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2009 Tax Forms 1040

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2009 Tax Forms 1040

2009 tax forms 1040 Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2009 tax forms 1040 Tax questions. 2009 tax forms 1040 Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. 2009 tax forms 1040 irs. 2009 tax forms 1040 gov/pub550. 2009 tax forms 1040 What's New Net investment income tax (NIIT). 2009 tax forms 1040  Beginning in 2013, you may be subject to the NIIT. 2009 tax forms 1040 The NIIT applies at a rate of 3. 2009 tax forms 1040 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. 2009 tax forms 1040 See Net investment income tax (NIIT) , later. 2009 tax forms 1040 Maximum capital gain rates. 2009 tax forms 1040  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 2009 tax forms 1040 See Capital Gain Tax Rates , later, for more information. 2009 tax forms 1040 Gift tax exclusion amount increased. 2009 tax forms 1040  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. 2009 tax forms 1040 See Property Received as a Gift , later. 2009 tax forms 1040 Reminders Mutual fund distributions. 2009 tax forms 1040  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. 2009 tax forms 1040 Foreign source income. 2009 tax forms 1040  If you are a U. 2009 tax forms 1040 S. 2009 tax forms 1040 citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. 2009 tax forms 1040 S. 2009 tax forms 1040 law. 2009 tax forms 1040 This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. 2009 tax forms 1040 Employee stock options. 2009 tax forms 1040  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. 2009 tax forms 1040 Photographs of missing children. 2009 tax forms 1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 tax forms 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 tax forms 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2009 tax forms 1040 Introduction This publication provides information on the tax treatment of investment income and expenses. 2009 tax forms 1040 It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. 2009 tax forms 1040 It explains what investment income is taxable and what investment expenses are deductible. 2009 tax forms 1040 It explains when and how to show these items on your tax return. 2009 tax forms 1040 It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. 2009 tax forms 1040 The glossary at the end of this publication defines many of the terms used. 2009 tax forms 1040 Investment income. 2009 tax forms 1040   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. 2009 tax forms 1040 Investment expenses. 2009 tax forms 1040   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. 2009 tax forms 1040 Qualified retirement plans and IRAs. 2009 tax forms 1040   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. 2009 tax forms 1040 The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. 2009 tax forms 1040 The tax rules that apply to retirement plan distributions are explained in the following publications. 2009 tax forms 1040 Publication 560, Retirement Plans for Small Business. 2009 tax forms 1040 Publication 571, Tax-Sheltered Annuity Plans. 2009 tax forms 1040 Publication 575, Pension and Annuity Income. 2009 tax forms 1040 Publication 590, Individual Retirement Arrangements (IRAs). 2009 tax forms 1040 Publication 721, Tax Guide to U. 2009 tax forms 1040 S. 2009 tax forms 1040 Civil Service Retirement Benefits. 2009 tax forms 1040    Comments and suggestions. 2009 tax forms 1040   We welcome your comments about this publication and your suggestions for future editions. 2009 tax forms 1040   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2009 tax forms 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 tax forms 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 tax forms 1040   You can send your comments from www. 2009 tax forms 1040 irs. 2009 tax forms 1040 gov/formspubs/. 2009 tax forms 1040 Click on “More Information” and then on “Comment on Tax Forms and Publications. 2009 tax forms 1040 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2009 tax forms 1040 Ordering forms and publications. 2009 tax forms 1040   Visit www. 2009 tax forms 1040 irs. 2009 tax forms 1040 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2009 tax forms 1040 Internal Revenue Service 1201 N. 2009 tax forms 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 tax forms 1040   If you have a tax question, check the information available on IRS. 2009 tax forms 1040 gov or call 1-800-829-1040. 2009 tax forms 1040 We cannot answer tax questions sent to either of the above addresses. 2009 tax forms 1040 Prev  Up  Next   Home   More Online Publications
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IRS Nationwide Tax Forums Online

The IRS Nationwide Tax Forums Online (NTFO) provides information for tax professionals from the speakers at the IRS Nationwide Tax Forums. Each online, self-study seminar includes interactive video synchronized with a PowerPoint presentation, along downloadable slides and complete transcripts.
NTFO seminars may be taken for either continuing professional education (CPE) credit or audit. NTFO is registered with the Internal Revenue Service and the National Association of State Boards of Accountancy (NASBA) as an approved sponsor of continuing professional education for CPAs and EAs. No prerequisites are required before taking the seminars on the NTFO website.
NTFO seminars allow its users to learn at their own pace, any time of day, from any location. The seminars are broken into chapters for easier viewing. To earn credit for a seminar, create an NTFO account and purchase the seminar, answer review questions at the end of each chapter, and pass a short, multiple-choice final examination. The seminar may be viewed repeatedly; however, the final examination can only be attempted two times. After passing the final examination, the user can immediately print the certificate of completion.
NTFO offers seminars from the 2009 through 2013 IRS Nationwide Tax Forums (some seminars are only available for audit).

IR-2013-89: Seminars from the 2013 Forums Now Available at IRS Nationwide Tax Forums Online

2013 NTFO Seminars

  • 2013 New Roth Conversion Opportunities & Other Retirement Curveballs
  • Automated Underreporter (AUR) and Correspondence Examinations
  • Collection Alternatives for your Small Business Clients
  •  The Collection Appeal Program (CAP):  Do you know what to expect during a CAP Appeal?
  • Doing the Right Thing: TIGTA, Integrity and You
  • Getting the Most out of Child-Related Tax Benefits
  • Grab the Money and Run? Retirement Plan Loans and Hardship Distributions
  • ITINs and Filing a Tax Return: Advocating for your Client during the ITIN Application Process
  • The New Form 706
  • Overview of 2013 Income Tax Changes
  • An Overview of Circular 230 and the Office of Professional Responsibility (OPR) for New Tax Professionals
  • Post Appeals Mediation (PAM): Do you know what to expect during PAM?
  • Return Preparer Fraud: Remedies for the Taxpayer
  • What Every Tax Return Preparer Needs to Know: Key Circular 230 Provisions

For more information, visit IRS Nationwide Tax Forums Online.

Page Last Reviewed or Updated: 08-Nov-2013

The 2009 Tax Forms 1040

2009 tax forms 1040 8. 2009 tax forms 1040   Foreign Insurance Taxes Table of Contents Premium. 2009 tax forms 1040 Tax is imposed on insurance policies issued by foreign insurers. 2009 tax forms 1040 Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. 2009 tax forms 1040 The following tax rates apply to each dollar (or fraction thereof) of the premium paid. 2009 tax forms 1040 Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. 2009 tax forms 1040 For example, on a premium payment of $10. 2009 tax forms 1040 10, the tax is 44 cents. 2009 tax forms 1040 Life, sickness, and accident insurance, and annuity contracts: 1 cent. 2009 tax forms 1040 For example, on a premium payment of $10. 2009 tax forms 1040 10, the tax is 11 cents. 2009 tax forms 1040 Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. 2009 tax forms 1040 However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. 2009 tax forms 1040 Premium. 2009 tax forms 1040   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. 2009 tax forms 1040 It includes any additional charge or assessment payable under the contract, whether in one sum or installments. 2009 tax forms 1040 If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. 2009 tax forms 1040 When liability attaches. 2009 tax forms 1040   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. 2009 tax forms 1040 A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. 2009 tax forms 1040 Who must file. 2009 tax forms 1040   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. 2009 tax forms 1040 Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. 2009 tax forms 1040    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. 2009 tax forms 1040 These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. 2009 tax forms 1040 If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. 2009 tax forms 1040   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. 2009 tax forms 1040 During this period, the records must be readily accessible to the IRS. 2009 tax forms 1040   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. 2009 tax forms 1040 For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. 2009 tax forms 1040 Rul. 2009 tax forms 1040 2008-15. 2009 tax forms 1040 You can find Rev. 2009 tax forms 1040 Rul. 2009 tax forms 1040 2008-15 on page 633 of I. 2009 tax forms 1040 R. 2009 tax forms 1040 B. 2009 tax forms 1040 2008-12 at www. 2009 tax forms 1040 irs. 2009 tax forms 1040 gov/pub/irs-irbs/irb08-12. 2009 tax forms 1040 pdf. 2009 tax forms 1040 Treaty-based positions under IRC 6114. 2009 tax forms 1040   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. 2009 tax forms 1040   Attach any disclosure statement to the first quarter Form 720. 2009 tax forms 1040 You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. 2009 tax forms 1040 See the Instructions for Form 720 for information on how and where to file. 2009 tax forms 1040   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. 2009 tax forms 1040 S. 2009 tax forms 1040 treaties. 2009 tax forms 1040 Prev  Up  Next   Home   More Online Publications