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Www freefilefillableforms com ffa freefileforms htm 5. Www freefilefillableforms com ffa freefileforms htm   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Www freefilefillableforms com ffa freefileforms htm This chapter discusses the records you need to keep to prove these expenses. Www freefilefillableforms com ffa freefileforms htm If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Www freefilefillableforms com ffa freefileforms htm You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Www freefilefillableforms com ffa freefileforms htm These plans are discussed in chapter 6 under Reimbursements . Www freefilefillableforms com ffa freefileforms htm How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Www freefilefillableforms com ffa freefileforms htm You must be able to prove the elements listed across the top portion of the chart. Www freefilefillableforms com ffa freefileforms htm You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Www freefilefillableforms com ffa freefileforms htm You cannot deduct amounts that you approximate or estimate. Www freefilefillableforms com ffa freefileforms htm You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Www freefilefillableforms com ffa freefileforms htm You must generally prepare a written record for it to be considered adequate. Www freefilefillableforms com ffa freefileforms htm This is because written evidence is more reliable than oral evidence alone. Www freefilefillableforms com ffa freefileforms htm However, if you prepare a record on a computer, it is considered an adequate record. Www freefilefillableforms com ffa freefileforms htm What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Www freefilefillableforms com ffa freefileforms htm You should also keep documentary evidence that, together with your record, will support each element of an expense. Www freefilefillableforms com ffa freefileforms htm Documentary evidence. Www freefilefillableforms com ffa freefileforms htm   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Www freefilefillableforms com ffa freefileforms htm Exception. Www freefilefillableforms com ffa freefileforms htm   Documentary evidence is not needed if any of the following conditions apply. Www freefilefillableforms com ffa freefileforms htm You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Www freefilefillableforms com ffa freefileforms htm ( Accountable plans and per diem allowances are discussed in chapter 6. Www freefilefillableforms com ffa freefileforms htm ) Your expense, other than lodging, is less than $75. Www freefilefillableforms com ffa freefileforms htm You have a transportation expense for which a receipt is not readily available. Www freefilefillableforms com ffa freefileforms htm Adequate evidence. Www freefilefillableforms com ffa freefileforms htm   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Www freefilefillableforms com ffa freefileforms htm   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Www freefilefillableforms com ffa freefileforms htm The name and location of the hotel. Www freefilefillableforms com ffa freefileforms htm The dates you stayed there. Www freefilefillableforms com ffa freefileforms htm Separate amounts for charges such as lodging, meals, and telephone calls. Www freefilefillableforms com ffa freefileforms htm   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Www freefilefillableforms com ffa freefileforms htm The name and location of the restaurant. Www freefilefillableforms com ffa freefileforms htm The number of people served. Www freefilefillableforms com ffa freefileforms htm The date and amount of the expense. Www freefilefillableforms com ffa freefileforms htm If a charge is made for items other than food and beverages, the receipt must show that this is the case. Www freefilefillableforms com ffa freefileforms htm Canceled check. Www freefilefillableforms com ffa freefileforms htm   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Www freefilefillableforms com ffa freefileforms htm However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Www freefilefillableforms com ffa freefileforms htm Duplicate information. Www freefilefillableforms com ffa freefileforms htm   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Www freefilefillableforms com ffa freefileforms htm   You do not have to record amounts your employer pays directly for any ticket or other travel item. Www freefilefillableforms com ffa freefileforms htm However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Www freefilefillableforms com ffa freefileforms htm Timely-kept records. Www freefilefillableforms com ffa freefileforms htm   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Www freefilefillableforms com ffa freefileforms htm A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Www freefilefillableforms com ffa freefileforms htm   You do not need to write down the elements of every expense on the day of the expense. Www freefilefillableforms com ffa freefileforms htm If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Www freefilefillableforms com ffa freefileforms htm   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Www freefilefillableforms com ffa freefileforms htm This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Www freefilefillableforms com ffa freefileforms htm Proving business purpose. Www freefilefillableforms com ffa freefileforms htm   You must generally provide a written statement of the business purpose of an expense. Www freefilefillableforms com ffa freefileforms htm However, the degree of proof varies according to the circumstances in each case. Www freefilefillableforms com ffa freefileforms htm If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Www freefilefillableforms com ffa freefileforms htm Example. Www freefilefillableforms com ffa freefileforms htm If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Www freefilefillableforms com ffa freefileforms htm You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Www freefilefillableforms com ffa freefileforms htm You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Www freefilefillableforms com ffa freefileforms htm Confidential information. Www freefilefillableforms com ffa freefileforms htm   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Www freefilefillableforms