol TIAS Jan. Income tax filing online 1, 2008     France TIAS Jan. Income tax filing online 1, 1996     Protocol TIAS Jan. Income tax filing online 1, 2007     Protocol TIAS Jan. Income tax filing online 1, 2010     Germany TIAS Jan. Income tax filing online 1, 1990     Protocol TIAS Jan. Income tax filing online 1, 2008     Greece TIAS 2902 Jan. Income tax filing online 1, 1953 1958-2 C. Income tax filing online B. Income tax filing online 1054 T. Income tax filing online D. Income tax filing online 6109, 1954-2 C. Income tax filing online B. Income tax filing online 638 Hungary TIAS 9560 Jan. Income tax filing online 1, 1980 1980-1 C. Income tax filing online B. Income tax filing online 333 1980-1 C. Income tax filing online B. Income tax filing online 354 Iceland TIAS Jan. Income tax filing online 1, 2009     India TIAS Jan. Income tax filing online 1, 1991     Indonesia TIAS 11593 Jan. Income tax filing online 1, 1990     Ireland TIAS Jan. Income tax filing online 1, 1998     Israel TIAS Jan. Income tax filing online 1, 1995     Italy TIAS Jan. Income tax filing online 1, 2010     Jamaica TIAS 10207 Jan. Income tax filing online 1, 1982 1982-1 C. Income tax filing online B. Income tax filing online 257 1982-1 C. Income tax filing online B. Income tax filing online 291 Japan TIAS Jan. Income tax filing online 1, 2005     Kazakhstan TIAS Jan. Income tax filing online 1, 1996     Korea, South TIAS 9506 Jan. Income tax filing online 1, 1980 1979-2 C. Income tax filing online B. Income tax filing online 435 1979-2 C. Income tax filing online B. Income tax filing online 458 Latvia TIAS Jan. Income tax filing online 1, 2000     Lithuania TIAS Jan. Income tax filing online 1, 2000     Luxembourg TIAS Jan. Income tax filing online 1, 2001     Malta TIAS Jan. Income tax filing online 1, 2011     Mexico TIAS Jan. Income tax filing online 1, 1994 1994-2 C. Income tax filing online B. Income tax filing online 424 1994-2 C. Income tax filing online B. Income tax filing online 489 Protocol TIAS Oct. Income tax filing online 26, 1995     Protocol TIAS Jan. Income tax filing online 1, 2004     Morocco TIAS 10195 Jan. Income tax filing online 1, 1981 1982-2 C. Income tax filing online B. Income tax filing online 405 1982-2 C. Income tax filing online B. Income tax filing online 427 Netherlands TIAS Jan. Income tax filing online 1, 1994     Protocol TIAS Jan. Income tax filing online 1, 2005     New Zealand TIAS 10772 Nov. Income tax filing online 2, 1983 1990-2 C. Income tax filing online B. Income tax filing online 274 1990-2 C. Income tax filing online B. Income tax filing online 303 Protocol TIAS Jan. Income tax filing online 1, 2011     Norway TIAS 7474 Jan. Income tax filing online 1, 1971 1973-1 C. Income tax filing online B. Income tax filing online 669 1973-1 C. Income tax filing online B. Income tax filing online 693 Protocol TIAS 10205 Jan. Income tax filing online 1, 1982 1982-2 C. Income tax filing online B. Income tax filing online 440 1982-2 C. Income tax filing online B. Income tax filing online 454 Pakistan TIAS 4232 Jan. Income tax filing online 1, 1959 1960-2 C. Income tax filing online B. Income tax filing online 646 T. Income tax filing online D. Income tax filing online 6431, 1960-1 C. Income tax filing online B. Income tax filing online 755 Philippines TIAS 10417 Jan. Income tax filing online 1, 1983 1984-2 C. Income tax filing online B. Income tax filing online 384 1984-2 C. Income tax filing online B. Income tax filing online 412 Poland TIAS 8486 Jan. Income tax filing online 1, 1974 1977-1 C. Income tax filing online B. Income tax filing online 416 1977-1 C. Income tax filing online B. Income tax filing online 427 Portugal TIAS Jan. Income tax filing online 1, 1996     Romania TIAS 8228 Jan. Income tax filing online 1, 1974 1976-2 C. Income tax filing online B. Income tax filing online 492 1976-2 C. Income tax filing online B. Income tax filing online 504 Russia TIAS Jan. Income tax filing online 1, 1994     Slovak Republic TIAS Jan. Income tax filing online 1, 1993     Slovenia TIAS Jan. Income tax filing online 1, 2002     South Africa TIAS Jan. Income tax filing online 1, 1998     Spain TIAS Jan. Income tax filing online 1, 1991     Sri Lanka TIAS Jan. Income tax filing online 1, 2004     Sweden TIAS Jan. Income tax filing online 1, 1996     Protocol TIAS Jan. Income tax filing online 1, 2007     Switzerland TIAS Jan. Income tax filing online 1, 1998     Thailand TIAS Jan. Income tax filing online 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Income tax filing online 1, 1970 1971-2 C. Income tax filing online B. Income tax filing online 479   Tunisia TIAS Jan. Income tax filing online 1, 1990     Turkey TIAS Jan. Income tax filing online 1, 1998     Ukraine TIAS Jan. Income tax filing online 1, 2001     United Kingdom TIAS Jan. Income tax filing online 1, 2004     Venezuela TIAS Jan. Income tax filing online 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Income tax filing online 3The U. Income tax filing online S. Income tax filing online -U. Income tax filing online S. Income tax filing online S. Income tax filing online R. Income tax filing online income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Income tax filing online Prev  Up  Next   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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The Income Tax Filing Online

Income tax filing online Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Income tax filing online SIMPLE plans. Income tax filing online Qualified plans. Income tax filing online Ordering forms and publications. Income tax filing online Tax questions. Income tax filing online Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Income tax filing online irs. Income tax filing online gov/pub560. Income tax filing online What's New Compensation limit increased for 2013 and 2014. Income tax filing online  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Income tax filing online This limit increases to $260,000 for 2014. Income tax filing online Elective deferral limit for 2013 and 2014. Income tax filing online  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Income tax filing online These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Income tax filing online Defined contribution limit increased for 2013 and 2014. Income tax filing online  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Income tax filing online This limit increases to $52,000 for 2014. Income tax filing online SIMPLE plan salary reduction contribution limit for 2013 and 2014. Income tax filing online  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Income tax filing online Catch-up contribution limit remains unchanged for 2013 and 2014. Income tax filing online  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Income tax filing online The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Income tax filing online The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Income tax filing online The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Income tax filing online The catch-up contribution limit. Income tax filing online The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Income tax filing online See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Income tax filing online All section references are to the Internal Revenue Code, unless otherwise stated. Income tax filing online Reminders In-plan Roth rollovers. Income tax filing online  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Income tax filing online An in-plan Roth rollover is not treated as a distribution for most purposes. Income tax filing online Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Income tax filing online For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Income tax filing online R. Income tax filing online B. Income tax filing online 872, available at  www. Income tax filing online irs. Income tax filing online gov/irb/2010-51_IRB/ar11. Income tax filing online html. Income tax filing online In-plan Roth rollovers expanded. Income tax filing online  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Income tax filing online Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Income tax filing online For more information, see Notice 2013-74, 2013-52 I. Income tax filing online R. Income tax filing online B. Income tax filing online 819, available at www. Income tax filing online irs. Income tax filing online gov/irb/2013-52_IRB/ar11. Income tax filing online html. Income tax filing online Credit for startup costs. Income tax filing online  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Income tax filing online The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Income tax filing online You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Income tax filing online You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Income tax filing online At least one participant must be a non-highly compensated employee. Income tax filing online The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Income tax filing online You. Income tax filing online A member of a controlled group that includes you. Income tax filing online A predecessor of (1) or (2). Income tax filing online The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Income tax filing online However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Income tax filing online You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Income tax filing online To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Income tax filing online Retirement savings contributions credit. Income tax filing online  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Income tax filing online The maximum contribution eligible for the credit is $2,000. Income tax filing online To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Income tax filing online For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Income tax filing online Photographs of missing children. Income tax filing online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Income tax filing online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Income tax filing online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Income tax filing online Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Income tax filing online In this publication, “you” refers to the employer. Income tax filing online See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Income tax filing online This publication covers the following types of retirement plans. Income tax filing online SEP (simplified employee pension) plans. Income tax filing online SIMPLE (savings incentive match plan for employees) plans. Income tax filing online Qualified plans (also called H. Income tax filing online R. Income tax filing online 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Income tax filing online SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Income tax filing online You can deduct contributions you make to the plan for your employees. Income tax filing online If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Income tax filing online You can also deduct trustees' fees if contributions to the plan do not cover them. Income tax filing online Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Income tax filing online Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Income tax filing online These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Income tax filing online What this publication covers. Income tax filing online   This publication contains the information you need to understand the following topics. Income tax filing online What type of plan to set up. Income tax filing online How to set up a plan. Income tax filing online How much you can contribute to a plan. Income tax filing online How much of your