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Unemployed And Taxes

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Unemployed And Taxes

Unemployed and taxes Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Unemployed and taxes Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Agricultural labor, Deposits. Unemployed and taxes Aliens, nonresidents, Deposits. Unemployed and taxes Assistance (see Tax help) C Calendar, Calendar Comments on publication, Comments and suggestions. Unemployed and taxes Common-law employee, Employee status under common law. Unemployed and taxes Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. Unemployed and taxes Crew leaders, Farm Crew Leaders Current period adjustments, Current Period Adjustments D Deposit How to deposit, How To Deposit Penalties, Deposit Penalties Period, Deposit Period Requirements, 8. Unemployed and taxes Depositing Taxes Rules $100,000 next-day deposit, $100,000 Next-Day Deposit Rule Accuracy of deposits, Accuracy of Deposits Rule Schedules Monthly, Monthly Deposit Schedule Semiweekly, Semiweekly Deposit Schedule When to deposit, When To Deposit E Electronic deposits, Electronic deposit requirement. Unemployed and taxes Electronic filing and payment, Reminders Employee, 2. Unemployed and taxes Who Are Employees? Employer identification number (EIN), 1. Unemployed and taxes Employer Identification Number (EIN) F Family employees, Deposits. Unemployed and taxes Farm crew leaders, Farm Crew Leaders Farmworkers, 6. Unemployed and taxes Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers. Unemployed and taxes Federal employees, Deposits. Unemployed and taxes Fishing, Deposits. Unemployed and taxes Form, Calendar, Lookback period for employers of nonfarm workers. Unemployed and taxes 4070, 5. Unemployed and taxes Tips 4070A, 5. Unemployed and taxes Tips 8274, Deposits. Unemployed and taxes 940, Calendar 941-SS, Calendar, Current Period Adjustments 941-X, Adjustments to lookback period taxes. Unemployed and taxes 943, Calendar 943-X, Adjustments to lookback period taxes. Unemployed and taxes 944-X, Adjustments to lookback period taxes. Unemployed and taxes Schedule H (Form 1040), Household employers reporting social security and Medicare taxes. Unemployed and taxes SS-4, 1. Unemployed and taxes Employer Identification Number (EIN) SS-5, Reminders, Employee's social security card. Unemployed and taxes SS-8, IRS help. Unemployed and taxes W-2c, Employee's social security card. Unemployed and taxes , Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. Unemployed and taxes Fringe benefits, Fringe Benefits, Deposits. Unemployed and taxes FUTA tax, 11. Unemployed and taxes Federal Unemployment (FUTA) Tax—U. Unemployed and taxes S. Unemployed and taxes Virgin Islands Employers Only G Government employees, nonfederal, Deposits. Unemployed and taxes Group-term life insurance, Deposits. Unemployed and taxes H Help (see Tax help) Hiring new employees, Reminders Homeworkers, Deposits. Unemployed and taxes Hospital interns, Deposits. Unemployed and taxes Household employers, Household employers reporting social security and Medicare taxes. Unemployed and taxes Household workers, Household employers reporting social security and Medicare taxes. Unemployed and taxes , Deposits. Unemployed and taxes How to deposit, How To Deposit I Insurance agents, Deposits. Unemployed and taxes IRS help (employee v. Unemployed and taxes subcontractor), IRS help. Unemployed and taxes L Lookback period Farmworkers, Lookback period for employers of farmworkers. Unemployed and taxes Nonfarm workers, Lookback period for employers of nonfarm workers. Unemployed and taxes M Meals and lodging, Deposits. Unemployed and taxes Ministers, Deposits. Unemployed and taxes Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Deposits. Unemployed and taxes N Newspaper delivery, Deposits. Unemployed and taxes Noncash payments, Deposits. Unemployed and taxes Nonprofit organizations, Deposits. Unemployed and taxes P Partners, Deposits. Unemployed and taxes Penalties, Deposit Penalties Pension plans, Deposits. Unemployed and taxes Prior period adjustments, Prior Period Adjustments Private delivery services, Reminders Publications (see Tax help) R Recordkeeping, Reminders Religious orders, Deposits. Unemployed and taxes Retirement and pension plans, Deposits. Unemployed and taxes S Salespersons, Deposits. Unemployed and taxes Scholarships and fellowships, Deposits. Unemployed and taxes Semiweekly deposit schedule, Semiweekly Deposit Schedule Severance pay, Deposits. Unemployed and taxes Sick pay, Sick pay. Unemployed and taxes , Sick pay payments. Unemployed and taxes , Deposits. Unemployed and taxes Social security number (SSN), 3. Unemployed and taxes Employee's Social Security Number (SSN) Statutory employee, Statutory employees. Unemployed and taxes Statutory nonemployee, Statutory nonemployees. Unemployed and taxes Students, Deposits. Unemployed and taxes Suggestions for publication, Comments and suggestions. Unemployed and taxes Supplemental unemployment compensation benefits, Deposits. Unemployed and taxes T Tax help, How To Get Tax Help Tax Help, Tax help. Unemployed and taxes Taxes paid by employer, Employee's portion of taxes paid by employer. Unemployed and taxes Tips, 5. Unemployed and taxes Tips, Deposits. Unemployed and taxes Travel and business expenses, Travel and business expenses. Unemployed and taxes Trust fund recovery penalty, Trust fund recovery penalty. Unemployed and taxes W Wage and Tax Statement, 10. Unemployed and taxes Wage and Tax Statements Prev  Up     Home   More Online Publications
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SOI Tax Stats - International Individual Tax Statistics

Return to Tax Stats home page

Here you will find links to the Statistics of Income studies relating to individual taxpayers in an international context. For each of these areas, there are text articles and/or statistical tables that include both recent and historical data.

International Business Tax Statistics

Overview of U.S. Taxes on International Income

Foreign Recipients of U.S. Income Provides data on income paid to nonresident aliens and the amount of tax withheld by the U.S. Government.  Data are taken from Form 1042-S.
Foreign Recipients of U.S. Partnership Income Provides data on the taxable income allocated by U.S. partnerships to foreign partners and the U.S. tax withheld on this income. This study is conducted anually. Data are taken from Forms 8805.
Foreign Trusts Provides data on foreign trusts that have U.S. "persons" as grantors, transferors, or beneficiaries.  This study is conducted every 4 years.  Data are taken from Forms 3520 and 3520-A.
Individual Foreign Earned Income/Foreign Tax Credit Provides data on foreign-source income, deductions, taxes, and foreign tax credit reported on individual income tax returns.  This study is conducted every 5 years.  Data are taken from Forms 2555 and 1116.
International Boycotts Provides data on the business operations of U.S. entities that participate in international economic boycotts not sanctioned by the U.S. Government.  Data are taken from Form 5713.
Nonresident Alien Estate Tax Returns Provides data on estate tax returns filed for non-U.S. citizens residing abroad who owned at least $60,000 worth of property within the U.S. at time of death. This study is conducted every 2 years.  Data are taken from Form 706-NA.
Page Last Reviewed or Updated: 10-Feb-2014

