Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free Electronic Federal Tax Filing

Completed 1040x ExampleTax Easy FormFiling Free State Taxes OnlineH&r Block TaxE File State Taxes FreeFile 2012 State Taxes Online FreeLast Day To File Taxes 2013Free Online Tax ExtensionWhere Can I Get 2012 Tax Forms2012 Amended ReturnEfile 1040nrOhio 1040ez InstructionsIrs 2012 Form 1040a2010 Federal Tax Forms And InstructionsH&rblockFile State Income TaxesHow To Get A 1040x Tax FormWww Irs GovFile Corporate Tax Extension OnlineAmend 1040Ny State Tax Forms 2011State Income Taxes 20122012 State Tax FormsAmended ReturnsHow To Fill Out A 1040x FormFiling Income Tax OnlineIrs Forms For 2012Turbo TaxAmended Tax Form1040 Ez Free FileState Unemployment TaxPenalties For Filing Taxes LateState Tax Filing Online1040-xFree Tax Forms 2011How To Do A 1040x2008 Taxes Online For FreeTaxslayer LoginEfileWhere Can I File My 2012 Taxes For Free

Free Electronic Federal Tax Filing

Free electronic federal tax filing 10. Free electronic federal tax filing   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. Free electronic federal tax filing The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. Free electronic federal tax filing Definition of indoor tanning services. Free electronic federal tax filing   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. Free electronic federal tax filing The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). Free electronic federal tax filing See regulations section 49. Free electronic federal tax filing 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. Free electronic federal tax filing File Form 720. Free electronic federal tax filing   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. Free electronic federal tax filing If the tax is not collected for any reason, the collector is liable for the tax. Free electronic federal tax filing The collector is not required to make semimonthly deposits of the tax. Free electronic federal tax filing Prev  Up  Next   Home   More Online Publications
Español

Countries and Regions

Find information on countries around the world, flags of the world, foreign government information, foreign news, and much more.

