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Online Taxes H&rblock

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Online Taxes H&rblock

Online taxes h&rblock 2. Online taxes h&rblock   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Online taxes h&rblock Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Online taxes h&rblock S. Online taxes h&rblock or foreign source income. Online taxes h&rblock This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Online taxes h&rblock S. Online taxes h&rblock Virgin Islands (USVI). Online taxes h&rblock Generally, the same rules that apply for determining U. Online taxes h&rblock S. Online taxes h&rblock source income also apply for determining possession source income. Online taxes h&rblock However, there are some important exceptions to these rules. Online taxes h&rblock Both the general rules and the exceptions are discussed in this chapter. Online taxes h&rblock U. Online taxes h&rblock S. Online taxes h&rblock income rule. Online taxes h&rblock   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Online taxes h&rblock Table 2-1 shows the general rules for determining whether income is from sources within the United States. Online taxes h&rblock Table 2-1. Online taxes h&rblock General Rules for Determining U. Online taxes h&rblock S. Online taxes h&rblock Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Online taxes h&rblock Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Online taxes h&rblock For more information, see Regulations section 1. Online taxes h&rblock 863-1(b). Online taxes h&rblock Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Online taxes h&rblock Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Online taxes h&rblock Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Online taxes h&rblock It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Online taxes h&rblock Services performed wholly within a relevant possession. Online taxes h&rblock   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Online taxes h&rblock However, there is an exception for income earned as a member of the U. Online taxes h&rblock S. Online taxes h&rblock Armed Forces or a civilian spouse. Online taxes h&rblock U. Online taxes h&rblock S. Online taxes h&rblock Armed Forces. Online taxes h&rblock   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Online taxes h&rblock However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Online taxes h&rblock Civilian spouse of active duty member of the U. Online taxes h&rblock S. Online taxes h&rblock Armed Forces. Online taxes h&rblock   If you are a bona fide resident of a U. Online taxes h&rblock S. Online taxes h&rblock possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Online taxes h&rblock Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Online taxes h&rblock S. Online taxes h&rblock possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Online taxes h&rblock Services performed partly inside and partly outside a relevant possession. Online taxes h&rblock   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Online taxes h&rblock Compensation (other than certain fringe benefits) is sourced on a time basis. Online taxes h&rblock Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Online taxes h&rblock   Or, you may be permitted to use an alternative basis to determine the source of compensation. Online taxes h&rblock See Alternative basis , later. Online taxes h&rblock   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Online taxes h&rblock In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Online taxes h&rblock Time basis. Online taxes h&rblock   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Online taxes h&rblock Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Online taxes h&rblock The time period for which the income is made does not have to be a year. Online taxes h&rblock Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Online taxes h&rblock Example. Online taxes h&rblock In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Online taxes h&rblock Your Puerto Rico source income is $60,000, figured as follows. Online taxes h&rblock       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Online taxes h&rblock   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Online taxes h&rblock Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Online taxes h&rblock You determine the period to which the income is attributable based on the facts and circumstances of your case. Online taxes h&rblock For more information on multi-year compensation, see Treasury Decision (T. Online taxes h&rblock D. Online taxes h&rblock ) 9212 and Regulations section 1. Online taxes h&rblock 861-4, 2005-35 I. Online taxes h&rblock R. Online taxes h&rblock B. Online taxes h&rblock 429, available at www. Online taxes h&rblock irs. Online taxes h&rblock gov/irb/2005-35_IRB/ar14. Online taxes h&rblock html. Online taxes h&rblock Certain fringe benefits sourced on a geographical basis. Online taxes h&rblock   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Online taxes h&rblock Housing. Online taxes h&rblock Education. Online taxes h&rblock Local transportation. Online taxes h&rblock Tax reimbursement. Online taxes h&rblock Hazardous or hardship duty pay. Online taxes h&rblock Moving expense reimbursement. Online taxes h&rblock For information on determining the source of the fringe benefits listed above, see Regulations section 1. Online taxes h&rblock 861-4. Online taxes h&rblock Alternative basis. Online taxes h&rblock   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Online taxes h&rblock If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Online taxes h&rblock De minimis exception. Online taxes h&rblock   There is an exception to the rule for determining the source of income earned in a possession. Online taxes h&rblock Generally, you will not have income from a possession if during a tax year you: Are a U. Online taxes h&rblock S. Online taxes h&rblock citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Online taxes h&rblock This exception began with income earned during your 2008 tax year. Online taxes h&rblock Pensions. Online taxes h&rblock   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Online taxes h&rblock The contribution portion is sourced according to where services were performed that earned the pension. Online taxes h&rblock The investment earnings portion is sourced according to the location of the pension trust. Online taxes h&rblock Example. Online taxes h&rblock You are a U. Online taxes h&rblock S. Online taxes h&rblock citizen who worked in Puerto Rico for a U. Online taxes h&rblock S. Online taxes h&rblock company. Online taxes h&rblock All services were performed in Puerto Rico. Online taxes h&rblock Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Online taxes h&rblock S. Online taxes h&rblock pension trust of your employer. Online taxes h&rblock Distributions from the U. Online taxes h&rblock S. Online taxes h&rblock pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Online taxes h&rblock S. Online taxes h&rblock source income. Online taxes h&rblock Investment Income This category includes such income as interest, dividends, rents, and royalties. Online taxes h&rblock Interest income. Online taxes h&rblock   The source of interest income is generally determined by the residence of the payer. Online taxes h&rblock Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Online taxes h&rblock   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Online taxes h&rblock See Regulations section 1. Online taxes h&rblock 937-2(i) for more information. Online taxes h&rblock Dividends. Online taxes h&rblock   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Online taxes h&rblock There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Online taxes h&rblock For more information, see Regulations section 1. Online taxes h&rblock 937-2(g). Online taxes h&rblock Rental income. Online taxes h&rblock   Rents from property located in a relevant possession are treated as income from sources within that possession. Online taxes h&rblock Royalties. Online taxes h&rblock   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Online taxes h&rblock   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Online taxes h&rblock Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Online taxes h&rblock The most common situations are discussed below. Online taxes h&rblock Real property. Online taxes h&rblock   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Online taxes h&rblock The location of the property generally determines the source of income from the sale. Online taxes h&rblock For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Online taxes h&rblock If, however, the home you sold was located in the United States, the gain is U. Online taxes h&rblock S. Online taxes h&rblock source income. Online taxes h&rblock Personal property. Online taxes h&rblock   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Online taxes h&rblock Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Online taxes h&rblock If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Online taxes h&rblock   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Online taxes h&rblock The rules applying to sales of inventory are discussed below. Online taxes h&rblock For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Online taxes h&rblock Inventory. Online taxes h&rblock   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Online taxes h&rblock The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Online taxes h&rblock Purchased. Online taxes h&rblock   Income from the sale of inventory that you purchased is sourced where you sell the property. Online taxes h&rblock Generally, this is where title to the property passes to the buyer. Online taxes h&rblock Produced. Online taxes h&rblock   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Online taxes h&rblock For information on making the allocation, see Regulations section 1. Online taxes h&rblock 863-3(f). Online taxes h&rblock Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Online taxes h&rblock S. Online taxes h&rblock citizen or resident alien prior to becoming a bona fide resident of a possession. Online taxes h&rblock You are subject to these special rules if you meet both of the following conditions. Online taxes h&rblock For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Online taxes h&rblock For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Online taxes h&rblock If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Online taxes h&rblock Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Online taxes h&rblock S. Online taxes h&rblock tax return. Online taxes h&rblock (See chapter 3 for additional filing information. Online taxes h&rblock ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Online taxes h&rblock These rules apply to dispositions after April 11, 2005. Online taxes h&rblock For details, see Regulations section 1. Online taxes h&rblock 937-2(f)(1) and Examples 1 and 2 of section 1. Online taxes h&rblock 937-2(k). Online taxes h&rblock Example 1. Online taxes h&rblock In 2007, Cheryl Jones, a U. Online taxes h&rblock S. Online taxes h&rblock citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Online taxes h&rblock S. Online taxes h&rblock corporation listed on the New York Stock Exchange. Online taxes h&rblock On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Online taxes h&rblock Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Online taxes h&rblock On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Online taxes h&rblock On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Online taxes h&rblock Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Online taxes h&rblock The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Online taxes h&rblock This existing special rule applies if you are a U. Online taxes h&rblock S. Online taxes h&rblock citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Online taxes h&rblock S. Online taxes h&rblock assets during the 10-year period beginning when you became a bona fide resident. Online taxes h&rblock The gain is U. Online taxes h&rblock S. Online taxes h&rblock source income that generally is subject to U. Online taxes h&rblock S. Online taxes h&rblock tax if the property is either (1) located in the United States; (2) stock issued by a U. Online taxes h&rblock S. Online taxes h&rblock corporation or a debt obligation of a U. Online taxes h&rblock S. Online taxes h&rblock person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Online taxes h&rblock See chapter 3 for filing information. Online taxes h&rblock Special election. Online taxes h&rblock   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Online taxes h&rblock Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Online taxes h&rblock This election overrides both of the special rules discussed earlier. Online taxes h&rblock   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Online taxes h&rblock Marketable securities. Online taxes h&rblock   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Online taxes h&rblock Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Online taxes h&rblock S. Online taxes h&rblock holding periods. Online taxes h&rblock   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Online taxes h&rblock The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Online taxes h&rblock This is your gain (or loss) that is treated as being from sources within the relevant possession. Online taxes h&rblock If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Online taxes h&rblock Example 2. Online taxes h&rblock Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Online taxes h&rblock S. Online taxes h&rblock and possession holding periods. Online taxes h&rblock Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Online taxes h&rblock Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Online taxes h&rblock By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Online taxes h&rblock Other personal property. Online taxes h&rblock   For personal property other than marketable securities, use a time-based allocation. Online taxes h&rblock Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Online taxes h&rblock      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Online taxes h&rblock Example 3. Online taxes h&rblock In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Online taxes h&rblock On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Online taxes h&rblock On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Online taxes h&rblock She had owned the interest for a total of 1,720 days. Online taxes h&rblock Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Online taxes h&rblock The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Online taxes h&rblock By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Online taxes h&rblock Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Online taxes h&rblock Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Online taxes h&rblock These rules do not apply to amounts paid as salary or other compensation for services. Online taxes h&rblock See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Online taxes h&rblock Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Online taxes h&rblock These circumstances are listed below. Online taxes h&rblock You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Online taxes h&rblock That office or place of business is a material factor in producing the income. Online taxes h&rblock The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Online taxes h&rblock An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Online taxes h&rblock The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Online taxes h&rblock Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Online taxes h&rblock Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Online taxes h&rblock Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Online taxes h&rblock Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Online taxes h&rblock Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Online taxes h&rblock Example. Online taxes h&rblock Marcy Jackson is a bona fide resident of American Samoa. Online taxes h&rblock Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Online taxes h&rblock A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Online taxes h&rblock Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Online taxes h&rblock The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Online taxes h&rblock However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Online taxes h&rblock Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Historical Data Tables

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All Historical tables are available in Microsoft Excel file format. 

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Tables by Number:

1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 (expanded version), 13 (expanded version), 14a, 14b, 15, 16 (expanded version), 17, 18, 19 , 20, 21, 22a, 22b, 23, 24.

 


Table Descriptions

Table 1.  Individual Income Tax Returns: Selected Income and Tax Items.

Table 2.  Individual Income and Tax Data, by State and Size of Adjusted Gross Income.

Table 3.  Number of Individual Income Tax Returns, Income, Exemptions and Deductions, Tax, and Average Tax, by Size of Adjusted Gross Income.

Table 4.  Comparison of Personal Income in the National Income and Product Accounts (NIPA) with Adjusted Gross Income (AGI).  (Discontinued)

Table 5.  Personal Income and Total Adjusted Gross Income Based on Individual Income Tax Returns per National Income and Product Accounts (NIPA).  (Discontinued)

Table 6.  Total Adjusted Gross Income Estimated from National Income and Product Accounts (NIPA) and as Reported on Individual Income Tax Returns per SOI.  (Discontinued)

Table 7.  Standard, Itemized, and Total Deductions Reported on Individual Income Tax Returns.

Table 8.  Personal Income per National Income and Product Accounts (NIPA), and Taxable Income and Individual Income Tax per SOI.

Table 9.  Number of Individual Income Tax Returns, by Type of Tax Settlement.

Table 10.  Nonfarm Sole Proprietorship Returns: Selected Income Statement Items for Specified Income.

Table 11.  Partnership Returns: Selected Balance Sheet and Income Statement Items for Specified Income Years.

Table 12.  Number of Business Income Tax Returns, by Size of Business for Income Years, 1990–2009. Expanded Version.

Table 13.  Corporation Income Tax Returns: Balance Sheet, Income Statement, and Tax Items for Income Years, 1990–2009. Expanded Version.

Table 14a.  Corporation Income Tax Returns: Selected Balance Sheet, Income Statement, and Tax Items, by Standard Industrial Classification (SIC) Industrial Division.

Table 14b.  Corporation Income Tax Returns: Selected Balance Sheet, Income Statement, and Tax Items, by North American Industry Classification System (NAICS) Industrial Sector.

Table 15.  Corporation Profits Before Tax per National Income and Product Accounts (NIPA) and per SOI, and Income Subject to Tax per SOI, Income Years 1960–2007.

Table 16.  Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Exempt Organization Business Income Tax Returns: Selected Financial Data. Expanded Version.

Table 17.  Taxable Estate Tax Returns as a Percentage of Adult Deaths, Selected Years of Death, 1934–2008.

Table 18.  Treasury Department Gross Tax Collections: Amount Collected by Quarter and Fiscal Year. (Discontinued)

Table 19.  Internal Revenue Tax Refunds: Amount Refunded by Quarter and Fiscal Year. (Discontinued)

Table 20.  Federal Excise Taxes Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax.

Table 21.  Selected Returns and Forms Filed or To Be Filed by Type During Specified Calendar Years.

Table 22a.  Taxpayers Receiving Assistance.

Table 22b.  IRS Assistance for Individual Taxpayers.

Appendix to Selected Historical and Other Data Tables

Table 23.  U.S. Individual Income Tax: Personal Exemptions and Lowest and Highest Bracket Tax Rates, and Tax Base for Regular Tax.

Table 24.  U.S. Corporation Income Tax: Tax Brackets and Rates.

 


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Page Last Reviewed or Updated: 19-Jun-2013

