Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Organizations Subject to Unrelated Business Income Tax

The unrelated business income tax is imposed on the following:

  • Organizations exempt from tax under section 501(a) of the Internal Revenue Code
  • Employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a)
  • Individual retirement arrangements
  • State and municipal colleges and universities
  • Qualified state tuition programs
  • Medical savings accounts
  • Coverdell savings accounts


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