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Tax Return 2013

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Tax Return 2013

Tax return 2013 2. Tax return 2013   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. Tax return 2013 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. Tax return 2013 However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Tax return 2013 The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Tax return 2013 The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Tax return 2013 Alternative minimum tax. Tax return 2013   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Tax return 2013 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. Tax return 2013 The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Tax return 2013 Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Tax return 2013 An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Tax return 2013 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. Tax return 2013 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. Tax return 2013 When to file. Tax return 2013   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. Tax return 2013 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. Tax return 2013 If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Tax return 2013 Extension of time to file. Tax return 2013   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. Tax return 2013 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. Tax return 2013 Public Inspection Requirements of Section 501(c)(3) Organizations. Tax return 2013   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. Tax return 2013    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. Tax return 2013 Payment of Tax Estimated tax. Tax return 2013   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. Tax return 2013 Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Tax return 2013 If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Tax return 2013   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Tax return 2013 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. Tax return 2013 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. Tax return 2013 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. Tax return 2013   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Tax return 2013    Tax due with Form 990-T. Tax return 2013   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). Tax return 2013 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). Tax return 2013 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Tax return 2013 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Tax return 2013 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. Tax return 2013 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Tax return 2013 EFTPS is a free service provided by the Department of Treasury. Tax return 2013 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Tax return 2013 To get more information about EFTPS or to enroll in EFTPS, visit www. Tax return 2013 eftps. Tax return 2013 gov or call 1-800-555-4477. Tax return 2013 Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Tax return 2013 Deposits on business days only. Tax return 2013   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. Tax return 2013 A business day is any day other than a Saturday, Sunday, or legal holiday. Tax return 2013 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). Tax return 2013 The term "legal holiday" means any legal holiday in the District of Columbia. Tax return 2013 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Bureau of Consumer Credit Protection

Website: Bureau of Consumer Credit Protection

Address: Bureau of Consumer Credit Protection
35 State House Station
Augusta, ME 04333

Phone Number: 207-624-8527

Toll-free: 1-800-332-8529 (ME)

TTY: 1-888-577-6690

Maine Attorney General's Office

Website: Maine Attorney General's Office

Address: Maine Attorney General's Office
Consumer Information and Mediation Service
Six State House Station
Augusta, ME 04333

Phone Number: 207-626-8849

Toll-free: 1-800-436-2131 (ME)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Bureau of Financial Institutions

Website: Bureau of Financial Institutions

Address: Bureau of Financial Institutions
Consumer Outreach Program
36 State House Station
Augusta, ME 04333-0036

Phone Number: 207-624-8570

Toll-free: 1-800-965-5235

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Bureau of Insurance

Website: Bureau of Insurance

Address: Bureau of Insurance
34 State House Station
Augusta, ME 04333-0034

Phone Number: 207-624-8475

Toll-free: 1-800-300-5000 (ME)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Professional and Financial Regulation

Website: Department of Professional and Financial Regulation

Address: Department of Professional and Financial Regulation
Office of Securities
121 State House Station
Augusta, ME 04333

Phone Number: 207-624-8551

Toll-free: 1-877-624-8551 (ME)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Assistance Division
18 State House Station
Augusta, ME 04333-0018

Phone Number: 207-287-3831

Toll-free: 1-800-452-4699 (ME)

TTY: 1-800-437-1220

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The Tax Return 2013

Tax return 2013 Publication 547 - Additional Material Prev  Up  Next   Home   More Online Publications