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Publisher: Internal Revenue Service (IRS) Publication 526 [Charitable Contributions] 
 This publication from the Internal Revenue Service (IRS) describes when charitable contributions may be used as deductions on individual income tax returns. Topics include organizations that qualify to receive deductible contributions, contributions you cannot deduct (such as value of time or services and contributions for which you benefit), contributions of property, when to deduct, and records to keep. http://www.irs.gov/publications/p526/ar02.html Topics: Charity & Nonprofit Resources, Tax Filing Season Last updated Sep 14, 2005 Tax Relief in Disaster Situations
"This page lists tax relief recently granted by the IRS and provides links to other disaster-related resources." These documents provide details about claiming disaster losses (for individuals and businesses), tax relief related to terrorist acts and in presidentially-declared disaster areas, and providing disaster relief assistance through charitable donations. Includes state-specific tax information for wildfires, hurricanes, and other disasters. http://www.irs.gov/newsroom/article/0,,id=108362,00.html Topics: Charity & Nonprofit Resources, Hurricane Katrina, Tax Filing Season Last updated Apr 4, 2008 Free File Home: Your Link to Free Federal Online Filing
This site from the Internal Revenue Service is about Free File, an "online tax preparation and electronic filing through a partnership agreement between the IRS and the Free File Alliance, LLC." This site explains eligibility requirements for this free service, steps to get started, and a list of related FAQs. http://www.irs.gov/app/freeFile/welcome.jsp Topics: Tax Filing Season Last updated Apr 4, 2008 IRS e-file: : Filing Your Taxes Online
The Internal Revenue Service (IRS) explains its electronic filing (e-file) system and covers tax return information for individuals, businesses, and preparers. Includes information about "Free File Services" for eligible taxpayers. http://www.irs.gov/efile/ Topics: Tax Filing Season Last updated Apr 4, 2008 Taxpayer Advocate Service
This site explains the functions and services of the Taxpayer Advocate Service, an independent organization within the Internal Revenue Service (IRS). This service aids taxpayers with unresolved issues with the IRS. The site provides links to tax forms and other IRS tax information. http://www.irs.gov/advocate/ Topics: Tax Filing Season Last updated Feb 11, 2005 Where's My Refund?
"You filed your [United States federal] tax return and you're expecting a refund. You have just one question and you want the answer now - Where's My Refund? Access this secure Web site to find out if the IRS received your return and whether your refund was processed and sent to you." From the Internal Revenue Service (IRS). http://www.irs.gov/individuals/article/0,,id=96596,00.html Topics: Tax Filing Season Last updated Jan 18, 2006 Tax Information for Members of the U.S. Armed Forces
"The tax laws provide some special benefits for active members of the U.S. Armed Forces, including those serving in combat zones." This site features information about combat zone tax provisions, the Military Family Tax Relief Act of 2003, tax assistance for military families, and related topics. From the Internal Revenue Service (IRS). http://www.irs.gov/newsroom/article/0,,id=97273,00.html Topics: Military, Tax Filing Season Last updated Jan 26, 2005 Understanding Taxes
"The IRS has developed an interactive, instructional tax program ... to provide high schools, community colleges, and the general public with a technology-based instructional tool." It includes teacher and student sections, with teaching modules, lesson plans, simulations, tutorials, and an option to create a custom resource list allowing for later online access. http://www.irs.gov/app/understandingTaxes/index.jsp Topics: Lesson Plans, Tax Filing Season Last updated Apr 2, 2009 Tax Information for Churches and Religious Orgs
Information about federal tax laws related to churches and religious organizations. Includes exemption requirements as defined in the Internal Revenue Code, filing requirements, and laws that may apply to a religious organization, such as those concerning unrelated business income tax and to political and lobbying activities. Also includes a link to tax information for charitable organizations. http://www.irs.gov/charities/churches/ Topics: Business, Constitutional Law & Civil Liberties, Government, Government, Religion, Social Issues, Tax Filing Season Last updated Apr 4, 2008 Abusive Tax Shelters and Transactions
Official information from the Internal Revenue Service (IRS) concerning abusive tax shelters, including tax law provisions, notices about specific tax shelters (such as "Son of Boss," lease in/lease out, and basis-shifting transactions), details about initiatives to identify and resolve abusive tax shelters, and related information. http://www.irs.gov/businesses/corporations/article/0,,id=97384,00.html Topics: Corruption & Fraud, Tax Filing Season Last updated Aug 30, 2005 Internal Revenue Service (IRS) Publication 54: Tax Guide for U.S. Citizens and Resident Aliens Abroad
"This publication discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries. As a U.S. citizen or resident alien, your worldwide income generally is subject to U.S. income tax, regardless of where you are living." Covers filing requirements, specific taxes, exemptions, deductions, credits, and related topics. "Aliens and U.S. Citizens Living Abroad" in the "Frequently Asked Questions" section of the IRS website contains additional information. http://www.irs.gov/publications/p54/ Topics: Home & Housing, Tax Filing Season Last updated Dec 1, 2005 What's Hot In Tax Forms, Publications, and Other Tax Products
Collection of links to information about tax law changes and changes to tax forms and publications for the current tax year and later. Covers individuals, businesses, and specific tax topics such as excise taxes, estates and trusts, and retirement plans. From the Internal Revenue Service (IRS). http://www.irs.gov/formspubs/article/0,,id=97397,00.html Topics: Tax Filing Season Last updated Dec 20, 2005 Tax Statistics: Produced by the Statistics of Income Division and Other Areas of the Internal Revenue Service
Collection of statistics about the U.S. tax system, covering individual and business taxes, Internal Revenue Service (IRS) operations, charitable and tax-exempt organizations, and other topics. Browse by IRS form or topic. Availability of archived data varies by subject, but many areas go back to the mid-1990s. From the Internal Revenue Service (IRS). http://www.irs.gov/taxstats/ Topics: Finance, Tax Filing Season Last updated Dec 20, 2005 Internal Revenue Service (IRS): Seniors & Retirees
Collection of IRS documents on tax topics of interest for older Americans and individuals planning for retirement. Includes relevant IRS publications and forms, and information about the Tax Counseling for the Elderly (TCE) program, retirement plans, and other related subjects. http://www.irs.gov/individuals/retirees/ Topics: Finance, Seniors, Tax Filing Season Last updated Dec 21, 2005 Tax Quotes
Small collection of quotations with themes related to taxes and taxation. Includes quotes from personalities such as James Madison, Frederick the Great, Albert Einstein, Plato, and Will Rogers. "These quotes reflect the opinions of their authors; their inclusion here is not an official IRS endorsement of the sentiments expressed." From the Internal Revenue Service (IRS). http://www.irs.gov/newsroom/article/0,,id=110483,00.html Topics: Ready Reference & Quick Facts, Tax Filing Season Last updated Jan 17, 2006 IRA Online Resource Guide
Guide to traditional and Roth IRAs (individual retirement accounts) and IRA-funded plans such as SEPs (simplified employee pension) and payroll-deduction IRAs. Includes forms and publications, and information for individuals, business owners, and tax professionals. From the Internal Revenue Service (IRS). http://www.irs.gov/retirement/article/0,,id=137320,00.html Topics: Finance, Investing, Seniors, Tax Filing Season Last updated Apr 2, 2009 Extension of Time to File Your Tax Return
"Need more time to prepare your federal tax return? This page provides information on how to apply for an extension of time to file. Please be aware that an extension of time to file your return does not grant you any extension of time to pay your tax liability." Includes links to forms for individual income tax returns, and forms for corporations and partnerships. From the Internal Revenue Service (IRS). http://www.irs.gov/formspubs/article/0,,id=98155,00.html Topics: Tax Filing Season Last updated Mar 1, 2007 Questions and Answers on Home Foreclosure and Debt Cancellation
Information about the personal income tax consequences of debt forgiveness for money borrowed from a commercial lender, and income gains if there is a foreclosure. Includes examples, and links to related publications on selling your home and bankruptcy. From the Internal Revenue Service (IRS). http://www.irs.gov/newsroom/article/0,,id=174034,00.html Topics: Housing Last updated Oct 24, 2007 IRS Withholding Calculator
"The purpose of this application is to help employees to ensure that they do not have too much or too little income tax withheld from their pay. It is not a replacement for Form W-4, but most people will find it more accurate and easier to use than the worksheets that accompany Form W-4." Includes an overview and step-by-step instructions. From the Internal Revenue Service (IRS). http://www.irs.gov/individuals/article/0,,id=96196,00.html Topics: Tax Filing Season Last updated Dec 14, 2007 Internal Revenue Service: Economic Stimulus Payments — It's Not Too Late
Official Internal Revenue Service (IRS) information about the 2008 "economic stimulus" payments that were sent to U.S. taxpayers starting in May. "Eligible taxpayers will receive between $300 to $600 if single or $600 to $1,200 if married filing jointly." Provides payment scenarios, a FAQ, material for Social Security and veterans' benefits recipients, an alert about rebate scams, tax tips, and other details about the payment program. From the IRS. http://www.irs.gov/newsroom/article/0,,id=177937,00.html Topics: Tax Filing Season Last updated Aug 22, 2008 The Tax Gap
"Find resources on this page pertaining to the tax gap -- the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time." Includes studies and statistics, and fact sheets (going back to 2006) on tax gap topics such as filing past-due returns, avoiding penalties, and reporting specific types of income. From the Internal Revenue Service (IRS). http://www.irs.gov/newsroom/article/0,,id=158619,00.html Topics: Tax Filing Season Last updated Apr 7, 2008 Internal Revenue Service Topic 653: IRS Notices and Bills, Penalties and Interest Charges
This document summarizes the penalties for not filing and paying federal taxes by the April 15 deadline, listing specific interest rates and other penalty charges for late filing and payment. It suggests what to do if you feel you have reasonable cause for abatement of penalties or if you believe there is an error on your notice or bill. Includes links to relevant tax publications. From the Internal Revenue Service (IRS). http://www.irs.gov/taxtopics/tc653.html Topics: Tax Filing Season Last updated Apr 8, 2008 The Centralized Authorization File (CAF): Authorization Rules
Compilation of documents about the CAF, which "contains information on third parties authorized to represent taxpayers before the IRS and/or receive and inspect confidential tax information on active tax accounts or those accounts currently under consideration by the IRS." Includes a FAQ, forms and publications, "Common Reasons for Power of Attorney (POA) Rejection," and related instructions and reference materials. From the Internal Revenue Service (IRS). http://www.irs.gov/businesses/small/content/0,,id=108383,00.html Topics: Tax Filing Season Last updated Feb 19, 2009 IRS Reminds Taxpayers They Can Use Stock Losses to Reduce Taxes
This press release from the Internal Revenue Service (IRS) reminds taxpayers that "they may be able to use their losses in the stock market to reduce their tax burden." Generally, realized capital losses are first offset against realized capital gains. ... Losses in excess of [the annual] limit can be carried forward to later years." Includes links to related IRS publications. http://www.irs.gov/newsroom/article/0,,id=103509,00.html Topics: Investing, Tax Filing Season Last updated Feb 2, 2009 Home Foreclosure and Debt Cancellation
Questions and answers about the "Mortgage Forgiveness Debt Relief Act of 2007 [which] generally allows taxpayers to exclude income from the discharge of debt on their principal residence. Debt reduced through mortgage restructuring, as well as mortgage debt forgiven in connection with a foreclosure, qualify for this relief." Topics include what is cancellation of debt and is cancellation of debt income always taxable. Includes examples and links. From the Internal Revenue Service (IRS). http://www.irs.gov/newsroom/article/0,,id=174034,00.html Topics: Housing Last updated Feb 2, 2009 IRS Speeds Lien Relief for Homeowners Trying to Refinance, Sell
This December 2008 press release from the Internal Revenue Service (IRS) announces "an expedited process that will make it easier for financially distressed homeowners to avoid having a federal tax lien block refinancing of mortgages or the sale of a home." Includes an audio file and links to related publications. http://www.irs.gov/newsroom/article/0,,id=201343,00.html Topics: Housing, Tax Filing Season Last updated Jan 5, 2009 IRS: Agriculture/Farmers
Compilation of forms and publications concerning tax laws affecting the agriculture industry. Find recent rulings and court cases, trends and statistics, tax tips, audit technique guides, and other details about taxes for farmers and small businesses. From the Internal Revenue Service (IRS). http://www.irs.gov/businesses/small/industries/article/0,,id=201608,00.html Topics: Agriculture, Tax Filing Season Last updated Feb 3, 2009 Highlights of 2008 Tax Law Changes: Tax Breaks Renewed, Recovery Rebate Credit, Homeowner Relief
This January 2009 release describes changes for 2008 personal income tax returns. Topics include economic stimulus payments being tax free, the alternative minimum tax (AMT) increase for one year, increased standard deductions for most taxpayers, first-time homebuyer credit, standard mileage rate adjustment, the earned income tax credit, and more. From the Internal Revenue Service (IRS). http://www.irs.gov/newsroom/article/0,,id=202106,00.html Topics: Tax Filing Season Last updated Jan 22, 2009 IRS Information Related to the American Recovery and Reinvestment Act of 2009
This page highlights key aspects of the American Recovery and Reinvestment Act of 2009 of interest to taxpayers and employers, including the Making Work Pay tax credit ("refundable tax credit of up to $400 for working individuals and $800 for married taxpayers filing joint returns"), Economic Recovery Payment (for Social Security recipients, veterans, railroad retirees), deductions for new vehicle purchases, expansion of first-time homebuyer credit, and COBRA premium subsidies. From the Internal Revenue Service (IRS). http://www.irs.gov/newsroom/article/0,,id=204335,00.html Topics: Finance, Tax Filing Season Last updated Mar 2, 2009 Taxpayer Advocacy Service (TAS)
Collection of materials for this independent organization within the Internal Revenue Service (IRS) that helps taxpayers resolve problems with the IRS and recommends changes that will prevent the problems. Includes a history of the TAS, a description of who may use this free service, what information should be provided to the TAS, annual reports to Congress (with legislative recommendations and list of most litigated issues), and related material. From the IRS. http://www.irs.gov/advocate/ Topics: Tax Filing Season Last updated Mar 16, 2009 |
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