Income tax in the United States Income tax in the United States Income taxes in the United States are imposed by the federal, most state, and many local governments. The income taxes are determined by applying a tax rate, which may increase as income increases, to taxable income, which is the total income less allowable deductions. Income is broadly defined. Individuals and corporations are directly taxable, and estates and trusts may be taxable on undistributed income. Partnerships are not taxed, but their partners are taxed on their shares of partnership income. Residents and citizens are taxed on worldwide income, while nonresidents are taxed only on income
IRS Volunteer Income Tax Assistance Program IRS Volunteer Income Tax Assistance Program The Volunteer Income Tax Assistance (VITA) program is an initiative sponsored by the Internal Revenue Service. Founded in 1971 by Gary Iskowitz at California State University, Northridge. Since the 1970s the program has blossomed to several thousand sites nationwide partnering with non-profit organizations, city governments, and major public universities to file millions of returns every year. In Tax Year 2015 3.7 million returns were filed with a 94% accuracy rate according to Frank Nolden, Director of Stakeholder Partnerships, Education, and Communication/SPEC. The program is intended to service low to moderate-income tax payers, which the