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2011 Income Tax Form

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2011 Income Tax Form

2011 income tax form Index A Accountable plan, Accountable plans. 2011 income tax form Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. 2011 income tax form Administrators, Teachers or administrators. 2011 income tax form American Samoa, Residents of Puerto Rico, the U. 2011 income tax form S. 2011 income tax form Virgin Islands, Guam, the CNMI, and American Samoa. 2011 income tax form , Specified U. 2011 income tax form S. 2011 income tax form possessions. 2011 income tax form Assistance (see Tax help) C Cantors, Cantors. 2011 income tax form Christian Science Practitioners, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. 2011 income tax form , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. 2011 income tax form , Christian Science Practitioners and Readers Common-law employee, Common-law employee. 2011 income tax form Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. 2011 income tax form S. 2011 income tax form Virgin Islands, Guam, the CNMI, and American Samoa. 2011 income tax form , Specified U. 2011 income tax form S. 2011 income tax form possessions. 2011 income tax form Comprehensive example, Comprehensive Example, Attachment 2—John E. 2011 income tax form White011-00-2222 Worksheet 4. 2011 income tax form Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. 2011 income tax form D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. 2011 income tax form Exemption from self-employment (SE) tax, Effective date of exemption. 2011 income tax form , Effective date of exemption. 2011 income tax form Employment status, Employment status for other tax purposes. 2011 income tax form Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. 2011 income tax form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. 2011 income tax form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. 2011 income tax form F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. 2011 income tax form Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. 2011 income tax form , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. 2011 income tax form , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. 2011 income tax form , Refunds of SE tax paid. 2011 income tax form 2106-EZ, 4029, Table 2. 2011 income tax form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. 2011 income tax form 4361, Table 2. 2011 income tax form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. 2011 income tax form 8959, What's New, Introduction, Additional Medicare Tax. 2011 income tax form 941, Forms 941, 943, and 944. 2011 income tax form 943, Forms 941, 943, and 944. 2011 income tax form 944, Forms 941, 943, and 944. 2011 income tax form Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. 2011 income tax form Free tax services, Free help with your tax return. 2011 income tax form G Gross income Amounts included in, Amounts included in gross income. 2011 income tax form Amounts not included in, Amounts not included in gross income. 2011 income tax form Guam, Residents of Puerto Rico, the U. 2011 income tax form S. 2011 income tax form Virgin Islands, Guam, the CNMI, and American Samoa. 2011 income tax form , Specified U. 2011 income tax form S. 2011 income tax form possessions. 2011 income tax form H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. 2011 income tax form , Cantors. 2011 income tax form House or parsonage, fair rental value, Fair rental value of parsonage. 2011 income tax form I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 2011 income tax form K Keogh (H. 2011 income tax form R. 2011 income tax form 10) plans, Retirement plans for the self-employed. 2011 income tax form L Lay employees (see Religious workers) Living abroad, Overseas duty. 2011 income tax form , Foreign Earned Income M Members of recognized religious sects, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. 2011 income tax form , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. 2011 income tax form , Form SS-8. 2011 income tax form , Ministers, Members of the Clergy, Refunds of SE tax. 2011 income tax form , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. 2011 income tax form Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. 2011 income tax form Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. 2011 income tax form S. 2011 income tax form Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. 2011 income tax form , Offerings and Fees Overseas duty, Overseas duty. 2011 income tax form , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. 2011 income tax form , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. 2011 income tax form Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. 2011 income tax form S. 2011 income tax form Virgin Islands, Guam, the CNMI, and American Samoa. 2011 income tax form , Specified U. 2011 income tax form S. 2011 income tax form possessions. 2011 income tax form Q Qualified retirement plan, Retirement plans for the self-employed. 2011 income tax form R Refunds, self-employment tax, Refunds of SE tax. 2011 income tax form , Refunds of SE tax paid. 2011 income tax form Reimbursements, Employee reimbursement arrangements. 2011 income tax form Religious orders, members of, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. 2011 income tax form , Earnings—Members of Religious Orders Religious workers, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. 2011 income tax form , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. 2011 income tax form , Cantors. 2011 income tax form Resident aliens, U. 2011 income tax form S. 2011 income tax form Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. 2011 income tax form Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. 2011 income tax form Royalty income from books, Books or articles. 2011 income tax form S SECA, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. 2011 income tax form , Exemption from SE tax. 2011 income tax form Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. 2011 income tax form , Refunds of SE tax paid. 2011 income tax form Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. 2011 income tax form SIMPLE plan, Retirement plans for the self-employed. 2011 income tax form Simplified employee pension (SEP) plan, Retirement plans for the self-employed. 2011 income tax form Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. 2011 income tax form Teachers, Teachers or administrators. 2011 income tax form Theological students, Theological students. 2011 income tax form Traveling evangelists, Traveling evangelists. 2011 income tax form U U. 2011 income tax form S. 2011 income tax form citizens, U. 2011 income tax form S. 2011 income tax form Citizens and Resident and Nonresident Aliens U. 2011 income tax form S. 2011 income tax form Virgin Islands, Residents of Puerto Rico, the U. 2011 income tax form S. 2011 income tax form Virgin Islands, Guam, the CNMI, and American Samoa. 2011 income tax form , Specified U. 2011 income tax form S. 2011 income tax form possessions. 2011 income tax form V Vow of poverty, Table 1. 2011 income tax form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. 2011 income tax form , Services performed outside the order. 2011 income tax form , Effect of employee status. 2011 income tax form , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications
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Responsible Parties and Nominees

