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Free E-file State Taxes Only

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Free E-file State Taxes Only

Free e-file state taxes only Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. Free e-file state taxes only Installment sale, Installment reporting for sale of partnership interest. Free e-file state taxes only Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. Free e-file state taxes only C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. Free e-file state taxes only , Capital interest. Free e-file state taxes only Comments on publication, Comments and suggestions. Free e-file state taxes only Contribution Basis of property, Basis of contributed property. Free e-file state taxes only Built-in gain or loss, Allocations to account for built-in gain or loss. Free e-file state taxes only Distribution of property, Distribution of contributed property to another partner. Free e-file state taxes only Net precontribution gain, Net precontribution gain. Free e-file state taxes only Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. Free e-file state taxes only Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. Free e-file state taxes only Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. Free e-file state taxes only 8308, Information return required of partnership. Free e-file state taxes only 8832, Organizations formed after 1996. Free e-file state taxes only 8865, Contribution to foreign partnership. Free e-file state taxes only G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. Free e-file state taxes only Inventory items, substantially appreciated, Substantially appreciated inventory items. Free e-file state taxes only L Liability Assumption of, Assumption of liability. Free e-file state taxes only Partner's assumed by partnership, Partner's liabilities assumed by partnership. Free e-file state taxes only Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. Free e-file state taxes only Liquidation Constructive, Constructive liquidation. Free e-file state taxes only Partner's interest, Complete liquidation of partner's interest. Free e-file state taxes only Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. Free e-file state taxes only M Marketable securities, Marketable securities treated as money. Free e-file state taxes only N Notice group, TEFRA, Notice group. Free e-file state taxes only Notice partner, TEFRA, Notice partner. Free e-file state taxes only P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. Free e-file state taxes only Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. Free e-file state taxes only Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. Free e-file state taxes only Liquidation of, Complete liquidation of partner's interest. Free e-file state taxes only , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. Free e-file state taxes only Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. Free e-file state taxes only Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. Free e-file state taxes only Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. Free e-file state taxes only Capital interest, Capital interest. Free e-file state taxes only Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. Free e-file state taxes only Precontribution gain, Net precontribution gain. Free e-file state taxes only Profits interest, Profits interest. Free e-file state taxes only Publications (see Tax help) R Related person, Related person. Free e-file state taxes only S Self-employed health insurance, Self-employed health insurance premiums. Free e-file state taxes only Short period return, Short period return. Free e-file state taxes only Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. Free e-file state taxes only Suggestions for publication, Comments and suggestions. Free e-file state taxes only T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. Free e-file state taxes only TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. Free e-file state taxes only Prev  Up     Home   More Online Publications
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Administrative Conference of the United States

The Administrative Conference of the United States is an independent federal agency dedicated to improving federal agency administrative processes and procedures.

Contact the Agency or Department

Website: Administrative Conference of the United States

E-mail:

Address: 1120 20th St. NW Suite 706 South
Washington, DC 20036

Phone Number: (202) 480-2080

The Free E-file State Taxes Only

Free e-file state taxes only 2. Free e-file state taxes only   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Free e-file state taxes only All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Free e-file state taxes only However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Free e-file state taxes only The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Free e-file state taxes only The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Free e-file state taxes only Alternative minimum tax. Free e-file state taxes only   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Free e-file state taxes only Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Free e-file state taxes only The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Free e-file state taxes only Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Free e-file state taxes only An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Free e-file state taxes only Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Free e-file state taxes only The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Free e-file state taxes only When to file. Free e-file state taxes only   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Free e-file state taxes only The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Free e-file state taxes only If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Free e-file state taxes only Extension of time to file. Free e-file state taxes only   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Free e-file state taxes only The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Free e-file state taxes only Public Inspection Requirements of Section 501(c)(3) Organizations. Free e-file state taxes only   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Free e-file state taxes only    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Free e-file state taxes only Payment of Tax Estimated tax. Free e-file state taxes only   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Free e-file state taxes only Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Free e-file state taxes only If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Free e-file state taxes only   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Free e-file state taxes only Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Free e-file state taxes only However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Free e-file state taxes only If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Free e-file state taxes only   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Free e-file state taxes only    Tax due with Form 990-T. Free e-file state taxes only   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Free e-file state taxes only Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Free e-file state taxes only Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Free e-file state taxes only Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free e-file state taxes only If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Free e-file state taxes only Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free e-file state taxes only EFTPS is a free service provided by the Department of Treasury. Free e-file state taxes only Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free e-file state taxes only To get more information about EFTPS or to enroll in EFTPS, visit www. Free e-file state taxes only eftps. Free e-file state taxes only gov or call 1-800-555-4477. Free e-file state taxes only Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Free e-file state taxes only Deposits on business days only. Free e-file state taxes only   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Free e-file state taxes only A business day is any day other than a Saturday, Sunday, or legal holiday. Free e-file state taxes only For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Free e-file state taxes only The term "legal holiday" means any legal holiday in the District of Columbia. Free e-file state taxes only Prev  Up  Next   Home   More Online Publications