The Online Taxes H&rblock

Online taxes h&rblock Index A Additional Medicare Tax, Step 5. Online taxes h&rblock , Line 18. Online taxes h&rblock Address change, Change of address. Online taxes h&rblock Adjustments to income Estimated tax, Adjustments to income. Online taxes h&rblock Withholding allowances, Adjustments to income (worksheet line 4). Online taxes h&rblock Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). Online taxes h&rblock AGI, AGI. Online taxes h&rblock Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. Online taxes h&rblock Annualized estimated tax worksheets, Worksheet 2-9. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. Online taxes h&rblock 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. Online taxes h&rblock 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. Online taxes h&rblock Credit against income tax, Backup withholding. Online taxes h&rblock C Capital gains and losses Annualized estimated tax, Tax on net capital gain. Online taxes h&rblock Estimated tax on net capital gain, Tax on net capital gain. Online taxes h&rblock Qualified dividends, Tax on qualified dividends and capital gains. Online taxes h&rblock Casualty and theft losses, Itemized deductions (worksheet line 1). Online taxes h&rblock Waiver of penalty, Waiver of Penalty Change of address, Change of address. Online taxes h&rblock Change of name, Name changed. Online taxes h&rblock Charitable contributions, Itemized deductions (worksheet line 1). Online taxes h&rblock Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). Online taxes h&rblock Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). Online taxes h&rblock Claim of right, Itemized deductions (worksheet line 1). Online taxes h&rblock Commodity credit corporation loans, Federal Payments Community property states, Community property states. Online taxes h&rblock Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). Online taxes h&rblock Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). Online taxes h&rblock Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). Online taxes h&rblock Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. Online taxes h&rblock Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). Online taxes h&rblock Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Online taxes h&rblock Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. Online taxes h&rblock Domestic help, Household workers. Online taxes h&rblock Definition, Household workers. Online taxes h&rblock Withholding, Household workers. Online taxes h&rblock E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. Online taxes h&rblock Nonaccountable plans, Nonaccountable plan. Online taxes h&rblock Reimbursements, Expense allowances. Online taxes h&rblock Employer Identification Numbers (EINs), Taxpayer identification number. Online taxes h&rblock Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. Online taxes h&rblock , Employer's error. Online taxes h&rblock Repaying withheld tax, Repaying withheld tax. Online taxes h&rblock Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Online taxes h&rblock Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). Online taxes h&rblock Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. Online taxes h&rblock Aliens, Aliens, Nonresident aliens. Online taxes h&rblock Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. Online taxes h&rblock Change of address, Change of address. Online taxes h&rblock Change of name, Name changed. Online taxes h&rblock Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. Online taxes h&rblock Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. Online taxes h&rblock , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. Online taxes h&rblock Higher income individuals, Higher income taxpayers. Online taxes h&rblock How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. Online taxes h&rblock Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. Online taxes h&rblock , Tax on net capital gain. Online taxes h&rblock No standard deduction, No standard deduction. Online taxes h&rblock Nonresident aliens, Nonresident aliens. Online taxes h&rblock Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. Online taxes h&rblock Separate returns, Separate Returns Sick pay, Estimated tax. Online taxes h&rblock Standard deduction, Standard deduction—line 2. Online taxes h&rblock , Line 7. Online taxes h&rblock Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. Online taxes h&rblock , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. Online taxes h&rblock 2014 Estimated Tax Worksheet, Worksheet 2-2. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. Online taxes h&rblock Foreign earned income, Worksheet 2-8. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. Online taxes h&rblock 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. Online taxes h&rblock 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. Online taxes h&rblock Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. Online taxes h&rblock Good for only one year, An exemption is good for only 1 year. Online taxes h&rblock Itemized deductions, Itemizing deductions or claiming exemptions or credits. Online taxes h&rblock Students, Students. Online taxes h&rblock Exemptions, Line 10. Online taxes h&rblock Dependents, Dependents. Online taxes h&rblock Expected taxable income, Exemptions—line 4. Online taxes h&rblock Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). Online taxes h&rblock Self, Self. Online taxes h&rblock Spouse, Spouse. Online taxes h&rblock Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). Online taxes h&rblock Allowances, Expense allowances. Online taxes h&rblock F Farmers Estimated tax, Special Rules, Farmers and fishermen. Online taxes h&rblock , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Online taxes h&rblock Gross income, Gross income from farming. Online taxes h&rblock Joint returns, Joint returns. Online taxes h&rblock Required annual payment, Farmers and fishermen. Online taxes h&rblock Underpayment penalty, Farmers and fishermen. Online taxes h&rblock , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Online taxes h&rblock Withholding for farmworkers, Farmworkers. Online taxes h&rblock Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. Online taxes h&rblock Farmers and fishermen, Fiscal year farmers and fishermen. Online taxes h&rblock Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. Online taxes h&rblock , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Online taxes h&rblock Gross income, Gross income from fishing. Online taxes h&rblock Joint returns, Joint returns. Online taxes h&rblock Required annual payment, Farmers and fishermen. Online taxes h&rblock Underpayment penalty, Farmers and fishermen. Online taxes h&rblock , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Online taxes h&rblock Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. Online taxes h&rblock , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. Online taxes h&rblock Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Online taxes h&rblock , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. Online taxes h&rblock Number of allowances claimed, Only one job (worksheet line B). Online taxes h&rblock Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. Online taxes h&rblock Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. Online taxes h&rblock Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. Online taxes h&rblock Form W-9, Withholding rules. Online taxes h&rblock Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. Online taxes h&rblock Fringe benefits, Taxable Fringe Benefits, More information. Online taxes h&rblock G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). Online taxes h&rblock , Form W-2G Winnings, Form W-2G Gross income, Gross