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2009 Federal Income Tax Forms

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2009 Federal Income Tax Forms

2009 federal income tax forms Index Symbols 10% owners, Ten-percent owners. 2009 federal income tax forms 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). 2009 federal income tax forms A Acceptance agent, Unexpected payment. 2009 federal income tax forms Accounts, offshore, Offshore accounts. 2009 federal income tax forms Alien Illegal, Illegal aliens. 2009 federal income tax forms Nonresident, Nonresident alien. 2009 federal income tax forms Resident, Resident alien. 2009 federal income tax forms Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. 2009 federal income tax forms Allocation information, Failure to provide allocation information. 2009 federal income tax forms American Samoa, U. 2009 federal income tax forms S. 2009 federal income tax forms Virgin Islands and American Samoa corporations. 2009 federal income tax forms Amount to withhold, Determination of amount to withhold. 2009 federal income tax forms Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2009 federal income tax forms Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2009 federal income tax forms Banks, interest received by, Banks. 2009 federal income tax forms Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. 2009 federal income tax forms Branch profits tax, Corporation subject to branch profits tax. 2009 federal income tax forms C Canada, Exception 3. 2009 federal income tax forms , Deposit interest paid to nonresident alien individuals in 2012. 2009 federal income tax forms , Deposit interest paid to certain nonresident alien individuals in 2013. 2009 federal income tax forms Capital gains, Capital gains (Income Code 9). 2009 federal income tax forms Central withholding agreements, Income Code 43. 2009 federal income tax forms Consent dividends, Consent dividends. 2009 federal income tax forms , Consent dividends. 2009 federal income tax forms Contingent interest, Contingent interest. 2009 federal income tax forms Controlled foreign corporations, interest paid to, Controlled foreign corporations. 2009 federal income tax forms Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2009 federal income tax forms Covenant not to compete, Covenant not to compete. 2009 federal income tax forms Crew members, Crew members. 2009 federal income tax forms D Dependent personal services, Pay for dependent personal services (Income Code 17). 2009 federal income tax forms Allowance for personal exemptions, Withholding exemptions. 2009 federal income tax forms Defined, Pay for dependent personal services (Income Code 17). 2009 federal income tax forms Exempt from withholding, Graduated rates. 2009 federal income tax forms Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). 2009 federal income tax forms Disregarded entities, Disregarded entities. 2009 federal income tax forms Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). 2009 federal income tax forms Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). 2009 federal income tax forms Foreign corporations, Dividends paid by foreign corporations (Income Code 8). 2009 federal income tax forms In general, Dividends Documentary evidence, Documentary evidence. 2009 federal income tax forms , Documentary Evidence, Documentary evidence. 2009 federal income tax forms Documentation From foreign beneficial owners and U. 2009 federal income tax forms S. 2009 federal income tax forms payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. 2009 federal income tax forms E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. 2009 federal income tax forms Electronic deposit rules, Electronic deposit requirement. 2009 federal income tax forms Employees, Employees. 2009 federal income tax forms , Employee. 2009 federal income tax forms Employer, Employer. 2009 federal income tax forms F Federal unemployment tax, Federal unemployment tax (FUTA). 2009 federal income tax forms Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. 2009 federal income tax forms Financial institutions, Branches of financial institutions. 2009 federal income tax forms FIRPTA withholding, U. 2009 federal income tax forms S. 2009 federal income tax forms real property interest. 2009 federal income tax forms , U. 2009 federal income tax forms S. 2009 federal income tax forms Real Property Interest Fiscally transparent entity, Fiscally transparent entity. 2009 federal income tax forms Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. 2009 federal income tax forms 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. 2009 federal income tax forms S. 2009 federal income tax forms branches of foreign banks and foreign insurance companies. 2009 federal income tax forms , Income paid to U. 2009 federal income tax forms S. 2009 federal income tax forms branch of foreign bank or insurance company. 2009 federal income tax forms Charitable organizations, Other foreign organizations, associations, and charitable institutions. 2009 federal income tax forms Corporations, Foreign corporations. 2009 federal income tax forms Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. 2009 federal income tax forms S. 2009 federal income tax forms branches of foreign banks and foreign insurance companies. 2009 federal income tax forms , Income paid to U. 2009 federal income tax forms S. 2009 federal income tax forms branch of foreign bank or insurance company. 2009 federal income tax forms Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. 2009 federal income tax forms Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. 2009 federal income tax forms Person, Foreign Persons Private foundation, Foreign private foundations. 2009 federal income tax forms , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. 2009 federal income tax forms Trusts, Foreign simple and grantor trust. 2009 federal income tax forms Form 1042, Withholding and Reporting Obligations, Form 1042 filing. 2009 federal income tax forms , Responsibilities of WT. 2009 federal income tax forms , Form 1042. 