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2010 Federal Tax Return

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2010 Federal Tax Return

2010 federal tax return Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. 2010 federal tax return Tax questions. 2010 federal tax return What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. 2010 federal tax return irs. 2010 federal tax return gov/pub519. 2010 federal tax return Introduction For tax purposes, an alien is an individual who is not a U. 2010 federal tax return S. 2010 federal tax return citizen. 2010 federal tax return Aliens are classified as nonresident aliens and resident aliens. 2010 federal tax return This publication will help you determine your status and give you information you will need to file your U. 2010 federal tax return S. 2010 federal tax return tax return. 2010 federal tax return Resident aliens generally are taxed on their worldwide income, the same as U. 2010 federal tax return S. 2010 federal tax return citizens. 2010 federal tax return Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. 2010 federal tax return The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. 2010 federal tax return Resident aliens are generally treated the same as U. 2010 federal tax return S. 2010 federal tax return citizens and can find more information in other IRS publications. 2010 federal tax return Table A, Where To Find What You Need To Know About U. 2010 federal tax return S. 2010 federal tax return Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. 2010 federal tax return Answers to frequently asked questions are presented in the back of the publication. 2010 federal tax return Table A. 2010 federal tax return Where To Find What You Need To Know About U. 2010 federal tax return S. 2010 federal tax return Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. 2010 federal tax return Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. 2010 federal tax return See chapter 6. 2010 federal tax return I am a resident alien and my spouse is a nonresident alien. 2010 federal tax return Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. 2010 federal tax return See Community Income in chapter 2. 2010 federal tax return Is all my income subject to U. 2010 federal tax return S. 2010 federal tax return tax? See chapter 2. 2010 federal tax return See chapter 3. 2010 federal tax return Is my scholarship subject to U. 2010 federal tax return S. 2010 federal tax return tax? See Scholarship Grants, Prizes, and Awards in chapter 2. 2010 federal tax return See Scholarship and Fellowship Grants in chapter 3. 2010 federal tax return See chapter 9. 2010 federal tax return What is the tax rate on my income subject to U. 2010 federal tax return S. 2010 federal tax return tax? See chapter 4. 2010 federal tax return I moved to the United States this year. 2010 federal tax return Can I deduct my moving expenses on my U. 2010 federal tax return S. 2010 federal tax return return? See Deductions in chapter 5. 2010 federal tax return Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. 2010 federal tax return I pay income taxes to my home country. 2010 federal tax return Can I get credit for these taxes on my U. 2010 federal tax return S. 2010 federal tax return tax return? See Tax Credits and Payments in chapter 5. 2010 federal tax return What forms must I file and when and where do I file them? See chapter 7. 2010 federal tax return How should I pay my U. 2010 federal tax return S. 2010 federal tax return income taxes? See chapter 8. 2010 federal tax return Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. 2010 federal tax return See chapter 9. 2010 federal tax return Are employees of foreign governments and international organizations exempt from U. 2010 federal tax return S. 2010 federal tax return tax? See chapter 10. 2010 federal tax return Is there anything special I have to do before leaving the United States? See chapter 11. 2010 federal tax return See Expatriation Tax in chapter 4. 2010 federal tax return Comments and suggestions. 2010 federal tax return   We welcome your comments about this publication and your suggestions for future editions. 2010 federal tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 federal tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 federal tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 federal tax return   You can send us comments from www. 2010 federal tax return irs. 2010 federal tax return gov/formspubs/. 2010 federal tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. 2010 federal tax return ”   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. 2010 federal tax return Ordering forms and publications. 2010 federal tax return   Visit www. 2010 federal tax return irs. 2010 federal tax return 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. 2010 federal tax return Internal Revenue Service 1201 N. 2010 federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 federal tax return   If you have a tax question, check the information available on IRS. 2010 federal tax return gov or call 1-800-829-1040. 2010 federal tax return We cannot answer tax questions sent to either of the above addresses. 2010 federal tax return What's New Personal exemption increased. 2010 federal tax return  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. 2010 federal tax return U. 2010 federal tax return S. 2010 federal tax return real property interest. 2010 federal tax return  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 2010 federal tax return The provision has been extended through 2013. 2010 federal tax return The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 2010 federal tax return S. 2010 federal tax return real property interest will continue to apply to any distribution from a RIC in 2013. 2010 federal tax return Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. 2010 federal tax return See Qualified investment entities under U. 2010 federal tax return S. 2010 federal tax return Real Property Interest. 2010 federal tax return Interest-related dividends and short-term capital gain dividends received from mutual funds. 2010 federal tax return  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 2010 federal tax return These provisions have been extended through 2013. 2010 federal tax return The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). 2010 federal tax return Multi-level marketing. 2010 federal tax return  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. 2010 federal tax return See Multi-level marketing under Personal Services in chapter 2. 2010 federal tax return Additional Medicare Tax. 2010 federal tax return  For 2013, you may be required to pay Additional Medicare Tax. 2010 federal tax return Also, you may need to report Additional Medicare Tax withheld by your employer. 2010 federal tax return For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. 2010 federal tax return For more information on Additional Medicare Tax, go to IRS. 2010 federal tax return gov and enter “Additional Medicare Tax” in the search box. 2010 federal tax return Reminders Refunds of certain withholding tax delayed. 2010 federal tax return  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. 2010 federal tax return Allow up to 6 months for these refunds to be issued. 2010 federal tax return Third party designee. 2010 federal tax return  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. 2010 federal tax return This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. 2010 federal tax return It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. 2010 federal tax return Also, the authorization can be revoked. 2010 federal tax return See your income tax return instructions for details. 2010 federal tax return Change of address. 2010 federal tax return . 2010 federal tax return  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. 2010 federal tax return Photographs of missing children. 2010 federal tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 federal tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 federal tax return 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. 2010 federal tax return Prev  Up  Next   Home   More Online Publications
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Commissioner John Koskinen

