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File 2010 State Tax Return

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File 2010 State Tax Return

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Employee Tool & Equipment Plans

This resource page provides information and guidance related to Employee Tool and Equipment Plans, sometimes called Service Technician’s Tool Reimbursement Plans (Tool Plans). Tool Plans are programs that are marketed in various industries including auto dealership and repair facilities and other trades that require employees to provide their own tools. The plans typically purport to receive tax-favored treatment as “accountable plans” under Internal Revenue Code § 62(c) and the accompanying regulations.

Available Guidance and other Information

View recent Department of Justice activity

Revenue Rule 2012-25
Revenue Rule 2012-25 clarifies that an arrangement that recharacterizes taxable wages as nontaxable reimbursements or allowances does not satisfy the business connection requirement of the accountable plan rules under § 62(c) and the applicable regulations.  The ruling includes three examples of programs that do not satisfy the business connection requirement of the accountable plan rules because they impermissibly recharacterize wages.  It also includes an example in which the reimbursement arrangement satisfies the business connection requirement of the accountable plan rules because the employer’s plan only reimburses employees when a deductible business expense has been incurred in connection with performing services for the employer and the reimbursement is not in lieu of wages that the employees would otherwise receive.

ILM 201120021
A reimbursement or other expense allowance arrangement that pays an amount regardless of whether an expense is paid or incurred or reasonably expected to be paid or incurred by the employee in performing services for the employer violates the business connection requirement of an accountable plan. Specifically, such an arrangement violates the business connection’s reimbursement requirement under Treas. Reg. § 1.62-2(d)(3)(i). Accordingly, payments made under the arrangement are treated as made under a nonaccountable plan. Amounts treated as paid under a nonaccountable plan must be included in the employee’s gross income for the taxable year, are subject to withholding and payment of employment taxes, and must be reported as wages or other compensation on the employee’s Form W-2.

Employee Tool & Equipment Plans Alert
The Internal Revenue Service has established a compliance team to address significant concerns with certain Employee Tool and Equipment Plans that purport to receive tax-favored treatment as accountable plans.

IRS Letter Ruling 200930029
An employer's expense reimbursement plan satisfies the business connection, substantiation, and return of excess requirements of an accountable plan.  Payments made under the Plan in accordance with the terms of the plan will be excluded from the Technician’s income and will not be wages subject to the withholding and payment of employment taxes.

Chief Counsel Advice -   ILM 200745018
A legal memorandum that concludes that an employer's tool reimbursement plan does not satisfy the requirements of an accountable plan. 

Revenue Ruling 2005-52
This ruling holds that tool allowances paid to employees are not paid under an accountable plan because the substantiation and return of excess requirements are not met. 

 

Page Last Reviewed or Updated: 13-Feb-2014

The File 2010 State Tax Return

File 2010 state tax return Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. File 2010 state tax return Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. File 2010 state tax return Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. File 2010 state tax return See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. File 2010 state tax return For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. File 2010 state tax return See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. File 2010 state tax return The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. File 2010 state tax return 70 for 2011. File 2010 state tax return See Distribution of low-cost articles on page 8. File 2010 state tax return The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. File 2010 state tax return See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. File 2010 state tax return The IRS has created a page on IRS. File 2010 state tax return gov that includes information about Pub. File 2010 state tax return 598 at www. File 2010 state tax return irs. File 2010 state tax return gov/pub598. File 2010 state tax return Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. File 2010 state tax return Such income is exempt even if the activity is a trade or business. File 2010 state tax return However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. File 2010 state tax return This publication covers the rules for the tax on unrelated business income of exempt organizations. File 2010 state tax return It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). File 2010 state tax return All section references in this publication are to the Internal Revenue Code. File 2010 state tax return Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. File 2010 state tax return Comments and suggestions. File 2010 state tax return   We welcome your comments about this publication and your suggestions for future editions. File 2010 state tax return   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File 2010 state tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2010 state tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2010 state tax return   You can email us at taxforms@irs. File 2010 state tax return gov. File 2010 state tax return Please put “publications Comment” on the subject line. File 2010 state tax return You can also send us comments from www. File 2010 state tax return irs. File 2010 state tax return gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. File 2010 state 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. File 2010 state tax return Prev  Up  Next   Home   More Online Publications