Alliance for Taxpayer Access - A coalition of patient groups, physicians, researchers, educational institutions, publishers, and health promotion organizations that support barrier-free access to taxpayer-funded research.
Americans for Tax Reform (ATR) - ATR opposes all tax increases as a matter of principle. Believes in a system in which taxes are simpler, fairer, flatter, more visible, and lower than they are today. The government's power to control one's life derives from its power to tax. ATR believe that power should be minimized.
ataxingmatter (Linda Beale) - Beale writes about the role of increased transparency in ensuring that corporations and audit firms comply with the law. For example, she suggests that public corporations should be required to inform their boards about their participation in aggressive tax transactions and the risks that such participation entails. Beale suggests that information about the relative riskiness of tax transactions should be published in companies' filings with the Securities and Exchange Commission, and that audit firms should be required to reveal similar tax risk information about the transactions they promote and penalties that they have been required to pay in connection with aggressive tax planning advice. She also considers the way banks and other large financial institutions account for their complex financial products for tax purposes, and argues against letting them determine their own tax liability through a policy of "conforming" tax results to their financial book results.
Bloomberg BNA - A leading source of legal, tax, regulatory, and business information for professionals.
Bright Lines Project - Promoting a proposal for the IRS to create clear, objective standards for what constitutes political activity for nonprofit organizations. The proposal is premised on the principle that there is a need to draw bright lines and define activities that nonprofits are permitted to perform (called safe harbors), giving organizations the knowledge they need to ensure that they are in compliance with the law and are able to participate in the democratic process.
Bureau of National Affairs (BNA): Tax and Accounting - BNA is a leading source of tax and accounting research, news, practice tools, and guidance for tax attorneys, CPAs, corporate tax managers, estate planners, and financial accountants. BNA's comprehensive tax research service covers a wide variety of federal tax, state tax, and international tax transactions, as well as estate planning and financial accounting best practices.
Business and Investors Against Tax Haven Abuse - There is no justification for tax avoidance and evasion through offshore tax havens. Offshore tax havens provide cover for banks, hedge funds and corporations to shift taxable income from the United States to tax havens for the sole purpose of escaping taxation. Tax haven secrecy allows wealthy Americans to hide assets, helps companies manipulate their finances, and fosters the casino economy. Offshore tax havens reward companies and individuals who offload taxes to responsible businesses and households.
Credit Card - Pay with your Discover/NOVUS, MasterCard, Visa, or American Express. Make your payment online or by phone. Official Payments Corporation charges a convenience fee of 2.5% (minimum $1) to use this service.
Web Pay - Pay the current amount you owe and schedule payments up to one year in advance. Select the payment amount and payment date. Payment will be deducted from your account on the day you select.
California State Board of Equalization - In addition to tax administration of key state revenue programs, the Board plays a critical role with regard to California property taxes. Further, it acts as the appellate body for franchise and income tax appeals.
Center on Budget and Policy Priorities - Conducts research and analysis on a range of government policies and programs, with an emphasis on tax policy affecting low- and moderate-income people in the U.S.
Citizens for Tax Justice (CFJ) - A nonpartisan, nonprofit research and advocacy organization dedicated to fair taxation at the federal, state, and local levels.
CompleteTax - Online federal and state tax preparation from CCH.
E-file - Provides online personal income tax software to e-file both U.S. federal and state taxes as well as software to assist with filing an extension, should you need one.
Electronic Federal Tax Payment System (EFTPS) - By 8:00 p.m. ET at least one calendar day prior to your tax due date, you log in, enter your tax payment information, review the information, and click "Make a Payment" to initiate the payment. You will receive an immediate confirmation of your instructions that you can print out as a receipt of your payment instructions.
Federal Budget Trade-offs - Could your tax dollars be better spent? Select your state, town, county or congressional district and a program, and find out what else your tax dollars could provide.
Federal False Claims Act - The False Claims Act is the single most important tool U.S. taxpayers have to recover the billions of dollars stolen through fraud by U.S. government contractors every year. The False Claims Act contains qui tam, or whistleblower, provisions. Qui tam is a unique mechanism in the law that allows citizens with evidence of fraud against government contracts and programs to sue, on behalf of the government, in order to recover the stolen funds.
Federation of Tax Administrators (FTA) - Organization whose mission is to improve the quality of state tax administration by providing services to state tax authorities and administrators. These services include research and information exchange, training, and intergovernmental and interstate coordination. The Federation represents the interests of state tax administrators before federal policymakers where appropriate. Also see:
Financial Transaction Tax - There are several types of financial transaction taxes. Each has its own purpose. Some have already been implemented, and some remain unimplemented concepts. Wikipedia article.
Form 706 (.pdf) - IRS U.S. Estate (and Generation-Skipping Transfer) Tax Return.
Foundation for Taxpayer & Consumer Rights (FTCR) - A nationally-recognized, California-based, non-profit education and advocacy organization. Information on consumer rights, consumer issues and insurance companies, HMOs, banks, and other corporations.
Franchise Tax Board - Responsible for administering two of California's major tax programs: Personal Income Tax and the Corporation Tax.
Freelance Taxation - Susan Lee provides freelancers and artists basic information that allows them to take advantage of their self-employed status and to meet the challenges inherent in freelancing.
How to Pay Estimated Taxes - You need to make estimated tax payments if your income tax withholding will not fully cover next year's tax liability. This applies mostly to self-employed people, landlords, and investors. You need to make estimated tax payments at least every three months. This is because your income tax withholding (from your day job) may not be sufficient to pay your federal income tax in full by the end of the year.
ICIJ Offshore Leaks Database - This database contains ownership information about companies created in 10 offshore jurisdictions including the British Virgin Islands, the Cook Islands and Singapore. ICIJ plans to include information from the Panama Papers to update this database. The names – with links to more than 200 countries – will be added to the Offshore Leaks database (published in 2013), which already contains more than 100,000 paper companies that ICIJ obtained in a previous leak.
International Bureau of Fiscal Documentation (IBFD) - An Amsterdam-based organization active on a worldwide scale in the field of tax research, information and education. IBFD is a leading provider of international tax expertise and independent research, offering online products, books, services and training.
Internal Revenue Service (IRS.gov) - The agency has a long history. Its roots go back to the Civil War when President Lincoln and Congress, in 1862, created the Commissioner of Internal Revenue and enacted an income tax to pay war expenses. The income tax was repealed 10 years later. Congress revived the income tax in 1894, but the Supreme Court ruled it unconstitutional the following year. In 1913, the states ratified the 16th Amendment, which gave Congress the authority to enact an income tax. That same year, the first Form 1040 appeared after Congress levied a 1% tax on net personal incomes above $3,000 with a 6% surtax on incomes of more than $500,000. As the nation sought greater revenue to finance the World War I effort, the top rate of the income tax rose to 77% in 1918. It dropped sharply in the post-war years, down to 24% in 1929, and rose again during the Depression. During World War II, Congress introduced payroll withholding and quarterly tax payments. Also see:
Electronic Federal Tax Payment System (EFTPS) - A free service offered by the U.S. Department of the Treasury to help business and individual taxpayers conveniently pay all their federal taxes electronically. All federal taxes can be paid using EFTPS. You can make payments via this Web site, a voice response system, or special channels designed for tax professionals, payroll services, and financial institutions. Quick, secure, and accurate, EFTPS is available by phone or online 24 hours a day, 7 days a week. You can schedule a business payment up to 120 days in advance or an individual payment up to 365 days in advance.
Estimated Taxes - Estimated tax is the method used to pay tax on income that is not subject to withholding. This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes and awards. You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough.
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).
Search for Tax Return Preparers - Use this tool to research tax return preparers near you or to determine the type of credentials or qualifications held by a specific tax professional. All tax return preparers are not in this directory. This directory contains only those with a PTIN who hold a professional credential or have obtained an Annual Filing Season Program Record of Completion from the IRS.
J.K. Lasser - J.K. Lasser's Your Income Tax is America's bestselling tax guide. Celebrating its 70th year, it was first written by Jacob Kay Lasser and was so successful that it led to the establishment of The J.K. Lasser Institute, publisher of a wide range of tax, financial, and business books and newsletters. Today, the J.K. Lasser Institute lives on within John Wiley & Sons, Inc., the leading global business publisher. Composed of a team of tax and personal finance specialists led by attorney Elliott Eiss, the Institute is known for independent, easy-to-use tax and personal finance advice. Over 39,000,000 taxpayers have saved money using J.K. Lasser's Your Income Tax. The Institute also publishes an array of popular personal finance books, the J.K. Lasser's Monthly Tax Newsletter, and hosts this consumer tax website.
Multistate Tax Commission (MTC) - A joint agency of state governments established to improve the fairness, efficiency and effectiveness of state tax systems as they apply to interstate and international commerce, and reserve state tax sovereignty. The Commission studies state tax issues and recommends to states uniform tax laws and regulations that apply to multistate and multinational enterprises.
Peace Tax Seven - "We, seven British citizens, are making a complaint to the European Court of Human Rights on the grounds that our rights are violated by a tax system which makes us pay for the deliberate killing of other human beings. We regard this as a form of conscription, the same as military service and believe all tax paying citizens should have the right to conscientious objection to paying tax for the military. We are asking to pay all of our taxes, but to have the military part placed in a ring-fenced fund solely for peaceful purposes such as health care, education and non-violent conflict resolution. We have each tried to direct our income taxes to be used for peaceful and non-military purposes. In each case we were denied the right, and each of us has faced a dilemma: either to pay our taxes and so become complicit in killing; or to follow our conscience and break the law by withholding payment of a portion of our taxes. Following our consciences has lead us to court or the threat of prosecution."
Penalty for Underpayment of Estimated Tax - The United States income tax is a pay-as-you-go tax, which means that tax must be paid as you earn or receive your income during the year. You can either do this through withholding or by making estimated tax payments. If you do not pay enough tax, you may have to pay a penalty for underpayment of estimated tax. Generally, most taxpayers will have paid enough tax to avoid this penalty if they owe less than $1,000 in tax after subtracting their withholdings and credits, or if they paid at least 90% of the tax for the current year, or 100% of the tax shown on the return for the prior year, whichever is smaller. Refer to Publication 505 for additional information. Also see this article on Tax Withholding.
Public Records Online (NETR Online) - An information portal to official state websites, and those Tax Assessors' and Recorders' offices that have developed websites for the retrieval of available public records over the internet. Public records information that you may find includes copies of deeds, parcel maps, GIS maps, tax data, ownership information and indexes, and will vary to the extent that the particular office has developed their site.
RIA Journals - RIA publishes journals covering journals cover Federal Tax, State Tax, International Tax, Valuations, Derivatives, Exempt Tax Organizations, Estate Planning, Business Entities and Finance.
Robin Hood Tax - This small tax of less than ½ of 1% on Wall Street transactions can generate hundreds of billions of dollars each year in the US alone. It won't affect ordinary Americans, their personal savings, or every day consumer activity, such as ATMs or debit cards. It's easy to enforce and tough to evade.
Roth IRA - Technical and planning information on Roth IRAs for practitioners and consumers.
Tax Analysts - Up-to-date and comprehensive daily federal, state, and international taxing authorities on the Internet, tax news and analysis, access to in-depth tax research libraries. More than 150,000 tax professionals in law and accounting firms, corporations, and government agencies rely on Tax Analysts' in-depth federal, state, and international content each day. Publisher of Tax Notes and Tax Notes International.
Tax and Accounting Sites Directory - A comprehensive index of Web-based tax and accounting resources designed to be a starting point for people who are searching for tax and accounting information and services.
Tax Bracket Calculator (U.S.) - Find out which IRS tax bracket you are in. As a percentage of income, your tax rate is generally lower than the tax rate listed. Use this calculator to estimate your actual tax rate and tax amount.
Tax Facts - Provides tax information for citizens, policy analysts, legislators, and the press. Data are compiled from a variety of sources, including the Urban Institute, Brookings Institution, Internal Revenue Service, the Joint Committee on Taxation, the Congressional Budget Office, the Department of the Treasury, the Federation of Tax Administrators, and the Organization for Economic Cooperation and Development. Tax Facts is a product of the Urban-Brookings Tax Policy Center.
Tax Gap, The - In a project of in-depth research, the Guardian will expose the extent of tax avoidance by big business, day-by-day over two weeks, naming more than 20 major British companies, and analysing their secretive strategies to ask: are they paying their fair share? Some terminology:
Avoidance - Artificial schemes that try to take advantage of loopholes or lack of clarity in the law to reduce a company's tax bill, or deliberate structuring of ownership of assets (particularly in relation to location) so as to reduce tax. Sometimes schemes succeed; sometimes courts will rule that tax must be paid after all. "Avoidance", as understood in the UK, is not illegal.
Evasion - Downright criminal behaviour, such as deliberately concealing income or telling lies about it. None of the major companies investigated by the Guardian show evidence of doing this, although private individuals do sometimes dishonestly try to hide their funds offshore.
Planning - The "acceptable" face of tax avoidance, when companies or individuals organise their affairs to avoid unintended, accidental or unfair "double taxation", or to get tax advantages which parliament actually intended them to have.
Tax Gap - The difference between the corporation tax companies pay and the theoretical amount they would pay if debatable exemptions and allowances, plus artificial avoidance schemes, were abolished.
Tax Havens: Sovereign & States - Global Policy Forum links to news articles on tax havens: Offshore tax havens, spread by new computing and telecommunications, provide an unprecedented tax shelter, enabling rich citizens and corporations to escape the national tax system. Wealthy tax evaders save millions, while public services and infrastructure in their home countries, as well as on the small island havens, remain drastically underfunded.
Tax History Project - Incorporating both narrative text and multimedia source materials, the museum offers a concise summary of American revenue policy and politics.
Tax Increment Finance (TIF) - A public financing method that is used for subsidizing redevelopment, infrastructure, and other community-improvement projects in many countries, including the United States. Similar or related value capture strategies are used around the world. Also see the TIF Illumination Project. Chicago has a significant number of TIF districts and has become a prime location for examining the benefits and disadvantages of TIF districts.
Tax Justice Network - An independent organisation launched in the British Houses of Parliament. It is dedicated to high-level research, analysis and advocacy in the field of tax and regulation. It works to map, analyse and explain the role of taxation and the harmful impacts of tax evasion, tax avoidance, tax competition and tax havens.
Tax Master - A place where you can find links to the mega tax gateway sites.
Tax Me If You Can - Feb. 2003 PBS Frontline documentary: "It was one of corporate America's biggest hidden profit centers in the past decade - the tax shelter - and it became so lucrative that last year it helped major U.S. companies cut their tax rate to just half of what they had historically paid, leaving individual taxpayers to make up the difference."
Tax Policy Center - Provides timely, accessible analysis and facts about tax policy to policymakers, journalists, interested citizens, and researchers.
Tax Statistics - Tables, articles, and data that describe and measure elements of the U.S. tax system.
Tax World - Links to tax information from state, federal, and international taxing authorities on the Internet. Practical tax information such as tax forms, regulations, IRS code, and more. Information on tax policy and history.
Taxodus - A serious game on tax avoidance. Escape taxes for multinationals and contribute your fiscal route to the Taxodus database.
TaxProf Blog - News, information and resources for tax professors.
TaxProf Blog - Compiles the latest tax-news articles, legislation, academic papers and updates from other tax blogs. Launched by University of Cincinnati College of Law Professor Paul L. Caron, the site has gained a wide following among tax professionals, academics and policy-makers. It contains links to state, federal and international tax information and even has a section called Celebrity Tax Lore which links to stories on the tax issues of the rich and famous as well as other tax-related trivia and cartoons.
TRAC IRS - Comprehensive, independent, and nonpartisan information about IRS.
U.S. State Taxes by State - States raise revenue in many ways including sales taxes, excise taxes, license taxes, income taxes, intangible taxes, property taxes, estate taxes and inheritance taxes. Depending on where you live, you may end up paying all of them or just a few. This site provides you with information on state income taxes, sales and fuel taxes, taxes on retirement income, property taxes, and inheritance and estate taxes, as well as sales and fuel taxes. It is intended to give you insight into which states may offer a lower cost of living.
U.S. Tax Code Online - Complete text of the U.S. Internal Revenue Code, Title 26 of the U.S. Code (26 USC).
U.S. Tax Court - Federal court of record established by Congress under Article I of the Constitution of the U.S.. Congress created the Tax Court to provide a judicial forum in which affected persons could dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. The jurisdiction of the Tax Court includes the authority to hear tax disputes concerning notices of deficiency, notices of transferee liability, certain types of declaratory judgment, readjustment and adjustment of partnership items, review of the failure to abate interest, administrative costs, worker classification, relief from joint and several liability on a joint return, and review of certain collection actions. See Opinions Search for U.S. Tax Court opinions.
Voluntary Employee Beneficiary Association (VEBA) 501(c)(9) - A voluntary employees' beneficiary association (VEBA) under Internal Revenue Code section 501(c)(9) is an organization organized to pay life, sick, accident, and similar benefits to members or their dependents, or designated beneficiaries if no part of the net earnings of the association inures to the benefit of any private shareholder or individual.
War Tax Resistance - Information on war taxes, philosophical questions, how to stop paying for war, consequences, resisting IRS collection, personal histories, military spending, organizing ideas, resources and support.
Where's My Refund? - Access this secure IRS website to find out if the IRS received your return and whether your refund was processed and sent to you.
World Bank Group: Tax Policy Administration - Resources on the institutional process of tax policy design and reform. Theory, practice and analytic methods relating to tax policy design. Cultural, economic, social and legal institutions which aid or hinder tax administration effectiveness. Resources for tax administration.
WorldWideWeb Tax - Here you'll find IRS forms, IRS instructions, IRS publications, IRS tables, IRS rate schedules, IRS charts, IRS worksheets, and answers to IRS and tax questions.
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