2009 federal income tax forms 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. 2009 federal income tax forms , Form 1042-S reporting. 2009 federal income tax forms , Form 1042 filing. 2009 federal income tax forms , Form 1042-S. 2009 federal income tax forms 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2009 federal income tax forms 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. 2009 federal income tax forms 4419, Electronic reporting. 2009 federal income tax forms 7004, Extension to file Form 1042. 2009 federal income tax forms 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2009 federal income tax forms 8288, Reporting and Paying the Tax, Form 8288, U. 2009 federal income tax forms S. 2009 federal income tax forms Withholding Tax Return for Dispositions by Foreign Persons of U. 2009 federal income tax forms S. 2009 federal income tax forms Real Property Interests. 2009 federal income tax forms 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2009 federal income tax forms S. 2009 federal income tax forms Real Property Interests. 2009 federal income tax forms 8288-B, Categories (1), (2), and (3). 2009 federal income tax forms 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). 2009 federal income tax forms 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. 2009 federal income tax forms 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). 2009 federal income tax forms 8833, Claiming treaty benefits. 2009 federal income tax forms 940, Federal unemployment tax (FUTA). 2009 federal income tax forms 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2009 federal income tax forms 972, Consent dividends. 2009 federal income tax forms SS-4, U. 2009 federal income tax forms S. 2009 federal income tax forms Taxpayer Identification Numbers SS-5, U. 2009 federal income tax forms S. 2009 federal income tax forms Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2009 federal income tax forms , Form W-2. 2009 federal income tax forms W-4, Alternate withholding procedure. 2009 federal income tax forms , Form W-4, Employee's Withholding Allowance Certificate. 2009 federal income tax forms , Withholding exemptions. 2009 federal income tax forms , Special instructions for Form W-4. 2009 federal income tax forms W-7, U. 2009 federal income tax forms S. 2009 federal income tax forms Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. 2009 federal income tax forms W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. 2009 federal income tax forms W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. 2009 federal income tax forms S. 2009 federal income tax forms Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). 2009 federal income tax forms G Gambling winnings, Gambling winnings (Income Code 28). 2009 federal income tax forms Graduated rates, Graduated rates. 2009 federal income tax forms Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 2009 federal income tax forms Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. 2009 federal income tax forms Guam, Guam or Northern Mariana Islands corporations. 2009 federal income tax forms H Help (see Tax help) I Identification number, taxpayer, U. 2009 federal income tax forms S. 2009 federal income tax forms Taxpayer Identification Numbers, Identification numbers. 2009 federal income tax forms Illegal aliens, Illegal aliens. 2009 federal income tax forms Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. 2009 federal income tax forms Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. 2009 federal income tax forms Source of, Source of Income Transportation, Transportation income. 2009 federal income tax forms Income code 01, Interest paid by U. 2009 federal income tax forms S. 2009 federal income tax forms obligors—general (Income Code 1). 2009 federal income tax forms 02, Interest on real property mortgages (Income Code 2). 2009 federal income tax forms 03, Interest paid to controlling foreign corporations (Income Code 3). 2009 federal income tax forms 04, Interest paid by foreign corporations (Income Code 4). 2009 federal income tax forms 06, Dividends paid by U. 2009 federal income tax forms S. 2009 federal income tax forms corporations — general (Income Code 6). 2009 federal income tax forms 07, Dividends qualifying for direct dividend rate (Income Code 7). 2009 federal income tax forms 08, Dividends paid by foreign corporations (Income Code 8). 2009 federal income tax forms 09, Capital gains (Income Code 9). 2009 federal income tax forms 10, Industrial royalties (Income Code 10). 2009 federal income tax forms 11, Motion picture or television copyright royalties (Income Code 11). 2009 federal income tax forms 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). 2009 federal income tax forms 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). 2009 federal income tax forms 17, Pay for dependent personal services (Income Code 17). 2009 federal income tax forms 18, Pay for teaching (Income Code 18). 2009 federal income tax forms 19, Pay during studying and training (Income Code 19). 2009 federal income tax forms 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). 2009 federal income tax forms 29, Interest on deposits (Income Code 29). 2009 federal income tax forms 30, Original issue discount (Income Code 30). 2009 federal income tax forms 50, Other income (Income Code 50). 2009 federal income tax forms Independent personal services Defined, Pay for independent personal services (Income Code 16). 2009 federal income tax forms Exempt from withholding, Pay for independent personal services (Income Code 16). 2009 federal income tax forms , 30% rate. 2009 federal income tax forms India, Students and business apprentices from India. 2009 federal income tax forms Indirect account holders, Indirect Account Holders Installment payment, Installment payments. 2009 federal income tax forms , Installment payments. 2009 federal income tax forms Insurance proceeds, Insurance proceeds. 2009 federal income tax forms Interest Contingent, Contingent interest. 2009 federal income tax forms Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2009 federal income tax forms Deposits, Interest on deposits (Income Code 29). 