Tax Filing Center

By Tax Filing Center, LLC

Overview

Tax Filing Center gives general information about federal business tax filings for businesses, plan sponsors, fiduciaries, and individuals making large gifts. - Estimates the PCORI fee for a self-insured health plan or insurance policy from the plan-year end and average covered lives, with the Form 720 due date. - Looks up the quarterly Form 720 due date, moved for weekends and legal holidays, and explains the late-filing penalty rule. - Looks up current Form 720 federal excise tax rates, such as air transportation, indoor tanning, fuels, heavy truck sales, foreign insurance, and the petroleum Superfund tax, and notes taxes that have expired. - Finds the original and extended due dates for Forms 1065, 1120, 1120-S, and 1041 under the automatic Form 7004 extension. - Finds federal Form 1041 and state fiduciary return due dates, extension rules, and filing thresholds for all 50 states and D.C., including states with no fiduciary income tax. - Checks whether a gift tax return (Form 709) is required using the annual, non-citizen spouse, and lifetime exclusion amounts, and gives its due date. - Identifies the right Form 8849 schedule for an excise tax refund claim, with minimum amounts and filing windows. Limitations: results are estimates and general tax information, not tax or legal advice; confirm with the current IRS or state instructions or a tax professional. The plugin does not file returns, take payments, sign in to accounts, or store personal information. Filing is done separately at taxfilingcenter.com. Tax Filing Center is operated by Tax Filing Center, LLC and is not part of or affiliated with the IRS or any government agency.

Tools

calculate_pcori_fee

ChatGPT

Use this when someone asks about the PCORI fee reported on Form 720 (IRS No. 133): what it is, the rate per covered life for a plan year, the fee amount, and the July 31 due date. The inputs are the plan-year end date and the average number of covered lives, both optional; the rates come from the IRS notices held in this server. Do not use for ACA employer mandate questions.

check_gift_tax_filing

ChatGPT

Use this when someone asks what Form 709 is, whether they must file a gift tax return, what the annual or lifetime gift exclusion is for 2025 or 2026, or when Form 709 is due. With no gift details it returns an overview of the filing rules and due dates. Do not use for estate tax or inheritance questions.

find_form_8849_schedule

ChatGPT

Use this when someone wants a refund of federal excise tax and asks which Form 8849 schedule to use, the minimum claim amount, or when to file: nontaxable fuel use, ultimate vendor sales, fuel mixtures, section 4081(e) claims, Form 720 or Form 2290 refunds, or credit card issuer claims. If the user has not said what the refund is for, call it with no claim_type to show all schedules instead of asking first. Do not use for income tax refunds.

get_business_extension_deadline

ChatGPT

Use this when someone asks when a partnership (1065), S corporation (1120-S), C corporation (1120), or estate or trust (1041) return is due, how long the automatic Form 7004 extension lasts, or the extended due date. Handles fiscal years and the June 30 corporate exception. Do not use for individual Form 1040 or Form 4868 extensions.

get_estate_trust_return_due_date

ChatGPT

Use this when someone asks when an estate or trust income tax return is due: federal Form 1041 and, if a state is given, that state's fiduciary return (form name, due date, extension rule). Also says whether a state has no fiduciary income tax. Do not use for estate tax (Form 706) or individual returns.

get_form_720_due_date

ChatGPT

Use this when someone asks when the quarterly federal excise tax return (Form 720) is due for a quarter, adjusted for weekends and legal holidays, with the late-filing penalty rule. For the PCORI fee use calculate_pcori_fee instead. Do not use for payroll Form 941 or income tax deadlines.

how_to_file_with_tax_filing_center

ChatGPT

Use this when someone asks where or how to file Form 720, the PCORI fee, Form 8849, Form 1041 (federal or state), Form 7004, or Form 709 online. Returns a fixed description of the forms Tax Filing Center files and the records a filer should have ready. It takes no inputs and collects nothing. Do not use for individual Form 1040 returns.

lookup_excise_tax_rate

ChatGPT

Use this when someone asks the current Form 720 federal excise tax rate for an activity or product (for example air transportation, indoor tanning, fuels, heavy truck sales, foreign insurance, or the petroleum Superfund tax). The query is a tax name or an IRS number; the answer comes from the Form 720 instructions held in this server. Do not use for state excise or sales taxes.