The Unemployed And Taxes

Unemployed and taxes Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Appendix A Please click here for the text description of the image. Unemployed and taxes Table A-1 and A-2 Please click here for the text description of the image. Unemployed and taxes Table A-3 and A-4 Please click here for the text description of the image. Unemployed and taxes Table A-5 and A-6 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-7 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-8 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-8 (continued) This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-9 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-9 (continued) This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-10 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A–10 (continued) This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-11 Please click here for the text description of the image. Unemployed and taxes Table A-11 (continued) This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-12 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-12 (continued) This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-13, A-14 and A-14 (continued. Unemployed and taxes 1) Please click here for the text description of the image. Unemployed and taxes Table A-14 (continued. Unemployed and taxes 2) Please click here for the text description of the image. Unemployed and taxes Table A-15 Please click here for the text description of the image. Unemployed and taxes Table A-15 (continued) Please click here for the text description of the image. Unemployed and taxes Table A-16 Please click here for the text description of the image. Unemployed and taxes Table A-16 (continued) This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-17 Please click here for the text description of the image. Unemployed and taxes Table A-17 (continued) Please click here for the text description of the image. Unemployed and taxes Table A-18 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-18 (continued) This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table A-19 and Table A-20 Please click here for the text description of the image. Unemployed and taxes Quality Indian Reservation Property Tables Please click here for the text description of the image. Unemployed and taxes Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Unemployed and taxes The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Unemployed and taxes It is shown as Table B-1. Unemployed and taxes The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Unemployed and taxes It is shown as Table B-2. Unemployed and taxes How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Unemployed and taxes Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Unemployed and taxes However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Unemployed and taxes Use the tables in the order shown below to determine the recovery period of your depreciable property. Unemployed and taxes Table B-1. Unemployed and taxes   Check Table B-1 for a description of the property. Unemployed and taxes If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Unemployed and taxes If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Unemployed and taxes If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Unemployed and taxes If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Unemployed and taxes Tax-exempt use property subject to a lease. Unemployed and taxes   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Unemployed and taxes Table B-2. Unemployed and taxes   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Unemployed and taxes Property not in either table. Unemployed and taxes   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Unemployed and taxes This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Unemployed and taxes See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Unemployed and taxes Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Unemployed and taxes Qualified rent-to-own property. Unemployed and taxes A motorsport entertainment complex placed in service before January 1, 2014. Unemployed and taxes Any retail motor fuels outlet. Unemployed and taxes Any qualified leasehold improvement property placed in service before January 1, 2014. Unemployed and taxes Any qualified restaurant property placed in service before January 1, 2014. Unemployed and taxes Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Unemployed and taxes Any water utility property. Unemployed and taxes Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Unemployed and taxes Natural gas gathering and distribution lines placed in service after April 11, 2005. Unemployed and taxes Example 1. Unemployed and taxes Richard Green is a paper manufacturer. Unemployed and taxes During the year, he made substantial improvements to the land on which his paper plant is located. Unemployed and taxes He checks Table B-1 and finds land improvements under asset class 00. Unemployed and taxes 3. Unemployed and taxes He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Unemployed and taxes 1, Manufacture of Pulp and Paper. Unemployed and taxes He uses the recovery period under this asset class because it specifically includes land improvements. Unemployed and taxes The land improvements have a 13-year class life and a 7-year recovery period for GDS. Unemployed and taxes If he elects to use ADS, the recovery period is 13 years. Unemployed and taxes If Richard only looked at Table B-1, he would select asset class 00. Unemployed and taxes 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Unemployed and taxes Example 2. Unemployed and taxes Sam Plower produces rubber products. Unemployed and taxes During the year, he made substantial improvements to the land on which his rubber plant is located. Unemployed and taxes He checks Table B-1 and finds land improvements under asset class 00. Unemployed and taxes 3. Unemployed and taxes He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Unemployed and taxes 1, Manufacture of Rubber Products. Unemployed and taxes Reading the headings and descriptions under asset class 30. Unemployed and taxes 1, Sam finds that it does not include land improvements. Unemployed and taxes Therefore, Sam uses the recovery period under asset class 00. Unemployed and taxes 3. Unemployed and taxes The land improvements have a 20-year class life and a 15-year recovery period for GDS. Unemployed and taxes If he elects to use ADS, the recovery period is 20 years. Unemployed and taxes Example 3. Unemployed and taxes Pam Martin owns a retail clothing store. Unemployed and taxes During the year, she purchased a desk and a cash register for use in her business. Unemployed and taxes She checks Table B-1 and finds office furniture under asset class 00. Unemployed and taxes 11. Unemployed and taxes Cash registers are not listed in any of the asset classes in Table B-1. Unemployed and taxes She then checks Table B-2 and finds her activity, retail store, under asset class 57. Unemployed and taxes 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Unemployed and taxes This asset class does not specifically list office furniture or a cash register. Unemployed and taxes She looks back at Table B-1 and uses asset class 00. Unemployed and taxes 11 for the desk. Unemployed and taxes The desk has a 10-year class life and a 7-year recovery period for GDS. Unemployed and taxes If she elects to use ADS, the recovery period is 10 years. Unemployed and taxes For the cash register, she uses asset class 57. Unemployed and taxes 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Unemployed and taxes The cash register has a 9-year class life and a 5-year recovery period for GDS. Unemployed and taxes If she elects to use the ADS method, the recovery period is 9 years. Unemployed and taxes This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table B-1 Please click here for the text description of the image. Unemployed and taxes Table B-2 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table B-2 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table B-2 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table B-2 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table B-2 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table B-2 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table B-2 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table B-2 This image is too large to be displayed in the current screen. Unemployed and taxes Please click the link to view the image. Unemployed and taxes Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications