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Turbotax 2010 Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. Turbotax 2010 The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Turbotax 2010 Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. Turbotax 2010 You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. Turbotax 2010 You cannot deduct both. Turbotax 2010 To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. Turbotax 2010 Prev Up Next Home More Online Publications
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The Turbotax 2010
Turbotax 2010 1. Turbotax 2010 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). Turbotax 2010 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). Turbotax 2010 In addition, the following are subject to the tax on unrelated business income. Turbotax 2010 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). Turbotax 2010 State and municipal colleges and universities. Turbotax 2010 Qualified state tuition programs. Turbotax 2010 Medical savings accounts (MSAs) described in section 220(d). Turbotax 2010 Coverdell savings accounts described in section 530. Turbotax 2010 U. Turbotax 2010 S. Turbotax 2010 instrumentalities. Turbotax 2010 A corporation that is a U. Turbotax 2010 S. Turbotax 2010 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. Turbotax 2010 Colleges and universities. Turbotax 2010 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. Turbotax 2010 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). Turbotax 2010 The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. Turbotax 2010 It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Turbotax 2010 If the business activity is unrelated, the income in both instances will be subject to the tax. Turbotax 2010 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. Turbotax 2010 Title-holding corporations. Turbotax 2010 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. Turbotax 2010 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. Turbotax 2010 However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Turbotax 2010 Example. Turbotax 2010 X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Turbotax 2010 During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Turbotax 2010 X also receives $100,000 from source N, which is not related to A's exempt function. Turbotax 2010 X and A file a consolidated return for the tax year. Turbotax 2010 X has unrelated business income of $100,000. Turbotax 2010 Prev Up Next Home More Online Publications