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2010 Electronic Tax Filing

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2010 Electronic Tax Filing

2010 electronic tax filing 1. 2010 electronic tax filing   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). 2010 electronic tax filing 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). 2010 electronic tax filing In addition, the following are subject to the tax on unrelated business income. 2010 electronic tax filing 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). 2010 electronic tax filing State and municipal colleges and universities. 2010 electronic tax filing Qualified state tuition programs. 2010 electronic tax filing Medical savings accounts (MSAs) described in section 220(d). 2010 electronic tax filing Coverdell savings accounts described in section 530. 2010 electronic tax filing U. 2010 electronic tax filing S. 2010 electronic tax filing instrumentalities. 2010 electronic tax filing   A corporation that is a U. 2010 electronic tax filing S. 2010 electronic tax filing 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. 2010 electronic tax filing Colleges and universities. 2010 electronic tax filing   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. 2010 electronic tax filing 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). 2010 electronic tax filing   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. 2010 electronic tax filing It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. 2010 electronic tax filing If the business activity is unrelated, the income in both instances will be subject to the tax. 2010 electronic tax filing 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. 2010 electronic tax filing Title-holding corporations. 2010 electronic tax filing   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. 2010 electronic tax filing   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. 2010 electronic tax filing However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. 2010 electronic tax filing Example. 2010 electronic tax filing X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. 2010 electronic tax filing During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. 2010 electronic tax filing X also receives $100,000 from source N, which is not related to A's exempt function. 2010 electronic tax filing X and A file a consolidated return for the tax year. 2010 electronic tax filing X has unrelated business income of $100,000. 2010 electronic tax filing Prev  Up  Next   Home   More Online Publications
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Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Boise, ID

Website: Better Business Bureau

Email: info@boise.bbb.org

Address: Better Business Bureau
1200 N. Curtis Rd.
Boise, ID 83706

Phone Number: 208-342-4649

Idaho Falls, ID

Website: Better Business Bureau

Address: Better Business Bureau
420 Memorial Dr.
Idaho Falls, ID 83402

Phone Number: 208-523-9754

The 2010 Electronic Tax Filing

2010 electronic tax filing Index A Accrual foreign taxes, adjustments, You may have to post a bond. 2010 electronic tax filing Accrual method of accounting, Accrual method of accounting. 2010 electronic tax filing Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. 2010 electronic tax filing S. 2010 electronic tax filing losses, U. 2010 electronic tax filing S. 2010 electronic tax filing Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. 2010 electronic tax filing Beneficiary, Partner or S corporation shareholder. 2010 electronic tax filing Bond, income tax, You may have to post a bond. 2010 electronic tax filing Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. 2010 electronic tax filing Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. 2010 electronic tax filing Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. 2010 electronic tax filing Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. 2010 electronic tax filing , Income from controlled foreign corporations. 2010 electronic tax filing Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. 2010 electronic tax filing Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. 2010 electronic tax filing E Economic benefits, Specific economic benefit. 2010 electronic tax filing Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. 2010 electronic tax filing Export financing interest, Export financing interest. 2010 electronic tax filing Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. 2010 electronic tax filing Foreign corporation–U. 2010 electronic tax filing S. 2010 electronic tax filing shareholders, filing requirements, Taxes of U. 2010 electronic tax filing S. 2010 electronic tax filing Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. 2010 electronic tax filing Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. 2010 electronic tax filing S. 2010 electronic tax filing dollars. 2010 electronic tax filing Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. 2010 electronic tax filing S. 2010 electronic tax filing partners, filing requirement, Taxes of U. 2010 electronic tax filing S. 2010 electronic tax filing Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. 2010 electronic tax filing , Foreign tax refund. 2010 electronic tax filing Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. 2010 electronic tax filing Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. 2010 electronic tax filing Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. 2010 electronic tax filing S. 2010 electronic tax filing Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. 2010 electronic tax filing 8833, Report required. 2010 electronic tax filing 8865, Taxes of U. 2010 electronic tax filing S. 2010 electronic tax filing Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. 2010 electronic tax filing Functional currency, Translating foreign currency into U. 2010 electronic tax filing S. 2010 electronic tax filing dollars. 2010 electronic tax filing G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. 2010 electronic tax filing I Income from sources in U. 2010 electronic tax filing S. 2010 electronic tax filing possessions, Determining the source of income from U. 2010 electronic tax filing S. 2010 electronic tax filing possessions. 2010 electronic tax filing Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. 2010 electronic tax filing Interest, Penalties and interest. 2010 electronic tax filing Interest expense, apportioning, Interest expense. 2010 electronic tax filing International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. 2010 electronic tax filing Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. 2010 electronic tax filing S. 2010 electronic tax filing , U. 2010 electronic tax filing S. 2010 electronic tax filing Losses Allocation of, U. 2010 electronic tax filing S. 2010 electronic tax filing Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. 2010 electronic tax filing Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. 2010 electronic tax filing , Passive income. 2010 electronic tax filing Mutual fund shareholder, Mutual fund shareholder. 2010 electronic tax filing N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. 2010 electronic tax filing P Partner, Partner or S corporation shareholder. 2010 electronic tax filing , Partnership distributive share. 2010 electronic tax filing , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. 2010 electronic tax filing , Penalties and interest. 2010 electronic tax filing Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. 2010 electronic tax filing Failure to file Form 5713, Penalty for failure to file. 2010 electronic tax filing Failure to notify, foreign tax change, Failure-to-notify penalty. 2010 electronic tax filing Failure to report treaty information, Report required. 2010 electronic tax filing Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. 2010 electronic tax filing Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. 2010 electronic tax filing S. 2010 electronic tax filing dollars. 2010 electronic tax filing Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. 2010 electronic tax filing Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. 2010 electronic tax filing Reporting requirements (international boycott), Reporting requirements. 2010 electronic tax filing Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. 2010 electronic tax filing , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. 2010 electronic tax filing Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. 2010 electronic tax filing Social security taxes, Pension, unemployment, and disability fund payments. 2010 electronic tax filing Source of compensation for labor or personal services Alternative basis, Alternative basis. 2010 electronic tax filing Multi-year compensation, Multi-year compensation. 2010 electronic tax filing Time basis, Time basis. 2010 electronic tax filing Transportation income, Transportation Income State income taxes, State income taxes. 2010 electronic tax filing Subsidy, Subsidy received. 2010 electronic tax filing T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. 2010 electronic tax filing S. 2010 electronic tax filing , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. 2010 electronic tax filing S. 2010 electronic tax filing dollars. 2010 electronic tax filing U U. 2010 electronic tax filing S. 2010 electronic tax filing citizens, U. 2010 electronic tax filing S. 2010 electronic tax filing Citizens U. 2010 electronic tax filing S. 2010 electronic tax filing losses Allocation of, U. 2010 electronic tax filing S. 2010 electronic tax filing Losses U. 2010 electronic tax filing S. 2010 electronic tax filing possessions, U. 2010 electronic tax filing S. 2010 electronic tax filing possessions. 2010 electronic tax filing Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. 2010 electronic tax filing , Carryback and Carryover W Wages, Wages completely excluded. 2010 electronic tax filing When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications