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Where Can I Get My Taxes Done For Free

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Where Can I Get My Taxes Done For Free

Where can i get my taxes done for free Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Where can i get my taxes done for free Ordering forms and publications. Where can i get my taxes done for free Tax questions. Where can i get my taxes done for free All material in this publication may be reprinted freely. Where can i get my taxes done for free A citation to Your Federal Income Tax (2013) would be appropriate. Where can i get my taxes done for free The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Where can i get my taxes done for free However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Where can i get my taxes done for free This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Where can i get my taxes done for free Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Where can i get my taxes done for free All taxpayers have important rights when working with the IRS. Where can i get my taxes done for free These rights are described in Your Rights as a Taxpayer in the back of this publication. Where can i get my taxes done for free What's New This section summarizes important tax changes that took effect in 2013. Where can i get my taxes done for free Most of these changes are discussed in more detail throughout this publication. Where can i get my taxes done for free Future developments. Where can i get my taxes done for free  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Where can i get my taxes done for free irs. Where can i get my taxes done for free gov/pub17. Where can i get my taxes done for free Additional Medicare Tax. Where can i get my taxes done for free  Beginning in 2013, a 0. Where can i get my taxes done for free 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Where can i get my taxes done for free See Form 8959 and its instructions. Where can i get my taxes done for free Net Investment Income Tax. Where can i get my taxes done for free  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Where can i get my taxes done for free The NIIT is 3. Where can i get my taxes done for free 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Where can i get my taxes done for free See Form 8960 and its instructions. Where can i get my taxes done for free Change in tax rates. Where can i get my taxes done for free  The highest tax rate is 39. Where can i get my taxes done for free 6%. Where can i get my taxes done for free For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Where can i get my taxes done for free Tax rate on net capital gain and qualified dividends. Where can i get my taxes done for free  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Where can i get my taxes done for free See chapter 16. Where can i get my taxes done for free Medical and dental expenses. Where can i get my taxes done for free  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Where can i get my taxes done for free 5% if either you or your spouse is age 65 or older). Where can i get my taxes done for free See chapter 21. Where can i get my taxes done for free Personal exemption amount increased for certain taxpayers. Where can i get my taxes done for free  Your personal exemption is increased to $3,900. Where can i get my taxes done for free But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Where can i get my taxes done for free See chapter 3. Where can i get my taxes done for free Limit on itemized deductions. Where can i get my taxes done for free  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Where can i get my taxes done for free See chapter 29. Where can i get my taxes done for free Same-sex marriages. Where can i get my taxes done for free  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Where can i get my taxes done for free See chapter 2. Where can i get my taxes done for free If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Where can i get my taxes done for free For details on filing amended returns, see chapter 1. Where can i get my taxes done for free Health flexible spending arrangements (FSAs). Where can i get my taxes done for free  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Where can i get my taxes done for free See chapter 5. Where can i get my taxes done for free Expiring credits. Where can i get my taxes done for free  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Where can i get my taxes done for free You cannot claim either one on your 2013 return. Where can i get my taxes done for free See chapter 37. Where can i get my taxes done for free Ponzi-type investment schemes. Where can i get my taxes done for free  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Where can i get my taxes done for free See chapter 25. Where can i get my taxes done for free Home office deduction simplified method. Where can i get my taxes done for free  If you can take a home office deduction, you may be able to use a simplified method to figure it. Where can i get my taxes done for free See Publication 587. Where can i get my taxes done for free Standard mileage rates. Where can i get my taxes done for free  The 2013 rate for business use of your car is increased to 56½ cents a mile. Where can i get my taxes done for free See chapter 26. Where can i get my taxes done for free The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Where can i get my taxes done for free See chapter 21. Where can i get my taxes done for free The 2013 rate for use of your car to move is increased to 24 cents a mile. Where can i get my taxes done for free See Publication 521, Moving Expenses. Where can i get my taxes done for free Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Where can i get my taxes done for free Many of these items are explained in more detail later in this publication. Where can i get my taxes done for free Enter your social security number (SSN). Where can i get my taxes done for free  Enter your SSN in the space provided on your tax form. Where can i get my taxes done for free If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Where can i get my taxes done for free See chapter 1. Where can i get my taxes done for free Secure your tax records from identity theft. Where can i get my taxes done for free  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Where can i get my taxes done for free An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Where can i get my taxes done for free For more information about identity theft and how to reduce your risk from it, see chapter 1. Where can i get my taxes done for free Taxpayer identification numbers. Where can i get my taxes done for free  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Where can i get my taxes done for free This applies even if the person was born in 2013. Where can i get my taxes done for free Generally, this number is the person's social security number (SSN). Where can i get my taxes done for free See chapter 1. Where can i get my taxes done for free Foreign source income. Where can i get my taxes done for free  If you are a U. Where can i get my taxes done for free S. Where can i get my taxes done for free citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Where can i get my taxes done for free S. Where can i get my taxes done for free law. Where can i get my taxes done for free This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Where can i get my taxes done for free This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Where can i get my taxes done for free If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Where can i get my taxes done for free For details, see Publication 54, Tax Guide for U. Where can i get my taxes done for free S. Where can i get my taxes done for free Citizens and Resident Aliens Abroad. Where can i get my taxes done for free Foreign financial assets. Where can i get my taxes done for free  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Where can i get my taxes done for free Check www. Where can i get my taxes done for free IRS. Where can i get my taxes done for free gov/form8938 for details. Where can i get my taxes done for free Automatic 6-month extension to file tax return. Where can i get my taxes done for free  You can use Form 4868, Application for Automatic Extension of Time To File U. Where can i get my taxes done for free S. Where can i get my taxes done for free Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Where can i get my taxes done for free See chapter 1. Where can i get my taxes done for free Include your phone number on your return. Where can i get my taxes done for free  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Where can i get my taxes done for free Please enter your daytime telephone number on your tax form next to your signature and occupation. Where can i get my taxes done for free If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Where can i get my taxes done for free Payment of taxes. Where can i get my taxes done for free   You can pay your taxes online, by phone, or by check or money order. Where can i get my taxes done for free You can make a direct transfer from your bank account or use a credit or debit card. Where can i get my taxes done for free If you e-file, you can schedule an electronic payment. Where can i get my taxes done for free See chapter 1. Where can i get my taxes done for free Faster ways to file your return. Where can i get my taxes done for free  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Where can i get my taxes done for free You can use IRS e-file (electronic filing). Where can i get my taxes done for free See chapter 1. Where can i get my taxes done for free Free electronic filing. Where can i get my taxes done for free  You may be able to file your 2013 taxes online for free. Where can i get my taxes done for free See chapter 1. Where can i get my taxes done for free Change of address. Where can i get my taxes done for free  If you change your address, you should notify the IRS. Where can i get my taxes done for free See Change of Address in chapter 1. Where can i get my taxes done for free Refund on a late filed return. Where can i get my taxes done for free  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Where can i get my taxes done for free See chapter 1. Where can i get my taxes done for free Frivolous tax returns. Where can i get my taxes done for free  The IRS has published a list of positions that are identified as frivolous. Where can i get my taxes done for free The penalty for filing a frivolous tax return is $5,000. Where can i get my taxes done for free See chapter 1. Where can i get my taxes done for free Filing erroneous claim for refund or credit. Where can i get my taxes done for free  You may have to pay a penalty if you file an erroneous claim for refund or credit. Where can i get my taxes done for free See chapter 1. Where can i get my taxes done for free Privacy Act and paperwork reduction information. Where can i get my taxes done for free   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Where can i get my taxes done for free A complete statement on this subject can be found in your tax form instructions. Where can i get my taxes done for free Customer service for taxpayers. Where can i get my taxes done for free  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Where can i get my taxes done for free See How To Get Tax Help in the back of this publication. Where can i get my taxes done for free Preparer e-file mandate. Where can i get my taxes done for free  Most paid preparers must e-file returns they prepare and file. Where can i get my taxes done for free Your preparer may make you aware of this requirement and the options available to you. Where can i get my taxes done for free Treasury Inspector General for Tax Administration. Where can i get my taxes done for free   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Where can i get my taxes done for free You can remain anonymous. Where can i get my taxes done for free Photographs of missing children. Where can i get my taxes done for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Where can i get my taxes done for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Where can i get my taxes done for free 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. Where can i get my taxes done for free Introduction This publication covers the general rules for filing a federal income tax return. Where can i get my taxes done for free It supplements the information contained in your tax form instructions. Where can i get my taxes done for free It explains the tax law to make sure you pay only the tax you owe and no more. Where can i get my taxes done for free How this publication is arranged. Where can i get my taxes done for free   This publication closely follows Form 1040, U. Where can i get my taxes done for free S. Where can i get my taxes done for free Individual Income Tax Return. Where can i get my taxes done for free It is divided into six parts which cover different sections of Form 1040. Where can i get my taxes done for free Each part is further divided into chapters which generally discuss one line of the form. Where can i get my taxes done for free Do not worry if you file Form 1040A or Form 1040EZ. Where can i get my taxes done for free Anything included on a line of either of these forms is also included on Form 1040. Where can i get my taxes done for free   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Where can i get my taxes done for free What is in this publication. Where can i get my taxes done for free   The publication begins with the rules for filing a tax return. Where can i get my taxes done for free It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Where can i get my taxes done for free It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Where can i get my taxes done for free The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Where can i get my taxes done for free   Throughout the publication are examples showing how the tax law applies in typical situations. Where can i get my taxes done for free Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Where can i get my taxes done for free   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Where can i get my taxes done for free References to those other publications are provided for your information. Where can i get my taxes done for free Icons. Where can i get my taxes done for free   Small graphic symbols, or icons, are used to draw your attention to special information. Where can i get my taxes done for free See Table 1 later for an explanation of each icon used in this publication. Where can i get my taxes done for free What is not covered in this publication. Where can i get my taxes done for free   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Where can i get my taxes done for free This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Where can i get my taxes done for free   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Where can i get my taxes done for free Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Where can i get my taxes done for free Publication 535, Business Expenses. Where can i get my taxes done for free Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Where can i get my taxes done for free Help from the IRS. Where can i get my taxes done for free   There are many ways you can get help from the IRS. Where can i get my taxes done for free These are explained under How To Get Tax Help in the back of this publication. Where can i get my taxes done for free Comments and suggestions. Where can i get my taxes done for free   We welcome your comments about this publication and your suggestions for future editions. Where can i get my taxes done for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where can i get my taxes done for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where can i get my taxes done for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where can i get my taxes done for free   You can send your comments from www. Where can i get my taxes done for free irs. Where can i get my taxes done for free gov/formspubs/. Where can i get my taxes done for free Click on “More Information” and then on “Comment on Tax Forms and Publications”. Where can i get my taxes done for free   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. Where can i get my taxes done for free Ordering forms and publications. Where can i get my taxes done for free   Visit www. Where can i get my taxes done for free irs. Where can i get my taxes done for free 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. Where can i get my taxes done for free Internal Revenue Service 1201 N. Where can i get my taxes done for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Where can i get my taxes done for free   If you have a tax question, check the information available on IRS. Where can i get my taxes done for free gov or call 1-800-829-1040. Where can i get my taxes done for free We cannot answer tax questions sent to either of the above addresses. Where can i get my taxes done for free IRS mission. Where can i get my taxes done for free   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Where can i get my taxes done for free Table 1. Where can i get my taxes done for free Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Where can i get my taxes done for free An Internet site or an email address. Where can i get my taxes done for free An address you may need. Where can i get my taxes done for free Items you should keep in your personal records. Where can i get my taxes done for free Items you may need to figure or a worksheet you may need to complete and keep for your records. Where can i get my taxes done for free An important phone number. Where can i get my taxes done for free Helpful information you may need. 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Tax Information For Corporations

Abusive Tax Shelters and Transactions
The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions. This strategy includes guidance on abusive transactions, regulations governing tax shelters, a hotline for taxpayers to use to report abusive technical transactions, and enforcement activity against abusive tax shelter promoters and investors.

Additional Guidance on IRC Section 168(k)(4) Election to Accelerate Research Credits
A taxpayer with a taxable year end of June 30, is allowed the option provided by section 3.02(1)(a)(i)(I) and (II) of Rev. Proc. 2009-16 if such taxpayer files its original federal income tax return for such taxable year on or before March 11, 2009, consistent with the option available to a taxpayer who files its original federal income tax return after March 11, 2009.

Alternative Motor Vehicle Credit
The Alternative Fuel Motor Vehicle Credit was enacted by the Energy Policy Act of 2005 and includes separate credits for four distinct categories of vehicles: Hybrid vehicles, Fuel Cell vehicles, Qualified Alternative Fuel Motor vehicles (QAFMV) and Advanced Lean Burn Technology vehicles. The amount of the potential credit varies by type of vehicle and which of the four credits applies.

Corporate Executive Compliance
The Internal Revenue Service is taking steps to improve tax compliance by corporations and their executive employees. One area of emphasis is executive compensation, for which audit technique guides have been developed for use by agents in examining tax returns filed by corporations and executives.

e-file for Large Business and International (LB&I)
Certain large business and International (LB&I) corporations are required to electronically file their Forms 1120 and 1120S. Other corporations may do so voluntarily. This site provides e-file information for corporations that prepare and transmit their own electronic corporate income tax returns and those that use the services of third party tax professionals.

FASB Interpretation No. 48, "Accounting for Uncertainty in Income Taxes"
FIN 48 is intended to eliminate inconsistency in accounting for uncertain tax positions in financial statements certified in accordance with U.S. GAAP and mandates new rules for recognition, de-recognition, measurement, and disclosure of tax positions.

Fast Track Settlement
The LB&I / Appeals Fast Track Settlement program is a joint effort between the Large Business and International (LB&I) Division and Appeals to use the mediation skills and delegated settlement authority of Appeals to resolve issues while still under LB&I jurisdiction.

Filing Requirements for Filing Status Change (revised 11-15-11)
Guidance for taxpayers requesting to change their filing status from a C Corporation (filing Form 1120) to an S Corporation (filing Form 1120S).

Foreign Account Tax Compliance Act
FATCA will increase information reporting by foreign financial institutions, non-financial foreign entities, and certain U.S. persons holding financial assets outside the United States.

Forms 5471 - Automatic Assessment of Penalties under IRC Section 6038(b)(1)
Beginning January 1, 2009, the Internal Revenue Service Center will automatically assert appropriate penalties on late filed Forms 1120 with Forms 5471 attached. Taxpayers are encouraged to submit delinquent Forms 5471 prior to January 1, 2009.

Form 8806 - Information Return for Acquisition of Control or Substantial Change in Capital Structure
Pursuant to the provisions of Temporary Regulation § 1.6043-4T(a), requiring reporting of certain acquisitions of control and substantial changes in capital structure, corporations can consent to the publication by the IRS of the information from their Form 8806.

Income from Abroad is Taxable
There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with bank accounts in Liechtenstein. The IRS' interest, however, extends beyond bank accounts in Liechtenstein to financial accounts anywhere in the world. The IRS reminds you to report your worldwide income on your U.S. tax return and lists the possible consequences of hiding income overseas.

Index of Large Business and International (LB&I) Division Industry Overviews
The LB&I Industry Overview Series, designed to provide LB&I employees greater awareness of various industries, contain information on industry background, trends, and terms, accounting principles, information systems, industry operating procedures, government regulatory requirements, significant law and important issues and industry resources.

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

International Businesses
Provides links to information on a variety of International topics including Tax Treaties, Know-Your-Customer (KYC) Rules, Transfer Pricing and Qualified Intermediaries (QI).

The International Tax Gap
Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.

Limited Issue Focused Examination (LIFE)
The IRS Large Business and International (LB&I) Division is implementing a new streamlined examination process.

LB&I Technical Resources and Guidance
Coordinated issue papers, Industry Director guidance, audit technique guides and other documents provide technical information and guidance on complex tax law and administrative issues affecting the LB&I division and LB&I taxpayers.

New Identification Number Implemented for Certain Foreign Information Returns
New Identification Number Implemented for Certain Foreign Information Returns

Pre-Filing Agreement Program
The Pre-Filing Agreement Program is expected to reduce taxpayer burden and make more effective use of IRS resources by resolving or eliminating tax controversy earlier in the examination process.

Quality Examination Process
The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

Report of Foreign Bank and Financial Accounts (FBAR)
If you own a foreign bank account, brokerage account, mutual fund, unit trust, or other financial account, then you may be required to report the account yearly to the Internal Revenue Service.

S Corporations
An eligible domestic corporation can avoid double taxation (once to the shareholders and again to the corporation) by electing to be treated as an S corporation.

Schedule M-3 for Large Business & International (LB&I)
Schedule M-3 is used by certain corporations and partnerships to reconcile financial accounting net income and taxable income. Affected corporations and partnerships are those with assets of $10 million or more that file Form 1120, 1120-PC, 1120-L, 1120S, or 1065. Certain other partnerships filing Form 1065 are also required to use the Schedule M-3.

2008 Changes to Form 1065 - Frequently Asked Questions
Form 1065 has a number of changes for 2008. For example, Schedule B and Schedule K-1 require reporting of ownership percentages. The FAQ page on Form 1065 changes offers helpful examples.

U.S./Germany Tax Treaty Modified to Include Mandatory Arbitration in Certain Circumstances
A new Protocol modifying certain provisions of the income tax treaty between the U.S. and Germany came into force on Dec. 28, 2007. It modifies Article 25 Mutual Agreement Procedure (MAP) to provide for mandatory arbitration of certain cases in the MAP. This announcement provides interim guidance for the “commencement date” for MAP case arbitration until a formal mutual agreement is published.

Uncertain Tax Positions - Schedule UTP
IRS finalized Schedule UTP & instructions for reporting uncertain tax positions by certain corporations.

Page Last Reviewed or Updated: 30-Mar-2014

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