John Koskinen is the 48th IRS Commissioner. As Commissioner, he presides over the nation’s tax system, which collects approximately $2.4 trillion in tax revenue each year. This revenue funds most government operations and public services. Mr. Koskinen manages an agency of about 90,000 employees and a budget of approximately $11 billion.

In his role leading the IRS, Mr. Koskinen is working to ensure that the agency maintains an appropriate balance between taxpayer service and tax enforcement and administers the tax code with fairness and integrity.

Prior to his appointment, Mr. Koskinen served as the non-executive chairman of Freddie Mac from 2008 to 2012 and its acting chief executive officer in 2009. Previously, Mr. Koskinen served as President of the U.S. Soccer Foundation, Deputy Mayor and City Administrator of Washington D.C., Assistant to the President and Chair of the President's Council on Year 2000 Conversion and Deputy Director for Management at the Office of Management and Budget. Mr. Koskinen also spent 21 years in the private sector in various leadership positions with the Palmieri Company, including President and Chief Executive Officer, helping to turn around large, troubled organizations. He began his career clerking for Chief Judge David L. Bazelon of the DC Circuit Court of Appeals in 1965, practiced law with the firm of Gibson, Dunn and Crutcher and served as Assistant to the Deputy Executive Director of the National Advisory Commission on Civil Disorders, also known as the Kerner Commission. Mr. Koskinen also served as Legislative Assistant to New York Mayor John Lindsay and Administrative Assistant to Sen. Abraham Ribicoff of Connecticut.

Mr. Koskinen holds a Law Degree from Yale University School of Law and a Bachelor’s Degree from Duke University. He also studied International Law for one year in Cambridge, England. He and his wife Patricia have two grown children and live in Washington, DC.

 

Page Last Reviewed or Updated: 14-Feb-2014

The 2010 Federal Tax Return

2010 federal tax return Part One -   Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. 2010 federal tax return Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. 2010 federal tax return Table of Contents 1. 2010 federal tax return   Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. 2010 federal tax return Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. 2010 federal tax return Reseller statement. 2010 federal tax return Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. 2010 federal tax return Deep-draft ocean-going vessels. 2010 federal tax return Passenger vessels. 2010 federal tax return Ocean-going barges. 2010 federal tax return State or local governments. 2010 federal tax return Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. 2010 federal tax return   Fuel Tax Credits and RefundsGasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. 2010 federal tax return Providing information. 2010 federal tax return Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. 2010 federal tax return Fuel used between airfield and farm. 2010 federal tax return Fuel not used for farming. 2010 federal tax return Vehicles not considered highway vehicles. 2010 federal tax return Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Prev  Up  Next   Home   More Online Publications