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1040nr Tax Calculator

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1040nr tax calculator 1. 1040nr tax calculator   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. 1040nr tax calculator For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. 1040nr tax calculator If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. 1040nr tax calculator Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. 1040nr tax calculator Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. 1040nr tax calculator Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. 1040nr tax calculator Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. 1040nr tax calculator 3. 1040nr tax calculator If your organization is a central organization with exempt status, see Group Exemption Letter , later. 1040nr tax calculator All applications must be signed by an authorized individual. 1040nr tax calculator Form 1023, Application for Recognition of Exemption. 1040nr tax calculator   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. 1040nr tax calculator Form 1024, Application for Recognition of Exemption Under Section 501(a). 1040nr tax calculator    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. 1040nr tax calculator , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. 1040nr tax calculator , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. 1040nr tax calculator of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. 1040nr tax calculator  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. 1040nr tax calculator Letter application. 1040nr tax calculator   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. 1040nr tax calculator See Required Inclusions for the information to include with the letter application. 1040nr tax calculator Form 1028. 1040nr tax calculator   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. 1040nr tax calculator You must also submit Form 8718. 1040nr tax calculator Form 8871. 1040nr tax calculator    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. 1040nr tax calculator See Political Organization Income Tax Return , later. 1040nr tax calculator    Some organizations do not have to use specific application forms. 1040nr tax calculator The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. 1040nr tax calculator It is also shown in the Organization Reference Chart, later. 1040nr tax calculator Power of attorney. 1040nr tax calculator   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. 1040nr tax calculator The power of attorney must specifically authorize an individual to represent your organization. 1040nr tax calculator You cannot name an organization, firm, etc. 1040nr tax calculator as your representative. 1040nr tax calculator Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. 1040nr tax calculator The categories of individuals who can represent you before the IRS are listed on the form. 1040nr tax calculator Non-exemption for terrorist organizations. 1040nr tax calculator   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. 1040nr tax calculator User fee. 1040nr tax calculator   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. 1040nr tax calculator If you are filing Form 1023, user fee information is included in Part XI. 1040nr tax calculator If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. 1040nr tax calculator and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. 1040nr tax calculator Your payment must accompany your request. 1040nr tax calculator The IRS will not process a request unless the fee has been paid. 1040nr tax calculator    For the current user fee amount and processing time for applications go to IRS. 1040nr tax calculator gov and select “Charities and Non-Profits” from the buttons near the top. 1040nr tax calculator Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. 1040nr tax calculator You can also call 1-877-829-5500. 1040nr tax calculator Required Inclusions Employer identification number (EIN). 1040nr tax calculator   Every exempt organization must have an EIN, whether or not it has any employees. 1040nr tax calculator An EIN is required before an exemption application is submitted. 1040nr tax calculator Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. 1040nr tax calculator The EIN is issued immediately once the application information is validated. 1040nr tax calculator By telephone at 1-800-829-4933, from 7:00 a. 1040nr tax calculator m. 1040nr tax calculator to 7:00 p. 1040nr tax calculator m. 1040nr tax calculator local time, Monday through Friday. 1040nr tax calculator The EIN is provided over the phone to an authorized individual. 1040nr tax calculator By mailing or faxing Form SS-4, Application for Employer Identification Number. 1040nr tax calculator If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. 1040nr tax calculator    Use only one method for each entity so you do not receive more than one EIN for an entity. 1040nr tax calculator   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. 1040nr tax calculator Organizing documents. 1040nr tax calculator   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. 1040nr tax calculator   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. 1040nr tax calculator (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. 1040nr tax calculator ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. 1040nr tax calculator Bylaws. 1040nr tax calculator   Bylaws alone are not organizing documents. 1040nr tax calculator However, if your organization has adopted bylaws, include a current copy. 1040nr tax calculator The bylaws need not be signed if submitted as an attachment. 1040nr tax calculator   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. 1040nr tax calculator    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). 1040nr tax calculator Conformed copy. 1040nr tax calculator   A conformed copy is a copy that agrees with the original and all amendments to it. 1040nr tax calculator If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. 1040nr tax calculator With either option, the officer must certify that the document is a complete and accurate copy of the original. 1040nr tax calculator A certificate of incorporation should be approved and dated by an appropriate state official. 1040nr tax calculator Attachments. 