Tax Law Center

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font-helvetica"> <a href="/">Justia</a> <span class="breadcrumb-separator"></span> Tax Law Center </nav> <div class="primary-content-wrapper"> <div class="primary-content"> <div class="wrapper has-padding-content-block-x2large has-no-top-padding blocks clearfix"> <div class="title-wrapper"> <h1 class="heading-1 has-margin-top-10">Tax Law Center </h1> </div> <div class="content-links -semibold content-headings -large-gap"> <div class="main-image"> <img class="height-auto" src="https://justatic.com/v/20250217152542/marketing/files/new/production/images/portal/tax-law.jpg" width="650px" height="300px" loading="lazy" alt="Tax Law Center " > </div> <div id="complementary" class="text-diminished -overflow-x-visible white xlarge -collapsed set-maxlimit -max-landscape-tablet has-margin-bottom-20 to-large-font"> <p class="has-no-top-margin">Tax law is the complex body of law that governs how taxes are imposed by the government onto citizens and non-citizens. A tax is defined as a tariff on economic transactions by individuals and corporations. This tariff can be imposed at the federal level, by states, or even by local communities, and is used to fund the government and allow for the provision of government services such as schools and parks. At the federal level, taxes are codified in the Internal Revenue Code, which is updated regularly. Although income taxes are the most widely recognized form of taxes imposed by the government, other common taxes include property taxes, sales taxes, corporate taxes and taxes on the transfer of wealth and assets such as the capital gains tax, estate tax, and gift tax. </p> <h2 class="heading-3">Income Taxes</h2> <p><a href="/tax/income-tax/">Income tax</a> is the tax that individuals pay the government on the income and wages that they earn every year. These taxes are taken out on a monthly or biweekly basis from an individual’s paycheck in the form of <a href="/tax/payroll-tax/">payroll taxes</a>. At the end of the year, these payroll taxes are reconciled with an individual’s overall income, as well as applicable deductions and tax credits, through the filing of an income tax return. Income and payroll taxes are paid to the federal government, but may also be due at the state and local level as well. While most individuals pay taxes through the normal federal income tax structure, certain individuals may find that they are subject to the <a href="/tax/alternative-minimum-tax/">alternative minimum tax</a>. </p> <p>In addition to individuals, many corporations are also required to pay income taxes on the profit that they receive. This is paid in the form of a <a href="/tax/corporate-tax/">corporate tax</a> for most traditional corporations. Certain corporate structures, such as the S corporation, allow profits to “pass through” the corporation and avoid corporate taxation; these entities are taxed through the owners who include the corporate taxes when they file their personal tax returns. </p> <h2 class="heading-3">Taxes on the Transfer of Wealth</h2> <p>Whenever money or assets are transferred from one individual to another, the federal government and state governments may be entitled to a portion of that transfer. This can happen when the asset is transferred as a gift while an individual is still alive, and thus subject to the <a href="/tax/gift-tax/">gift tax</a>, or when the asset is transferred after death and subject to the <a href="/tax/estate-tax/">estate tax</a>. Finally, when certain assets are sold for a profit, such as stocks or a home, individuals must also pay <a href="/tax/capital-gains-tax/">capital gains tax</a> on the appreciation they receive on these items. </p> <h2 class="heading-3">Taxes on Goods and Services</h2> <p>Finally, both state and federal governments impose taxes on the sale and ownership of certain products such as goods and property. Many of these taxes are common throughout our society and a part of our daily lives. For instance, when we purchase items in a store, we typically pay a <a href="/tax/sales-tax/">sales tax</a> that is used to support local governments and fund public initiatives. Sometimes, included within the price of that good is an additional <a href="/tax/excise-tax/">excise tax</a>, which is a tax imposed on only certain categories of goods, such as cigarettes. Local governments also receive a great deal of funding from <a href="/tax/property-tax/">property taxes</a>, which are taxes that property owners, as opposed to users, must pay based on the calculated value of their property. </p> <p class="color-dove-gray"> <time datetime="2024-10-13" pubdate> <em> Last reviewed October 2024 </em> </time> </p> </div> <div> <a href="#" class="expand-v2" data-directive="j-expand" data-collapsed_class="-collapsed" data-expanded_class="-expanded" data-collapsed_text="<span>View More</span> <span class='arrow'>›</span>" data-expanded_text="<span>Show Less</span>" data-section="complementary" data-go_to="#main-content"> <span> View More </span> <span class="arrow"> › </span> </a> </div> </div> </div> </div> <div class="sidebar primary-sidebar"> </div> </div> </div> <div id="main-center-stripes"> <div id="stripe-tax-topics" class="large-gap-stripe "> <div class="bg-wild-sand"> <div class="main-content has-padding-content-block-x2large font-opensans width-100-v2"> <div class="cards -flex -information-cards -overflow-hidden"> <div class="wrapper -flex-wrap"> <div class="card has-no-border"> <div class="header bg-justia-blue color-white"> <strong class="title -same-height heading-3 has-no-top-margin line-height-1-1"> <a class="color-white" href="/tax/income-tax/">Income<br class="-hide-tablet"> Tax</a> </strong> </div> <div class="content bg-white"> <div> <p>IRS rules can be complex, but taxpayers need to understand them to avoid penalties.</p> </div> <div class="footer text-left"> <a href="/tax/income-tax/" class="-no-underline">Learn More ›</a> </div> </div> </div> <div class="card has-no-border"> <div class="header bg-justia-blue color-white"> <strong class="title -same-height heading-3 has-no-top-margin line-height-1-1"> <a class="color-white" href="/tax/corporate-tax/">Business<br class="-hide-tablet"> Tax</a> </strong> </div> <div class="content bg-white"> <div> <p>The form that a business takes determines the way in which its taxes are paid.</p> </div> <div class="footer text-left"> <a href="/tax/corporate-tax/" class="-no-underline">Learn More ›</a> </div> </div> </div> <div class="card has-no-border"> <div class="header bg-justia-blue color-white"> <strong class="title -same-height heading-3 has-no-top-margin line-height-1-1"> <a class="color-white" href="/tax/back-taxes-and-tax-debts/">Back Taxes and Tax Debts</a> </strong> </div> <div class="content bg-white"> <div> <p>People who owe substantial tax debts can try to negotiate a settlement or a payment plan.</p> </div> <div class="footer text-left"> <a href="/tax/back-taxes-and-tax-debts/" class="-no-underline">Learn More ›</a> </div> </div> </div> <div class="card has-no-border"> <div class="header bg-justia-blue color-white"> <strong class="title -same-height heading-3 has-no-top-margin line-height-1-1"> <a class="color-white" href="/tax/tax-audits/">Tax<br class="-hide-tablet"> Audits</a> </strong> </div> <div class="content bg-white"> <div> <p>People in the highest and lowest tax brackets face a greater risk of an audit.</p> </div> <div class="footer text-left"> <a href="/tax/tax-audits/" class="-no-underline">Learn More ›</a> </div> </div> </div> </div> </div> </div> </div> </div> <div id="stripe-tax-listing" class="large-gap-stripe "> <div class="main-content has-padding-content-block-x2large font-opensans flex-columns -cols-gap-50 -cols-in-landscape-tablet width-100-v2"> <div class="primary-content-wrapper"> <div class="flex-col-wrapper listing-columns"> <div class="listing-column flex-col width-50 reset-width-below-landscape-tablet"> <strong class="heading-3 has-no-top-margin line-height-1-1">Frequently Asked Questions</strong> <ul class="list-no-styles has-no-padding to-large-font list-gutter--default"> <li> <strong> <a href="/tax/income-tax/failing-to-file-a-tax-return/">If I cannot pay taxes, should I file a return?</a> </strong> <br />Yes. You may face civil penalties or even criminal charges if you fail to file a return on time. While you may face collection efforts by the IRS, this is a less severe outcome. </li> <li> <strong> <a href="/tax/income-tax/estimated-tax-penalties/">Can I get an extension to pay my taxes without incurring interest and penalties?</a> </strong> <br />Taxpayers rarely get extensions to pay taxes without interest and penalties. A taxpayer may be able to avoid penalties in some cases if they can show the IRS that they are facing a severe hardship. </li> <li> <strong> <a href="/tax/tax-audits/">How long should I keep my tax records?</a> </strong> <br />You should keep your tax records for six years, or at least three years. The normal time limit for an audit is three years, but the limit can be extended to six years in some cases. </li> <li> <strong> <a href="/tax/income-tax/tax-cuts-and-jobs-act-for-individuals/marriage-penalties/">Should I file taxes jointly with my spouse or separately?</a> </strong> <br />Most married couples file jointly. This helps couples in which one spouse earns much more income than the other. You can use tax preparation software to determine whether filing jointly saves money. </li> <li> <strong> <a href="/tax/income-tax/personal-tax-deductions/">Should I itemize my deductions or take the standard deduction?</a> </strong> <br />You should itemize your deductions only if it will provide you with a greater benefit than taking the standard deduction. Most taxpayers will choose to take the standard deduction under current laws. </li> </ul> <a href="/tax/faqs/" class="-no-underline">View More FAQs ›</a> </div> <div class="listing-column flex-col width-50 reset-width-below-landscape-tablet"> <strong class="heading-3 has-no-top-margin line-height-1-1">Popular Topics</strong> <ul class="list-no-styles has-no-padding to-large-font list-gutter--default"> <li> <strong> <a href="/tax/property-tax/">Property Tax</a> </strong> <br />Local governments often impose taxes on real estate, which are calculated according to the value of the building or land being taxed and are based on ownership rather than use. </li> <li> <strong> <a href="/tax/sales-tax/">Sales Tax</a> </strong> <br />State and local governments often add sales tax to the purchase of retail goods and services at the time that they are purchased. </li> <li> <strong> <a href="/tax/income-tax/personal-tax-deductions/">Personal Tax Deductions</a> </strong> <br />Taxpayers can claim the standard deduction or itemize deductions in areas such as mortgage interest, health care, retirement planning, and charitable donations. </li> <li> <strong> <a href="/tax/corporate-tax/business-tax-deductions/">Business Tax Deductions</a> </strong> <br />Business owners can claim deductions for ordinary and necessary expenses related to their business, as well as some travel expenses, office expenses, legal fees, and more. </li> <li> <strong> <a href="/tax/back-taxes-and-tax-debts/offers-in-compromise/">Offers in Compromise</a> </strong> <br />An offer in compromise involves agreeing with the IRS to pay off a tax debt for an amount less than full value but usually above a certain threshold. </li> </ul> <a href="/tax/sitemap/" class="-no-underline">View More Topics ›</a> </div> </div> </div> </div> </div> </div> <div class="large-gap-stripe -with-title" data-directive="j-find-a-lawyer" data-layout="carousel" data-limit="7" data-practice="tax-law" data-display-tooltip="true" > </div> <div id="footer" class="-v2 short bg-alabaster color-black"> <div class="wrapper has-no-padding"> <div class="resources font-opensans has-padding-content-block-x2large clearfix"> <div class="section-title"> Justia Legal Resources </div> <div class="columns"> <div class="footer-block"> <div class="title"> <a data-gtm-type="click" data-gtm-category="Navigation" data-gtm-action="Footer Resources" data-gtm-label="Find a Lawyer" href="https://www.justia.com/lawyers">Find a Lawyer</a> <span class="expand" data-directive="j-expand" data-section="footer-01"> <img src="https://justatic.com/v/20250217152542/shared/images/icons/svgfiles/blue/down.svg" alt="Arrow" /> </span> </div> <ul id="footer-01" class="footer-list -collapsed"> <li><a data-gtm-type="click" data-gtm-category="Navigation" data-gtm-action="Footer Resources" data-gtm-label="Bankruptcy Lawyers" href="https://www.justia.com/lawyers/bankruptcy">Bankruptcy Lawyers</a></li> <li><a data-gtm-type="click" data-gtm-category="Navigation" data-gtm-action="Footer Resources" data-gtm-label="Business Lawyers" href="https://www.justia.com/lawyers/business-law">Business Lawyers</a></li> <li><a data-gtm-type="click" data-gtm-category="Navigation" data-gtm-action="Footer Resources" data-gtm-label="Criminal Lawyers" href="https://www.justia.com/lawyers/criminal-law">Criminal Lawyers</a></li> <li><a data-gtm-type="click" data-gtm-category="Navigation" data-gtm-action="Footer Resources" data-gtm-label="Employment Lawyers" href="https://www.justia.com/lawyers/employment-law">Employment Lawyers</a></li> <li><a data-gtm-type="click" data-gtm-category="Navigation" data-gtm-action="Footer Resources" data-gtm-label="Estate Planning Lawyers" href="https://www.justia.com/lawyers/estate-planning">Estate Planning Lawyers</a></li> <li><a data-gtm-type="click" data-gtm-category="Navigation" data-gtm-action="Footer Resources" data-gtm-label="Family Lawyers" href="https://www.justia.com/lawyers/family-law">Family Lawyers</a></li> <li><a data-gtm-type="click" data-gtm-category="Navigation" data-gtm-action="Footer Resources" data-gtm-label="Personal Injury Lawyers" href="https://www.justia.com/lawyers/personal-injury">Personal Injury Lawyers</a></li> <li><a data-gtm-type="click" data-gtm-category="Navigation" data-gtm-action="Footer Resources" data-gtm-label="Find a Lawyer - 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