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File 1040x

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File 1040x

File 1040x Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. File 1040x This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. File 1040x The chapters are divided into separate sections based on when the changes take effect. File 1040x For example, this publication covers the following topics. File 1040x Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. File 1040x New deduction available for educator expenses. File 1040x Limit on the use of the non-accrual experience method of accounting. File 1040x Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. File 1040x Extension of the welfare-to-work credit and work opportunity credit. File 1040x New 5-year carryback rule for net operating losses (NOLs). File 1040x See the discussion of each topic for more information. File 1040x Certain changes had a major effect on two of the publications we issued for 2001. File 1040x We published supplements to those two publications and they have been included in this publication as follows. File 1040x Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. File 1040x This discusses the increase in the amount of depreciation deduction for certain automobiles. File 1040x Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. File 1040x This discusses the special depreciation allowance for property acquired after September 10, 2001. File 1040x Adjusting your withholding or estimated tax payments for 2002. File 1040x   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. File 1040x If your tax will decrease, you can get the benefit of lower taxes throughout the year. File 1040x If you will owe more tax, you can avoid a penalty when you file your tax return. File 1040x   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. File 1040x See chapter 6 for information on ordering forms and publications. File 1040x To adjust your. File 1040x . File 1040x . File 1040x . File 1040x Get Form. File 1040x . File 1040x . File 1040x And Publication. File 1040x . File 1040x . File 1040x Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. File 1040x   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 1040x 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. File 1040x Comments and suggestions. File 1040x   We welcome your comments about this publication. File 1040x   You can e-mail us while visiting our web site at www. File 1040x irs. File 1040x gov. File 1040x   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. File 1040x NW Washington, DC 20224   We respond to many letters by telephone. File 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040x Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - International Business Tax Statistics

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Here you will find links to the Statistics of Income studies relating to the international business sector. For each of these areas, there are text articles and/or statistical tables that include both recent and historical data.

International Individual Tax Statistics

Overview of U.S. Taxes on International Income

 

Controlled Foreign Corporations Provides data on activities of foreign corporations controlled by U.S. corporations. Data are taken from Form 5471.

Corporate Foreign Tax Credits

Corporate Foreign Tax Credit, Tax Year 2010 One Sheet

Provides data on foreign income and taxes reported by U.S. corporations claiming foreign tax credits. These credits are claimed to reduce or eliminate the double taxation of income earned overseas.  Data are taken from Form 1118.
Foreign Controlled Domestic Corporations Provides data on U.S. corporations with 50-percent-or-more stock ownership by a single foreign "person."  Covers balance sheet, income statement, and tax-related data.  Data are taken from Form 1120 series.
Foreign Corporations with U.S. Business Operations Provides data on foreign corporations with income connected to a U.S. trade or business.  Covers income statement and selected tax items.  Data are taken from Form 1120-F
Foreign Sales Corporations/IC-DISC'S Foreign Sales Corporations (FSC's) are foreign companies created by a "parent" shareholder to derive tax benefits from the export of U.S. products.  Interest-Charge Domestic Sales Corporations (IC-DISC's) are domestic companies created for a similar purpose.  Data are taken from Forms 1120-FSC and 1120-IC DISC.
Foreign Trusts Provides data on foreign trusts that have U.S. "persons" as grantors, transferors, or beneficiaries.  This study is conducted every 4 years.  Data are taken from Forms 3520 and 3520-A.
International Boycotts Provides data on the business operations of U.S. entities that participate in international economic boycotts not sanctioned by the U.S. Government.  Data are taken from Form 5713.

One-Time Dividend Received Deduction

Provides data on a one-time deduction of extraordinary qualifying cash dividends received from controlled foreign corporations. U.S. corporations were eligible to claim this deduction for accounting periods ending between October 2004 and October 2006.  Data are taken from Form 8895.

Transactions of Foreign-Owned Corporations

Provides data on financial transactions (such as stock purchases or interest payments) between U.S. corporations and their foreign owners.  This study is conducted every 2 years.  Data are taken from Form 5472.

U.S. Possessions Corporations Provides data on income statements, balance sheets, tax, and "possessions tax credit" for qualifying U.S. possessions corporations.  Most of these corporations are located in Puerto Rico.  The Statistics of Income Division no longer conducts a study on U.S. Possessions Corporations.  Data are taken from Forms 1120, 5712, and 5735.
Page Last Reviewed or Updated: 29-Jan-2014

The File 1040x

File 1040x Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File 1040x Tax questions. File 1040x Useful Items - You may want to see: What's New Who must file. File 1040x   In some cases, the amount of income you can receive before you must file a tax return has increased. File 1040x Table 1 shows the filing requirements for most taxpayers. File 1040x Exemption amount. File 1040x  The amount you can deduct for each exemption has increased. File 1040x It was $3,800 for 2012. File 1040x It is $3,900 for 2013. File 1040x Exemption phaseout. File 1040x  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. File 1040x For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. File 1040x See Phaseout of Exemptions , later. File 1040x Standard deduction increased. File 1040x   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. File 1040x The amount depends on your filing status. File 1040x You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. File 1040x Same-sex marriages. File 1040x . File 1040x  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. File 1040x See Same-sex marriage under Marital Status, later. File 1040x If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. File 1040x For details on filing amended returns, see Joint Return After Separate Returns . File 1040x Reminders Future developments. File 1040x  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. File 1040x irs. File 1040x gov/pub501. File 1040x Taxpayer identification number for aliens. File 1040x   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). File 1040x Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. File 1040x See Form W-7, Application for IRS Individual Taxpayer Identification Number. File 1040x Also, see Social Security Numbers for Dependents , later. File 1040x Photographs of missing children. File 1040x   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 1040x 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. File 1040x Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. File 1040x It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. File 1040x Who Must File explains who must file an income tax return. File 1040x If you have little or no gross income, reading this section will help you decide if you have to file a return. File 1040x Who Should File helps you decide if you should file a return, even if you are not required to do so. File 1040x Filing Status helps you determine which filing status to use. File 1040x Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. File 1040x It also helps determine your standard deduction and tax rate. File 1040x Exemptions, which reduce your taxable income, are discussed in Exemptions . File 1040x Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. File 1040x Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. File 1040x Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. File 1040x Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. File 1040x This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. File 1040x In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. File 1040x How To Get Tax Help explains how to get tax help from the IRS. File 1040x This publication is for U. File 1040x S. File 1040x citizens and resident aliens only. File 1040x If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. File 1040x S. File 1040x citizens. File 1040x The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. File 1040x S. File 1040x Tax Guide for Aliens. File 1040x Nonresident aliens. File 1040x    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. File 1040x S. File 1040x citizens. File 1040x See Publication 519. File 1040x Comments and suggestions. File 1040x    We welcome your comments about this publication and your suggestions for future editions. File 1040x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040x   You can send your comments from www. File 1040x irs. File 1040x gov/formspubs. File 1040x Click on “More Information” and then on “Comment on Tax Forms and Publications. File 1040x ”   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. File 1040x Ordering forms and publications. File 1040x    Visit www. File 1040x irs. File 1040x 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. File 1040x Internal Revenue Service 1201 N. File 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 1040x    If you have a tax question, check the information available on IRS. File 1040x gov or call 1-800-829-1040. File 1040x We cannot answer tax questions sent to either of the above addresses. File 1040x Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. File 1040x S. File 1040x Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications