- Get your maximum refund*
- 100% accurate calculations guaranteed*
TurboTax Federal Free Edition - File Taxes Online
Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct
deposit, there's no faster way to get your refund!
Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks
and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks
or service marks are the property of the respective owners.
© 2012 - 2018 All rights reserved.
This is an Approved TurboTax Affiliate site. TurboTax and TurboTax
Online, among other are registered trademarks and/or service marks of
Intuit, Inc. in the United States and other countries. Other parties'
trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee.
E-file fees do not apply to New York state returns.
Prices are subject to change without notice.
E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax
calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or
smaller tax due from another tax preparation method, we'll refund the applicable
TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition
customers are entitled to payment of $14.99 and a refund of your state purchase price paid.
Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14.
E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded.
This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee.
*We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed.
If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you
the penalty and interest.
1040x TurbotaxH&r Block Sign InFiling An Amended Tax Return For 2010Militaryonesource TaxesWww.state Tax FormsMyfreetaxesFree Ez TaxAmended 2009 Tax ReturnHow Can I File My 2012 Tax Return1040x 2011Free File TaxesTaxHow To File An Amended Tax Return For 2013Amend 2010 TaxesI Didn T File Taxes For 2012File Prior Year Taxes OnlinePrepare 2011 Taxes1040nr Efile 2012Illinois State Tax Forms 20112012 1040xIrs Gov Org1040ez Fillable FormEz State Tax FormTax Forms OnlineIrs Form 1040ez Tax TablesHow To Fill Out A 1040ez Tax FormFile Taxes Free State And FederalFree State Tax Return EfileForm 1040-ez 2013Full Time Student Filing TaxesFile 2010 Tax Return OnlineEfile 1040ezH&r Block LoginFree State Efile TaxesMypay DfasHow To Do A Tax AmendmentFile 2009 Tax Return TurbotaxHow To Fill Out Tax Form 1040x1040a 2011 Tax Form2011 Taxes Forms
Irs efile Publication 570 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Irs efile Please click the link to view the image. Irs efile Tax Publications for Business Taxpayers Prev Up Next Home More Online Publications
Money RSS Feeds
Government RSS feeds on the economy, federal reserve, consumer information, and the U.S. Mint.
The Irs Efile
Irs efile 1. Irs efile Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). Irs efile These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). Irs efile In addition, the following are subject to the tax on unrelated business income. Irs efile Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). Irs efile State and municipal colleges and universities. Irs efile Qualified state tuition programs. Irs efile Medical savings accounts (MSAs) described in section 220(d). Irs efile Coverdell savings accounts described in section 530. Irs efile U. Irs efile S. Irs efile instrumentalities. Irs efile A corporation that is a U. Irs efile S. Irs efile instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. Irs efile Colleges and universities. Irs efile Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. Irs efile As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). Irs efile The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. Irs efile It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Irs efile If the business activity is unrelated, the income in both instances will be subject to the tax. Irs efile If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. Irs efile Title-holding corporations. Irs efile When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. Irs efile Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. Irs efile However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Irs efile Example. Irs efile X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Irs efile During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Irs efile X also receives $100,000 from source N, which is not related to A's exempt function. Irs efile X and A file a consolidated return for the tax year. Irs efile X has unrelated business income of $100,000. Irs efile Prev Up Next Home More Online Publications