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80-860: More than 65 million American taxpayers have used Free File since its inception in 2003. Using a conservative savings estimate of $ 30 per return, the IRS Free File Program has saved taxpayers nearly $ 2 billion that they otherwise would have spent for tax preparation during this period. Through the program, 70% of U.S. taxpayers are eligible to use commercial software for free to file their tax returns and almost all taxpayers can use free fillable electronic versions of paper forms to electronically file their tax returns, though less than 5% of eligible individuals do so. In 2019, investigations by ProPublica asserted that companies such as Intuit (makers of TurboTax) and H&R Block misled taxpayers into paying for tax preparation services despite qualifying under

160-515: A 2016 Pulitzer Prize for Explanatory Reporting. This piece was adapted into the 2019 Netflix series Unbelievable . In 2016, ProPublica published an investigation of the COMPAS algorithm used by U.S. courts to assess the likelihood of a defendant becoming a recidivist . Led by Julia Angwin , the investigation found that "blacks are almost twice as likely as whites to be labeled a higher risk but not actually re-offend," whereas COMPAS "makes

240-582: A Crime That Doesn’t Exist. Almost Nothing Happened to the Adults in Charge", revealed that county authorities had charged some of the children under non-existent laws, as directed by Judge Donna Scott Davenport , and that, among Tennessee children referred to juvenile court, the statewide rate of incarceration was five percent, while in Rutherford County it was 48 percent. The article was a finalist in

320-496: A certain period of time (generally three or four years from the tax return due date). Federal income brackets and tax rates for individuals are adjusted annually for inflation. The Internal Revenue Service (IRS) accounts for changes to the CPI and publishes the new rates as " Tax Rate Schedules ". Beginning in 2013, an additional tax of 3.8% applies to net investment income in excess of certain thresholds. An individual pays tax at

400-453: A company or business may not be the same as its book income. Gross income includes all income earned or received from whatever source . This includes salaries and wages, tips, pensions, fees earned for services, price of goods sold, other business income, gains on sale of other property, rents received, interest and dividends received, proceeds from selling crops, and many other types of income. Some income, such as municipal bond interest,

480-640: A controversial government practice of family separation at the southern border. Also in 2019, ProPublica reporter Hannah Dreier was awarded the Pulitzer Prize for Feature Writing for her series that followed immigrants on Long Island whose lives were shattered by a botched crackdown on MS-13 . In May 2020, ProPublica won the Pulitzer Prize for Public Service for illuminating public safety gaps in Alaska . In that same year, ProPublica also won

560-407: A federally declared disaster. Other income producing expenses in excess of 2% of adjusted gross income are also deductible. Before 2010, the allowance of itemized deductions was phased out at higher incomes. The phase out expired for 2010. Employers get a deduction for amounts contributed to a qualified employee retirement plan or benefit plan. The employee does not recognize income with respect to

640-400: A flat amount as a standard deduction . This was $ 12,550 for single individuals and $ 25,100 for married individuals filing a joint return for 2021. Alternatively, individuals may claim itemized deductions for actual amounts incurred for specific categories of nonbusiness expenses. Expenses incurred to produce tax exempt income and several other items are not deductible. Home owners may deduct

720-525: A given bracket only for each dollar within that tax bracket 's range. The top marginal rate does not apply in certain years to certain types of income. Significantly lower rates apply after 2003 to capital gains and qualifying dividends (see below). Income tax for year 2017: Single taxpayer making $ 40,000 gross income, no children, under 65 and not blind, taking standard deduction; Note, however, that taxpayers with taxable income of less than $ 100,000 must use IRS provided tax tables. Under that table for 2016,

800-413: A graduated rate, and some at a flat rate on all taxable income. Individuals are eligible for a reduced rate of federal income tax on capital gains and qualifying dividends . The tax rate and some deductions are different for individuals depending on filing status . Married individuals may compute tax as a couple or separately. Single individuals may be eligible for reduced tax rates if they are head of

