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1040ez File Online Free

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SOI Tax Stats - Business Tax Statistics

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Each year SOI produces studies that provide statistics on income, deductions, taxes, credits, and more reported by businesses. Select the subject areas below that interest you.

Integrated Business Data (IBD)

 

This section contains statistical tables and articles on all businesses, which were compiled to form the SOI Integrated Business Dataset (IBD). The IBD was assembled at the table level from the annual SOI cross-sectional studies of corporations ( C and S corporations), partnerships, and nonfarm sole proprietorships. The dataset combines data from these types of organizations to enable examination of changes in business composition. Data from these annual statistical studies are generally publicly available and are published in a variety of SOI reports.
Form 8824 Data for Like-Kind Property Exchanges.  1995-2010

Corporations

 

Numerous articles and data which provide statistics on income, deductions, tax, credits, and more as reported by corporations filing on Form 1120 (1120, 1120-A, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, and more) returns and associated schedules can be found here.

International

 

Find statistics for both inbound and outbound international corporate activities here. There's also information on specialized areas covering foreign trusts, international boycotts, and including form types: 5471, 5472, 1118, 1120-F, 1120-FSC, 5713, 5735, and more.

Partnerships

Snapshot of Partnership Returns, 2010

Partnerships are relationships between two or more persons who join to carry on a trade or business, with each person contributing money, property, labor or skill, and each expecting to share in the profits and losses of the business. These data come from taxpayers filing Form 1065 or 1065-B. Look here for statistics and related information on partnerships.

S Corporations

 

S corporations are domestic corporations that elect to be taxed individually on the corporation's income; they can have no more than 75 shareholders (only U.S. citizens, resident aliens, estates, certain trusts, and exempt organizations) and one class of stock. These corporations file on Form 1120S . Look here for statistics and related information on these corporations.

 Sole Proprietorships
 Non-Farm  ||  Farm

Sole Proprietorships are businesses too.  Here you'll find statistics covering basic data, business receipts, deductions, and net income reported by an individual taxpayer on Schedule C (non-farm) of Form 1040.  There are also statistics for Schedule F (farm) of Form 1040

Excise

This section contains statistics on taxes levied on the manufacture, sale, or consumption of commodities, including data for environmental, gasoline, and telephone excise taxes, and more.

Employment

Employment data are available in the IRS Data Book and in SOI Bulletin Articles.  Find statistics for FICA and SECA taxes, and more, here.

 SOI Bulletin Articles

The SOI Bulletin is a quarterly publication containing articles and data releases from all SOI programs. Look here for articles sorted by topic and relating to business tax statistics.

 

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Page Last Reviewed or Updated: 05-Sep-2013

