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Hr Block Tax

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Hr Block Tax

Hr block tax Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Hr block tax However, you can still choose to use the previous carryback period. Hr block tax You also can choose not to carry back an NOL and only carry it forward. Hr block tax Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Hr block tax Corporations can file Form 1139, Corporation Application for Tentative Refund. Hr block tax The instructions for these forms will be revised to reflect the new law. Hr block tax Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Hr block tax Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Hr block tax These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Hr block tax Tax benefits for the New York Liberty Zone include the following. Hr block tax A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Hr block tax It is allowed for the year the property is placed in service. Hr block tax No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Hr block tax Classification of Liberty Zone leasehold improvement property as 5-year property. Hr block tax Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Hr block tax An increased section 179 deduction for certain Liberty Zone property. Hr block tax Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Hr block tax For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Hr block tax In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Hr block tax For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Hr block tax For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Hr block tax In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Hr block tax Other 2001 Changes Other changes are discussed in the following chapters. Hr block tax Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Hr block tax Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Hr block tax As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Hr block tax For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Hr block tax Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Hr block tax The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Hr block tax This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Hr block tax For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Hr block tax Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Hr block tax For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Hr block tax Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Hr block tax The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Hr block tax Certain limits apply. Hr block tax For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Hr block tax Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Hr block tax Previously, the credit was only allowed for plans established after December 31, 2001. Hr block tax For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Hr block tax Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Hr block tax For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Hr block tax Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Hr block tax For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Hr block tax Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Hr block tax The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Hr block tax The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Hr block tax For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Hr block tax Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Hr block tax Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Hr block tax Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Hr block tax However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Hr block tax Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Hr block tax To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Hr block tax However, certain property placed in service before January 1, 2006, may meet this test. Hr block tax Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Hr block tax The property has an estimated production period of more than 2 years. Hr block tax The property has an estimated production period of more than 1 year and it costs more than $1 million. Hr block tax Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Hr block tax For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Hr block tax Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Hr block tax You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Hr block tax Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Hr block tax These special rules have been extended to include property placed in service in 2004. Hr block tax For more information about these rules, see Publication 946, How To Depreciate Property. Hr block tax Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Hr block tax For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Hr block tax Prev  Up  Next   Home   More Online Publications
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The Hr Block Tax

Hr block tax Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Hr block tax Tax questions. Hr block tax Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. Hr block tax irs. Hr block tax gov/pub515. Hr block tax What's New Deposit interest paid to certain nonresident alien individuals. Hr block tax  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Hr block tax Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Hr block tax See Deposit interest paid to certain nonresident alien individuals in 2013. Hr block tax Portfolio interest. Hr block tax . Hr block tax  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Hr block tax Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Hr block tax See Portfolio interest. Hr block tax U. Hr block tax S. Hr block tax real property interest. Hr block tax  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Hr block tax The provision has been extended through 2013. Hr block tax The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Hr block tax S. Hr block tax real property interest will continue to apply to any distribution from a RIC. Hr block tax See Qualified investment entities under U. Hr block tax S. Hr block tax Real Property Interest. Hr block tax Interest-related dividends and short-term capital gain dividends received from mutual funds. Hr block tax  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Hr block tax These provisions have been extended through 2013. Hr block tax Partnership withholding rate on effectively connected income. Hr block tax  For 2013, the rate for withholding on noncorporate partners has increased to 39. Hr block tax 6%. Hr block tax The rate for corporate partners remains 35%. Hr block tax Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Hr block tax  If you made U. Hr block tax S. Hr block tax -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. Hr block tax See Amounts paid to qualified securities lenders . Hr block tax Electronic deposits. Hr block tax  You must make all deposits of taxes electronically. Hr block tax Substitute forms. Hr block tax  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Hr block tax If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Hr block tax See Penalties. Hr block tax Filing electronically. Hr block tax  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Hr block tax You get to the system through the Internet at fire. Hr block tax irs. Hr block tax gov. Hr block tax For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. Hr block tax The IRS will not mail error reports for files that are bad. Hr block tax Qualified intermediaries. Hr block tax  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. Hr block tax See Qualified intermediary under Foreign Intermediaries. Hr block tax Requests for extensions on Form 8809 must be filed electronically. Hr block tax  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. Hr block tax See Extension to file Form 1042-S with the IRS. Hr block tax Photographs of missing children. Hr block tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Hr block tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Hr block tax 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. Hr block tax Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Hr block tax Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Hr block tax In addition to discussing the rules that apply generally to payments of U. Hr block tax S. Hr block tax source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Hr block tax S. Hr block tax real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Hr block tax S. Hr block tax trade or business. Hr block tax Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). Hr block tax U. Hr block tax S. Hr block tax withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. Hr block tax For information on these provisions, go to www. Hr block tax irs. Hr block tax gov/fatca. Hr block tax Comments and suggestions. Hr block tax   We welcome your comments about this publication and your suggestions for future editions. Hr block tax   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Hr block tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Hr block tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Hr block tax   You can email us at taxforms@irs. Hr block tax gov. Hr block tax Please put “Publications Comment” on the subject line. Hr block tax You can also send us comments from www. Hr block tax irs. Hr block tax gov/formspubs/. Hr block tax Select “Comment on Tax Forms and Publications” under “Information About. Hr block tax ”   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. Hr block tax Ordering forms and publications. Hr block tax   Visit www. Hr block tax irs. Hr block tax 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. Hr block tax Internal Revenue Service 1201 N. Hr block tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Hr block tax   If you have a tax question, check the information available on IRS. Hr block tax gov or call 1-800-829-1040. Hr block tax We cannot answer tax questions sent to either of the above addresses. Hr block tax Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. Hr block tax S. Hr block tax Tax Guide for Aliens 901 U. Hr block tax S. Hr block tax Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Hr block tax S. Hr block tax Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Hr block tax S. Hr block tax Source Income of Foreign Persons 1042-S Foreign Person's U. Hr block tax S. Hr block tax Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. Hr block tax Prev  Up  Next   Home   More Online Publications