2009 federal income tax forms Foreign business arrangements, Interest from foreign business arrangements. 2009 federal income tax forms Foreign corporations, Interest paid by foreign corporations (Income Code 4). 2009 federal income tax forms Income, Interest Portfolio, Portfolio interest. 2009 federal income tax forms , Interest that does not qualify as portfolio interest. 2009 federal income tax forms Real property mortgages, Interest on real property mortgages (Income Code 2). 2009 federal income tax forms Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 2009 federal income tax forms Qualified, Qualified intermediary. 2009 federal income tax forms , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 2009 federal income tax forms S. 2009 federal income tax forms Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 2009 federal income tax forms M Magnetic media reporting, Electronic reporting. 2009 federal income tax forms Marketable securities, Marketable securities. 2009 federal income tax forms Mexico, Exception 3. 2009 federal income tax forms Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 2009 federal income tax forms N Non-registered obligations, Obligations not in registered form. 2009 federal income tax forms Nonqualified intermediary, Nonqualified intermediary. 2009 federal income tax forms , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 2009 federal income tax forms Married to U. 2009 federal income tax forms S. 2009 federal income tax forms citizen or resident, Married to U. 2009 federal income tax forms S. 2009 federal income tax forms citizen or resident alien. 2009 federal income tax forms Nonwage pay, Pay that is not wages. 2009 federal income tax forms Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 2009 federal income tax forms Notional principal contract income, Notional principal contract income. 2009 federal income tax forms NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. 2009 federal income tax forms Obligations: Not in registered form, Obligations not in registered form. 2009 federal income tax forms Offshore accounts, Offshore accounts. 2009 federal income tax forms Original issue discount, Original issue discount (Income Code 30). 2009 federal income tax forms Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 2009 federal income tax forms Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 2009 federal income tax forms Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 2009 federal income tax forms , Smaller partnerships and trusts. 2009 federal income tax forms , Smaller partnerships and trusts. 2009 federal income tax forms Withholding foreign, Withholding foreign partnership and foreign trust. 2009 federal income tax forms , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). 2009 federal income tax forms Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). 2009 federal income tax forms Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. 2009 federal income tax forms Studying, Pay during studying and training (Income Code 19). 2009 federal income tax forms Teaching, Pay for teaching (Income Code 18). 2009 federal income tax forms Training, Pay during studying and training (Income Code 19). 2009 federal income tax forms Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. 2009 federal income tax forms Form 1042, Penalties Form 8804, Penalties. 2009 federal income tax forms Form 8805, Penalties. 2009 federal income tax forms Magnetic media, Failure to file electronically. 2009 federal income tax forms Trust fund recovery, Trust fund recovery penalty. 2009 federal income tax forms Pensions, Pension payments. 2009 federal income tax forms , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2009 federal income tax forms Per diem, Per diem paid by the U. 2009 federal income tax forms S. 2009 federal income tax forms Government. 2009 federal income tax forms Personal service income, Personal service income. 2009 federal income tax forms Pooled withholding information, Pooled withholding information. 2009 federal income tax forms Portfolio interest, Portfolio interest. 2009 federal income tax forms , Interest that does not qualify as portfolio interest. 2009 federal income tax forms Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. 2009 federal income tax forms Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. 2009 federal income tax forms S. 2009 federal income tax forms possession. 2009 federal income tax forms , Exception 4. 2009 federal income tax forms Q QI withholding agreement, QI withholding agreement. 2009 federal income tax forms Qualified intermediary, Qualified intermediary. 2009 federal income tax forms , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. 2009 federal income tax forms Dividends paid by, Dividends paid by U. 2009 federal income tax forms S. 2009 federal income tax forms corporations — general (Income Code 6). 2009 federal income tax forms R Racing purses, Racing purses. 2009 federal income tax forms Real property interest Disposition of, U. 2009 federal income tax forms S. 2009 federal income tax forms Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. 2009 federal income tax forms Registered obligations, Obligations in registered form. 2009 federal income tax forms Researchers, Tax treaties. 2009 federal income tax forms Resident alien defined, Resident alien. 2009 federal income tax forms Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. 2009 federal income tax forms S. 2009 federal income tax forms Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2009 federal income tax forms S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. 2009 federal income tax forms Scholarship, Scholarships, fellowships, and grants. 2009 federal income tax forms , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. 2009 federal income tax forms , Income from securities. 2009 federal income tax forms Services performed outside the U. 2009 federal income tax forms S. 2009 federal income tax forms , Services performed outside the United States. 2009 federal income tax forms Short-term obligation, Short-term obligations. 2009 federal income tax forms Social security, Social security and Medicare tax. 2009 federal income tax forms Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. 2009 federal income tax forms T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. 2009 federal income tax forms Dependent personal services, Tax treaties. 2009 federal income tax forms Entertainers and athletes, Tax treaties. 2009 federal income tax forms Gains, Tax treaties. 2009 federal income tax forms Gambling winnings, Tax treaties. 2009 federal income tax forms Independent personal services, Tax treaties. 2009 federal income tax forms Student, Tax treaties. 2009 federal income tax forms Students and trainees, Tax treaties. 2009 federal income tax forms Tables, Tax Treaty Tables Teaching, Tax treaties. 2009 federal income tax forms Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. 2009 federal income tax forms Taxpayer identification number (TIN), U. 2009 federal income tax forms S. 2009 federal income tax forms Taxpayer Identification Numbers, Identification numbers. 2009 federal income tax forms Exceptions, Exceptions to TIN requirement. 2009 federal income tax forms Teachers, Pay for teaching (Income Code 18). 2009 federal income tax forms Ten-percent owners, Ten-percent owners. 2009 federal income tax forms Territorial limits, Territorial limits. 2009 federal income tax forms Totalization agreements, Social security and Medicare tax. 2009 federal income tax forms Transportation income, Transportation income. 2009 federal income tax forms Travel expenses, Travel expenses. 2009 federal income tax forms Trust Territory of the Pacific Islands, Income from U. 2009 federal income tax forms S. 2009 federal income tax forms Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2009 federal income tax forms Trusts Foreign, Foreign simple and grantor trust. 2009 federal income tax forms Smaller, Smaller partnerships and trusts. 2009 federal income tax forms Withholding foreign, Withholding foreign partnership and foreign trust. 2009 federal income tax forms , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. 2009 federal income tax forms S. 2009 federal income tax forms agent of foreign person, U. 2009 federal income tax forms S. 2009 federal income tax forms agent of foreign person. 2009 federal income tax forms U. 2009 federal income tax forms S. 2009 federal income tax forms branch Foreign bank, U. 2009 federal income tax forms S. 2009 federal income tax forms branches of foreign banks and foreign insurance companies. 2009 federal income tax forms , Income paid to U. 2009 federal income tax forms S. 2009 federal income tax forms branch of foreign bank or insurance company. 2009 federal income tax forms Foreign insurance company, U. 2009 federal income tax forms S. 2009 federal income tax forms branches of foreign banks and foreign insurance companies. 2009 federal income tax forms , Income paid to U. 2009 federal income tax forms S. 2009 federal income tax forms branch of foreign bank or insurance company. 2009 federal income tax forms Foreign person, U. 2009 federal income tax forms S. 2009 federal income tax forms branches of foreign persons. 2009 federal income tax forms U. 2009 federal income tax forms S. 2009 federal income tax forms national, 30% rate. 2009 federal income tax forms U. 2009 federal income tax forms S. 2009 federal income tax forms real property interest, U. 2009 federal income tax forms S. 2009 federal income tax forms real property interest. 2009 federal income tax forms U. 2009 federal income tax forms S. 2009 federal income tax forms savings bonds, Income from U. 2009 federal income tax forms S. 2009 federal income tax forms Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2009 federal income tax forms U. 2009 federal income tax forms S. 2009 federal income tax forms territorial limits, Territorial limits. 2009 federal income tax forms U. 2009 federal income tax forms S. 2009 federal income tax forms Virgin Islands, U. 2009 federal income tax forms S. 2009 federal income tax forms Virgin Islands and American Samoa corporations. 2009 federal income tax forms Unexpected payment, Unexpected payment. 2009 federal income tax forms W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. 2009 federal income tax forms When to withhold, When to withhold. 2009 federal income tax forms Withhold, amount to, Determination of amount to withhold. 2009 federal income tax forms Withhold, when to, When to withhold. 2009 federal income tax forms Withholding Agreements, QI withholding agreement. 2009 federal income tax forms , WP and WT withholding agreements. 2009 federal income tax forms , Withholding agreements. 2009 federal income tax forms , Income Code 43. 2009 federal income tax forms Alternative procedure, Alternative procedure. 2009 federal income tax forms Certificate, Withholding Certificates, Withholding certificate. 2009 federal income tax forms Rate pool, Pooled withholding information. 2009 federal income tax forms Real property, U. 2009 federal income tax forms S. 2009 federal income tax forms Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. 2009 federal income tax forms Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. 2009 federal income tax forms Exemption, Withholding exemption. 2009 federal income tax forms Final payment exemption, Final payment exemption. 2009 federal income tax forms Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. 2009 federal income tax forms Scholarships and fellowship grants, Alternate withholding procedure. 2009 federal income tax forms Students, Tax treaties. 2009 federal income tax forms Withholding agreements, Withholding agreements. 2009 federal income tax forms , Income Code 43. 2009 federal income tax forms Prev  Up     Home   More Online Publications
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Electronic Filing Options for Business and Self-Employed Taxpayers
There are electronic filing options available for many of the taxes and forms that small businesses are required to file, such as excise and employment taxes, Forms 1120, 7004, 1041 and various information returns.