income. Online taxes h&rblock Farming, Gross income from farming. Online taxes h&rblock Fishing, Gross income from fishing. Online taxes h&rblock H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). Online taxes h&rblock Withholding allowance, Head of household filing status (worksheet line E). Online taxes h&rblock Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. Online taxes h&rblock Underpayment penalty, Higher income taxpayers. Online taxes h&rblock Household workers, Household workers. Online taxes h&rblock I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Online taxes h&rblock IRS withholding calculator, IRS Withholding Calculator. Online taxes h&rblock Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). Online taxes h&rblock Estimated tax, expected taxable income, Itemized deductions—line 2. Online taxes h&rblock Exemption from withholding, Itemizing deductions or claiming exemptions or credits. Online taxes h&rblock Gambling losses, Itemized deductions (worksheet line 1). Online taxes h&rblock , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. Online taxes h&rblock Farmers and fishermen, Joint returns. Online taxes h&rblock Underpayment penalty, 2012 separate returns and 2013 joint return. Online taxes h&rblock M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. Online taxes h&rblock (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. Online taxes h&rblock Withholding allowances, Married individuals. Online taxes h&rblock Medical and dental expenses, Itemized deductions (worksheet line 1). Online taxes h&rblock Military retirement pay, Military retirees. Online taxes h&rblock , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. Online taxes h&rblock N Name change, Name changed. Online taxes h&rblock Net investment income tax, Step 5. Online taxes h&rblock , Line 18. Online taxes h&rblock NIIT, Step 5. Online taxes h&rblock , Line 18. Online taxes h&rblock Noncitizens Estimated tax, Aliens Withholding, Single. Online taxes h&rblock , Employees who are not citizens or residents. Online taxes h&rblock Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. Online taxes h&rblock Individual taxpayer identification numbers (ITINs), Taxpayer identification number. Online taxes h&rblock O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. Online taxes h&rblock Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. Online taxes h&rblock Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. Online taxes h&rblock Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). Online taxes h&rblock Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. Online taxes h&rblock Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. Online taxes h&rblock Excess, Accountable plan. Online taxes h&rblock Reporting Fringe benefits, How your employer reports your benefits. Online taxes h&rblock Gambling winnings, Information to give payer. Online taxes h&rblock Tips to employer, Reporting tips to your employer. Online taxes h&rblock Required annual payment, Required Annual Payment— Line 14c, Example. Online taxes h&rblock Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. Online taxes h&rblock Self-employment tax, Self-employment income. Online taxes h&rblock Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. Online taxes h&rblock Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. Online taxes h&rblock Single marital status, Single. Online taxes h&rblock Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. Online taxes h&rblock Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. Online taxes h&rblock Marital status, Marital Status Personal Allowances Worksheet, Spouse. Online taxes h&rblock Standard deduction, Standard deduction—line 2. Online taxes h&rblock , Line 7. Online taxes h&rblock State and local income taxes and property taxes, Itemized deductions (worksheet line 1). Online taxes h&rblock State or local deferred compensation plan payments, Periodic Payments Students, Students. Online taxes h&rblock Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Online taxes h&rblock Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. Online taxes h&rblock Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. Online taxes h&rblock Tips, Tips, More information. Online taxes h&rblock Total income, Total income. Online taxes h&rblock Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Online taxes h&rblock TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. Online taxes h&rblock Amended estimated tax, Underpayment penalty. Online taxes h&rblock Amended returns, Amended returns. Online taxes h&rblock Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. Online taxes h&rblock Capital gains (Worksheet 4-1), Worksheet 4-1. Online taxes h&rblock 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. Online taxes h&rblock , Farmers and Fishermen, Farmers and fishermen. Online taxes h&rblock Figuring, IRS can figure the penalty for you. Online taxes h&rblock , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. Online taxes h&rblock Joint returns, 2012 separate returns and 2013 joint return. Online taxes h&rblock Lowering or eliminating, Lowering or eliminating the penalty. Online taxes h&rblock Minimum required each period, Minimum required each period. Online taxes h&rblock No penalty, No penalty. Online taxes h&rblock No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. Online taxes h&rblock , Actual withholding method. Online taxes h&rblock Penalty figured for each period, Penalty figured separately for each period. Online taxes h&rblock Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. Online taxes h&rblock 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. Online taxes h&rblock Waiver, Waiver of Penalty When charged, When penalty is charged. Online taxes h&rblock Unemployment compensation, Unemployment Compensation, Form 1099-G. Online taxes h&rblock W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. Online taxes h&rblock , Only one job (worksheet line B). Online taxes h&rblock Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. Online taxes h&rblock Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. Online taxes h&rblock Domestic help, Household workers. Online taxes h&rblock Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. Online taxes h&rblock Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. Online taxes h&rblock Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Online taxes h&rblock , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. Online taxes h&rblock , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. Online taxes h&rblock Household workers, Household workers. Online taxes h&rblock Marital status, Marital Status Married taxpayers, Married. Online taxes h&rblock , Married individuals. Online taxes h&rblock Multiple jobs, Multiple jobs. Online taxes h&rblock Noncitizens, Single. Online taxes h&rblock , Employees who are not citizens or residents. Online taxes h&rblock Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. Online taxes h&rblock Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. Online taxes h&rblock Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. Online taxes h&rblock , Actual withholding method. Online taxes h&rblock Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Online taxes h&rblock 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. Online taxes h&rblock 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. Online taxes h&rblock Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. Online taxes h&rblock 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. Online taxes h&rblock 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. Online taxes h&rblock 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Online taxes h&rblock 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications