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

Turbotax 2011 Tax Preparation

2012 Form 1040ezIrs1040ez FormHow To Amend Your Taxes OnlineAmend A Tax Return 20122011 1040 Ez FormFree Tax FilingWww Freefilefillableforms ComFree Federal & State Tax FilingTaxes For 20121040a 2012 InstructionsH&r Block Free TaxesHr Block Free E File1040nr 2012File 2012 And 2013 Taxes1040ez Free Online FilingFile My State Taxes For FreeFederal Income Tax Form 1040ezBeware Amending Tax ReturnsAmend Federal Tax ReturnHow Can I File My 2012 Taxes OnlineTurbo Tax FilingMilitary TaxHr Block 1040nrIrs Form1040xH&r BlockAmend My 2012 Tax ReturnFederal 1040ez Forms And Instructions 2013Tax Forms For Students1040nr Ez 2012How Do You Do State TaxesAmend2008 Tax ReturnIrs1040Amending Tax Return OnlineHow To Ammend TaxesTax Form 1040ez 2011State Income TaxEz 1040 Tax Form2012 1040ez Tax Form2010 Tax Amendment Form

Turbotax 2011 Tax Preparation

Turbotax 2011 tax preparation 12. Turbotax 2011 tax preparation   Filing Form 720 Table of Contents Attachments to Form 720. Turbotax 2011 tax preparation Conditions to allowance. Turbotax 2011 tax preparation Use Form 720 to report and pay the excise taxes previously discussed in this publication. Turbotax 2011 tax preparation File Form 720 for each calendar quarter until you file a final Form 720. Turbotax 2011 tax preparation For information on filing Form 720 electronically, visit the IRS e-file website at www. Turbotax 2011 tax preparation irs. Turbotax 2011 tax preparation gov/efile. Turbotax 2011 tax preparation You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. Turbotax 2011 tax preparation Form 720 has three parts and three schedules. Turbotax 2011 tax preparation Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). Turbotax 2011 tax preparation Part II consists of excise taxes that are not required to be deposited. Turbotax 2011 tax preparation Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. Turbotax 2011 tax preparation Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. Turbotax 2011 tax preparation Complete it if you have an entry in Part I. Turbotax 2011 tax preparation Schedule C, Claims, is used to make claims. Turbotax 2011 tax preparation However, Schedule C can only be used if you are reporting a liability in Part I or Part II. Turbotax 2011 tax preparation Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. Turbotax 2011 tax preparation Attachments to Form 720. Turbotax 2011 tax preparation   You may have to attach the following forms. Turbotax 2011 tax preparation Form 6197 for the gas guzzler tax. Turbotax 2011 tax preparation Form 6627 for environmental taxes. Turbotax 2011 tax preparation Form 720X. Turbotax 2011 tax preparation   This form is used to make adjustments to Forms 720 filed in prior quarters. Turbotax 2011 tax preparation You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. Turbotax 2011 tax preparation See Form 720X for more information. Turbotax 2011 tax preparation Conditions to allowance. Turbotax 2011 tax preparation   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. Turbotax 2011 tax preparation For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. Turbotax 2011 tax preparation However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). Turbotax 2011 tax preparation Final return. Turbotax 2011 tax preparation   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. Turbotax 2011 tax preparation Due dates. Turbotax 2011 tax preparation   Form 720 must be filed by the following due dates. Turbotax 2011 tax preparation Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Turbotax 2011 tax preparation One-time filing. Turbotax 2011 tax preparation   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. Turbotax 2011 tax preparation   If you meet both requirements above, see Gas guzzler tax (IRS No. Turbotax 2011 tax preparation 40) in the Instructions for Form 720 for how to file and pay the tax. Turbotax 2011 tax preparation Payment voucher. Turbotax 2011 tax preparation   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. Turbotax 2011 tax preparation Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Responsible Parties and Nominees

Responsible Parties

All EIN applications (mail, fax, electronic) must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets. If there is more than one responsible party, the entity may list whichever party the entity wants the IRS to recognize as the responsible party. 

According to the Instructions for the current revision of the application, the “responsible party” is defined as follows:

For entities with shares or interests traded on a public exchange, or which are registered with the Securities and Exchange Commission, “responsible party” is (a) the principal officer, if the business is a corporation, (b) a general partner, if a partnership, (c) the owner of an entity that is disregarded as separate from its owner (disregarded entities owned by a corporation enter the corporation’s name and EIN), or (d) a grantor, owner, or trustor if a trust.

For all other entities, “responsible party” is  the person who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage or direct the entity and the disposition of its funds and assets. The ability to fund the entity or the entitlement to the property of the entity alone, however, without any corresponding authority to control, manage, or direct the entity (such as in the case of a minor child beneficiary), does not cause the individual to be a responsible party.

Nominees

A “nominee” is someone who is given limited authority to act on behalf of an entity, usually for a limited period of time, and usually during the formation of the entity.  The “principal officer, general partner,” etc., as defined by the IRS, is the true “responsible party” for the entity, instead of a nominee. The “responsible party” is the individual or entity that controls, manages, or directs the entity and the disposition of the entity’s funds and assets, unlike a nominee, who is given little or no authority over the entity’s assets. 