The Free Electronic Federal Tax Filing

Free electronic federal tax filing Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Free electronic federal tax filing Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Free electronic federal tax filing Aged, home for, Home for the aged. Free electronic federal tax filing Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Free electronic federal tax filing Alumni association, Alumni association. Free electronic federal tax filing Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Free electronic federal tax filing Conformed copy, Conformed copy. Free electronic federal tax filing Description of activities, Description of activities. Free electronic federal tax filing Employer identification number, Required Inclusions Financial data, Financial data. Free electronic federal tax filing Organizing documents, Organizing documents. Free electronic federal tax filing Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Free electronic federal tax filing , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Free electronic federal tax filing Attribution, special rules, Special rules of attribution. Free electronic federal tax filing B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Free electronic federal tax filing Bureau defined, Bureau defined. Free electronic federal tax filing Burial benefit insurance, Burial and funeral benefit insurance organization. Free electronic federal tax filing Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Free electronic federal tax filing C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Free electronic federal tax filing Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Free electronic federal tax filing Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Free electronic federal tax filing Integrated auxiliaries, Integrated auxiliaries. Free electronic federal tax filing Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Free electronic federal tax filing CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Free electronic federal tax filing Comments, Comments and suggestions. Free electronic federal tax filing Community association, Other organizations. Free electronic federal tax filing Community nursing bureau, Community nursing bureau. Free electronic federal tax filing Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Free electronic federal tax filing Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Free electronic federal tax filing Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Free electronic federal tax filing Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Free electronic federal tax filing E Educational organizations, Educational Organizations, Educational organizations. Free electronic federal tax filing Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Free electronic federal tax filing Estimated tax, Estimated tax. Free electronic federal tax filing Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Free electronic federal tax filing Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Free electronic federal tax filing Family members, Family members. Free electronic federal tax filing Substantial influence, Persons not considered to have substantial influence. Free electronic federal tax filing Disregarded benefits, Disregarded benefits. Free electronic federal tax filing Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Free electronic federal tax filing , Exception. Free electronic federal tax filing Excise tax, Excise tax on excess benefit transactions. Free electronic federal tax filing Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Free electronic federal tax filing Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Free electronic federal tax filing Excise tax Black lung benefit trust, Excise taxes. Free electronic federal tax filing Lobbying expenditures, Tax on excess expenditures to influence legislation. Free electronic federal tax filing , Tax on disqualifying lobbying expenditures. Free electronic federal tax filing Political expenditures, Excise taxes on political expenditures. Free electronic federal tax filing Private foundations, Excise taxes on private foundations. Free electronic federal tax filing , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Free electronic federal tax filing Extensions of time, Extensions of time for filing. Free electronic federal tax filing F Facts and circumstances test, Facts and circumstances test. Free electronic federal tax filing Fair market value, estimate of, Good faith estimate of fair market value (FMV). Free electronic federal tax filing Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Free electronic federal tax filing , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Free electronic federal tax filing , Information required for subordinate organizations. Free electronic federal tax filing , Annual Information Return, Form 1023. Free electronic federal tax filing , Organizations Not Required To File Form 1023, Private Schools, When to file application. Free electronic federal tax filing , Lobbying Expenditures, Volunteer fire companies. Free electronic federal tax filing 1024, Forms Required, Application made under wrong paragraph of section 501(c). Free electronic federal tax filing , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Free electronic federal tax filing , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Free electronic federal tax filing 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Free electronic federal tax filing 2848, Power of attorney. Free electronic federal tax filing , Representation. Free electronic federal tax filing 4720, Tax on excess expenditures to influence legislation. Free electronic federal tax filing 5578, Certification. Free electronic federal tax filing 5768, Making the election. Free electronic federal tax filing 6069, Tax treatment of donations. Free electronic federal tax filing 8274, FICA tax exemption election. Free electronic federal tax filing 8282, Dispositions of donated property. Free electronic federal tax filing 8283, Form 8283. Free electronic federal tax filing 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Free electronic federal tax filing 8821, Representation. Free electronic federal tax filing 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Free electronic federal tax filing 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Free electronic federal tax filing 990-PF, Form 990-PF, Excise taxes on private foundations. Free electronic federal tax filing , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Free electronic federal tax filing W–2, Revoking the election. Free electronic federal tax filing Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Free electronic federal tax filing , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Free electronic federal tax filing Funeral benefit insurance, Burial and funeral benefit insurance organization. Free electronic federal tax filing G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Free electronic federal tax filing Good faith determinations, What's New, New organization. Free electronic federal tax filing Governmental unit, Governmental units. Free electronic federal tax filing Grant Distinguished from gross receipts, Grants. Free electronic federal tax filing Exclusion for unusual grant, Unusual grants. Free electronic federal tax filing , Unusual grants. Free electronic federal tax filing From public charity, Grants from public charities. Free electronic federal tax filing , Grants from public charities. Free electronic federal tax filing Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Free electronic federal tax filing Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Free electronic federal tax filing Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Free electronic federal tax filing Homeowners' association, Homeowners' associations. Free electronic federal tax filing Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Free electronic federal tax filing , Hospitals and medical research organizations. Free electronic federal tax filing I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Free electronic federal tax filing Instrumentalities, Instrumentalities. Free electronic federal tax filing Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Free electronic federal tax filing , Labor Organizations Law, public interest, Public-interest law firms. Free electronic federal tax filing Legislative activity, Lobbying Expenditures, Legislative activity. Free electronic federal tax filing Listed transaction, Prohibited tax shelter transaction. Free electronic federal tax filing Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Free electronic federal tax filing Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Free electronic federal tax filing M Medical research organization, Medical research organization. Free electronic federal tax filing Medicare and Medicaid payments, Medicare and Medicaid payments. Free electronic federal tax filing Membership fee, Membership fees. Free electronic federal tax filing , Membership fees distinguished from gross receipts. Free electronic federal tax filing Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Free electronic federal tax filing O One-third support test, One-third support test. Free electronic federal tax filing Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Free electronic federal tax filing Distribution, Distribution. Free electronic federal tax filing Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Free electronic federal tax filing Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Free electronic federal tax filing , Penalties. Free electronic federal tax filing , Penalty. Free electronic federal tax filing Failure to file, Penalties for failure to file. Free electronic federal tax filing Perpetual care organization, Perpetual care organization. Free electronic federal tax filing Political activity, Dues Used for Lobbying or Political Activities, Political activity. Free electronic federal tax filing , Political activity. Free electronic federal tax filing Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Free electronic federal tax filing Preferred stock, Common and preferred stock. Free electronic federal tax filing Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Free electronic federal tax filing Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Free electronic federal tax filing Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Free electronic federal tax filing Prohibited reportable transactions, Prohibited tax shelter transaction. Free electronic federal tax filing Subsequently listed transaction, Subsequently listed transaction. Free electronic federal tax filing Tax-exempt entities, Tax-exempt entities. Free electronic federal tax filing Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Free electronic federal tax filing Grant from, Grants from public charities. Free electronic federal tax filing Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Free electronic federal tax filing , One-third support test. Free electronic federal tax filing Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Free electronic federal tax filing Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Free electronic federal tax filing , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Free electronic federal tax filing Ten-percent-of-support, Ten-percent-of-support requirement. Free electronic federal tax filing R Racial composition, How to determine racial composition. Free electronic federal tax filing Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Free electronic federal tax filing Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Free electronic federal tax filing Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Free electronic federal tax filing Scholarships, Scholarships. Free electronic federal tax filing School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Free electronic federal tax filing Social clubs, Organizations subject to requirements. Free electronic federal tax filing , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Free electronic federal tax filing , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Free electronic federal tax filing Sports organization, amateur, Qualified amateur sports organization. Free electronic federal tax filing State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Free electronic federal tax filing Suggestions, Comments and suggestions. Free electronic federal tax filing Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Free electronic federal tax filing , Support from a governmental unit. Free electronic federal tax filing , Support from the general public. Free electronic federal tax filing Support test, One-third support test. Free electronic federal tax filing Facts and circumstances, Facts and circumstances test. Free electronic federal tax filing One-third, One-third support test. Free electronic federal tax filing Public charity, One-third support test. Free electronic federal tax filing Supporting organization, Supporting organization transactions occurring after July 25, 2006. Free electronic federal tax filing T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Free electronic federal tax filing , Unusual grants. Free electronic federal tax filing User fee, Power of attorney. Free electronic federal tax filing , User fee. Free electronic federal tax filing V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Free electronic federal tax filing W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Free electronic federal tax filing Withholding information from public, Requests for withholding of information from the public. Free electronic federal tax filing Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Free electronic federal tax filing Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications