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2010 New Car Tax Credit

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2010 New Car Tax Credit

2010 new car tax credit Index Symbols $10,000, pagos en efectivo en exceso de, Introducción A Asistencia (see Ayuda con los impuestos) Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. 2010 new car tax credit F Formulario, ¿Quién tiene que presentar el Formulario 8300-SP? 8300-SP, ¿Quién tiene que presentar el Formulario 8300-SP? I Información adicional (see Ayuda con los impuestos) Informe de pagos en efectivo en exceso de $10,000, Introducción P Publicaciones (see Ayuda con los impuestos) Q Qué Hay de Nuevo, Qué Hay de Nuevo S Servicios gratuitos para los impuestos, Servicios gratuitos para los impuestos. 2010 new car tax credit T Transacciones en efectivo en exceso de $10,000, Introducción Prev  Up     Home   More Online Publications
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Interest Rates Remain the Same for the Second Quarter of 2014

Interest Rates Remain the Same for the Second Quarter of 2014

IR-2014-29, March 14, 2014  

 

WASHINGTON — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning April 1, 2014.  The rates will be: 

  • three (3) percent for overpayments [two (2) percent in the case of a corporation];
  • three (3) percent for underpayments;
  • five (5) percent for large corporate underpayments; and
  • one-half (0.5) percent for the portion of a corporate overpayment exceeding $10,000.

Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis.  For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points. 

Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.

The interest rates announced today are computed from the federal short-term rate determined during January 2014 to take effect February 1, 2014, based on daily compounding.

Revenue Ruling 2014-11 providing the rates of interest will appear in Internal Revenue Bulletin 2014-14, dated March 31, 2014.

 

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Page Last Reviewed or Updated: 14-Mar-2014

The 2010 New Car Tax Credit

2010 new car tax credit Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. 2010 new car tax credit Ordering forms and publications. 2010 new car tax credit Useful Items - You may want to see: Reminder Photographs of missing children. 2010 new car tax credit  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 new car tax credit Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 new car tax credit 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 new car tax credit Introduction This publication provides supplemental federal income tax information for partnerships and partners. 2010 new car tax credit It supplements the information provided in the Instructions for Form 1065, U. 2010 new car tax credit S. 2010 new car tax credit Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). 2010 new car tax credit Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. 2010 new car tax credit Partners must include partnership items on their tax returns. 2010 new car tax credit For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. 2010 new car tax credit Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. 2010 new car tax credit Certain partnerships must have a tax matters partner (TMP) who is also a general partner. 2010 new car tax credit For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. 2010 new car tax credit 6231(a)(7)-1 of the regulations. 2010 new car tax credit Many rules in this publication do not apply to partnerships that file Form 1065-B, U. 2010 new car tax credit S. 2010 new car tax credit Return of Income for Electing Large Partnerships. 2010 new car tax credit For the rules that apply to these partnerships, see the instructions for Form 1065-B. 2010 new car tax credit However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. 2010 new car tax credit Withholding on foreign partner or firm. 2010 new car tax credit   If a partnership acquires a U. 2010 new car tax credit S. 2010 new car tax credit real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). 2010 new car tax credit If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. 2010 new car tax credit A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. 2010 new car tax credit S. 2010 new car tax credit trade or business. 2010 new car tax credit A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. 2010 new car tax credit   For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 2010 new car tax credit Comments and suggestions. 2010 new car tax credit   We welcome your comments about this publication and your suggestions for future editions. 2010 new car tax credit   You can write to: Internal Revenue Service Tax Forms and Publications  SE:W:CAR:MP:TFP 1111 Constitution Ave. 2010 new car tax credit NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 new car tax credit Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 new car tax credit    You can send us comments from www. 2010 new car tax credit irs. 2010 new car tax credit gov/formspubs. 2010 new car tax credit Click on “More Information” and then on “Comment on Tax Forms and Publications. 2010 new car tax credit ”   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 new car tax credit Tax questions. 2010 new car tax credit   If you have a tax question, check the information available at IRS. 2010 new car tax credit gov or call 1-800-829-4933. 2010 new car tax credit We cannot answer tax questions at the address listed above. 2010 new car tax credit Ordering forms and publications. 2010 new car tax credit    Visit www. 2010 new car tax credit irs. 2010 new car tax credit gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. 2010 new car tax credit Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2010 new car tax credit Prev  Up  Next   Home   More Online Publications