The Internal Revenue Service has become aware that nominee individuals are being listed as principal officers, general partners, grantors, owners, and trustors in the Employer Identification Number (EIN) application process. A nominee is not one of these people. Rather, nominees are temporarily authorized to act on behalf of entities during the formation process. The use of nominees in the EIN application process prevents the IRS from gathering appropriate information on entity ownership, and has been found to facilitate tax non-compliance by entities and their owners.

The IRS does not authorize the use of nominees to obtain EINs. All EIN applications (mail, fax, electronic) must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets.

To properly submit a Form SS-4, the form and authorization should include the name, Taxpayer Identification Number and signature of the responsible party. Third party designees filing online applications are reminded of their obligation to retain a complete signed copy of the paper Form SS-4 and signed authorization statement for each entity application filed with the IRS. Nominees do not have the authority to authorize third party designees to file Forms SS-4, and should not be listed on the Form SS-4.

If a nominee is used in the state formation process and the true responsible party has not yet been identified, the entity must identify that individual before applying for an EIN.

The IRS will continue to pursue enforcement actions to prevent the misuse of EIN applications.

If you used a nominee for the EIN Application process, visit Correcting Business Information Where a Nominee Was Used to learn how to correct your information.

Page Last Reviewed or Updated: 03-Jan-2014

The Turbotax 2011 Tax Preparation

Turbotax 2011 tax preparation Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Turbotax 2011 tax preparation Tax questions. Turbotax 2011 tax preparation What's New Future developments. Turbotax 2011 tax preparation  The IRS has created a page on IRS. Turbotax 2011 tax preparation gov for information about Publication 1542, at www. Turbotax 2011 tax preparation irs. Turbotax 2011 tax preparation gov/pub1542. Turbotax 2011 tax preparation Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Turbotax 2011 tax preparation Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Turbotax 2011 tax preparation It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Turbotax 2011 tax preparation For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Turbotax 2011 tax preparation R. Turbotax 2011 tax preparation B. Turbotax 2011 tax preparation 520, which can be found on the Internet at www. Turbotax 2011 tax preparation irs. Turbotax 2011 tax preparation gov/irb/2011-42_IRB/ar12. Turbotax 2011 tax preparation html. Turbotax 2011 tax preparation Per diem rates on the Internet. Turbotax 2011 tax preparation   You will find links to per diem rates at www. Turbotax 2011 tax preparation gsa. Turbotax 2011 tax preparation gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation possessions; and Foreign per diem rates. Turbotax 2011 tax preparation Publication 1542 revisions. Turbotax 2011 tax preparation   Publication 1542 is available only on the Internet at IRS. Turbotax 2011 tax preparation gov. Turbotax 2011 tax preparation Print copies can no longer be ordered. Turbotax 2011 tax preparation   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Turbotax 2011 tax preparation An article on IRS. Turbotax 2011 tax preparation gov will alert you to which locations have updated rates. Turbotax 2011 tax preparation To reach these articles, go to www. Turbotax 2011 tax preparation irs. Turbotax 2011 tax preparation gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Turbotax 2011 tax preparation You will find the new rates in Table 4. Turbotax 2011 tax preparation   We will also incorporate mid-year changes to the high-low rates into Publication 1542. Turbotax 2011 tax preparation You will be alerted to these changes by a similar article on IRS. Turbotax 2011 tax preparation gov and can find the changes in Table 2 of the revised publication. Turbotax 2011 tax preparation   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Turbotax 2011 tax preparation The annual issue of the publication should be available each year in mid- to late-October. Turbotax 2011 tax preparation Comments and suggestions. Turbotax 2011 tax preparation   We welcome your comments about this publication and your suggestions for future editions. Turbotax 2011 tax preparation   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Turbotax 2011 tax preparation NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax 2011 tax preparation Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax 2011 tax preparation   You can email us at taxforms@irs. Turbotax 2011 tax preparation gov. Turbotax 2011 tax preparation Please put “Publications Comment” on the subject line. Turbotax 2011 tax preparation You can also send us comments from www. Turbotax 2011 tax preparation irs. Turbotax 2011 tax preparation gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Turbotax 2011 tax preparation ”   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. Turbotax 2011 tax preparation Ordering forms and publications. Turbotax 2011 tax preparation   Visit www. Turbotax 2011 tax preparation irs. Turbotax 2011 tax preparation gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Turbotax 2011 tax preparation Internal Revenue Service 1201 N. Turbotax 2011 tax preparation Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax 2011 tax preparation   If you have a tax question, check the information available on IRS. Turbotax 2011 tax preparation gov or call 1-800-829-1040. Turbotax 2011 tax preparation We cannot answer tax questions sent to either of the above addresses. Turbotax 2011 tax preparation Prev  Up  Next   Home   More Online Publications