Employer Identification Number
An Employer Identification Number (EIN), also known as a federal tax identification number, is used to identify tax reports to the IRS.

Business Taxes
The form of business you operate determines what taxes you must pay and how you pay them.

Estimated Taxes
Federal income tax is a pay-as-you-go tax. You must pay the tax as you earn or receive income during the year. There are two ways to pay as you go: withholding and estimated taxes.

Employment Taxes for Small Businesses
If you have employees, you are responsible for several federal, state, and local taxes. As an employer, you must withhold Federal income tax withholding, social security and Medicare taxes, and Federal Unemployment Tax Act (FUTA) taxes.

Self-Employment Taxes
The self-employment tax is a social security and Medicare tax for individuals who work for themselves.

Reporting Information Returns
Your business may be required to file information returns to report certain types of payments made during the year.

e-File Form 940, 941 or 944 for Small Businesses
Learn your options for e-filing form 940, 941 or 944 for Small Businesses.

Filing Past Due Tax Returns
Before you decide not to file your tax return on time or not pay all of your taxes when they are due, consider this.

Reporting Payments to Independent Contractors
If you pay independent contractors, you may have to file Form 1099-MISC, Miscellaneous Income, to report payments for services performed for your trade or business.

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Page Last Reviewed or Updated: 21-Mar-2014

The 2009 Federal Income Tax Forms

2009 federal income tax forms 2. 2009 federal income tax forms   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. 2009 federal income tax forms The pay may be in cash, property, or services. 2009 federal income tax forms It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. 2009 federal income tax forms For information about deducting employment taxes, see chapter 5. 2009 federal income tax forms You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. 2009 federal income tax forms Empowerment zone employment credit (Form 8844). 2009 federal income tax forms Indian employment credit (Form 8845). 2009 federal income tax forms Work opportunity credit (Form 5884). 2009 federal income tax forms Credit for employer differential wage payments (Form 8932). 2009 federal income tax forms Reduce your deduction for employee wages by the amount of employment credits you claim. 2009 federal income tax forms For more information about these credits, see the form on which the credit is claimed. 2009 federal income tax forms Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. 2009 federal income tax forms Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. 2009 federal income tax forms These and other requirements that apply to all business expenses are explained in chapter 1. 2009 federal income tax forms In addition, the pay must meet both of the following tests. 2009 federal income tax forms Test 1. 2009 federal income tax forms It must be reasonable. 2009 federal income tax forms Test 2. 2009 federal income tax forms It must be for services performed. 2009 federal income tax forms The form or method of figuring the pay does not affect its deductibility. 2009 federal income tax forms For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. 2009 federal income tax forms Test 1—Reasonableness You must be able to prove that the pay is reasonable. 2009 federal income tax forms Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. 2009 federal income tax forms If the pay is excessive, the excess pay is disallowed as a deduction. 2009 federal income tax forms Factors to consider. 2009 federal income tax forms   Determine the reasonableness of pay by the facts and circumstances. 2009 federal income tax forms Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. 2009 federal income tax forms   To determine if pay is reasonable, also consider the following items and any other pertinent facts. 2009 federal income tax forms The duties performed by the employee. 2009 federal income tax forms The volume of business handled. 2009 federal income tax forms The character and amount of responsibility. 2009 federal income tax forms The complexities of your business. 2009 federal income tax forms The amount of time required. 2009 federal income tax forms The cost of living in the locality. 2009 federal income tax forms The ability and achievements of the individual employee performing the service. 2009 federal income tax forms The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. 2009 federal income tax forms Your policy regarding pay for all your employees. 2009 federal income tax forms The history of pay for each employee. 2009 federal income tax forms Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. 2009 federal income tax forms Employee-shareholder salaries. 2009 federal income tax forms   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. 2009 federal income tax forms The excessive part of the salary would not be allowed as a salary deduction by the corporation. 2009 federal income tax forms For more information on corporate distributions to shareholders, see Publication 542, Corporations. 2009 federal income tax forms Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. 2009 federal income tax forms For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. 2009 federal income tax forms Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. 2009 federal income tax forms If you give property to an employee as an employee achievement award, your deduction may be limited. 2009 federal income tax forms Achievement awards. 2009 federal income tax forms   An achievement award is an item of tangible personal property that meets all the following requirements. 2009 federal income tax forms It is given to an employee for length of service or safety achievement. 2009 federal income tax forms It is awarded as part of a meaningful presentation. 2009 federal income tax forms It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. 2009 federal income tax forms Length-of-service award. 2009 federal income tax forms    An award will qualify as a length-of-service award only if either of the following applies. 2009 federal income tax forms The employee receives the award after his or her first 5 years of employment. 2009 federal income tax forms The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. 2009 federal income tax forms Safety achievement award. 2009 federal income tax forms    An award for safety achievement will qualify as an achievement award unless one of the following applies. 2009 federal income tax forms It is given to a manager, administrator, clerical employee, or other professional employee. 2009 federal income tax forms During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). 2009 federal income tax forms Deduction limit. 2009 federal income tax forms   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. 2009 federal income tax forms $400 for awards that are not qualified plan awards. 2009 federal income tax forms $1,600 for all awards, whether or not qualified plan awards. 2009 federal income tax forms   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. 2009 federal income tax forms   A highly compensated employee is an employee who meets either of the following tests. 2009 federal income tax forms The employee was a 5% owner at any time during the year or the preceding year. 2009 federal income tax forms The employee received more than $115,000 in pay for the preceding year. 2009 federal income tax forms You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. 2009 federal income tax forms   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. 2009 federal income tax forms To figure this average cost, ignore awards of nominal value. 2009 federal income tax forms Deduct achievement awards as a nonwage business expense on your return or business schedule. 2009 federal income tax forms You may not owe employment taxes on the value of some achievement awards you provide to an employee. 2009 federal income tax forms See Publication 15-B. 2009 federal income tax forms Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. 2009 federal income tax forms However, the total bonuses, salaries, and other pay must be reasonable for the services performed. 2009 federal income tax forms If the bonus is paid in property, see Property , later. 2009 federal income tax forms Gifts of nominal value. 2009 federal income tax forms    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. 2009 federal income tax forms Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. 2009 federal income tax forms For more information on this deduction limit, see Meals and lodging , later. 2009 federal income tax forms Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. 2009 federal income tax forms Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. 2009 federal income tax forms For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. 2009 federal income tax forms Fringe Benefits A fringe benefit is a form of pay for the performance of services. 2009 federal income tax forms You can generally deduct the cost of fringe benefits. 2009 federal income tax forms You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. 2009 federal income tax forms You also may not owe employment taxes on the value of the fringe benefits. 2009 federal income tax forms See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. 2009 federal income tax forms Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. 2009 federal income tax forms Certain fringe benefits are discussed next. 2009 federal income tax forms See Publication 15-B for more details on these and other fringe benefits. 2009 federal income tax forms Meals and lodging. 2009 federal income tax forms   You can usually deduct the cost of furnishing meals and lodging to your employees. 2009 federal income tax forms Deduct the cost in whatever category the expense falls. 2009 federal income tax forms For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. 2009 federal income tax forms If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. 2009 federal income tax forms Deduction limit on meals. 2009 federal income tax forms   You can generally deduct only 50% of the cost of furnishing meals to your employees. 2009 federal income tax forms However, you can deduct the full cost of the following meals. 2009 federal income tax forms Meals whose value you include in an employee's wages. 2009 federal income tax forms Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. 2009 federal income tax forms This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. 2009 federal income tax forms Meals you furnish to your employees at the work site when you operate a restaurant or catering service. 2009 federal income tax forms Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. 2009 federal income tax forms Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). 2009 federal income tax forms This does not include meals you furnish on vessels primarily providing luxury water transportation. 2009 federal income tax forms Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. 2009 federal income tax forms This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. 2009 federal income tax forms Employee benefit programs. 2009 federal income tax forms   Employee benefit programs include the following. 2009 federal income tax forms Accident and health plans. 2009 federal income tax forms Adoption assistance. 2009 federal income tax forms Cafeteria plans. 2009 federal income tax forms Dependent care assistance. 2009 federal income tax forms Education assistance. 2009 federal income tax forms Life insurance coverage. 2009 federal income tax forms Welfare benefit funds. 2009 federal income tax forms   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. 2009 federal income tax forms For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. 2009 federal income tax forms ). 2009 federal income tax forms Life insurance coverage. 2009 federal income tax forms   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. 2009 federal income tax forms See Regulations section 1. 2009 federal income tax forms 264-1 for more information. 2009 federal income tax forms Welfare benefit funds. 2009 federal income tax forms   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. 2009 federal income tax forms Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. 2009 federal income tax forms   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. 2009 federal income tax forms If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. 2009 federal income tax forms   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. 2009 federal income tax forms The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. 2009 federal income tax forms The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. 2009 federal income tax forms These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. 2009 federal income tax forms   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. 2009 federal income tax forms Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. 2009 federal income tax forms However, if the employee performs no services, treat the amount you advanced as a loan. 2009 federal income tax forms If the employee does not repay the loan, treat it as income to the employee. 2009 federal income tax forms Below-market interest rate loans. 2009 federal income tax forms   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. 2009 federal income tax forms See Below-Market Loans in chapter 4. 2009 federal income tax forms Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. 2009 federal income tax forms The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. 2009 federal income tax forms You can claim the deduction only for the tax year in which your employee includes the property's value in income. 2009 federal income tax forms Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. 2009 federal income tax forms You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. 2009 federal income tax forms Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. 2009 federal income tax forms These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. 2009 federal income tax forms Restricted property. 2009 federal income tax forms   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. 2009 federal income tax forms However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. 2009 federal income tax forms    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. 2009 federal income tax forms This means that the recipient is not likely to have to give up his or her rights in the property in the future. 2009 federal income tax forms Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. 2009 federal income tax forms However, your deduction may be limited. 2009 federal income tax forms If you make the payment under an accountable plan, deduct it in the category of the expense paid. 2009 federal income tax forms For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. 2009 federal income tax forms If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. 2009 federal income tax forms See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. 2009 federal income tax forms Sick and Vacation Pay Sick pay. 2009 federal income tax forms   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. 2009 federal income tax forms However, your deduction is limited to amounts not compensated by insurance or other means. 2009 federal income tax forms Vacation pay. 2009 federal income tax forms   Vacation pay is an employee benefit. 2009 federal income tax forms It includes amounts paid for unused vacation leave. 2009 federal income tax forms You can deduct vacation pay only in the tax year in which the employee actually receives it. 2009 federal income tax forms This rule applies regardless of whether you use the cash or accrual method of accounting. 2009 federal income tax forms Prev  Up  Next   Home   More Online Publications