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1040nr Efile

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1040nr Efile

1040nr efile 1. 1040nr efile   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). 1040nr efile These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). 1040nr efile In addition, the following are subject to the tax on unrelated business income. 1040nr efile Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). 1040nr efile State and municipal colleges and universities. 1040nr efile Qualified state tuition programs. 1040nr efile Medical savings accounts (MSAs) described in section 220(d). 1040nr efile Coverdell savings accounts described in section 530. 1040nr efile U. 1040nr efile S. 1040nr efile instrumentalities. 1040nr efile   A corporation that is a U. 1040nr efile S. 1040nr efile instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. 1040nr efile Colleges and universities. 1040nr efile   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. 1040nr efile As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). 1040nr efile   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. 1040nr efile It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. 1040nr efile If the business activity is unrelated, the income in both instances will be subject to the tax. 1040nr efile If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. 1040nr efile Title-holding corporations. 1040nr efile   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. 1040nr efile   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. 1040nr efile However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. 1040nr efile Example. 1040nr efile X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. 1040nr efile During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. 1040nr efile X also receives $100,000 from source N, which is not related to A's exempt function. 1040nr efile X and A file a consolidated return for the tax year. 1040nr efile X has unrelated business income of $100,000. 1040nr efile Prev  Up  Next   Home   More Online Publications
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The 1040nr Efile

1040nr efile Index A Abatement of interest and penalties, Abatement of interest and penalties. 1040nr efile Accidents, Deductible losses. 1040nr efile , Nondeductible losses. 1040nr efile Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. 1040nr efile , Adjustments to Basis Amended returns, Amended return. 1040nr efile Appraisals, Appraisal. 1040nr efile , Costs of photographs and appraisals. 1040nr efile Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. 1040nr efile Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. 1040nr efile , Adjustments to Basis Replacement property, Basis of replacement property. 1040nr efile Business or income-producing property, Business or income-producing property. 1040nr efile Business purposes, property used partly for, Property used partly for business and partly for personal purposes. 1040nr efile C Cars Accidents, Deductible losses. 1040nr efile Fair market value of, Car value. 1040nr efile Cash gifts, Cash gifts. 1040nr efile Casualty losses, Table 3. 1040nr efile When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. 1040nr efile Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. 1040nr efile Nondeductible losses, Nondeductible losses. 1040nr efile Progressive deterioration, Progressive deterioration. 1040nr efile Proof of, Casualty loss proof. 1040nr efile When to report, Losses. 1040nr efile Workbooks for listing property, Workbooks for casualties and thefts. 1040nr efile Clean up costs, Cost of cleaning up or making repairs. 1040nr efile Condemnation, Condemnations. 1040nr efile Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. 1040nr efile Clean up, Cost of cleaning up or making repairs. 1040nr efile Incidental expenses, Related expenses. 1040nr efile Landscaping, Landscaping. 1040nr efile Photographs taken after loss, Costs of photographs and appraisals. 1040nr efile Protection, Cost of protection. 1040nr efile Repair, Cost of cleaning up or making repairs. 1040nr efile Replacement, Replacement cost. 1040nr efile D Death of taxpayer Postponement of gain, Death of a taxpayer. 1040nr efile Deductible losses, Deductible losses. 1040nr efile Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. 1040nr efile , Table 3. 1040nr efile When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. 1040nr efile Reporting Loss on Deposits When to report, Loss on deposits. 1040nr efile Disaster area losses, Lessee's loss. 1040nr efile Claiming on amended return, Claiming a disaster loss on an amended return. 1040nr efile Federal loan canceled, Federal loan canceled. 1040nr efile Federally declared disaster, Business or income-producing property located in a federally declared disaster area. 1040nr efile , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. 1040nr efile Form 1040X, How to report the loss on Form 1040X. 1040nr efile Home made unsafe, Home made unsafe by disaster. 1040nr efile How to deduct loss in preceding year, How to deduct your loss in the preceding year. 1040nr efile Inventory, Disaster loss to inventory. 1040nr efile Main home rules, Main home in disaster area. 1040nr efile , Gains. 1040nr efile Qualified disaster mitigation payments, Qualified disaster mitigation payments. 1040nr efile Qualified disaster relief payments, Qualified disaster relief payments. 1040nr efile Records to keep, Records. 1040nr efile Tax deadlines postponed, Covered disaster area. 1040nr efile When to deduct, When to deduct the loss. 1040nr efile Table 3, Table 3. 1040nr efile When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. 1040nr efile Disaster relief grants, Disaster relief. 1040nr efile Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. 1040nr efile F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. 1040nr efile Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. 1040nr efile Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. 1040nr efile , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. 1040nr efile Figuring loss, Theft loss proof. 1040nr efile , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. 1040nr efile Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. 1040nr efile Form 1040, Schedule D, Personal-use property. 1040nr efile Form 1040X Disaster area losses, How to report the loss on Form 1040X. 1040nr efile Form 4684 Reporting gains and losses on personal-use property, Personal-use property. 1040nr efile Free tax services, Free help with your tax return. 1040nr efile G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. 1040nr efile Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. 1040nr efile H Help (see Tax help) I Incidental expenses, Related expenses. 1040nr efile Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. 1040nr efile Interest abatement, Abatement of interest and penalties. 1040nr efile Inventory losses, Loss of inventory. 1040nr efile Disaster area losses, Disaster loss to inventory. 1040nr efile L Landscaping, Landscaping. 1040nr efile Leased property, Leased property. 1040nr efile When to report, Lessee's loss. 1040nr efile Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. 1040nr efile Records of, Theft loss proof. 1040nr efile Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. 1040nr efile (Table 3), Table 3. 1040nr efile When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. 1040nr efile , Married taxpayers. 1040nr efile Mislaid or lost property, Mislaid or lost property. 1040nr efile Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. 1040nr efile Nondeductible losses, Nondeductible losses. 1040nr efile P Payments for living expenses, Insurance payments for living expenses. 1040nr efile Penalty abatement, Abatement of interest and penalties. 1040nr efile Personal property Loss deduction, figuring of, Personal property. 1040nr efile Personal-use property Reporting gains and losses, Personal-use property. 1040nr efile Personal-use real property, Exception for personal-use real property. 1040nr efile Photographs Documentation of loss, Costs of photographs and appraisals. 1040nr efile Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. 1040nr efile Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. 1040nr efile Changing mind, Changing your mind. 1040nr efile Replacement property acquired after return filed, Replacement property acquired after return filed. 1040nr efile Replacement property acquired before return filed, Replacement property acquired before return filed. 1040nr efile Required statement, Required statement. 1040nr efile Substituting replacement property, Substituting replacement property. 1040nr efile Three-year limit, Three-year limit. 1040nr efile Proof of loss, Proof of Loss Protection costs, Cost of protection. 1040nr efile Publications (see Tax help) R Records of loss, Theft loss proof. 1040nr efile Recovered stolen property, Recovered stolen property. 1040nr efile Reimbursements Cash gifts, Cash gifts. 1040nr efile Disaster relief, Disaster relief. 1040nr efile Employer's emergency disaster fund, Employer's emergency disaster fund. 1040nr efile Failure to file a claim, Failure to file a claim for reimbursement. 1040nr efile Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. 1040nr efile Related person, replacement property bought from, Buying replacement property from a related person. 1040nr efile Repair costs, Cost of cleaning up or making repairs. 1040nr efile Replacement cost, Replacement cost. 1040nr efile Replacement period, Replacement Period Extension of, Extension. 1040nr efile Replacement property, Replacement Property Advance payment, Advance payment. 1040nr efile Basis adjustment to corporation's property, Basis adjustment to corporation's property. 1040nr efile Basis of, Basis of replacement property. 1040nr efile Main home, Main home replaced. 1040nr efile In disaster area, Main home in disaster area. 1040nr efile Postponement of gain, Replacement property acquired before return filed. 1040nr efile Reporting gains and losses, Reporting a gain. 1040nr efile , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. 1040nr efile Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. 1040nr efile Table 1, Table 1. 1040nr efile Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. 1040nr efile Personal-use property, Personal-use property. 1040nr efile Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. 1040nr efile State disaster relief grants for businesses, State disaster relief grants for businesses. 1040nr efile Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. 1040nr efile Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. 1040nr efile When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. 1040nr efile Mislaid or lost property, Mislaid or lost property. 1040nr efile Proof of, Theft loss proof. 1040nr efile When to deduct (Table 3), Table 3. 1040nr efile When To Deduct a Casualty or Theft Loss When to report, Losses. 1040nr efile Workbooks for listing property, Workbooks for casualties and thefts. 1040nr efile Timber loss, Timber loss. 1040nr efile W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. 1040nr efile Prev  Up     Home   More Online Publications