Where can I find my UTR/employers reference and accounts ...

Where can I find my UTR/employers reference and accounts office reference numbers?

February 10, 2014

Search for:

Where can I find my UTR/employers reference and accounts office reference numbers?

Shortly after an individual or partnership registers with HMRC to complete a tax return (or self-assessment) a Unique Tax Reference (UTR) number will be issued. This is a 10 digit number and is sometimes...

Read more

Website: https://www.theaccountancy.co.uk

Related topics : how do i find out my tax office reference number / find my tax office reference number / tax office reference number / address of tax office or tax office reference for self employed / find tax office reference

[an error occurred while processing this directive]

EFILE Certified | UFile Pro

UFile PRO is certified for EFILE

Millions of returns are electronically filed by tax preparers for their clients each year. Why? Because EFILE is proven to save money and time. UFile PRO is a snap to set up for EFILE and it is simple to use.

EFILE is the name given by the CRA to the process of filing your clients' tax returns in electronic format over the Internet. For an overview of the CRA's EFILE service click here.

If you wish to file tax returns for others...

Read more

Website: ufile.ca

Related topics : tax return electronic filing / tax return filing preparation / income tax e file return / tax return filing on line / file my tax return

[an error occurred while processing this directive]




Lawmakers maintain hyperlink between unpaid taxes, automotive registrations

HARTFORD, Conn. (AP) -- A Connecticut legislative committee is retaining the ban on issuing motorcar registrations to house owners with delinquent property taxes. Members of the General Assembly's Transportation Committee on Monday voted to maintain...

Read more

Website: http://www.tax17news.com

[an error occurred while processing this directive]

Income Tax for Individual Taxpayers - taxes.marylandtaxes.gov

Income Tax for Individual Taxpayers

The Comptroller's Office is dedicated to making the process of filing and paying taxes, simple, safe and efficient. You may have questions before, during or after you file your return. We're here to help. This section supplies the latest information for you the individual taxpayer.

Filing your annual income tax return doesn't have to be complicated or...

Read more

Website: taxes.marylandtaxes.gov

Instructions to filing - San Francisco

Instructions to filing

Welcome to the San Francisco Office of the Treasurer & Tax Collector's Payroll Expense Tax and Gross Receipts Tax filing.

Business information may be updated during this filing or at anytime through Account Update .

Please note the following:

Payroll Expense Tax and Gross Receipts Tax returns are due by


. Online forms must therefore be transmitted before midnight on


Payments must be received or postmarked on or before


Penalties, interest, and fees will be imposed after



Your total tax obligation will be summarized and displayed...

Read more

Website: https://etaxstatement.sfgov.org

Related topics : business tax return filing / payroll tax return form / tax return online filing / do i need to file a tax return / payroll tax return

Military Tax Tips | Virginia Tax

If you decide to file a paper return, you may also want to use our Tax Table Calculator �and our Spouse Tax Adjustment Calculator �for easy, accurate computations.�

Filing Requirements

Filing requirements for members of the Armed Forces are generally based on income and residency status. For additional information, see Who Must File �and Residency .

Resident Military Personnel

Members of...

Read more

Website: https://tax.virginia.gov

Illinois Raises Tax Rates & Changes Tax Credits and Deductions

The Illinois Income Tax rate for individuals has increased from 3.75 percent (.0375) to 4.95 percent (.0495), effective 7/1/2017.

The new income tax rate applies to Illinois income tax withholding (either required or by voluntary agreement) on Illinois income, including, but not limited to:

Wages and other employee compensation including bonus, overtime, and commission pay, usually reported to...

Read more

Website: http://www.portebrown.com

Singapore Goods & Services (GST) - VAT Tax Guide ...

Singapore Goods & Services Tax Guide

This guide provides an overview of the key concepts of Singapore's Goods & Services Tax (GST) system as it relates to Singapore companies - definition of GST, registration requirements, advantages and disadvantages of GST registration, filing GST returns, and schemes to aid businesses.

The Goods and Services Tax (GST) was implemented on 1st April 1994 in...

Read more

Website: https://www.guidemesingapore.com

Property Tax Reimbursement - marlboro-nj.gov

Division of Tax Collection

Property Tax Reimbursement

The State of New Jersey's Property Tax Reimbursement (PTR or "Senior Freeze") program reimburses eligible senior citizens and disabled persons for property tax increases on their principal residence.� Applicants are required to submit to the State proof of the amount of property taxes that were due and paid along with the...

Read more

Website: http://www.marlboro-nj.gov

Related topics : nj property tax reimbursement / tax collector's office / nj tax forms prior years / property tax collector / prior year tax return forms

File your Indian Income Tax Return with ease for 2017-18 ...

You answer simple questions.

Our question-answer model makes tax filing easy.

Our step-by-step process asks you basic information about your salary, home, investments and more. Based on your answers,...

Read more

Date: 2018-03-23 04:18:50
Website: https://myitreturn.com

Related topics : income tax e file return / file my tax return 2017 / file my tax return / income tax refund check returned / income tax check return

CNR Services

Complete your tax return in just 15 minutes

Just fill in the information in the sections relevant to you in our online form and you are...

Read more

Website: https://www.cnrservices.com.au

Related topics : income tax return online services / online service tax return / income tax return information / free income tax return online / tax return information online

I need a copy of my 2014 federal tax return - TurboTax Support

See the following TurboTax support FAQ on accessing a copy of a 2014 or earlier return completed using the online editions - https://ttlc.intuit.com/questions/1900748-how-do-i-get-a-copy-of-a-return-i-filed-in-turbotax-online

Once the PDF has been downloaded to your computer, you can view or print the return with any PDF compatible viewer, such as Adobe Reader.

You have to sign onto your TurboTax...

Read more

Website: https://ttlc.intuit.com

Kalamazoo, MI CPA/ Tax, Accounting, Consulting/ Hamacher ...

Your Hometown Kalamazoo CPA

Hamacher and Associates, PLLC - (Kalamazoo CPA) is a West Michigan based accounting firm serving the Kalamazoo, Battle Creek and surrounding areas.�You�can select from a full range of accounting services including bookkeeping, payroll processing, tax return filing, preparation of financial statements, tax and estate planning, new business consulting and QuickBooks set-up, support and training.

At Hamacher and Associates, PLLC - it is our goal to help�you reduce�your costs, increase�your profits, and keep more of what�you make.

Accounting Solutions for Your...

Read more

Website: http://www.kalamazoo-cpa.com

Related topics : do i need to file a tax return / tax return filing preparation / tax return preparation services / accountant tax return / tax return small business

American International Tax Advisers – AITAXADVISERS.COM

American International Tax Advisers is Asia's best U.S. tax firm.� We are focused on assisting expatriates with United States tax planning, consulting, and return preparation.� � While the IRS does not have offices in Thailand or Cambodia, we serve clients all over Asia and the USA from offices in Bangkok Thailand,� Hong Kong, Phnom Penh Cambodia,� Kuala Lumpur Malaysia, Metro Manila Philippines, and Sarasota Florida.

Many U.S....

Read more

Website: http://aitaxadvisers.com

Related topics : internal revenue service tax return / irs file income tax return / income tax return due / international tax return / income tax e file return

The Value Added Tax Regulations 1995 - Legislation.gov.uk

The Value Added Tax Regulations 1995


Laid before the House of Commons

28th September 1995

Coming into force

20th October 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(4), 6(14), 7(9), 8(4), 12(3), 14(3), 16(1) and (2), 18(5) and (5A), 24(3), (4) and (6), 25(1), (4) and (6), 26(1), (3) and (4), 28(3), (4) and (5), 30(8), 35(2), 36(5),...

Read more

Date: 2019-03-14 16:05:27
Website: http://www.legislation.gov.uk

SDAT: Extension Request Application



If you need additional time to complete your Annual Report and Personal Property Tax Return(s), you may get a 2 month filing extension provided you request the extension on this website by April 15th. If April 15th falls on a Saturday, Sunday, or...

Read more

Website: http://pprextensions.dat.maryland.gov

Related topics : tax return filing extension / property tax return / annual tax return / do i need to file a tax return in 2018 / do i need to file a tax return

University of Northern Iowa - Office of Financial Aid ...

We have received new guidance from the Department of Education regarding alternative documents for completing the verification process. We are now allowed to accept a SIGNED copy of the federal tax return�instead of the tax return transcript from the IRS. A signed 2016 federal tax return�will be accepted for�the 18-19 year and a signed 2017...