Responsible Parties

All EIN applications (mail, fax, electronic) must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets. If there is more than one responsible party, the entity may list whichever party the entity wants the IRS to recognize as the responsible party. 

According to the Instructions for the current revision of the application, the “responsible party” is defined as follows:

For entities with shares or interests traded on a public exchange, or which are registered with the Securities and Exchange Commission, “responsible party” is (a) the principal officer, if the business is a corporation, (b) a general partner, if a partnership, (c) the owner of an entity that is disregarded as separate from its owner (disregarded entities owned by a corporation enter the corporation’s name and EIN), or (d) a grantor, owner, or trustor if a trust.

For all other entities, “responsible party” is  the person who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage or direct the entity and the disposition of its funds and assets. The ability to fund the entity or the entitlement to the property of the entity alone, however, without any corresponding authority to control, manage, or direct the entity (such as in the case of a minor child beneficiary), does not cause the individual to be a responsible party.

Nominees

A “nominee” is someone who is given limited authority to act on behalf of an entity, usually for a limited period of time, and usually during the formation of the entity.  The “principal officer, general partner,” etc., as defined by the IRS, is the true “responsible party” for the entity, instead of a nominee. The “responsible party” is the individual or entity that controls, manages, or directs the entity and the disposition of the entity’s funds and assets, unlike a nominee, who is given little or no authority over the entity’s assets. 

The Internal Revenue Service has become aware that nominee individuals are being listed as principal officers, general partners, grantors, owners, and trustors in the Employer Identification Number (EIN) application process. A nominee is not one of these people. Rather, nominees are temporarily authorized to act on behalf of entities during the formation process. The use of nominees in the EIN application process prevents the IRS from gathering appropriate information on entity ownership, and has been found to facilitate tax non-compliance by entities and their owners.

The IRS does not authorize the use of nominees to obtain EINs. All EIN applications (mail, fax, electronic) must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets.

To properly submit a Form SS-4, the form and authorization should include the name, Taxpayer Identification Number and signature of the responsible party. Third party designees filing online applications are reminded of their obligation to retain a complete signed copy of the paper Form SS-4 and signed authorization statement for each entity application filed with the IRS. Nominees do not have the authority to authorize third party designees to file Forms SS-4, and should not be listed on the Form SS-4.

If a nominee is used in the state formation process and the true responsible party has not yet been identified, the entity must identify that individual before applying for an EIN.

The IRS will continue to pursue enforcement actions to prevent the misuse of EIN applications.

If you used a nominee for the EIN Application process, visit Correcting Business Information Where a Nominee Was Used to learn how to correct your information.

Page Last Reviewed or Updated: 03-Jan-2014

The 2011 Income Tax Form

2011 income tax form Publication 595 - Introductory Material Table of Contents Introduction Important Reminder Introduction This publication discusses the Capital Construction Fund (CCF). 2011 income tax form The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). 2011 income tax form This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels. 2011 income tax form This publication does not discuss all the tax rules that may apply to your fishing trade or business. 2011 income tax form For general information about the federal tax laws that apply to individuals, including commercial fishermen, who file Schedule C or C-EZ, see Publication 334, Tax Guide for Small Business. 2011 income tax form If your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations. 2011 income tax form Comments and suggestions. 2011 income tax form   We welcome your comments about this publication and your suggestions for future editions. 2011 income tax form   You can email us at *taxforms@irs. 2011 income tax form gov. 2011 income tax form Please put “Publications Comment” on the subject line. 2011 income tax form   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2011 income tax form NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. 2011 income tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 income tax form Important Reminder Photographs of missing children. 2011 income tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 income tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 income tax form 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. 2011 income tax form Prev  Up  Next   Home   More Online Publications