com ffa freefileforms htm However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Www freefilefillableforms com ffa freefileforms htm What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Www freefilefillableforms com ffa freefileforms htm If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Www freefilefillableforms com ffa freefileforms htm Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Www freefilefillableforms com ffa freefileforms htm Documentary evidence can be receipts, paid bills, or similar evidence. Www freefilefillableforms com ffa freefileforms htm If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Www freefilefillableforms com ffa freefileforms htm For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Www freefilefillableforms com ffa freefileforms htm Invoices of deliveries establish when you used the car for business. Www freefilefillableforms com ffa freefileforms htm Table 5-1. Www freefilefillableforms com ffa freefileforms htm How To Prove Certain Business Expenses IF you have expenses for . Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm THEN you must keep records that show details of the following elements . Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Www freefilefillableforms com ffa freefileforms htm Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Www freefilefillableforms com ffa freefileforms htm Dates you left and returned for each trip and number of days spent on business. Www freefilefillableforms com ffa freefileforms htm Destination or area of your travel (name of city, town, or other designation). Www freefilefillableforms com ffa freefileforms htm Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Www freefilefillableforms com ffa freefileforms htm    Relationship: N/A Entertainment Cost of each separate expense. Www freefilefillableforms com ffa freefileforms htm Incidental expenses such as taxis, telephones, etc. Www freefilefillableforms com ffa freefileforms htm , may be totaled on a daily basis. Www freefilefillableforms com ffa freefileforms htm Date of entertainment. Www freefilefillableforms com ffa freefileforms htm (Also see Business Purpose. Www freefilefillableforms com ffa freefileforms htm ) Name and address or location of place of entertainment. Www freefilefillableforms com ffa freefileforms htm Type of entertainment if not otherwise apparent. Www freefilefillableforms com ffa freefileforms htm (Also see Business Purpose. Www freefilefillableforms com ffa freefileforms htm ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Www freefilefillableforms com ffa freefileforms htm  For entertainment, the nature of the business discussion or activity. Www freefilefillableforms com ffa freefileforms htm If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Www freefilefillableforms com ffa freefileforms htm    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Www freefilefillableforms com ffa freefileforms htm  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Www freefilefillableforms com ffa freefileforms htm Gifts Cost of the gift. Www freefilefillableforms com ffa freefileforms htm Date of the gift. Www freefilefillableforms com ffa freefileforms htm Description of the gift. Www freefilefillableforms com ffa freefileforms htm   Transportation Cost of each separate expense. Www freefilefillableforms com ffa freefileforms htm For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Www freefilefillableforms com ffa freefileforms htm Date of the expense. Www freefilefillableforms com ffa freefileforms htm For car expenses, the date of the use of the car. Www freefilefillableforms com ffa freefileforms htm Your business destination. Www freefilefillableforms com ffa freefileforms htm Purpose: Business purpose for the expense. Www freefilefillableforms com ffa freefileforms htm    Relationship: N/A Sampling. Www freefilefillableforms com ffa freefileforms htm   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Www freefilefillableforms com ffa freefileforms htm You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Www freefilefillableforms com ffa freefileforms htm Example. Www freefilefillableforms com ffa freefileforms htm You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Www freefilefillableforms com ffa freefileforms htm There is no other business use of the car, but you and your family use the car for personal purposes. Www freefilefillableforms com ffa freefileforms htm You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Www freefilefillableforms com ffa freefileforms htm Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Www freefilefillableforms com ffa freefileforms htm Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Www freefilefillableforms com ffa freefileforms htm Exceptional circumstances. Www freefilefillableforms com ffa freefileforms htm   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Www freefilefillableforms com ffa freefileforms htm This applies if all the following are true. Www freefilefillableforms com ffa freefileforms htm You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Www freefilefillableforms com ffa freefileforms htm You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Www freefilefillableforms com ffa freefileforms htm You have presented other evidence for the element that is the best proof possible under the circumstances. Www freefilefillableforms com ffa freefileforms htm Destroyed records. Www freefilefillableforms com ffa freefileforms htm   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Www freefilefillableforms com ffa freefileforms htm Reasons beyond your control include fire, flood, and other casualties. Www freefilefillableforms com ffa freefileforms htm    Table 5-2. Www freefilefillableforms com ffa freefileforms htm Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Www freefilefillableforms com ffa freefileforms htm ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Www freefilefillableforms com ffa freefileforms htm Separating expenses. Www freefilefillableforms com ffa freefileforms htm   Each separate payment is generally considered a separate expense. Www freefilefillableforms com ffa freefileforms htm For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Www freefilefillableforms com ffa freefileforms htm You must record them separately in your records. Www freefilefillableforms com ffa freefileforms htm Season or series tickets. Www freefilefillableforms com ffa freefileforms htm   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Www freefilefillableforms com ffa freefileforms htm To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Www freefilefillableforms com ffa freefileforms htm You must keep records to show whether you use each ticket as a gift or entertainment. Www freefilefillableforms com ffa freefileforms htm Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Www freefilefillableforms com ffa freefileforms htm See Entertainment tickets in chapter 2. Www freefilefillableforms com ffa freefileforms htm Combining items. Www freefilefillableforms com ffa freefileforms htm   You can make one daily entry in your record for reasonable categories of expenses. Www freefilefillableforms com ffa freefileforms htm Examples are taxi fares, telephone calls, or other incidental travel costs. Www freefilefillableforms com ffa freefileforms htm Meals should be in a separate category. Www freefilefillableforms com ffa freefileforms htm You can include tips for meal-related services with the costs of the meals. Www freefilefillableforms com ffa freefileforms htm   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Www freefilefillableforms com ffa freefileforms htm For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Www freefilefillableforms com ffa freefileforms htm Car expenses. Www freefilefillableforms com ffa freefileforms htm   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Www freefilefillableforms com ffa freefileforms htm Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Www freefilefillableforms com ffa freefileforms htm Example. Www freefilefillableforms com ffa freefileforms htm You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Www freefilefillableforms com ffa freefileforms htm You can account for these using a single record of miles driven. Www freefilefillableforms com ffa freefileforms htm Gift expenses. Www freefilefillableforms com ffa freefileforms htm   You do not always have to record the name of each recipient of a gift. Www freefilefillableforms com ffa freefileforms htm A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Www freefilefillableforms com ffa freefileforms htm For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Www freefilefillableforms com ffa freefileforms htm Allocating total cost. Www freefilefillableforms com ffa freefileforms htm   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Www freefilefillableforms com ffa freefileforms htm To do so, you must establish the number of persons who participated in the event. Www freefilefillableforms com ffa freefileforms htm   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Www freefilefillableforms com ffa freefileforms htm See Allocating between business and nonbusiness in chapter 2. Www freefilefillableforms com ffa freefileforms htm If your return is examined. Www freefilefillableforms com ffa freefileforms htm    If your return is examined, you may have to provide additional information to the IRS. Www freefilefillableforms com ffa freefileforms htm This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Www freefilefillableforms com ffa freefileforms htm    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Www freefilefillableforms com ffa freefileforms htm Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Www freefilefillableforms com ffa freefileforms htm Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Www freefilefillableforms com ffa freefileforms htm Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Www freefilefillableforms com ffa freefileforms htm Entertainment  (Detail in Schedule C)                                 4. Www freefilefillableforms com ffa freefileforms htm Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Www freefilefillableforms com ffa freefileforms htm Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Www freefilefillableforms com ffa freefileforms htm ) (Detail mileage in Schedule A. Www freefilefillableforms com ffa freefileforms htm ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Www freefilefillableforms com ffa freefileforms htm Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Www freefilefillableforms com ffa freefileforms htm 00 or more. Www freefilefillableforms com ffa freefileforms htm Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Www freefilefillableforms com ffa freefileforms htm Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Www freefilefillableforms com ffa freefileforms htm A return filed early is considered filed on the due date. Www freefilefillableforms com ffa freefileforms htm For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Www freefilefillableforms com ffa freefileforms htm You must keep records of the business use of your car for each year of the recovery period. Www freefilefillableforms com ffa freefileforms htm See More-than-50%-use test in chapter 4 under Depreciation Deduction. Www freefilefillableforms com ffa freefileforms htm Reimbursed for expenses. Www freefilefillableforms com ffa freefileforms htm   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Www freefilefillableforms com ffa freefileforms htm However, you may have to prove your expenses if any of the following conditions apply. Www freefilefillableforms com ffa freefileforms htm You claim deductions for expenses that are more than reimbursements. Www freefilefillableforms com ffa freefileforms htm Your expenses are reimbursed under a nonaccountable plan. Www freefilefillableforms com ffa freefileforms htm Your employer does not use adequate accounting procedures to verify expense accounts. Www freefilefillableforms com ffa freefileforms htm You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Www freefilefillableforms com ffa freefileforms htm Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Www freefilefillableforms com ffa freefileforms htm Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Www freefilefillableforms com ffa freefileforms htm Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - About SOI

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Ever wondered about what Statistics of Income (SOI) does or how it relates to the IRS and other government agencies? How long has SOI been collecting data? Want to know what we do and how we do it? You’ll find the answers here.

