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America’s Tax Professionals © ATP (2001-2024) is an authorized IRS e-file provider, authorized to transmit returns to the IRS for all 50 states. ATP has partnered with TaxWise, PortalSafe and Golden State Tax Training Institute - GSTTI. Tax Cuts and Jobs Act. ATP’s services offered on this web site are limited to the proper electronic filing of tax returns prepared by you as a taxpayer. ATP, in providing this service, is not representing that the information electronically filed was accurately prepared and verified by the taxpayer, or that the information provided by the taxpayer is in compliance with IRS rules and regulations. Since ATP did not prepare the tax return, any communications from the IRS regarding the content or substantiation of information on the return is handled by the IRS directly with the taxpayer. ATP, however, will endeavor to assist the taxpayer in electronically filing the return within the error guidelines established by the IRS. All information provided to ATP is strictly confidential between ATP and the taxpayer. An income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate tax, corporate income tax, or profit tax. Individual income taxes often tax the total income of the individual (with some deductions permitted), while corporate income taxes often tax net income (the difference between gross receipts, expenses, and additional write-offs).