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

2010 Form 1040

I Want To File My 2011 TaxesDownload Irs Form 1040 2010Filing 2012 Taxes1040ez Tax FormsHow Do You Amend A Tax ReturnI Need To Amend My 2012 TaxesFile State Returns For FreeTaxact 2011 LoginIrs Income Tax Forms 2010Tax Form 1040ez1040eTaxes 2006Free State Filing OnlyHow To Do 1040ez Tax Form1040 Ez Instructions 2012Hr Block OnlineFree Efile State TaxesHow To File An Amended Tax Return For 20121040 Form 20111040x 20132010 Taxes Cheap 1099g Form WFree Turbo Tax FilingIrs 1040 Ez Form 2012H&r Block TaxesHow To File 2011 Taxes In 2013Irs Tax Filing For 2012Where To Report State Income Tax On 1040Tax Software 2012Military TaxTax Act 2012 OnlineIrs Tax Forms 1040ez2011 Irs Tax Forms AvailableOnline Tax Filing1040 EasyAmended Income Tax ReturnFederal1040x AmendmentFree Efile State Tax ReturnTurbo Taxes 20112010 Federal Tax ReturnFile 2012 Tax Return

2010 Form 1040

2010 form 1040 8. 2010 form 1040   Foreign Insurance Taxes Table of Contents Premium. 2010 form 1040 Tax is imposed on insurance policies issued by foreign insurers. 2010 form 1040 Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. 2010 form 1040 The following tax rates apply to each dollar (or fraction thereof) of the premium paid. 2010 form 1040 Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. 2010 form 1040 For example, on a premium payment of $10. 2010 form 1040 10, the tax is 44 cents. 2010 form 1040 Life, sickness, and accident insurance, and annuity contracts: 1 cent. 2010 form 1040 For example, on a premium payment of $10. 2010 form 1040 10, the tax is 11 cents. 2010 form 1040 Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. 2010 form 1040 However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. 2010 form 1040 Premium. 2010 form 1040   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. 2010 form 1040 It includes any additional charge or assessment payable under the contract, whether in one sum or installments. 2010 form 1040 If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. 2010 form 1040 When liability attaches. 2010 form 1040   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. 2010 form 1040 A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. 2010 form 1040 Who must file. 2010 form 1040   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. 2010 form 1040 Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. 2010 form 1040    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. 2010 form 1040 These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. 2010 form 1040 If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. 2010 form 1040   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. 2010 form 1040 During this period, the records must be readily accessible to the IRS. 2010 form 1040   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. 2010 form 1040 For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. 2010 form 1040 Rul. 2010 form 1040 2008-15. 2010 form 1040 You can find Rev. 2010 form 1040 Rul. 2010 form 1040 2008-15 on page 633 of I. 2010 form 1040 R. 2010 form 1040 B. 2010 form 1040 2008-12 at www. 2010 form 1040 irs. 2010 form 1040 gov/pub/irs-irbs/irb08-12. 2010 form 1040 pdf. 2010 form 1040 Treaty-based positions under IRC 6114. 2010 form 1040   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. 2010 form 1040   Attach any disclosure statement to the first quarter Form 720. 2010 form 1040 You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. 2010 form 1040 See the Instructions for Form 720 for information on how and where to file. 2010 form 1040   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. 2010 form 1040 S. 2010 form 1040 treaties. 2010 form 1040 Prev  Up  Next   Home   More Online Publications
Español

Food Safety and Inspection Service

The Food Safety and Inspection Service is responsible for ensuring that meat, poultry, and eggs are safe and are properly labeled and packaged.

Contact the Agency or Department

Website: Food Safety and Inspection Service

Contact In-Person: Find a District Office Near You

E-mail:

Address: Food Safety and Inspection Service
1400 Independence Ave SW

Washington, DC 20250-3700

Toll-free: (888) 674-6854(877) 374-7435 (Small Plant Help Desk)

The 2010 Form 1040

2010 form 1040 10. 2010 form 1040   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. 2010 form 1040 S. 2010 form 1040 Tax LawCertification. 2010 form 1040 Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. 2010 form 1040 S. 2010 form 1040 income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. 2010 form 1040 S. 2010 form 1040 tax law. 2010 form 1040 Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. 2010 form 1040 S. 2010 form 1040 tax law. 2010 form 1040 The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. 2010 form 1040 Other U. 2010 form 1040 S. 2010 form 1040 income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. 2010 form 1040 The proper treatment of this kind of income (interest, dividends, etc. 2010 form 1040 ) is discussed earlier in this publication. 2010 form 1040 Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. 2010 form 1040 The income of U. 2010 form 1040 S. 2010 form 1040 citizens and resident aliens working for foreign governments usually is not exempt. 2010 form 1040 However, in a few instances, the income of a U. 2010 form 1040 S. 2010 form 1040 citizen with dual citizenship may qualify. 2010 form 1040 Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. 2010 form 1040 Exemption Under U. 2010 form 1040 S. 2010 form 1040 Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. 2010 form 1040 S. 2010 form 1040 tax law. 2010 form 1040 The exemption under U. 2010 form 1040 S. 2010 form 1040 tax law applies only to current employees and not to former employees. 2010 form 1040 Pensions received by former employees living in the United States do not qualify for the exemption discussed here. 2010 form 1040 Employees of foreign governments. 2010 form 1040   If you are not a U. 2010 form 1040 S. 2010 form 1040 citizen, or if you are a U. 2010 form 1040 S. 2010 form 1040 citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. 2010 form 1040 S. 2010 form 1040 tax if you perform services similar to those performed by U. 2010 form 1040 S. 2010 form 1040 government employees in that foreign country and that foreign government grants an equivalent exemption to U. 2010 form 1040 S. 2010 form 1040 government employees. 2010 form 1040 Certification. 2010 form 1040   To qualify for the exemption under U. 2010 form 1040 S. 2010 form 1040 tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. 2010 form 1040 S. 2010 form 1040 government employees performing similar services in its country or you must establish those facts. 2010 form 1040 However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. 2010 form 1040 Employees of international organizations. 2010 form 1040   If you work for an international organization in the United States and you are not a U. 2010 form 1040 S. 2010 form 1040 citizen (or you are a U. 2010 form 1040 S. 2010 form 1040 citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. 2010 form 1040 S. 2010 form 1040 tax. 2010 form 1040 However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. 2010 form 1040   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. 2010 form 1040   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. 2010 form 1040   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. 2010 form 1040   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). 2010 form 1040 The exemption is also denied when a foreign country does not allow similar exemptions to U. 2010 form 1040 S. 2010 form 1040 citizens. 2010 form 1040 Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. 2010 form 1040 Aliens who keep immigrant status. 2010 form 1040   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. 2010 form 1040 S. 2010 form 1040 tax under U. 2010 form 1040 S. 2010 form 1040 tax law from the date of filing the waiver with the Attorney General. 2010 form 1040   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. 2010 form 1040 You are exempt from U. 2010 form 1040 S. 2010 form 1040 tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. 2010 form 1040 You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. 2010 form 1040 S. 2010 form 1040 income tax. 2010 form 1040 Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). 2010 form 1040 . 2010 form 1040   For more information about a specific foreign country or international organization, send an email to embassy@irs. 2010 form 1040 gov. 2010 form 1040 Prev  Up  Next   Home   More Online Publications