contribution is deductible. Income tax filing online How to treat certain distributions. Income tax filing online How to report information about the plan to the IRS and your employees. Income tax filing online Basic features of SEP, SIMPLE, and qualified plans. Income tax filing online The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Income tax filing online SEP plans. Income tax filing online   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Income tax filing online Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Income tax filing online SIMPLE plans. Income tax filing online   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Income tax filing online Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Income tax filing online In addition, you will contribute matching or nonelective contributions. Income tax filing online The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Income tax filing online Qualified plans. Income tax filing online   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Income tax filing online However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Income tax filing online Table 1. Income tax filing online Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Income tax filing online Smaller of $51,000 or 25%1 of participant's compensation. Income tax filing online 2 25%1 of all participants' compensation. Income tax filing online 2 Any time up to the due date of employer's return (including extensions). Income tax filing online SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Income tax filing online 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Income tax filing online Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Income tax filing online   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Income tax filing online 2 Same as maximum contribution. Income tax filing online Any time between 1/1 and 10/1 of the calendar year. Income tax filing online   For a new employer coming into existence after 10/1, as soon as administratively feasible. Income tax filing online Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Income tax filing online 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Income tax filing online  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Income tax filing online   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Income tax filing online 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Income tax filing online 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Income tax filing online   By the end of the tax year. Income tax filing online Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Income tax filing online See Minimum Funding Requirement in chapter 4. Income tax filing online Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Income tax filing online Based on actuarial assumptions and computations. Income tax filing online By the end of the tax year. Income tax filing online 1Net earnings from self-employment must take the contribution into account. Income tax filing online See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Income tax filing online  2Compensation is generally limited to $255,000 in 2013. Income tax filing online  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Income tax filing online  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Income tax filing online What this publication does not cover. Income tax filing online   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Income tax filing online You may also need professional help and guidance. Income tax filing online   Also, this publication does not cover all the rules that may be of interest to employees. Income tax filing online For example, it does not cover the following topics. Income tax filing online The comprehensive IRA rules an employee needs to know. Income tax filing online These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Income tax filing online The comprehensive rules that apply to distributions from retirement plans. Income tax filing online These rules are covered in Publication 575, Pension and Annuity Income. Income tax filing online The comprehensive rules that apply to section 403(b) plans. Income tax filing online These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Income tax filing online Comments and suggestions. Income tax filing online   We welcome your comments about this publication and your suggestions for future editions. Income tax filing online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Income tax filing online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Income tax filing online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Income tax filing online   You can send your comments from www. Income tax filing online irs. Income tax filing online gov/formspubs. Income tax filing online Click on “More Information” and then on “Give us feedback. Income tax filing online ”   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. Income tax filing online Ordering forms and publications. Income tax filing online   Visit www. Income tax filing online irs. Income tax filing online gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Income tax filing online Internal Revenue Service 1201 N. Income tax filing online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Income tax filing online   If you have a tax question, check the information available on IRS. Income tax filing online gov or call 1-800-829-1040. Income tax filing online We cannot answer tax questions sent to either of the above addresses. Income tax filing online Note. Income tax filing online Forms filed electronically with the Department of Labor are not available on the IRS website. Income tax filing online Instead, see www. Income tax filing online efast. Income tax filing online dol. Income tax filing online gov. Income tax filing online Prev  Up  Next   Home   More Online Publications