The 1040ez File Online Free

1040ez file online free 6. 1040ez file online free   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. 1040ez file online free Dual status does not refer to your citizenship; it refers only to your resident status in the United States. 1040ez file online free In determining your U. 1040ez file online free S. 1040ez file online free income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. 1040ez file online free The most common dual-status tax years are the years of arrival and departure. 1040ez file online free See Dual-Status Aliens in chapter 1. 1040ez file online free If you are married and choose to be treated as a U. 1040ez file online free S. 1040ez file online free resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. 1040ez file online free Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. 1040ez file online free Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. 1040ez file online free S. 1040ez file online free Individual Income Tax Return 1040-C U. 1040ez file online free S. 1040ez file online free Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. 1040ez file online free S. 1040ez file online free Estimated Tax for Nonresident Alien Individuals 1040NR U. 1040ez file online free S. 1040ez file online free Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. 1040ez file online free Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. 1040ez file online free If you have not previously established a fiscal tax year, your tax year is the calendar year. 1040ez file online free A calendar year is 12 consecutive months ending on December 31. 1040ez file online free If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. 1040ez file online free S. 1040ez file online free resident for any calendar year, you will be treated as a U. 1040ez file online free S. 1040ez file online free resident for any part of your fiscal year that falls within that calendar year. 1040ez file online free Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. 1040ez file online free Income from sources outside the United States is taxable if you receive it while you are a resident alien. 1040ez file online free The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. 1040ez file online free For the part of the year you are a nonresident alien, you are taxed on income from U. 1040ez file online free S. 1040ez file online free sources and on certain foreign source income treated as effectively connected with a U. 1040ez file online free S. 1040ez file online free trade or business. 1040ez file online free (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. 1040ez file online free ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. 1040ez file online free The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. 1040ez file online free S. 1040ez file online free citizen after receiving it and before the end of the year. 1040ez file online free Income from U. 1040ez file online free S. 1040ez file online free sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. 1040ez file online free Generally, tax treaty provisions apply only to the part of the year you were a nonresident. 1040ez file online free In certain cases, however, treaty provisions may apply while you were a resident alien. 1040ez file online free See chapter 9 for more information. 1040ez file online free When determining what income is taxed in the United States, you must consider exemptions under U. 1040ez file online free S. 1040ez file online free tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. 1040ez file online free For a further discussion of tax treaties, see chapter 9. 1040ez file online free Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. 1040ez file online free 1) Standard deduction. 1040ez file online free   You cannot use the standard deduction allowed on Form 1040. 1040ez file online free However, you can itemize any allowable deductions. 1040ez file online free 2) Exemptions. 1040ez file online free   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. 1040ez file online free 3) Head of household. 1040ez file online free   You cannot use the head of household Tax Table column or Tax Computation Worksheet. 1040ez file online free 4) Joint return. 1040ez file online free   You cannot file a joint return. 1040ez file online free However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. 1040ez file online free 5) Tax rates. 1040ez file online free   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. 1040ez file online free S. 1040ez file online free trade or business. 1040ez file online free You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. 1040ez file online free However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. 1040ez file online free S. 1040ez file online free national. 1040ez file online free  See the instructions for Form 1040NR to see if you qualify. 1040ez file online free    A U. 1040ez file online free S. 1040ez file online free national is an individual who, although not a U. 1040ez file online free S. 1040ez file online free citizen, owes his or her allegiance to the United States. 1040ez file online free U. 1040ez file online free S. 1040ez file online free nationals include American Samoans and Northern Mariana Islanders who chose to become U. 1040ez file online free S. 1040ez file online free nationals instead of U. 1040ez file online free S. 1040ez file online free citizens. 1040ez file online free 6) Tax credits. 1040ez file online free   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. 1040ez file online free S. 1040ez file online free citizen or resident, as discussed in chapter 1. 1040ez file online free Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez file online free Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 1040ez file online free The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 1040ez file online free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez file online free Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. 1040ez file online free S. 1040ez file online free national, or Student or business apprentice from India. 1040ez file online free For more information, see Exemptions in chapter 5. 1040ez file online free How To Figure Tax When you figure your U. 1040ez file online free S. 1040ez file online free tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. 1040ez file online free Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. 1040ez file online free S. 1040ez file online free citizens and residents. 1040ez file online free Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. 1040ez file online free You cannot take any deductions against this income. 1040ez file online free Social security and railroad retirement benefits. 1040ez file online free   During the part of the year you are a nonresident alien, 85% of any U. 1040ez file online free S. 1040ez file online free social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 1040ez file online free (See The 30% Tax in chapter 4. 1040ez file online free )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. 1040ez file online free Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. 1040ez file online free If you received U. 1040ez file online free S. 1040ez file online free social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. 1040ez file online free You will not receive separate statements for the benefits received during your periods of U. 1040ez file online free S. 1040ez file online free residence and nonresidence. 1040ez file online free Therefore, it is important for you to keep careful records of these amounts. 1040ez file online free You will need this information to properly complete your return and determine your tax liability. 1040ez file online free If you received railroad retirement benefits while you were a nonresident alien, the U. 1040ez file online free S. 1040ez file online free Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. 1040ez file online free If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. 1040ez file online free Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. 1040ez file online free Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. 1040ez file online free There are certain restrictions that may apply. 1040ez file online free These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. 1040ez file online free Foreign tax credit. 1040ez file online free   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. 1040ez file online free   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. 1040ez file online free For more information, see the Instructions for Form 1116 and Publication 514. 1040ez file online free Child and dependent care credit. 1040ez file online free   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. 1040ez file online free Generally, you must be able to claim an exemption for your dependent. 1040ez file online free   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. 1040ez file online free   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. 1040ez file online free   For more information, get Publication 503 and Form 2441. 1040ez file online free Retirement savings contributions credit. 1040ez file online free   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. 1040ez file online free You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. 1040ez file online free Use Form 8880 to figure the credit. 1040ez file online free For more information, see Publication 590. 1040ez file online free Child tax credit. 1040ez file online free   You may be able to take this credit if you have a qualifying child. 1040ez file online free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 1040ez file online free Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). 1040ez file online free Is a U. 1040ez file online free S. 1040ez file online free citizen, a U. 1040ez file online free S. 1040ez file online free national, or a resident alien. 1040ez file online free Did not provide over half of his or her own support for 2013. 1040ez file online free Lived with you more than half of 2013. 1040ez file online free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 1040ez file online free Is claimed as a dependent on your return. 1040ez file online free An adopted child is always treated as your own child. 1040ez file online free An adopted child includes a child lawfully placed with you for legal adoption. 1040ez file online free   See your form instructions for additional details. 1040ez file online free Adoption credit. 1040ez file online free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 1040ez file online free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 1040ez file online free To claim the adoption credit, file Form 8839 with the U. 1040ez file online free S. 1040ez file online free income tax return that you file. 1040ez file online free   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. 1040ez file online free S. 1040ez file online free citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). 1040ez file online free Payments You can report as payments against your U. 1040ez file online free S. 1040ez file online free income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. 1040ez file online free These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. 1040ez file online free S. 1040ez file online free sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. 1040ez file online free Forms To File The U. 1040ez file online free S. 1040ez file online free income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. 1040ez file online free Resident at end of year. 1040ez file online free   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. 1040ez file online free S. 1040ez file online free resident on the last day of the tax year. 1040ez file online free Write “Dual-Status Return” across the top of the return. 1040ez file online free Attach a statement to your return to show the income for the part of the year you are a nonresident. 1040ez file online free You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. 1040ez file online free Nonresident at end of year. 1040ez file online free   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. 1040ez file online free S. 1040ez file online free resident on the last day of the tax year. 1040ez file online free Write “Dual-Status Return” across the top of the return. 1040ez file online free Attach a statement to your return to show the income for the part of the year you are a resident. 1040ez file online free You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. 1040ez file online free   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. 1040ez file online free For more information, see Expatriation Tax in chapter 4. 1040ez file online free Statement. 1040ez file online free   Any statement must have your name, address, and taxpayer identification number on it. 1040ez file online free You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. 1040ez file online free When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. 1040ez file online free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 1040ez file online free In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. 1040ez file online free If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. 1040ez file online free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 1040ez file online free If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. 1040ez file online free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. 1040ez file online free In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 1040ez file online free O. 1040ez file online free Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. 1040ez file online free Prev  Up  Next   Home   More Online Publications