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Free State File

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Free State File

Free state file 2. Free state file   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Free state file All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Free state file However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Free state file The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Free state file The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Free state file Alternative minimum tax. Free state file   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Free state file Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Free state file The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Free state file Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Free state file An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Free state file Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Free state file The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Free state file When to file. Free state file   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Free state file The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Free state file If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Free state file Extension of time to file. Free state file   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Free state file The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Free state file Public Inspection Requirements of Section 501(c)(3) Organizations. Free state file   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Free state file    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Free state file Payment of Tax Estimated tax. Free state file   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Free state file Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Free state file If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Free state file   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Free state file Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Free state file However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Free state file If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Free state file   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Free state file    Tax due with Form 990-T. Free state file   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Free state file Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Free state file Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Free state file Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free state file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Free state file Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free state file EFTPS is a free service provided by the Department of Treasury. Free state file Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free state file To get more information about EFTPS or to enroll in EFTPS, visit www. Free state file eftps. Free state file gov or call 1-800-555-4477. Free state file Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Free state file Deposits on business days only. Free state file   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Free state file A business day is any day other than a Saturday, Sunday, or legal holiday. Free state file For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Free state file The term "legal holiday" means any legal holiday in the District of Columbia. Free state file Prev  Up  Next   Home   More Online Publications
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Phone Number: (305) 437-1000

The Free State File

Free state file Index A Acquisition indebtedness, Average acquisition indebtedness. Free state file Annuity obligations, Annuity obligation. Free state file By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. Free state file Change in property use, Change in use of property. Free state file Continued debt, Continued debt. Free state file Debt modifying existing, Modifying existing debt. Free state file Federal financing, Certain federal financing. Free state file For performing exempt purpose, Debt incurred in performing exempt purpose. Free state file Obligation to return collateral, Securities loans. Free state file Property subject to mortgage or lien, Property acquired subject to mortgage or lien. Free state file Real property, Real property debts of qualified organizations. Free state file Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. Free state file Contributions deduction, Charitable contributions deduction. Free state file Convention or trade show activity, Convention or trade show activity. Free state file D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. Free state file Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. Free state file Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. Free state file Sponsorship, Qualified sponsorship activities. Free state file Exempt function income, Exempt function income. Free state file Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. Free state file F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. Free state file L Limits, Limits. Free state file M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. Free state file P Publications (see Tax help) R Rents, Rents. Free state file Return, Returns and Filing Requirements Royalties, Royalties. Free state file S Specific deduction, Specific deduction. Free state file T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. Free state file Colleges and universities, Colleges and universities. Free state file Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. Free state file Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. Free state file U. Free state file S. Free state file instrumentalities, U. Free state file S. Free state file instrumentalities. Free state file Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Free state file Title-holding corporations, Title-holding corporations. Free state file TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. Free state file Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. Free state file Income from lending securities, Income from lending securities. Free state file Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. Free state file S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. Free state file Average acquisition indebtedness, Average acquisition indebtedness. Free state file Average adjusted basis, Average adjusted basis. Free state file Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. Free state file Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. Free state file Indeterminate property price, Indeterminate price. Free state file Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. Free state file Book publishing, Book publishing. Free state file Broadcasting rights, Broadcasting rights. Free state file Business league's parking and bus services, Business league's parking and bus services. Free state file Convenience of members, Convenience of members. Free state file Convention or trade show, Convention or trade show activity. Free state file Directory of members, Directory of members. Free state file Distribution of low cost articles, Distribution of low cost articles. Free state file Dual use facilities, etc. Free state file , Dual use of assets or facilities. Free state file Employees association sales, Employee association sales. Free state file Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. Free state file Gambling activities other than bingo, Gambling activities other than bingo. Free state file Halfway house, Halfway house workshop. Free state file Health club program, Health club program. Free state file Hearing aid sales, Sales of hearing aids. Free state file Hospital facilities, Hospital facilities. Free state file Hospital services, Hospital services. Free state file Insurance programs, Insurance programs. Free state file Magazine publishing, Magazine publishing. Free state file Member lists rentals, etc. Free state file , Exchange or rental of member lists. Free state file Membership list sales, Membership list sales. Free state file Miniature golf course, Miniature golf course. Free state file Museum eating facilities, Museum eating facilities. Free state file Museum greeting card sales, Museum greeting card sales. Free state file Pet boarding and grooming services, Pet boarding and grooming services. Free state file Pole rentals, Pole rentals. Free state file Public entertainment activity, Public entertainment activity. Free state file Publishing legal notices, Publishing legal notices. Free state file Regularly conducted, Regularly conducted. Free state file Sales commissions, Sales commissions. Free state file Sales of advertising space, Sales of advertising space. Free state file School facilities, School facilities. Free state file School handicraft shop, School handicraft shop. Free state file Selling donated merchandise, Selling donated merchandise. Free state file Selling endorsements, Selling endorsements. Free state file Sponsoring entertainment events, Sponsoring entertainment events. Free state file Substantially related, Not substantially related. Free state file Trade or business defined, Trade or business. Free state file Travel tour programs, Travel tour programs. Free state file Volunteer workforce, Volunteer workforce. Free state file Yearbook advertising, Yearbook advertising. Free state file Youth residence, Youth residence. Free state file Unstated trade or business Bingo games, Bingo games. Free state file V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. Free state file Prev  Up     Home   More Online Publications