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How To Amend My Taxes Online

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How to amend my taxes online 3. How to amend my taxes online   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. How to amend my taxes online Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. How to amend my taxes online In addition, you will contribute matching or nonelective contributions. How to amend my taxes online SIMPLE plans can only be maintained on a calendar-year basis. How to amend my taxes online A SIMPLE plan can be set up in either of the following ways. How to amend my taxes online Using SIMPLE IRAs (SIMPLE IRA plan). How to amend my taxes online As part of a 401(k) plan (SIMPLE 401(k) plan). How to amend my taxes online Many financial institutions will help you set up a SIMPLE plan. How to amend my taxes online SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. How to amend my taxes online Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. How to amend my taxes online For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. How to amend my taxes online Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. How to amend my taxes online You meet the employee limit. How to amend my taxes online You do not maintain another qualified plan unless the other plan is for collective bargaining employees. How to amend my taxes online Employee limit. How to amend my taxes online   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. How to amend my taxes online Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. How to amend my taxes online Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). How to amend my taxes online   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. How to amend my taxes online Grace period for employers who cease to meet the 100-employee limit. How to amend my taxes online   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. How to amend my taxes online   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. How to amend my taxes online Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. How to amend my taxes online Coverage under the plan has not significantly changed during the grace period. How to amend my taxes online The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. How to amend my taxes online    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. How to amend my taxes online Other qualified plan. How to amend my taxes online   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. How to amend my taxes online Exception. How to amend my taxes online   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. How to amend my taxes online Who Can Participate in a SIMPLE IRA Plan? Eligible employee. How to amend my taxes online   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. How to amend my taxes online The term “employee” includes a self-employed individual who received earned income. How to amend my taxes online   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. How to amend my taxes online For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. How to amend my taxes online However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. How to amend my taxes online Excludable employees. How to amend my taxes online   The following employees do not need to be covered under a SIMPLE IRA plan. How to amend my taxes online Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. How to amend my taxes online Nonresident alien employees who have received no U. How to amend my taxes online S. How to amend my taxes online source wages, salaries, or other personal services compensation from you. How to amend my taxes online Compensation. How to amend my taxes online   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. How to amend my taxes online Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. How to amend my taxes online If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. How to amend my taxes online How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. How to amend my taxes online Each form is a model savings incentive match plan for employees (SIMPLE) plan document. How to amend my taxes online Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. How to amend my taxes online Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. How to amend my taxes online Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. How to amend my taxes online The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. How to amend my taxes online Keep the original form. How to amend my taxes online Do not file it with the IRS. How to amend my taxes online Other uses of the forms. How to amend my taxes online   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. How to amend my taxes online Meeting employer notification requirements for the SIMPLE IRA plan. How to amend my taxes online Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. How to amend my taxes online Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. How to amend my taxes online Deadline for setting up a SIMPLE IRA plan. How to amend my taxes online   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. How to amend my taxes online This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. How to amend my taxes online If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. How to amend my taxes online A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. How to amend my taxes online Setting up a SIMPLE IRA. How to amend my taxes online   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. How to amend my taxes online A SIMPLE IRA must be set up for each eligible employee. How to amend my taxes online Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. How to amend my taxes online   A SIMPLE IRA cannot be a Roth IRA. How to amend my taxes online Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. How to amend my taxes online Deadline for setting up a SIMPLE IRA. How to amend my taxes online   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. How to amend my taxes online See Time limits for contributing funds , later, under Contribution Limits. How to amend my taxes online Credit for startup costs. How to amend my taxes online   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. How to amend my taxes online For more information, see Credit for startup costs under Reminders, earlier. How to amend my taxes online Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. How to amend my taxes online The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. How to amend my taxes online Your decision to make either matching contributions or nonelective contributions (discussed later). How to amend my taxes online A summary description provided by the financial institution. How to amend my taxes online Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. How to amend my taxes online Election period. How to amend my taxes online   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). How to amend my taxes online However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. How to amend my taxes online   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. How to amend my taxes online For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. How to amend my taxes online Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. How to amend my taxes online Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. How to amend my taxes online You, as the employer, must make either matching contributions or nonelective contributions, defined later. How to amend my taxes online No other contributions can be made to the SIMPLE IRA plan. How to amend my taxes online These contributions, which you can deduct, must be made timely. How to amend my taxes online See Time limits for contributing funds , later. How to amend my taxes online Salary reduction contributions. How to amend my taxes online   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. How to amend my taxes online These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. How to amend my taxes online You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. How to amend my taxes online   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. How to amend my taxes online Catch-up contributions. How to amend my taxes online   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. How to amend my taxes online The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. How to amend my taxes online Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. How to amend my taxes online However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. How to amend my taxes online The catch-up contribution limit. How to amend my taxes online The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. How to amend my taxes online Employer matching contributions. How to amend my taxes online   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. How to amend my taxes online This requirement does not apply if you make nonelective contributions as discussed later. How to amend my taxes online Example. How to amend my taxes online In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. How to amend my taxes online Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. How to amend my taxes online You make 3% matching contributions. How to amend my taxes online The total contribution you make for John is $2,000, figured as follows. How to amend my taxes online Salary reduction contributions ($25,000 × . How to amend my taxes online 05) $1,250 Employer matching contribution ($25,000 × . How to amend my taxes online 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. How to amend my taxes online Salary reduction contributions ($40,000 × . How to amend my taxes online 10) $4,000 Employer matching contribution ($40,000 × . How to amend my taxes online 03) 1,200 Total contributions $5,200 Lower percentage. How to amend my taxes online   If you choose a matching contribution less than 3%, the percentage must be at least 1%. How to amend my taxes online You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. How to amend my taxes online You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. How to amend my taxes online Nonelective contributions. How to amend my taxes online   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. How to amend my taxes online If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. How to amend my taxes online Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). How to amend my taxes online   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. How to amend my taxes online Example 1. How to amend my taxes online In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. How to amend my taxes online Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. How to amend my taxes online You make a 2% nonelective contribution. How to amend my taxes online Both of you are under age 50. How to amend my taxes online The total contribution you make for Jane is $4,320, figured as follows. How to amend my taxes online Salary reduction contributions ($36,000 × . How to amend my taxes online 10) $3,600 2% nonelective contributions ($36,000 × . How to amend my taxes online 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. How to amend my taxes online Salary reduction contributions ($50,000 × . How to amend my taxes online 10) $5,000 2% nonelective contributions ($50,000 × . How to amend my taxes online 02) 1,000 Total contributions $6,000 Example 2. How to amend my taxes online Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. How to amend my taxes online Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . How to amend my taxes online 02) 1,500 Total contributions $13,500 Time limits for contributing funds. How to amend my taxes online   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. How to amend my taxes online You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. How to amend my taxes online Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. How to amend my taxes online When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. How to amend my taxes online You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. How to amend my taxes online Example 1. How to amend my taxes online Your tax year is the fiscal year ending June 30. How to amend my taxes online Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. How to amend my taxes online Example 2. How to amend my taxes online You are a sole proprietor whose tax year is the calendar year. How to amend my taxes online Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. How to amend my taxes online Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. How to amend my taxes online For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. How to amend my taxes online Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. How to amend my taxes online (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. How to amend my taxes online ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. How to amend my taxes online SIMPLE IRA plan contributions are not subject to federal income tax withholding. How to amend my taxes online However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. How to amend my taxes online Matching and nonelective contributions are not subject to these taxes. How to amend my taxes online Reporting on Form W-2. How to amend my taxes online   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. How to amend my taxes online You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. How to amend my taxes online You must also include them in box 12. How to amend my taxes online Mark the “Retirement plan” checkbox in box 13. How to amend my taxes online For more information, see the Form W-2 instructions. How to amend my taxes online Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. How to amend my taxes online Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. How to amend my taxes online However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. How to amend my taxes online Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. How to amend my taxes online Early withdrawals generally are subject to a 10% additional tax. How to amend my taxes online However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. How to amend my taxes online More information. How to amend my taxes online   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. How to amend my taxes online More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. How to amend my taxes online SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. How to amend my taxes online A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. How to amend my taxes online However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. How to amend my taxes online Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. How to amend my taxes online If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. How to amend my taxes online See Catch-up contributions , earlier under Contribution Limits. How to amend my taxes online You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. How to amend my taxes online No other contributions can be made to the trust. How to amend my taxes online No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. How to amend my taxes online The employee's rights to any contributions are nonforfeitable. How to amend my taxes online No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). How to amend my taxes online Compensation is defined earlier in this chapter. How to amend my taxes online Employee notification. How to amend my taxes online   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. How to amend my taxes online See Notification Requirement in this chapter. How to amend my taxes online Credit for startup costs. How to amend my taxes online   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. How to amend my taxes online For more information, see Credit for startup costs under Reminders, earlier. How to amend my taxes online Note on Forms. How to amend my taxes online   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. How to amend my taxes online To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. How to amend my taxes online Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Archive

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SOI Publications Archive

Here you'll find PDFs of SOI's historical publications. Beginning in 1916, Congress mandated the annual publication of statistics related to “the operation of the internal revenue laws.”

In 2009, SOI began digitizing nearly 500 print publications (and more than 50,000 pages) from its library. As a result of this effort, a wealth of historical tax data is now easily accessible in electronic format. The archive includes publications from 1916 through 1999. Publications for 2000 to present are available from the Tax Stats landing page here.

The oldest report available here was published in 1863. The Report of the Commissioner of Internal Revenue for 1863 contains information on the collection of revenue by source and district of collection. From 1863 to today, the Annual Report of the Commissioner of Internal Revenue, later called the IRS Data Book, presents an annual overview of IRS operations.

Early SOI publications, from 1916 to 1933, compiled all available tax information into one publication, the annual Statistics of Income Report. Beginning in 1934, SOI reported tax information for individuals and businesses separately, published as Parts 1 and 2 of the Statistics of Income Report, respectively. Beginning in the 1950s, these reports were replaced with annual and special reports, usually focused on single taxpayer groups.

In 1981, SOI introduced the SOI Bulletin, replacing many of its earlier reports with a quarterly publication that contains summary articles and tables on a wide range of tax topics.

All of the archive files are Adobe Acrobat PDFs. A free Adobe Acrobat reader is available for download, if needed. Please note: any reports or years of publications that are listed but not links are in the process of being digitized and will be uploaded as soon as they become available. Don't hesitate to contact us for any requests.

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1916–1933 Statistics of Income Reports

From 1916 to 1933, the Statistics of Income Report provided information on income taxes paid by individuals, corporations, partnerships, estates and trusts, as well as information on gift and estate taxes.

 

1934–1999 Tax Information from Individuals

This section contains archived reports on:

  • Individual income tax returns
  • Sales of capital assets
  • Estate and gift taxes
  • Personal wealth
  • Income tax returns of trusts or estates
  • Data by small area 
1929–1999 Tax Information from Businesses

Here you'll find archived reports on:

  • Corporations
  • Partnerships
  • Sole proprietorships
  • Farmers' cooperatives 
  • Foreign corporations
1863–1999 IRS Data Books

The IRS Data Book provides annual data on collecting revenue, issuing refunds, enforcing tax law, assisting taxpayers, and the IRS budget and workforce.

 

1946–1999 Tax-Exempt Organization Reports

Here you'll find archived reports on the activities and finances of charities and private foundations.

 

Special Papers

Some archived publications were originally created in response to special requests, may have been produced for only 1 or 2 years, or present historical summaries of SOI's operations—you'll find these articles here.


 

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Page Last Reviewed or Updated: 22-Jan-2013

The How To Amend My Taxes Online

How to amend my taxes online Index A Alternative annuity option How to report, How to report. How to amend my taxes online Lump-sum payment, Alternative Annuity Option Annual leave, Annual leave. How to amend my taxes online Annuity Starting date, Annuity starting date. How to amend my taxes online Statement, Annuity statement. How to amend my taxes online With survivor benefit, CSRS or FERS Survivor Annuity Without survivor benefit, Choosing a survivor annuity after retirement. How to amend my taxes online Assistance (see Tax help) B Benefits, how to report, How To Report Benefits C Child's temporary annuity, Surviving spouse with child. How to amend my taxes online Community property laws, Community property laws. How to amend my taxes online Contributions, refund of, Refund of Contributions Cost (contributions to retirement plan), Your cost. How to amend my taxes online Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, FERS Death Benefit Deduction for estate tax, Income Tax Deduction for Estate Tax Paid Disability retirement, Part III Rules for Disability Retirement and Credit for the Elderly or the Disabled Disabled child, Disabled child. How to amend my taxes online Distributions Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). How to amend my taxes online Withholding from TSP payments, Withholding from certain lump-sum payments. How to amend my taxes online E Estate tax, Federal Estate Tax, Income Tax Deduction for Estate Tax Paid Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. How to amend my taxes online F Federal Employees' Compensation Act (FECA), Federal Employees' Compensation Act (FECA). How to amend my taxes online Filing requirements, Filing Requirements Form 1099-R, Withholding from Thrift Savings Plan payments. How to amend my taxes online CSA 1099R, Form CSA 1099R. How to amend my taxes online CSF 1099R, Form CSF 1099R. How to amend my taxes online W-4P-A, Withholding certificate. How to amend my taxes online Free tax services, Free help with your tax return. How to amend my taxes online G General Rule, General Rule, General Rule. How to amend my taxes online Gift tax, Federal Gift Tax H Help (see Tax help) I Income in respect of a decedent, Income Tax Deduction for Estate Tax Paid Income tax withholding, Tax Withholding and Estimated Tax, Withholding. How to amend my taxes online L Lump-sum CSRS or FERS payment, Lump-Sum CSRS or FERS Payment, Lump-Sum CSRS or FERS Payment Lump-sum payment Alternative annuity option, Alternative Annuity Option Installments, Lump-sum payment in installments. How to amend my taxes online Withholding, Withholding from certain lump-sum payments. How to amend my taxes online M Mandatory retirement age, Mandatory retirement age. How to amend my taxes online Marital deduction, Marital deduction. How to amend my taxes online Minimum retirement age, Minimum retirement age. How to amend my taxes online N Nonresident alien retiree, Nonresident Aliens P Permanently and totally disabled, Permanently and totally disabled. How to amend my taxes online Physician's statement, Physician's statement. How to amend my taxes online Public safety officers Dependents, Dependents of public safety officers. How to amend my taxes online Insurance premiums, Distributions Used To Pay Insurance Premiums for Public Safety Officers Survivors, Survivors of Slain Public Safety Officers Publications (see Tax help) Q Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). How to amend my taxes online R Reemployment after retirement, Reemployment After Retirement Refund of contributions, Refund of Contributions Retirees, rules for, Part II Rules for Retirees Retirement during the past year, Retirement During the Past Year Rollovers Nonspouse beneficiary, Rollovers by nonspouse beneficiary. How to amend my taxes online Rollover rules, Rollover Rules To Roth IRAs, Rollovers to Roth IRAs Roth Thrift Savings Plan, Roth TSP balance. How to amend my taxes online S Simplified Method, Simplified Method, Simplified Method. How to amend my taxes online Substantial gainful activity, Permanently and totally disabled. How to amend my taxes online Survivor annuity, Choosing a survivor annuity after retirement. How to amend my taxes online , CSRS or FERS Survivor Annuity, CSRS or FERS Survivor Annuity Survivors of federal employees, Part IV Rules for Survivors of Federal Employees Survivors of federal retirees, Part V Rules for Survivors of Federal Retirees T Tax help, How To Get Tax Help Thrift Savings Plan, Thrift Savings Plan. How to amend my taxes online , Thrift Savings Plan Roth option, Roth TSP balance. How to amend my taxes online TTY/TDD information, How To Get Tax Help U Uniformed services Thrift Savings Plan, Reminders Unused annual leave, Payment for unused annual leave. How to amend my taxes online V Voluntary contributions, Voluntary contributions. How to amend my taxes online , Voluntary contributions. How to amend my taxes online , Voluntary Contributions W Withholding certificate, Withholding certificate. How to amend my taxes online Withholding of income tax, Tax Withholding and Estimated Tax, Withholding. How to amend my taxes online Worksheets Lump-sum payment at end of survivor annuity, Lump-sum payment at end of survivor annuity. How to amend my taxes online Lump-sum payment to the estate or other beneficiary, Lump-Sum CSRS or FERS Payment Nonresident alien retiree, Nonresident Aliens Simplified Method, Worksheet A. How to amend my taxes online Simplified Method Prev  Up     Home   More Online Publications