Purpose and Function of the SOI Program
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A History of the Statistics of Income Division from 1917 to 2007
Did you know that the income taxes have been levied since 1913? Or that three years later, a mandate declared that each year we'd need to publish statistics with respect to the operation of the tax law? These pages explain some of SOI's history and accomplishments.

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The Www Freefilefillableforms Com Ffa Freefileforms Htm

Www freefilefillableforms com ffa freefileforms htm Index A Absence, temporary, Temporary absences. Www freefilefillableforms com ffa freefileforms htm Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Www freefilefillableforms com ffa freefileforms htm , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Www freefilefillableforms com ffa freefileforms htm No exemption for spouse, Alimony paid. Www freefilefillableforms com ffa freefileforms htm Annual exclusion, gift tax, Annual exclusion. Www freefilefillableforms com ffa freefileforms htm Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Www freefilefillableforms com ffa freefileforms htm Considered unmarried, Unmarried persons. Www freefilefillableforms com ffa freefileforms htm Archer MSA, Archer medical savings account (MSA). Www freefilefillableforms com ffa freefileforms htm Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Www freefilefillableforms com ffa freefileforms htm Benefits paid under QDROs, Benefits paid to a child or other dependent. Www freefilefillableforms com ffa freefileforms htm , Benefits paid to a spouse or former spouse. Www freefilefillableforms com ffa freefileforms htm Birth of dependent, Death or birth. Www freefilefillableforms com ffa freefileforms htm C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Www freefilefillableforms com ffa freefileforms htm Child support Alimony, difference from, Child support. Www freefilefillableforms com ffa freefileforms htm Clearly associated with contingency, Clearly associated with a contingency. Www freefilefillableforms com ffa freefileforms htm Contingency relating to child, Contingency relating to your child. Www freefilefillableforms com ffa freefileforms htm Payment specifically designated as, Specifically designated as child support. Www freefilefillableforms com ffa freefileforms htm Child support under pre-1985 agreement, Child support under pre-1985 agreement. Www freefilefillableforms com ffa freefileforms htm Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Www freefilefillableforms com ffa freefileforms htm Claiming parent, when child is head of household, Special rule for parent. Www freefilefillableforms com ffa freefileforms htm Custody of, Custodial parent and noncustodial parent. Www freefilefillableforms com ffa freefileforms htm Death of child Head of household, qualifying person to file as, Death or birth. Www freefilefillableforms com ffa freefileforms htm Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Www freefilefillableforms com ffa freefileforms htm States, Community property states. Www freefilefillableforms com ffa freefileforms htm Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Www freefilefillableforms com ffa freefileforms htm Nondeductible expenses, Nondeductible expenses. Www freefilefillableforms com ffa freefileforms htm Custody of child, Custodial parent and noncustodial parent. Www freefilefillableforms com ffa freefileforms htm D Death of dependent, Death or birth. Www freefilefillableforms com ffa freefileforms htm Death of recipient spouse. Www freefilefillableforms com ffa freefileforms htm , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Www freefilefillableforms com ffa freefileforms htm Deductions Alimony paid, Deducting alimony paid. Www freefilefillableforms com ffa freefileforms htm Alimony recapture, Deducting the recapture. Www freefilefillableforms com ffa freefileforms htm Limits on IRAs, IRA contribution and deduction limits. Www freefilefillableforms com ffa freefileforms htm Marital, Marital deduction. Www freefilefillableforms com ffa freefileforms htm Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Www freefilefillableforms com ffa freefileforms htm Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Www freefilefillableforms com ffa freefileforms htm Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Www freefilefillableforms com ffa freefileforms htm Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Www freefilefillableforms com ffa freefileforms htm Invalid, Invalid decree. Www freefilefillableforms com ffa freefileforms htm Unmarried persons, Unmarried persons. Www freefilefillableforms com ffa freefileforms htm Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Www freefilefillableforms com ffa freefileforms htm Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Www freefilefillableforms com ffa freefileforms htm Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Www freefilefillableforms com ffa freefileforms htm Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Www freefilefillableforms com ffa freefileforms htm Filing status, Filing Status, More information. Www freefilefillableforms com ffa freefileforms htm Head of household, Requirements. Www freefilefillableforms com ffa freefileforms htm Form 1040 Deducting alimony paid, Deducting alimony paid. Www freefilefillableforms com ffa freefileforms htm Reporting alimony received, Reporting alimony received. Www freefilefillableforms com ffa freefileforms htm Form 1040X Annulment, decree of, Unmarried persons. Www freefilefillableforms com ffa freefileforms htm Form 8332 Release of exemption to noncustodial parent, Written declaration. Www freefilefillableforms com ffa freefileforms htm Form 8379 Injured spouse, Injured spouse. Www freefilefillableforms com ffa freefileforms htm Form 8857 Innocent spouse relief, Relief from joint liability. Www freefilefillableforms com ffa freefileforms htm Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Www freefilefillableforms com ffa freefileforms htm Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Www freefilefillableforms com ffa freefileforms htm , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Www freefilefillableforms com ffa freefileforms htm Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Www freefilefillableforms com ffa freefileforms htm Expenses for, as alimony (Table 4), Table 4. Www freefilefillableforms com ffa freefileforms htm Expenses for a Jointly-Owned Home Sale of, Sale of home. Www freefilefillableforms com ffa freefileforms htm HSAs (Health savings accounts), Health savings account (HSA). Www freefilefillableforms com ffa freefileforms htm I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Www freefilefillableforms com ffa freefileforms htm Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Www freefilefillableforms com ffa freefileforms htm Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Www freefilefillableforms com ffa freefileforms htm Innocent spouse relief, Relief from joint liability. Www freefilefillableforms com ffa freefileforms htm Insurance premiums, Life insurance premiums. Www freefilefillableforms com ffa freefileforms htm Invalid decree, Invalid decree. Www freefilefillableforms com ffa freefileforms htm IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Www freefilefillableforms com ffa freefileforms htm Itemized deductions on separate returns, Itemized deductions. Www freefilefillableforms com ffa freefileforms htm ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Www freefilefillableforms com ffa freefileforms htm Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Www freefilefillableforms com ffa freefileforms htm Change to separate return, Separate returns after joint return. Www freefilefillableforms com ffa freefileforms htm Divorced taxpayers, Divorced taxpayers. Www freefilefillableforms com ffa freefileforms htm Exemption for spouse, Joint return. Www freefilefillableforms com ffa freefileforms htm Joint and individual liability, Joint and individual liability. Www freefilefillableforms com ffa freefileforms htm Relief from joint liability, Relief from joint liability. Www freefilefillableforms com ffa freefileforms htm Signing, Signing a joint return. Www freefilefillableforms com ffa freefileforms htm Jointly-owned home Alimony payments for, Payments for jointly-owned home. Www freefilefillableforms com ffa freefileforms htm Expenses for, as alimony (Table 4), Table 4. Www freefilefillableforms com ffa freefileforms htm Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Www freefilefillableforms com ffa freefileforms htm K Kidnapped child Head of household status and, Kidnapped child. Www freefilefillableforms com ffa freefileforms htm L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Www freefilefillableforms com ffa freefileforms htm M Marital community, ending, Ending the Marital Community Marital status, Marital status. Www freefilefillableforms com ffa freefileforms htm Married persons, Married persons. Www freefilefillableforms com ffa freefileforms htm Medical savings accounts (MSAs), Archer medical savings account (MSA). Www freefilefillableforms com ffa freefileforms htm Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Www freefilefillableforms com ffa freefileforms htm MSAs (Medical savings accounts), Archer medical savings account (MSA). Www freefilefillableforms com ffa freefileforms htm N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Www freefilefillableforms com ffa freefileforms htm Nonresident aliens Joint returns, Nonresident alien. Www freefilefillableforms com ffa freefileforms htm Withholding, Withholding on nonresident aliens. Www freefilefillableforms com ffa freefileforms htm P Parent Head of household, claim for, Special rule for parent. Www freefilefillableforms com ffa freefileforms htm Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Www freefilefillableforms com ffa freefileforms htm Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Www freefilefillableforms com ffa freefileforms htm , Benefits paid to a spouse or former spouse. Www freefilefillableforms com ffa freefileforms htm Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Www freefilefillableforms com ffa freefileforms htm Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Www freefilefillableforms com ffa freefileforms htm Table 2, Table 2. Www freefilefillableforms com ffa freefileforms htm Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Www freefilefillableforms com ffa freefileforms htm Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Www freefilefillableforms com ffa freefileforms htm Spouse's debts, applied to, Tax refund applied to spouse's debts. Www freefilefillableforms com ffa freefileforms htm Release of exemption to noncustodial parent, Written declaration. Www freefilefillableforms com ffa freefileforms htm Revocation, Revocation of release of claim to an exemption. Www freefilefillableforms com ffa freefileforms htm Relief from joint liability, Reminders, Relief from joint liability. Www freefilefillableforms com ffa freefileforms htm Relief from separate return liability Community income, Relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm Reporting requirements Alimony received, Reporting alimony received. Www freefilefillableforms com ffa freefileforms htm Returns Amended return required, Unmarried persons. Www freefilefillableforms com ffa freefileforms htm Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Www freefilefillableforms com ffa freefileforms htm S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Www freefilefillableforms com ffa freefileforms htm Separate maintenance decrees, Unmarried persons. Www freefilefillableforms com ffa freefileforms htm , Divorce or separation instrument. Www freefilefillableforms com ffa freefileforms htm , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Www freefilefillableforms com ffa freefileforms htm Community or separate income, Community or separate income. Www freefilefillableforms com ffa freefileforms htm Exemption for spouse, Separate return. Www freefilefillableforms com ffa freefileforms htm Itemized deductions, Itemized deductions. Www freefilefillableforms com ffa freefileforms htm Relief from liability, Relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm Separate liability, Separate liability. Www freefilefillableforms com ffa freefileforms htm Tax consequences, Separate returns may give you a higher tax. Www freefilefillableforms com ffa freefileforms htm Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Www freefilefillableforms com ffa freefileforms htm Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Www freefilefillableforms com ffa freefileforms htm Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Www freefilefillableforms com ffa freefileforms htm Spouse Defined for purposes of alimony, Spouse or former spouse. Www freefilefillableforms com ffa freefileforms htm Refund applied to debts, Tax refund applied to spouse's debts. Www freefilefillableforms com ffa freefileforms htm Statute of limitations Amended return, Unmarried persons. Www freefilefillableforms com ffa freefileforms htm Injured spouse allocation, Injured spouse. Www freefilefillableforms com ffa freefileforms htm T Tables and figures Exemption for dependents (Table 3), Table 3. Www freefilefillableforms com ffa freefileforms htm Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Www freefilefillableforms com ffa freefileforms htm Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Www freefilefillableforms com ffa freefileforms htm Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Www freefilefillableforms com ffa freefileforms htm Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Www freefilefillableforms com ffa freefileforms htm Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Www freefilefillableforms com ffa freefileforms htm Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Www freefilefillableforms com ffa freefileforms htm Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Www freefilefillableforms com ffa freefileforms htm , Payments to a third party. Www freefilefillableforms com ffa freefileforms htm Property settlements, transfers to, Transfers to third parties. Www freefilefillableforms com ffa freefileforms htm Tiebreaker rules, Tiebreaker rules. Www freefilefillableforms com ffa freefileforms htm TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Www freefilefillableforms com ffa freefileforms htm Unmarried persons, Unmarried persons. Www freefilefillableforms com ffa freefileforms htm W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Www freefilefillableforms com ffa freefileforms htm Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Www freefilefillableforms com ffa freefileforms htm Prev  Up     Home   More Online Publications