Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040 Es Payment Voucher

Free State Tax SoftwareHow Can I File My 2010 Taxes1040x TurbotaxFree Federal Tax ReturnH & R Block Free For MilitaryFree 2011 Taxes OnlineTax Amendment Form 2011State Tax Forms FreeFiling 2010 Taxes OnlineFor 1040xIrsInternal Revenue Tax Forms 2010I Need To Print A Free 1040x FormState EfileFile Taxes For 2010 Online FreeTaxslayer 2011 Tax ReturnFiling Taxes LateFree Tax H&r BlockFreetaxusa 2009Www Myfreetaxes Com Cnm21040 Ez Tax Return FormEz Federal Tax FormTax Forms 2011 IrsPa State Tax Form 2012E File IrsEz WorksheetIrs Form 1040 Ez InstructionsFiling State TaxIrs 2009 Tax FormsOnline Tax Filing2012 Tax Tables FederalIrs Extension FormI Need To Print A Free 1040x Form1040nr Tax ReturnFile 2011 TaxFile 2006 Taxes Online FreeTaxes For College StudentsWhere Can I Get A 1040ez Tax FormH&r Block Free FilingBlank Printable 1040ez Form

1040 Es Payment Voucher

1040 es payment voucher Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040 es payment voucher Tax questions. 1040 es payment voucher Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 1040 es payment voucher irs. 1040 es payment voucher gov/pub54. 1040 es payment voucher What's New Exclusion amount. 1040 es payment voucher  The maximum foreign earned income exclusion is adjusted annually for inflation. 1040 es payment voucher For 2013, the maximum exclusion has increased to $97,600. 1040 es payment voucher See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 1040 es payment voucher Housing expenses — base amount. 1040 es payment voucher  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 1040 es payment voucher The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 1040 es payment voucher For 2013, this amount is $42. 1040 es payment voucher 78 per day ($15,616 per year). 1040 es payment voucher See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 1040 es payment voucher Housing expenses — maximum amount. 1040 es payment voucher  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 1040 es payment voucher See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 1040 es payment voucher Filing requirements. 1040 es payment voucher  Generally, the amount of income you can receive before you must file an income tax return has increased. 1040 es payment voucher These amounts are shown in chapter 1 under Filing Requirements . 1040 es payment voucher Self-employment tax rate. 1040 es payment voucher  For 2013, the self-employment tax rate of 13. 1040 es payment voucher 3% has increased to 15. 1040 es payment voucher 3%. 1040 es payment voucher The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 1040 es payment voucher All net earnings are subject to the Medicare part of the tax. 1040 es payment voucher For more information, see chapter 3. 1040 es payment voucher IRA limitations for 2013. 1040 es payment voucher . 1040 es payment voucher  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 1040 es payment voucher You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 1040 es payment voucher If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 1040 es payment voucher See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 1040 es payment voucher Reminders Figuring tax on income not excluded. 1040 es payment voucher  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 1040 es payment voucher See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 1040 es payment voucher If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 1040 es payment voucher Form 8938. 1040 es payment voucher  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 1040 es payment voucher See Form 8938 in chapter 1. 1040 es payment voucher Change of address. 1040 es payment voucher  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 1040 es payment voucher If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 1040 es payment voucher Photographs of missing children. 1040 es payment voucher  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 es payment voucher Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 es payment voucher 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. 1040 es payment voucher Introduction This publication discusses special tax rules for U. 1040 es payment voucher S. 1040 es payment voucher citizens and resident aliens who work abroad or who have income earned in foreign countries. 1040 es payment voucher If you are a U. 1040 es payment voucher S. 1040 es payment voucher citizen or resident alien, your worldwide income generally is subject to U. 1040 es payment voucher S. 1040 es payment voucher income tax, regardless of where you are living. 1040 es payment voucher Also, you are subject to the same income tax filing requirements that apply to U. 1040 es payment voucher S. 1040 es payment voucher citizens or resident aliens living in the United States. 1040 es payment voucher Expatriation tax provisions apply to U. 1040 es payment voucher S. 1040 es payment voucher citizens who have renounced their citizenship and long-term residents who have ended their residency. 1040 es payment voucher These provisions are discussed in chapter 4 of Publication 519, U. 1040 es payment voucher S. 1040 es payment voucher Tax Guide for Aliens. 1040 es payment voucher Resident alien. 1040 es payment voucher   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 1040 es payment voucher Green card test. 1040 es payment voucher You are a U. 1040 es payment voucher S. 1040 es payment voucher resident if you were a lawful permanent resident of the United States at any time during the calendar year. 1040 es payment voucher This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 1040 es payment voucher Substantial presence test. 1040 es payment voucher You are considered a U. 1040 es payment voucher S. 1040 es payment voucher resident if you meet the substantial presence test for the calendar year. 1040 es payment voucher To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 1040 es payment voucher Example. 1040 es payment voucher You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 1040 es payment voucher To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 1040 es payment voucher Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 1040 es payment voucher   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 1040 es payment voucher Filing information. 1040 es payment voucher    Chapter 1 contains general filing information, such as: Whether you must file a U. 1040 es payment voucher S. 1040 es payment voucher tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 1040 es payment voucher S. 1040 es payment voucher resident, and Whether you must pay estimated tax. 1040 es payment voucher Withholding tax. 1040 es payment voucher    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 1040 es payment voucher S. 1040 es payment voucher citizens and resident aliens. 1040 es payment voucher Self-employment tax. 1040 es payment voucher    Chapter 3 discusses who must pay self-employment tax. 1040 es payment voucher Foreign earned income exclusion and housing exclusion and deduction. 1040 es payment voucher    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 1040 es payment voucher You may qualify to treat up to $97,600 of your income as not taxable by the United States. 1040 es payment voucher You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 1040 es payment voucher These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 1040 es payment voucher   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 1040 es payment voucher These rules are explained in chapter 4. 1040 es payment voucher   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 1040 es payment voucher Exemptions, deductions, and credits. 1040 es payment voucher    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 1040 es payment voucher These are generally the same as if you were living in the United States. 1040 es payment voucher However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 1040 es payment voucher Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 1040 es payment voucher Tax treaty benefits. 1040 es payment voucher    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 1040 es payment voucher It also explains how to get copies of tax treaties. 1040 es payment voucher How to get tax help. 1040 es payment voucher    Chapter 7 is an explanation of how to get information and assistance from the IRS. 1040 es payment voucher Questions and answers. 1040 es payment voucher   Frequently asked questions and answers to those questions are presented in the back of the publication. 1040 es payment voucher Comments and suggestions. 1040 es payment voucher   We welcome your comments about this publication and your suggestions for future editions. 1040 es payment voucher   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 es payment voucher NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 es payment voucher Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 es payment voucher   You can send us comments from www. 1040 es payment voucher irs. 1040 es payment voucher gov/formspubs/. 1040 es payment voucher Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040 es payment voucher ”   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. 1040 es payment voucher Ordering forms and publications. 1040 es payment voucher   Visit www. 1040 es payment voucher irs. 1040 es payment voucher gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040 es payment voucher Internal Revenue Service 1201 N. 1040 es payment voucher Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 es payment voucher   If you have a tax question, check the information available on IRS. 1040 es payment voucher gov or call 1-800-TAX–FORM (1-800-829-1040). 1040 es payment voucher We cannot answer tax questions sent to either of the above addresses. 1040 es payment voucher Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - Exempt Organizations' Unrelated Business Income (UBI) Tax Statistics

Return to Tax Stats home page

Snapshot of Unrelated Business Income Tax Statistics

Because tax-exempt organizations generally operate for charitable or other beneficial purposes, most income that they receive is exempt from tax under the Internal Revenue Code. Tax-exempt organizations are permitted to engage in income-producing activities that are considered to be unrelated to their exempt purposes. However, income from these activities may be taxable. This study measures income, deductions, and tax imposed on tax-exempt corporate and trust entities' unrelated business income. Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return.

Statistical Tables    Publications and Papers    Other IRS Data
 

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 990-T, please visit the Exempt Organizations' Unrelated Business Income (UBI) Tax Metadata page.


Statistical Tables

The following are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

All Organizations:
Number of Returns, Gross UBI, Total Deductions, and Tax Items
 
Classified by: Internal Revenue Code Section
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Classified by: Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Classified by: Size of Unrelated Business Taxable Income or Deficit
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Classified by: Primary Unrelated Business Activity or Industrial Grouping
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Sources of Gross UBI
Classified by: Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Types of Deductions
Classified by: Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992

 
Organizations with Positive Unrelated Business Taxable Income:
Number of Returns, Gross UBI, Total Deductions, and Tax Items
Classified by: Type of Entity and Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992

 
Section 501(c)(3) Organizations Only:
Classified by: Primary Unrelated Business Activity or Industrial Grouping
Tax Years: 2009  2008  2007  2006

 
Historical Table:
Table 16: Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded
Published as: SOI Bulletin Historical Table 16


Projections
For selected tax returns, including the Form 990-T, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
      Projections of Returns to be Filed in Future Calendar Years

(Back to top)

Publications and Papers

The following are available as PDF files. A free Adobe® reader is available for download, if needed.

(Back to top)

Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

(Back to top)

Return to Tax Stats home page

Page Last Reviewed or Updated: 27-Feb-2014

The 1040 Es Payment Voucher

1040 es payment voucher Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. 1040 es payment voucher Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. 1040 es payment voucher irs. 1040 es payment voucher gov/pub926. 1040 es payment voucher What's New Social security and Medicare tax for 2014. 1040 es payment voucher  The social security tax rate is 6. 1040 es payment voucher 2% each for the employee and employer, unchanged from 2013. 1040 es payment voucher The social security wage base limit is $117,000. 1040 es payment voucher The Medicare tax rate is 1. 1040 es payment voucher 45% each for the employee and employer, unchanged from 2013. 1040 es payment voucher There is no wage base limit for Medicare tax. 1040 es payment voucher Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. 1040 es payment voucher Qualified parking exclusion and commuter transportation benefit. 1040 es payment voucher  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. 1040 es payment voucher Reminder Additional Medicare Tax withholding. 1040 es payment voucher  In addition to withholding Medicare tax at 1. 1040 es payment voucher 45%, you must withhold a 0. 1040 es payment voucher 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040 es payment voucher You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040 es payment voucher Additional Medicare Tax is only imposed on the employee. 1040 es payment voucher There is no employer share of Additional Medicare Tax. 1040 es payment voucher All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040 es payment voucher For more information on Additional Medicare Tax, visit IRS. 1040 es payment voucher gov and enter “Additional Medicare Tax” in the search box. 1040 es payment voucher Credit reduction states. 1040 es payment voucher  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. 1040 es payment voucher ” The Department of Labor (DOL) determines these states. 1040 es payment voucher If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. 1040 es payment voucher See the Instructions for Schedule H (Form 1040) for more information. 1040 es payment voucher Outsourcing payroll duties. 1040 es payment voucher  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 1040 es payment voucher The employer remains responsible if the third party fails to perform any required action. 1040 es payment voucher If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 1040 es payment voucher gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040 es payment voucher Photographs of missing children. 1040 es payment voucher  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040 es payment voucher Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 es payment voucher 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. 1040 es payment voucher Introduction The information in this publication applies to you only if you have a household employee. 1040 es payment voucher If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. 1040 es payment voucher You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. 1040 es payment voucher This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). 1040 es payment voucher It explains how to figure, pay, and report these taxes for your household employee. 1040 es payment voucher It also explains what records you need to keep. 1040 es payment voucher This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. 1040 es payment voucher Comments and suggestions. 1040 es payment voucher   We welcome your comments about this publication and your suggestions for future editions. 1040 es payment voucher   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 es payment voucher NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 es payment voucher Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 es payment voucher   You can also send us comments from www. 1040 es payment voucher irs. 1040 es payment voucher gov/formspubs. 1040 es payment voucher Click on More Information and then click on Comment on Tax Forms and Publications. 1040 es payment voucher   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. 1040 es payment voucher Tax questions. 1040 es payment voucher   If you have a tax question, check the information available on IRS. 1040 es payment voucher gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. 1040 es payment voucher m. 1040 es payment voucher –7:00 p. 1040 es payment voucher m. 1040 es payment voucher local time (Alaska and Hawaii follow Pacific time). 1040 es payment voucher We cannot answer tax questions sent to the above address. 1040 es payment voucher Prev  Up  Next   Home   More Online Publications