880-668: A household in which they live with a dependent. Taxable income is defined in a comprehensive manner in the Internal Revenue Code and tax regulations issued by the Department of Treasury and the Internal Revenue Service . Taxable income is gross income as adjusted minus deductions . Most states and localities follow these definitions at least in part, though some make adjustments to determine income taxed in that jurisdiction. Taxable income for

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960-457: A joint return or surviving spouse, and $ 18,800 for a head of household. Itemized deductions : Those who choose to claim actual itemized deductions may deduct the following, subject to many conditions and limitations: Capital gains : Capital gains include gains on selling stocks and bonds, real estate, and other capital assets. The gain is the excess of the proceeds over the adjusted tax basis (cost less depreciation deductions allowed) of

1040-471: A loss . Generally, such loss can reduce other taxable income, subject to some limits. Personal deductions : The former deduction for personal exemptions was repealed for 2018 through 2025 . Standard deduction : Individuals get a deduction from taxable income for certain personal expenses. An individual may claim a standard deduction . For 2021, the basic standard deduction was $ 12,550 for single individuals or married persons filing separately, $ 25,100 for

1120-504: A negative liability. The individual income tax rates in the following chart include capital gains taxes, which have different marginal rates than regular income. Only the first $ 118,500 of someone's income is subject to social insurance (Social Security) taxes in 2016. The table below also does not reflect changes, effective with 2013 law, which increased the average tax paid by the top 1% to the highest levels since 1979, at an effective rate of 33%, while most other taxpayers have remained near

1200-520: A public-private partnership between IRS and private-sector tax software companies, allows lower- and middle-income taxpayers to use name-brand tax preparation software to prepare and file tax forms for free. For 2022, anyone whose adjusted gross income is $ 73,000 or less will be eligible for at least one software product. There are 7 products from which to choose. Each software provider sets its own eligibility requirements, generally related to income, state residency, age, military service or eligibility for

1280-642: A rebuttal of the investigation's findings. ProPublica conducted a large-scale, circumscribed investigation on Psychiatric Solutions , a company based in Tennessee that buys failing hospitals, cuts staff, and accumulates profit. The report covered patient deaths at numerous Psychiatric Solutions facilities, the failing physical plant at many of their facilities, and covered the State of Florida 's first closure of Manatee Palms Youth Services , which has since been shut down by Florida officials once again. Their report

1360-402: A salary of $ 570,000. Steiger was formerly the managing editor at The Wall Street Journal , where his total compensation (including options ) was double that at ProPublica. Steiger's stated strategy is to use a Wall Street Journal pay model to attract journalistic talent. In 2010, eight ProPublica employees made more than $ 160,000, including managing editor Stephen Engelberg ($ 343,463) and

1440-533: A special deduction called a personal exemption . This was not allowed after 2017 but will be allowed again in 2026 . This was a fixed amount allowed each taxpayer, plus an additional fixed amount for each child or other dependents the taxpayer supports. The amount of this deduction was $ 4,000 for 2015. The amount is indexed annually for inflation. The amount of exemption was phased out at higher incomes through 2009 and after 2012 (no phase out in 2010–2012). Citizens and individuals with U.S. tax residence may deduct

1520-658: A tax-free Roth IRA account through his investments in private companies. Attorney General Merrick Garland told lawmakers that investigating the source of the release would be a top priority for the Justice Department. Research by ProPublica and Nashville Public Radio found juvenile incarcerations in Rutherford County, Tennessee , to be far higher than the national average. The investigation, published in October 2021 as "Black Children Were Jailed for

1600-530: A taxpayer chooses a product, they will be directed off the IRS.gov site and onto the Alliance member's website to complete their federal tax return. Another component of Free File is Free File Fillable Forms, which is available to all taxpayers, including taxpayers whose adjusted gross incomes (AGI) are greater than $ 73,000. It is an alternative to Free File Software, although both are free. Free File Fillable Forms

1680-621: Is exempt from income tax . Adjustments (usually reductions) to gross income of individuals are made for contributions to many types of retirement or health savings plans, certain student loan interest, half of self-employment tax, and a few other items. The cost of goods sold in a business is a direct reduction of gross income. Business deductions : Taxable income of all taxpayers is reduced by deductions for expenses related to their business. These include salaries, rent, and other business expenses paid or accrued, as well as allowances for depreciation . The deduction of expenses may result in

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1760-434: Is allowed most of the same business deductions as a publicly traded corporation. A business is an activity conducted regularly to make a profit. Only a few business-related deductions are unique to a particular form of business-doing. The deduction of investment expenses by individuals, however, has several limitations, along with other itemized (personal) deductions. The amount and timing of deductions for income tax purposes

1840-580: Is best for taxpayers who are comfortable preparing their own tax returns or who have been long-time paper filers. There are no income restrictions for using Free File Fillable Forms. It does not support any state tax returns. ProPublica ProPublica ( / p r oʊ ˈ p ʌ b l ɪ k ə / ), legally Pro Publica, Inc. , is a nonprofit investigative journalism organization based in New York City. ProPublica's investigations are conducted by its staff of full-time investigative reporters, and

1920-787: Is broadly defined. Individuals and corporations are directly taxable, and estates and trusts may be taxable on undistributed income. Partnerships are not taxed (with some exceptions in the case of federal income taxation), 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 within the jurisdiction. Several types of credits reduce tax, and some types of credits may exceed tax before credits. Most business expenses are deductible. Individuals may deduct certain personal expenses, including home mortgage interest , state taxes, contributions to charity, and some other items. Some deductions are subject to limits, and an Alternative Minimum Tax (AMT) applies at

2000-736: Is determined under tax accounting rules, not financial accounting ones. Tax rules are based on principles similar in many ways to accounting rules, but there are significant differences. Federal deductions for most meals and entertainment costs are limited to 50% of the costs (with an exception for tax year 2021, allowing a 100% deduction for meals purchased in a restaurant). Costs of starting a business (sometimes called pre-operating costs) are deductible ratably over 60 months. Deductions for lobbying and political expenses are limited. Some other limitations apply. Expenses likely to produce future benefits must be capitalized. The capitalized costs are then deductible as depreciation (see MACRS ) or amortization over

2080-602: Is imposed on net taxable income in the United States by the federal, most state, and some local governments. Income tax is imposed on individuals, corporations, estates, and trusts. The definition of net taxable income for most sub-federal jurisdictions mostly follows the federal definition. The rate of tax at the federal level is graduated; that is, the tax rates on higher amounts of income are higher than on lower amounts. Federal individual tax rates vary from 10% to 37%. Some states and localities impose an income tax at

2160-638: Is operated by a private organization, the Free File Alliance and not the IRS. Though IRS links to it, they do not endorse it or any product. Free File Fillable Forms is an electronic version of IRS paper forms. Free File Fillable Forms does not include any elaborate cross-checking or question-and-answer formats (such as is found in many of the Free File Software packages), instead it is a simple fill-in-the blank format (however, it does perform math calculations). Free File Fillable Forms

2240-427: Is reduced by adjustments and deductions . Among the more common adjustments are reductions for alimony paid and IRA and certain other retirement plan contributions. Adjusted gross income is used in calculations relating to various deductions, credits, phase outs, and penalties. Most business deductions are allowed regardless of the form in which the business is conducted. Therefore, an individual small business owner

2320-461: Is subject to an additional 3.8% tax for individuals with income in excess of certain thresholds. Tax returns : U.S. corporations and most resident individuals must file income tax returns to self assess income tax if any tax is due or to claim a tax refund . Some taxpayers must file an income tax return because they satisfy one of the several other conditions. Tax returns may be filed electronically . Generally, an individual's tax return covers

2400-446: Is the amount the taxpayer is entitled to receive. Gains on property are the gross proceeds less amounts returned, cost of goods sold , or tax basis of property sold. Certain types of income are exempt from income tax . Among the more common types of exempt income are interest on municipal bonds, a portion of Social Security benefits, life insurance proceeds, gifts or inheritances, and the value of many employee benefits. Gross income

2480-462: The Pulitzer Prize for National Reporting for their series, The Wall Street Money Machine . This was the first time a Pulitzer was awarded to a group of stories not published in print. In 2016, ProPublica won its third Pulitzer Prize, this time for Explanatory Reporting , in collaboration with The Marshall Project for "a startling examination and exposé of law enforcement 's enduring failures to investigate reports of rape properly and to comprehend

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2560-761: The Sandler Foundation provided ProPublica with significant financial support, it also has received funding from the Knight Foundation , MacArthur Foundation , Pew Charitable Trusts , Ford Foundation , the Carnegie Corporation , and the Atlantic Philanthropies . ProPublica and the Knight Foundation have various connections. For example, Paul Steiger, executive chairman of ProPublica, is a trustee of

2640-570: The earned income tax credit . Free File is free for federal tax returns only. However, some Free File Alliance members offer state return software for a fee or for free. Most of the software products, but not all, use an interview format in which you are asked questions and your answers are used to populate the electronic form. This format helps taxpayers get the tax credits and deductions to which they are eligible. It also means taxpayers do not have to be experts in income tax law . Alliance members cannot sell any refund anticipation loan products through

2720-509: The 2022 Inflation Reduction Act , signed into law by President Joe Biden . The Free File Alliance is a consortium of commercial tax preparation software providers that offer their brand-name tax software products for free to lower and middle-income tax filers. Each member is allowed to set eligibility requirements for their software products. However, the cumulative offers must allow 70 percent of U.S. taxpayers - approximately 100 million people - to be eligible for at least one product. Each year,

2800-536: The 2022 National Magazine Awards . Reportage continued by podcast , with The Kids of Rutherford County . In 2021, ProPublica published the results of a two-year analytical project involving examining billions of rows of EPA data to create a map to chart industrial pollution at the neighborhood level – the first of its kind. In five years' worth of EPA data, ProPublica identified over 1,000 toxic hotspots nationwide, estimating that 250,000 people living near these areas may have been exposed to levels of cancer risk that

2880-545: The EPA deems unacceptable. ProPublica intended to represent data in a way where the public can understand the risk of breathing the air where they live. Through the map, the town of Verona, Missouri was identified to have an industrial cancer risk 27 times larger than the acceptable value. Subsequently, the EPA agreed to install three air monitors to track ethylene oxide concentration in Verona. Additional "hot spots" identified on

2960-472: The Free File Program effective as of the 2021 tax season. For tax-filing season 2023, seven tax software companies are participating in the Free File Program. For tax-filing season 2024, the IRS announced a pilot of Direct File , where people can calculate and submit their federal taxes and some state taxes in partnership with select state tax agencies for free. This initiative came as a result of

3040-566: The Free File Program, there have been renewed calls for the IRS to develop and offer their own free tax-filing software to taxpayers. In November 2001, the U.S. Office of Management and Budget's (OMB) Quicksilver Task Force established 24 e-government initiatives that were a part of the President's Management Agenda. These initiatives were designed to improve Government to Government, Government to Business, and Government to Citizen electronic capabilities. One initiative, IRS Free File, instructed

3120-662: The Free File Program. Subsequent investigations by the Senate Committee on Homeland Security and Governmental Affairs and the New York State Department of Financial Services confirmed these findings. As of the 2021 tax filing season, the two most used tax-filing software programs (TurboTax and H&R Block) no longer participate in the Free File Program. With the two largest members of the Free File Alliance ending their participation in

3200-464: The Free File service. To use IRS Free File, taxpayers generally go through the IRS website. There, taxpayers can find a tax software product one of two ways. They can review a list of companies and their offers. Or, they can use a simple web tool that asks a few questions - such as income, state residency and age - and the tool will locate those software products for which taxpayers are eligible. Once

3280-439: The IRS to provide free and secure online tax return preparation and filing services to taxpayers. In accordance with this OMB directive, the IRS began working in partnership with the tax software industry to develop a solution. The result was the formation of the Free File Alliance, LLC, a group of tax software companies who provide free commercial online tax preparation and electronic filing services. According to investigations by

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3360-418: The Knight Foundation. In like manner, Alberto Ibarguen, the president and CEO of the Knight Foundation is on the board of ProPublica. ProPublica, along with other major news outlets, received grant funding from Sam Bankman-Fried , the founder of cryptocurrency exchange FTX . ProPublica has attracted attention for the salaries it pays its employees. In 2008, Paul Steiger, the editor of ProPublica, received

3440-622: The Pulitzer Prize for National Reporting for coverage of the United States Navy and the collisions of the USS Fitzgerald and USS John S. McCain (DDG-56) with civilian vessels in separate incidents in the western Pacific. The stories were written by T. Christian Miller , Megan Rose and Robert Faturechi. In 2021 and 2022, ProPublica journalists Lisa Song and Mark Olalde won SEAL Awards for consistent excellence in environmental reporting. In May 2024, ProPublica won

3520-790: The Pulitzer Prize for Public Service for reporting on the billionaires giving gifts to the US Supreme Court 's justices and covering their travel expenses. The stories were written by Joshua Kaplan, Justin Elliott, Brett Murphy , Alex Mierjeski and Kirsten Berg. In July 2024, Mary Hudetz was presented with the Richard LaCourse Award for Investigative Journalism by the Indigenous Journalists Association for her work on ProPublica’s "The Repatriation Project." Her reporting, which focused on

3600-651: The Richard LaCourse Award for Investigative Journalism from the Indigenous Journalists Association in July 2024. Income tax in the United States The United States federal government and most state governments impose an income tax . They 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

3680-409: The after-tax income of most Americans. The most common payroll taxes are FICA taxes that fund Social Security and Medicare . Capital gains are currently taxable at a lower rate than wages , and capital losses reduce taxable income to the extent of gains. Taxpayers generally must determine for themselves the income tax that they owe by filing tax returns . Advance payments of tax are required in

3760-552: The amount of interest and property taxes paid on their principal and second homes. Local and state income taxes are deductible through the SALT deduction although this deduction is currently limited to $ 10,000. Contributions to charitable organizations are deductible by individuals and corporations, but the deduction is limited to 50% and 10% of gross income, respectively. Medical expenses in excess of 10% of adjusted gross income are deductible, as are uninsured casualty losses due to

3840-925: The calendar year. Corporations may elect a different tax year . Most states and localities follow the federal tax year and require separate returns. Tax payment : Taxpayers must pay income tax due without waiting for an assessment. Many taxpayers are subject to withholding taxes when they receive income. To the extent withholding taxes do not cover all taxes due, all taxpayers must make estimated tax payments or face penalties. Tax penalties : Failing to make payments on time, or failing to file returns, can result in substantial penalties . Certain intentional failures may result in criminal penalties, including monetary fines and/or imprisonment. Tax returns may be examined and adjusted by tax authorities. Taxpayers have rights to appeal any change to tax, and these rights vary by jurisdiction. Taxpayers may also go to court to contest tax changes. Tax authorities may not make changes after

3920-773: The case of inventory) or capital (as in the case of stocks and bonds), or a combination (for some buildings and equipment). Most personal, living, and family expenses are not deductible. Business deductions allowed for federal income tax are almost always allowed in determining state income tax. Only some states, however, allow itemized deductions for individuals. Some states also limit deductions by corporations for investment related expenses. Many states allow different amounts for depreciation deductions. State limitations on deductions may differ significantly from federal limitations. Business deductions in excess of business income result in losses that may offset other income. However, deductions for losses from passive activities may be deferred to

4000-482: The complexities and obstacles in repatriating Native American remains and sacred objects from museums and universities "had rippling effects at the institutional level down to Indigenous communities and peoples". T. Christian Miller of ProPublica and Ken Armstrong of The Marshall Project collaborated on this piece about the process that discovered a serial rapist in Colorado and Washington state. The piece won

4080-611: The credits is subject to specific rules and limitations. Some credits are treated as refundable payments. Alternative minimum tax : All taxpayers are also subject to the Alternative Minimum Tax if their income exceeds certain exclusion amounts. This tax applies only if it exceeds regular income tax and is reduced by some credits. Additional Medicare tax : High-income earners may also have to pay an additional 0.9% tax on wages, compensation, and self-employment income. Net investment income tax: Net investment income

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4160-552: The dataset they are collecting. For example, the Minneapolis Star Tribune partnered with ProPublica to write about reporting of hate crimes in Minnesota. In 2015, ProPublica launched Surgeon Scorecard, an interactive database that allows users to view complication rates for eight common elective procedures. The tool allows users to find surgeons and hospitals, and see their complication rates. The database

4240-519: The effects of eviction cases. The app was nominated for a Livingston Award . In June 2021, after receiving leaked, hacked, or stolen IRS documents, ProPublica published a report which claimed that tax rates for the wealthiest Americans were significantly lower than the average middle class tax rate, if unrealized capital gains are considered as equivalent to earned income . ProPublica would later reveal that technology investor and political donor Peter Thiel legally earned more than $ 5 billion in

4320-426: The extent they exceed income from other passive activities. Passive activities include most rental activities (except for real estate professionals) and business activities in which the taxpayer does not materially participate. In addition, losses may not, in most cases, be deducted in excess of the taxpayer's amount at risk (generally tax basis in the entity plus share of debt). Prior to 2018, individuals were allowed

4400-585: The federal and some state levels. The federal government has imposed an income tax since the ratification of the Sixteenth Amendment to the United States Constitution was ratified in 1913, and 42 US states impose state income taxes . Income taxes are levied on wages as well as on capital gains , and fund federal and state governments. Payroll taxes are levied only on wages, not gross incomes, but contribute to reducing

4480-597: The floodwaters of Hurricane Katrina , and was published both in The New York Times Magazine and ProPublica's website. ProPublica was the brainchild of Herbert and Marion Sandler , the former chief executives of the Golden West Financial Corporation , who have committed $ 10 million a year to the project. The Sandlers hired Paul Steiger , former managing editor of The Wall Street Journal , to create and run

4560-402: The floodwaters of Hurricane Katrina." It was written by ProPublica's Sheri Fink and published in The New York Times Magazine as well as on ProPublica.org. This was the first Pulitzer awarded to an online news source. The article also won the 2010 National Magazine Award for Reporting . In 2011, ProPublica won its second Pulitzer Prize. Reporters Jesse Eisinger and Jake Bernstein won

4640-453: The form of tax withholding or estimated tax payments. Due dates and other procedural details vary by jurisdiction, but April 15, Tax Day is the deadline for individuals to file tax returns for federal and many state and local returns. Tax as determined by the taxpayer may be adjusted by the taxing jurisdiction. For federal individual (not corporate) income tax, the average rate paid in 2020 on adjusted gross income (income after deductions)

4720-556: The highest-paid reporter, Dafna Linzer , formerly of the Washington Post ($ 205,445). In 2010, ProPublica jointly won the Pulitzer Prize for Investigative Reporting (it was also awarded to the Philadelphia Daily News for an unrelated story) for "The Deadly Choices at Memorial", "a story that chronicles the urgent life-and-death decisions made by one hospital's exhausted doctors when they were cut off by

4800-410: The income limit for eligibility is adjusted to reach 70 percent of the taxpayers. The income limit for 2022 (tax year 2021) is set at $ 73,000, though some Free File software providers choose to set the income threshold lower. Agreements between the IRS and the Free File Alliance are publicly available. The latest memorandum of understanding was signed in 2021 and runs through 2023. The Free File Program,

4880-412: The income tax in the above example would be $ 3,980.00. In addition to income tax, a wage earner would also have to pay Federal Insurance Contributions Act tax (FICA) (and an equal amount of FICA tax must be paid by the employer): Total federal tax including employer's contribution: Effective tax rates are typically lower than marginal rates due to various deductions, with some people actually having

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4960-462: The involvement of Gina Haspel in enhanced interrogation techniques at a black site in Thailand. The report focused particularly on the harsh methods used on Abu Zubaydah , including waterboarding, confinement in small boxes, and wall slamming. In 2018, ProPublica retracted part of its 2017 report that incorrectly stated Gina Haspel was in charge of the black site. This retraction came after Haspel

5040-496: The left leaning organizations that you have supported or that are friendly to what you've supported in the past." They said, "No problem." And when we set up our organizational structure, the board of directors, on which I sit and which Herb is the chairman, does not know in advance what we're going to report on. ProPublica had an initial news staff of 28 reporters and editors, including Pulitzer Prize winners Charles Ornstein , Tracy Weber , Jeff Gerth , and Marcus Stern . Steiger

5120-797: The lowest levels since 1979. Income tax is imposed as a tax rate times taxable income. Taxable income is defined as gross income less allowable deductions . Taxable income as determined for federal tax purposes may be modified for state tax . The Internal Revenue Code states that "gross income means all income from whatever source derived," and gives specific examples. Gross income is not limited to cash received, but "includes income realized in any form, whether money, property, or services." Gross income includes wages and tips, fees for performing services, gain from sale of inventory or other property, interest, dividends, rents, royalties, pensions, alimony, and many other types of income. Items must be included in income when received or accrued. The amount included

5200-517: The map include the city of Longview in eastern Texas; the most high-risk area of Longview has a risk level 72 times greater than the EPA's acceptable risk. This most high-risk area is the home of Texas Eastman Chemical Plant. According to ProPublica, its analysis of the plant's emissions detected ethylene oxide and 1-3 butadiene . The Texas Eastman Chemical Plant says it has conducted its own tests which "have revealed no areas of concern." In 2017, ProPublica published an investigative report detailing

5280-420: The news organization ProPublica , TurboTax maker Intuit allegedly engaged in practices that hid the Free File Program from eligible taxpayers, and attempted to trick eligible taxpayers into paying for services they might be eligible to receive for free. In 2020, H&R Block ended its participation in the Free File Program. In July 2021, Intuit announced that its TurboTax product would no longer participate in

5360-482: The opposite mistake among whites: They are much more likely than blacks to be labeled lower-risk but go on to commit other crimes." They also found that only 20 percent of people predicted to commit violent crimes actually went on to do so. COMPAS developer Northpointe criticized ProPublica’s methodology, while a team at the Community Resources for Justice , a criminal justice think tank , published

5440-631: The organization as editor in chief. At the time ProPublica was set up, Steiger responded to concerns about the role of the left-leaning political views of the Sandlers, saying on The Newshour with Jim Lehrer : Coming into this, when I talked to Herb and Marion Sandler, one of my concerns was precisely this question of independence and nonpartisanship ... My history has been doing "down the middle" reporting. And so when I talked to Herb and Marion I said "Are you comfortable with that?" They said, "Absolutely." I said, "Well, suppose we did an exposé of some of

5520-431: The period future benefits are expected. Examples include costs of machinery and equipment and costs of making or building property. IRS tables specify lives of assets by class of asset or industry in which used. When an asset the cost of which was capitalized is sold, exchanged, or abandoned, the proceeds (if any) are reduced by the remaining unrecovered cost to determine gain or loss. That gain or loss may be ordinary (as in

5600-631: The plan until he or she receives a distribution from the plan. The plan itself is organized as a trust and is considered a separate entity. For the plan to qualify for tax exemption , and for the employer to get a deduction, the plan must meet minimum participation, vesting, funding, and operational standards. Examples of qualified plans include: Employees or former employees are generally taxed on distributions from retirement or stock plans. Employees are not taxed on distributions from health insurance plans to pay for medical expenses. Cafeteria plans allow employees to choose among benefits (like choosing food in

5680-464: The property. This lower rate of tax also applies to qualified dividends from U.S. corporations and many foreign corporations. There are limits on how much net capital loss may reduce other taxable income. Tax credits : All taxpayers are allowed a credit for foreign taxes and for a percentage of certain types of business expenses . Individuals are also allowed credits related to education expenses, retirement savings, and child care expenses. Each of

5760-485: The resulting stories are distributed to news partners for publication or broadcast. In some cases, reporters from both ProPublica and its partners work together on a story. ProPublica has partnered with more than 90 different news organizations and has won several Pulitzer Prizes . In 2010, it became the first online news source to win a Pulitzer Prize; the story chronicled the urgent life-and-death decisions made by one hospital's exhausted doctors when they were cut off by

5840-462: The same tier, the "last-in-time rule" is applied. As the name implies, the "last-in-time rule" states that the authority that was issued later in time is controlling. Regulations and case law serve to interpret the statutes. Additionally, various sources of law attempt to do the same thing. Revenue Rulings, for example, serves as an interpretation of how the statutes apply to a very specific set of facts. Treaties serve in an international realm. A tax

5920-496: The top 1% paying 33% in 2001, increasing to 42% by 2020. United States income tax law comes from a number of sources. These sources have been divided by one author into three tiers as follows: Where conflicts exist between various sources of tax authority, an authority in Tier 1 outweighs an authority in Tier 2 or 3. Similarly, an authority in Tier 2 outweighs an authority in Tier 3. Where conflicts exist between two authorities in

6000-618: The traumatic effects on its victims." In 2017, ProPublica and the New York Daily News were awarded the Pulitzer Prize for Public Service for a series of reports on the use of eviction rules by the New York City Police Department . In 2019, the Peabody Awards honored ProPublica with the first-ever Peabody Catalyst Award for releasing audio in 2018 that brought immediate change to

6080-400: Was 13.6%. However, the tax is progressive , meaning that the tax rate increases with increased income. Over the last 20 years, this has meant that the bottom 50% of taxpayers have always paid less than 5% of the total individual federal income taxes paid, (gradually declining from 5% in 2001 to 2.3% in 2020) with the top 50% of taxpayers consistently paying 95% or more of the tax collected, and

6160-409: Was controversial, drawing criticism from doctors and prompting a critique from RAND . However, statisticians, including Andrew Gelman , stood behind their decision to attempt to shine light on an opaque aspect of the medical field, and ProPublica offered specific rebuttals to RAND's claims. ProPublica has created an interactive map that allows people to search for addresses in New York City to see

6240-704: Was nominated to lead the CIA , sparking renewed scrutiny of her record. The correction affected the credibility and impact of reporting on this topic, as highlighted by discussions in major news outlets like AP News . In 2023, ProPublica launched an investigative series uncovering the complexities and delays in repatriating Native American remains and cultural items under the 1990 Native American Graves Protection and Repatriation Act ( NAGPRA ). The series exposed institutional resistance from museums and universities, driving significant policy discussions and increased efforts toward compliance. This investigative work earned Mary Hudetz

6320-544: Was published in conjunction with the Los Angeles Times . In 2017, ProPublica launched the Documenting Hate project for systematic tracking of hate crimes and bias incidents . The project is part of their Civil Rights beat, and allows victims or witnesses of hate crime incidents to submit stories. The project also allows journalists and newsrooms to partner with ProPublica to write stories based on

6400-488: Was reported to have received 850 applications upon ProPublica's announcement. The organization appointed a 12-member advisory board of professional journalists. The newsgroup shares its work under the Creative Commons no-derivative, non-commercial license. On August 5, 2015, Yelp announced a partnership with ProPublica to bring improved healthcare data into Yelp's statistics on healthcare providers. While

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