Read more

Date: 2019-03-24 05:16:02
Website: https://finaid.uni.edu

Related topics : federal tax return copy 2016 / federal tax return irs / irs transcript tax return / online copy of federal tax return / federal tax return copy

Instructions - Federal Income Tax Form 1040 (Excel ...

���� 1.�����Unprotected data entry cells have a light blue fill color.

���� ������� Cells containing calculated amounts are usually protected and have a darker blue fill color.

���� ������� Form and worksheet areas are protected.� However, users are able to adjust printing properties.

���� �������...

Read more

Date: 2018-03-22 11:21:20
Website: https://sites.google.com

Related topics : federal income tax return form 1040 / income tax return form 1040 instructions / income tax return form 1040 / income tax return form 2017 / federal tax income form

Township of Randolph: Government: FAQs

502 Millbrook Avenue, Randolph, NJ 07869-3799

Tel: 973.989.7100 o Fax: 973.989.7076

Government: Taxes


The Randolph Township Department of Finance 's tax assessment and tax collection divisions have put the following information together to address the most frequently asked questions.

In addition, the Association of Municipal Assessors of New Jersey has teamed up with the New Jersey Society...

Read more

Date: 2019-03-24 03:57:53
Website: http://www.randolphnj.org

Bank of America | Online Banking | Service Agreement

The Bank of America Payment Center permits an individual or business to review through an Internet web site all invoices send by participating businesses, such as you.  

Each invoice will provide your customer with an option to make a payment electronically through the Bank of America Payment Center.  You agree that we may receive an authorization on your behalf to initiate a debit of the...

Read more

Website: https://www.bankofamerica.com

Income Tax returns: From 2020, pre-filled I-T returns ...

Anil Ambani

From 2020, pre-filled I-T returns, refunds in a day

The Cabinet on Wednesday cleared an ambitious Rs 4,242-crore project for integrated e-filing and centralised processing. The project will reduce the return processing and refund time from the current average of 63 days, railway minister Piyush Goyal said. The project, which will be implemented by Infosys, will take around 18...

Read more

Date: 2019-03-23 16:32:59
Website: https://timesofindia.indiatimes.com

Related topics : india income tax return processing time / tax return average processing time / tax refund return time / refund on income tax return / india income tax return form

Income tax refund company NZ, Inland Revenue tax refund ...

How It Works

Let's claim every penny owed to you

The tax refund process is very easy and simple at PennyGenius. The income tax refund process is divided into three easy steps.

Fill the online application with accurate details.

After the assessment, we will link your data with the Inland Revenue Department for tax refund.

Once the tax returns are cleared by the IRD we will send you a...

Read more

Website: https://www.pennygenius.co.nz

Related topics : inland revenue online tax return / tax return inland revenue / refund on income tax return / where to send tax return for refund / tax refund return

IFTA Fuel Tax Report | IFTA - International Fuel Tax Agreement

If your "qualified motor vehicle" travels between two or more of the member jurisdictions (48 of the United States and 10 Canadian provinces) you must have an International Fuel Tax Agreement (IFTA) license and decals. If you are required to carry an IFTA license and decal, you will need to file a quarterly IFTA return with your base jurisdiction.

Qualified motor vehicles include vehicles that have:

Two axles and a gross vehicle weight exceeding 26,000 pounds

Two axles and a registered weight exceeding 26,000 pounds

Three or more axles regardless of weight


Read more

Website: https://www.expresstrucktax.com

Related topics : do i need to file a tax return / quarterly tax return / tax return information online / tax return online filing / international tax return

Other policy matters | Tax Policy, Inland Revenue


(Clause 3)

Summary of proposed amendment

The Bill sets the annual income tax rates that will apply for the 2017-18 tax year. The annual rates to be confirmed are the same that applied for the 2016-17 tax year.

Application date

The provision will apply for the 2017-18 tax year.

Key features

The annual income tax rates for the 2017-18 tax year will be set at the...

Read more

Date: 2018-03-23 05:48:36
Website: http://taxpolicy.ird.govt.nz

Quick Method of Accounting for GST/HST - Canada.ca

Quick Method of Accounting for GST/HST

RC4058(E) Rev. 17

If you are blind or partially sighted, you can get our publications in braille, large print, etext or MP3 by going to About multiple formats . You can also get our publications and your personalized correspondence in these formats by calling 1-800-959-5525.

This guide uses plain language to explain the most common tax situations. It is...

Read more

Date: 2019-03-23 23:18:41
Website: https://www.canada.ca

Tax Center - Putnam Investments

Developing a tax-smart retirement income strategy (PDF)

Select a form:

Putnam's consolidated Form 1099-Div lists all taxable dividends, exempt interest dividends, and qualified dividends. It will also list capital gain distributions, nondividend distributions, federal income tax withheld, foreign tax paid and specified private bond activity. The dividends and capital gains shown on Form 1099-DIV...

Read more

Website: https://www.putnam.com

Income Tax -- Subtractions | Department of Revenue - Taxation

See FYI Income 15

Exonerated Persons Deduction

For tax years 2013 and thereafter, certain exonerated persons (or the immediate family members of an exonerated person) who are found to be actually innocent may deduct from their individual income tax return any compensation received pursuant to §13-65-103, C.R.S. that was received on or after January 1, 2014. However, attorney fees that are...

Read more

Date: 2019-03-24 07:11:49
Website: colorado.gov

Filing UK Tax Return being a non-resident - English Forum ...

Re: Filing UK Tax Return being a non-resident

My wife and i both file online using taxcalc software (in which i have no interest other than as satisfied user). You cant use the hmrc free system to do land and property pages. Taxcalc cost 25gbp but makes it very easy to complete the returns with loads of explanations and guidance including on...

Read more

Website: https://www.englishforum.ch

Related topics : uk tax return software for non residents / non resident tax return uk / tax return filing online uk / non resident tax return software / non resident tax return

Ontario land transfer tax calculator - AgentCashback.com

Is your total land transfer tax expense*

*Includes first time homebuyer rebate(s) if applicable

Are you buying your first home? Rebates might be available...

If you purchase a home in Ontario and satisfy the rebate program criteria, You can save up to $4,000.00 on your Ontario land transfer tax.

If you purchase a home in Toronto and satisfy the rebate program criteria, You can save up to...

Read more

Website: http://www.agentcashback.com

Related topics : land transfer tax ontario calculator first time buyer / land transfer tax calculator ontario new home / land transfer tax calculator first time buyer / land transfer tax ontario calculator / land transfer tax amount ontario

Video: Five most common online tax return mistakes (and ...

Spanish tax authorities chase Britons for 'underpaid' property tax

Here we run through the five most commonly made mistakes on online tax returns. The consequences of getting these things wrong range from annoying delays with filing your return, though to fines. Watch our video (above) which walks you through how to avoid these mistakes.

1. Failing to complete all the pages you need to. For example, not including PAYE information. This year HMRC says it has tried to make this clearer, although it is still something to watch out for as missing information could result in fines.

2. Completing the return but...

Read more

Date: 2019-04-10 00:29:30
Website: telegraph.co.uk

Related topics : tax return information online / tax return filing online uk / tax return online filing / tax return online calculator / online tax return uk

Value Added Tax guide for limited companies - Company Bug

Value Added Tax is charged on almost all products and services provided in the UK. The current standard rate is 20%. If your business becomes VAT-registered, you will charge VAT on all invoices you submit to your clients.

Each quarter, you work out how much VAT you have collected on behalf of HMRC, subtract any VAT owed to your business (if relevant), and then pay the difference back to HMRC.


Read more

Website: http://www.companybug.com

Related topics : value added tax return online / value added tax return form / value added tax return uk / value added tax return / complete tax return

Danville EIT Office


2017 Individual Filing Information

It is time to file your 2017 Earned Income Tax Return. The filing deadline for 2017 returns is April 17th, 2018. This year we have a number of ways for you to file your final return with our office.

Use our online filing system, PALITE. The PALITE system will help you prepare your return and allow you to pay any balance due using information from...

Read more

Date: 2018-01-30 16:08:13
Website: http://www.danveito.com

Orange County Bankruptcy Attorney | Irvine Bankruptcy ...

Irvine, Orange County Bankruptcy Attorneys and Lawyers Mark Klein can help if you are facing overwhelming debt.

15615 Alton Pkwy #175 Irvine, CA

Phone: (949) 916-1111

Your current monthly income (CMI) equals the average monthly gross income that you (in a joint filing, you and your spouse) received from all sources. This includes any amounts paid by any other entity on a regular basis for the...

Read more

Date: 2017-10-23 23:39:06
Website: http://southocbankruptcy.com

Tax forms and credits • Connect for Health Colorado

Where to find your Form 1095-A

We mail Form 1095-A to the primary tax filer in the ">household at the end of January. Additionally, you can get an electronic version of Form 1095-A in the "My Documents" section of your Connect for Health Colorado online account .

If you need more than one paper copy, please call our Service Center at 1-855-PLANS-4-YOU (855-752-6749). This may take up to 4...

Read more

Website: http://connectforhealthco.com

Greenback Expat Tax Services: The Tax Experts!

Greenback Expat Tax Services?

Learn More

The answer is simple - we are the US expat tax preparation experts. Filing taxes can be simple and hassle-free when you are working with a company who understands the challenges of filing as an American living overseas. Our owners, David and Carrie McKeegan, were expatriates themselves and were frustrated by how difficult (and expensive!) it was to file...

Read more

Website: https://www.greenbacktaxservices.com

Square Payroll: New York Employer Tax Information | Square ...

Additional New York Specific Information

To sign up for Square Payroll in New York, you must be a registered employer with the New York State Department of Labor and the New York Department of Taxation and Finance, and provide us with both your New York Employer Registration Number and your Unemployment Insurance (UI) Tax Rate.

Add Your New York Payroll Account Numbers to Square Payroll

You must...

Read more

Website: https://squareup.com

Related topics : online employer's quarterly federal tax return / state tax rates / employer's quarterly federal tax return / payroll tax return form / filing federal tax return

Free Tax Preparation for Military - MilitaryOneClick

Online Tax Preparation

Military OneSource provides free access to the H&R Block at Home online tax filing service for military families. This service allows military members to complete and electronically file federal and up to 3 state tax returns. This is available for active duty service members, National Guard and Reserve, and spouses. You must have a Military OneSource account.�The Military OneSource no-cost online tax preparation and filing service launches January 13, 2015.

IRS Free File is a program available to taxpayers whose Adjusted Gross Income (AGI) is $60,000 or less. This program helps you...

Read more

Website: http://militaryoneclick.com

International Tax | Caplin & Drysdale

If you are planning a cross-border transaction, operation, or investment, you must deal with a daunting array of U.S. tax rules. The structure you choose will have both immediate and long-term tax consequences, some of which are direct and obvious and others of which are indirect and hidden. Your choice of entities can be critical to your success and the "check-the-box" rules offer�considerable...

Read more

Website: http://www.capdale.com

The Bahamas - Taxation | ExpatFocus.com

There is no personal income tax in the Bahamas, although residents do have to pay other forms of tax. All employees and those who are self-employed will have to pay national insurance from their salaries and this applies to all, even non-residents. These contributions fund the benefits system, but only Bahamian residents are able to claim.

The Bahamas is often considered to be a tax haven and...

Read more

Website: http://www.expatfocus.com

Related topics : tax return with no income / capital gains property tax rate / no tax return / tax office no / capital gains property tax calculator

Internal Revenue Bulletin: 2015-5 | Internal Revenue Service

This revenue procedure updates and revises the general procedures under § 446(e) of the Internal Revenue Code and § 1.446-1(e) of the Income Tax Regulations to obtain the consent of the Commissioner of Internal Revenue (Commissioner) to change a method of accounting for federal income tax purposes. Specifically, this revenue procedure provides the general procedures to obtain the advance...

Read more

Date: 2018-03-23 01:13:10
Website: https://www.irs.gov

The Income Tax School - Online Tax School & Online Tax Courses

The Income Tax School, you are not in this alone! You will receive personalized instructional support and feedback, as well as access to student and instructor forums.

Once you have successfully...

Read more

Website: https://www.theincometaxschool.com

Related topics : income tax return online / earned income tax return / tax return with no income / online tax return preparation / return on income tax

Tax Deductions: What Travel Expenses Can I claim in my Tax ...

Taxpayers are able to claim expenses for travel in their tax return. The travel claim reduces the taxable income and thus reducing the overall tax. Not all travel expenses can be claimed in the tax return. Following are few examples of expenses which can and can not be claimed:

I travel from home to work every day: Travel between home and work is not claimable in most circumstances. Tax office...

Read more

Website: http://gplfinance.com

Related topics : tax return claim travel expenses / tax return claiming expenses / tax return claim / tax deduction home office / business income tax return

‎1040.com Tax Refund Calculator on the App Store

The calculator is powered by the same tax calculation engine that is used for filing your actual tax return on our website, 1040.com. You can still enter information in the app if you aren't currently connected; when you regain your connection, you'll be able to...

Read more

Date: 2019-03-24 06:02:17
Website: https://itunes.apple.com

Related topics : tax refund return calculator / 1040 tax return calculator / free tax refund calculator / estimate tax refund calculator / free tax return calculator

Income Tax Forms 2017 : Printable Tax Form 1040 1040EZ ...

Income Tax Rates

Print IRS Tax Forms

Printable IRS tax forms 1040EZ, 1040A, 1040, form instructions booklet, required schedules, worksheets, and tax tables are available for download in PDF file format. Download, save, print, prepare and mail your IRS income tax forms for free.

Print State Tax Forms

Printable state tax forms 1040, 1040A, 1040EZ, tax form and instructions book are available for...

Read more

Website: https://www.incometaxpro.net

2017 Earned Income Tax Credit EITC - FileYourTaxesNow.com


The threshold phaseout amounts and the completed phaseout amounts shown in the table below for married taxpayers filing a joint return include the increase as adjusted for inflation for taxable years beginning in 2017. The EITC "threshold phaseout amount" is the amount of adjusted gross income above which the maximum amount of the 2017 earned income tax credit begins to phase out. The...

Read more

Website: http://fileyourtaxesnow.com

AAT finds ATO tax decision ‘unreasonable’ in SMSF case ...

After the auction, but before he signed the contract, Mr Wainwright had a discussion with Mr Coetzee, his financial adviser and tax agent. As a result of that discussion, it was decided that it would be in the applicants' best interests to acquire Triton Park in their own names.

For the applicants to have the necessary money to purchase Triton Park in their own names, with Mr Coetzee's advice,...

Read more

Date: 2019-04-10 01:25:04
Website: https://www.smsfadviser.com

California Claw Back - Exeter 1031 Exchange Services, LLC

California Puts The "Claw" In The California Claw-Back

At first glance, you might think the California Claw-Back is some kind of wild animal native to the State of California.  It is wild, and it is native to California, but it's not an animal.  It does rear its ugly head and bite investors when they have sold California investment real estate and subsequently acquired non-California...

Read more

Website: http://www.exeter1031.com

Florida DHSMV FAQs on Trucking/Commercial Motor Carriers

What is the expiration date and renewal period for IFTA decals ?

I am an interstate trucker operating in Florida and Georgia.  I pay all my diesel fuel tax at the pump.  Why am I required to file a tax return each quarter and pay more tax to the state of Florida, especially when I have already paid all of my diesel fuel tax at the pump in both Georgia and Florida when I bought it?


Read more

Date: 2017-08-02 17:42:48
Website: http://www.hsmv.state.fl.us

Cost of Tax Returns - Consumer Information and Prices Paid ...

A part-time tax-preparer who operates out of a home may charge around $100 for a relatively simple return.

A professional CPA operating out of an office might charge $200-$400 for a relatively straightforward return, depending on the complexity of the return, the local cost of living, and the size of the office. More complicated returns - with significant stock transactions, real estate, and other deductions and earnings - may cost over $500.

A relatively straightforward return might include typical job-related deductions, interests and donations, mortgage deductions, and a few...

Read more

Date: 2019-03-18 11:19:02
Website: personalfinance.costhelper.com

Related topics : tax return preparation cost / online tax return preparation / tax return preparation deduction / tax return information online / tax return mortgage deduction

What Is a In-Kind Donation 501C3? | LegalZoom Legal Info

A 501(c)(3), or non-profit, is an IRS approved organization that has a charitable, religious, public safety, or educational purpose. The benefit of qualifying as a nonprofit is that the organization does not have to pay taxes on the money it receives and donors to a 501(c)(3) can deduct the amount of their gifts from their taxable income. As a result, classifying and measuring the amount of...

Read more

Website: info.legalzoom.com

Related topics : do i need to file a tax return / irs file income tax return / non profit tax return / tax return filing preparation / irs income tax return