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

H&r Block Free State File

1040x For 2009H&r Block Coupons 2012 PrintableTax Returns 2011How To File Free State Taxes OnlineAmendment To TaxesInstructions For 1040ezFile 2012 Taxes Turbotax1040x Amended Tax Return Form2012 Form 1040a1040ez Calculator2012 Income Tax Return2013 Ez Tax FormFile 2010 Taxes Late Online FreeTaxact Online FreeFile 1040 Ez OnlineH&r Block 2010 Tax Software1040ez Forms 2013Free H&r BlockH&r Block Login2011 Tax Filing2011 Irs Tax Forms AvailableNj 1040xH And R Block 1040x1040ez InstructionsIrs Gov File 2009 TaxesIncome Taxes 2012Freetaxusa Coupon State ReturnFile Taxes Online Free 20121040 Income Tax FormsTax Forms Federal And StateFree Efile TaxesCan I File 2012 Taxes In 2013E File State Taxes2010 Form 1040 EzWhere To File 2011 TaxesFile Taxes FreeH & R Block Online Taxes10 40 EzE File Taxes FreeH&r Block Free State File Coupon

H&r Block Free State File

H&r block free state file Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. H&r block free state file Tax-free exchange of rental property occasionally used for personal purposes. H&r block free state file Ordering forms and publications. H&r block free state file Tax questions. H&r block free state file Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. H&r block free state file irs. H&r block free state file gov/pub527. H&r block free state file What's New Net Investment Income Tax (NIIT). H&r block free state file  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). H&r block free state file NIIT is a 3. H&r block free state file 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. H&r block free state file Net investment income may include rental income and other income from passive activities. H&r block free state file Use Form 8960, Net Investment Income Tax, to figure this tax. H&r block free state file For more information on NIIT, go to IRS. H&r block free state file gov and enter “Net Investment Income Tax” in the search box. H&r block free state file Reminders Photographs of missing children. H&r block free state file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block free state file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block free state file 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. H&r block free state file Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. H&r block free state file In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. H&r block free state file First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. H&r block free state file We will look at types of income and when each is reported, and at types of expenses and which are deductible. H&r block free state file Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. H&r block free state file Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. H&r block free state file Special rental situations are grouped together in chapter 4. H&r block free state file These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. H&r block free state file Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. H&r block free state file Sale or exchange of rental property. H&r block free state file   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. H&r block free state file Sale of main home used as rental property. H&r block free state file   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. H&r block free state file Tax-free exchange of rental property occasionally used for personal purposes. H&r block free state file   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. H&r block free state file   For information on the qualifying use standards, see Rev. H&r block free state file Proc. H&r block free state file 2008–16, 2008 IRB 547, at http://www. H&r block free state file irs. H&r block free state file gov/irb/2008-10_IRB/ar12. H&r block free state file html . H&r block free state file For more information on like-kind exchanges, see chapter 1 of Publication 544. H&r block free state file Comments and suggestions. H&r block free state file   We welcome your comments about this publication and your suggestions for future editions. H&r block free state file   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block free state file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block free state file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block free state file   You can send your comments from www. H&r block free state file irs. H&r block free state file gov/formspubs/. H&r block free state file Click on “More Information” and then on “Comment on Tax Forms and Publications”. H&r block free state file   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. H&r block free state file Ordering forms and publications. H&r block free state file   Visit www. H&r block free state file irs. H&r block free state file gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block free state file Internal Revenue Service 1201 N. H&r block free state file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block free state file   If you have a tax question, check the information available on IRS. H&r block free state file gov or call 1-800-829-1040. H&r block free state file We cannot answer tax questions sent to either of the above addresses. H&r block free state file Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. H&r block free state file Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Tax Calendar for Businesses and Self-Employed

Online Calendar

View due dates and actions for each month. You can see all events or filter them by monthly depositor, semiweekly depositor, excise, or general event types.

View the Tax Calendar Online (en Español)


Desktop Calendar Tool

The IRS CalendarConnector provides access to Important Tax Dates for Small Businesses right from your desktop, even when you're offline. As new events are added, they will be automatically updated via the desktop tool.

A new version of the IRS CalendarConnector is available. 

If you have the original version installed, you may wish to uninstall it, as IRS CalendarConnector 2 has a few new features:

  1. Employer events are now separated into "Monthly Depositor" and "Semiweekly Depositor" categories. You can use checkboxes to select as many event categories as you would like to display:
    • General
    • Monthly Depositor
    • Semiweekly Depositor
    • Excise
  2. When you click the "minimize" button, IRS CalendarConnector 2 positions itself in the Windows System Tray or in the Mac Dock so that it is readily accessible but doesn't consume screen space unless you are reading it.

Install IRS CalendarConnector 2


Subscribe to or Import into Your Calendar Program

You have the option to Subscribe to the Small Businesses calendar using Outlook 2007, Outlook 2010 or Mac iCal. Outlook 2003 does not have the ability to subscribe but you can Download the IRS Important Tax Dates from the calendar.

Subscribe

Subscribing adds web calendar data to your calendar program.

The web calendar data will be updated automatically, but you will not be able to make manual changes to it.

Download

Downloading lets you add a one-time "snapshot" of the calendar events to your calendar program (e.g. Outlook).

Outlook will allow you to edit this imported calendar data, but will not automatically refresh it when data is updated by IRS.

View the Instructions to Subscribe to or Import the Tax Calendar (en Español)


Rate the Tax Calendar

Help us help you and other small businesses! Please take a few minutes to give us your feedback so we can continue to improve our products. Be sure to list your suggestions in Item 4 while taking the survey.

Rate the IRS CalendarConnector

Rate the Online Version


Other Resources

A-Z Index for Business
Want to know more about a particular tax topic? See our A-Z Index for Business page which provides easy access to all business tax topics.

Page Last Reviewed or Updated: 06-Feb-2014

The H&r Block Free State File

H&r block free state file 7. H&r block free state file   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. H&r block free state file The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. H&r block free state file The person providing the voyage (the operator of the vessel) is liable for the tax. H&r block free state file Voyage. H&r block free state file   A voyage is the vessel's journey that includes the outward and homeward trips or passages. H&r block free state file The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. H&r block free state file The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. H&r block free state file Passenger. H&r block free state file   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. H&r block free state file Example 1. H&r block free state file John Smith works as a guest lecturer. H&r block free state file The cruise line hired him for the benefit of the passengers. H&r block free state file Therefore, he is engaged in the business of the vessel and is not a passenger. H&r block free state file Example 2. H&r block free state file Marian Green is a travel agent. H&r block free state file She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. H&r block free state file She is a passenger. H&r block free state file Taxable situations. H&r block free state file   There are two taxable situations. H&r block free state file The first situation involves voyages on commercial passenger vessels extending over one or more nights. H&r block free state file A voyage extends over one or more nights if it extends for more than 24 hours. H&r block free state file A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. H&r block free state file   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. H&r block free state file Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. H&r block free state file 45 statute miles) from low tide on the coastline. H&r block free state file If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. H&r block free state file The tax applies regardless of the duration of the voyage. H&r block free state file A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. H&r block free state file Exemptions. H&r block free state file   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. H&r block free state file Prev  Up  Next   Home   More Online Publications