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1040nr Efile

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1040nr Efile

1040nr efile Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. 1040nr efile Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 1040nr efile Aged, home for, Home for the aged. 1040nr efile Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. 1040nr efile Alumni association, Alumni association. 1040nr efile Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. 1040nr efile Conformed copy, Conformed copy. 1040nr efile Description of activities, Description of activities. 1040nr efile Employer identification number, Required Inclusions Financial data, Financial data. 1040nr efile Organizing documents, Organizing documents. 1040nr efile Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. 1040nr efile , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. 1040nr efile Attribution, special rules, Special rules of attribution. 1040nr efile B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. 1040nr efile Bureau defined, Bureau defined. 1040nr efile Burial benefit insurance, Burial and funeral benefit insurance organization. 1040nr efile Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. 1040nr efile C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. 1040nr efile Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. 1040nr efile Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. 1040nr efile Integrated auxiliaries, Integrated auxiliaries. 1040nr efile Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. 1040nr efile CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. 1040nr efile Comments, Comments and suggestions. 1040nr efile Community association, Other organizations. 1040nr efile Community nursing bureau, Community nursing bureau. 1040nr efile Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. 1040nr efile Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. 1040nr efile Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. 1040nr efile Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. 1040nr efile E Educational organizations, Educational Organizations, Educational organizations. 1040nr efile Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. 1040nr efile Estimated tax, Estimated tax. 1040nr efile Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. 1040nr efile Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. 1040nr efile Family members, Family members. 1040nr efile Substantial influence, Persons not considered to have substantial influence. 1040nr efile Disregarded benefits, Disregarded benefits. 1040nr efile Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. 1040nr efile , Exception. 1040nr efile Excise tax, Excise tax on excess benefit transactions. 1040nr efile Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. 1040nr efile Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. 1040nr efile Excise tax Black lung benefit trust, Excise taxes. 1040nr efile Lobbying expenditures, Tax on excess expenditures to influence legislation. 1040nr efile , Tax on disqualifying lobbying expenditures. 1040nr efile Political expenditures, Excise taxes on political expenditures. 1040nr efile Private foundations, Excise taxes on private foundations. 1040nr efile , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. 1040nr efile Extensions of time, Extensions of time for filing. 1040nr efile F Facts and circumstances test, Facts and circumstances test. 1040nr efile Fair market value, estimate of, Good faith estimate of fair market value (FMV). 1040nr efile Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. 1040nr efile , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. 1040nr efile , Information required for subordinate organizations. 1040nr efile , Annual Information Return, Form 1023. 1040nr efile , Organizations Not Required To File Form 1023, Private Schools, When to file application. 1040nr efile , Lobbying Expenditures, Volunteer fire companies. 1040nr efile 1024, Forms Required, Application made under wrong paragraph of section 501(c). 1040nr efile , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. 1040nr efile , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. 1040nr efile 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. 1040nr efile 2848, Power of attorney. 1040nr efile , Representation. 1040nr efile 4720, Tax on excess expenditures to influence legislation. 1040nr efile 5578, Certification. 1040nr efile 5768, Making the election. 1040nr efile 6069, Tax treatment of donations. 1040nr efile 8274, FICA tax exemption election. 1040nr efile 8282, Dispositions of donated property. 1040nr efile 8283, Form 8283. 1040nr efile 8300, Report of Cash Received 8718, Forms Required, Power of attorney. 1040nr efile 8821, Representation. 1040nr efile 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. 1040nr efile 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. 1040nr efile 990-PF, Form 990-PF, Excise taxes on private foundations. 1040nr efile , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. 1040nr efile W–2, Revoking the election. 1040nr efile Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. 1040nr efile , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. 1040nr efile Funeral benefit insurance, Burial and funeral benefit insurance organization. 1040nr efile G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. 1040nr efile Good faith determinations, What's New, New organization. 1040nr efile Governmental unit, Governmental units. 1040nr efile Grant Distinguished from gross receipts, Grants. 1040nr efile Exclusion for unusual grant, Unusual grants. 1040nr efile , Unusual grants. 1040nr efile From public charity, Grants from public charities. 1040nr efile , Grants from public charities. 1040nr efile Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. 1040nr efile Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. 1040nr efile Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. 1040nr efile Homeowners' association, Homeowners' associations. 1040nr efile Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. 1040nr efile , Hospitals and medical research organizations. 1040nr efile I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. 1040nr efile Instrumentalities, Instrumentalities. 1040nr efile Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. 1040nr efile , Labor Organizations Law, public interest, Public-interest law firms. 1040nr efile Legislative activity, Lobbying Expenditures, Legislative activity. 1040nr efile Listed transaction, Prohibited tax shelter transaction. 1040nr efile Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. 1040nr efile Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. 1040nr efile M Medical research organization, Medical research organization. 1040nr efile Medicare and Medicaid payments, Medicare and Medicaid payments. 1040nr efile Membership fee, Membership fees. 1040nr efile , Membership fees distinguished from gross receipts. 1040nr efile Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. 1040nr efile O One-third support test, One-third support test. 1040nr efile Organization assets, Dedication and Distribution of Assets Dedication, Dedication. 1040nr efile Distribution, Distribution. 1040nr efile Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. 1040nr efile Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. 1040nr efile , Penalties. 1040nr efile , Penalty. 1040nr efile Failure to file, Penalties for failure to file. 1040nr efile Perpetual care organization, Perpetual care organization. 1040nr efile Political activity, Dues Used for Lobbying or Political Activities, Political activity. 1040nr efile , Political activity. 1040nr efile Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. 1040nr efile Preferred stock, Common and preferred stock. 1040nr efile Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. 1040nr efile Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. 1040nr efile Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. 1040nr efile Prohibited reportable transactions, Prohibited tax shelter transaction. 1040nr efile Subsequently listed transaction, Subsequently listed transaction. 1040nr efile Tax-exempt entities, Tax-exempt entities. 1040nr efile Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. 1040nr efile Grant from, Grants from public charities. 1040nr efile Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. 1040nr efile , One-third support test. 1040nr efile Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. 1040nr efile Publications (see Tax help) Publicly supported organization, Publicly supported organizations. 1040nr efile , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. 1040nr efile Ten-percent-of-support, Ten-percent-of-support requirement. 1040nr efile R Racial composition, How to determine racial composition. 1040nr efile Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. 1040nr efile Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. 1040nr efile Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. 1040nr efile Scholarships, Scholarships. 1040nr efile School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. 1040nr efile Social clubs, Organizations subject to requirements. 1040nr efile , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. 1040nr efile , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. 1040nr efile Sports organization, amateur, Qualified amateur sports organization. 1040nr efile State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. 1040nr efile Suggestions, Comments and suggestions. 1040nr efile Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. 1040nr efile , Support from a governmental unit. 1040nr efile , Support from the general public. 1040nr efile Support test, One-third support test. 1040nr efile Facts and circumstances, Facts and circumstances test. 1040nr efile One-third, One-third support test. 1040nr efile Public charity, One-third support test. 1040nr efile Supporting organization, Supporting organization transactions occurring after July 25, 2006. 1040nr efile T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. 1040nr efile , Unusual grants. 1040nr efile User fee, Power of attorney. 1040nr efile , User fee. 1040nr efile V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. 1040nr efile W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. 1040nr efile Withholding information from public, Requests for withholding of information from the public. 1040nr efile Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. 1040nr efile Workers' compensation reinsurance organization, 501(c)(27) - 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Most Tax Return Preparers Must Use IRS e-file

As of January 1, 2012, any tax return preparer who anticipates preparing and filing 11 or more Forms 1040, 1040A, 1040EZ and 1041 during a calendar year must use IRS e-file (unless the preparer or a particular return is administratively exempt from the e-file requirement or the return is filed by a preparer with an approved hardship waiver).

Members of firms must count returns in the aggregate. If the number of applicable income tax returns is 11 or more, then all members of the firm generally must e-file the returns they prepare and file. This is true even if a member expects to prepare and file fewer than 11 returns on an individual basis.

Those who are subject to the e-file requirement are referred to as "specified tax return preparers."

Apply to become an e-file provider now
You must be an authorized e-file provider to use IRS e-file. The authorization process generally takes about 45 days.

Explain paper returns

Even if you are an authorized e-file provider, clients for whom you prepare one of the returns identified above may choose to file on paper if the return will be submitted to the IRS by the taxpayer. As described in Rev. Proc. 2011-25, tax return preparers in this situation should obtain and keep a signed and dated statement from the client. Also, in this situation and in the cases of administratively exempt returns or returns filed by a tax return preparer with an approved hardship waiver, specified tax return preparers generally should attach Form 8948, Preparer Explanation for Not Filing Electronically, to the client's paper return.

Request a hardship waiver

Specified tax return preparers may request an undue hardship waiver from the e-file requirement using Form 8944, Preparer e-file Hardship Waiver Request. Form 8944 generally must be submitted to the IRS no later than February 15 of the year for which a waiver is being requested.

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Page Last Reviewed or Updated: 27-Jan-2014

The 1040nr Efile

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