1040nr tax calculator    When submitting attachments, every attachment should show your organization's name and EIN. 1040nr tax calculator It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. 1040nr tax calculator Original documents. 1040nr tax calculator   Do not submit original documents because they become part of the IRS file and cannot be returned. 1040nr tax calculator Description of activities. 1040nr tax calculator   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. 1040nr tax calculator When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. 1040nr tax calculator   To determine the information you need to provide, you should study the part of this publication that applies to your organization. 1040nr tax calculator The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. 1040nr tax calculator   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. 1040nr tax calculator   Your application should describe completely and in detail your past, present, and planned activities. 1040nr tax calculator Financial data. 1040nr tax calculator   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). 1040nr tax calculator For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. 1040nr tax calculator   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. 1040nr tax calculator Exempt status established in application. 1040nr tax calculator   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. 1040nr tax calculator Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. 1040nr tax calculator If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. 1040nr tax calculator Incomplete application. 1040nr tax calculator   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. 1040nr tax calculator The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. 1040nr tax calculator   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. 1040nr tax calculator   Generally, the user fee will not be refunded if an incomplete application is filed. 1040nr tax calculator   Additional information may be requested if necessary to clarify the nature of your organization. 1040nr tax calculator Application made under wrong paragraph of section 501(c). 1040nr tax calculator   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. 1040nr tax calculator If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. 1040nr tax calculator It must also supply any additional information required for the application under the new paragraph. 1040nr tax calculator Different application form needed. 1040nr tax calculator   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. 1040nr tax calculator Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. 1040nr tax calculator If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. 1040nr tax calculator   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. 1040nr tax calculator This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. 1040nr tax calculator IRS responses. 1040nr tax calculator   Organizations that submit a complete application will receive an acknowledgment from the IRS. 1040nr tax calculator Others will receive a letter requesting more information or returning an incomplete application. 1040nr tax calculator Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. 1040nr tax calculator These letters will be sent out as soon as possible after receipt of the organization's application. 1040nr tax calculator Withdrawal of application. 1040nr tax calculator   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. 1040nr tax calculator However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. 1040nr tax calculator The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. 1040nr tax calculator Requests for withholding of information from the public. 1040nr tax calculator   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. 1040nr tax calculator The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . 1040nr tax calculator )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. 1040nr tax calculator Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. 1040nr tax calculator ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. 1040nr tax calculator Be filed with the office where your organization files the documents in which the material to be withheld is contained. 1040nr tax calculator Where to file. 1040nr tax calculator   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). 1040nr tax calculator    Form 8940, Request for Miscellaneous Determination. 1040nr tax calculator You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. 1040nr tax calculator Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. 1040nr tax calculator See Form 8940 and instructions for more information. 1040nr tax calculator Requests other than applications. 1040nr tax calculator Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. 1040nr tax calculator ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. 1040nr tax calculator The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. 1040nr tax calculator R. 1040nr tax calculator B. 1040nr tax calculator 237. 1040nr tax calculator Referral to EO Technical. 1040nr tax calculator   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. 1040nr tax calculator EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. 1040nr tax calculator An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. 1040nr tax calculator If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. 1040nr tax calculator Reminder. 1040nr tax calculator   The law requires payment of a user fee for determination letter requests. 1040nr tax calculator Go to IRS. 1040nr tax calculator gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. 1040nr tax calculator Payment must accompany each request. 1040nr tax calculator Rulings and Determination Letters Elimination of the advance public charity status. 1040nr tax calculator   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. 1040nr tax calculator Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. 1040nr tax calculator The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. 1040nr tax calculator See Elimination of the Advance Ruling Process . 1040nr tax calculator An organization must describe fully the activities in which it expects to engage. 1040nr tax calculator This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. 1040nr tax calculator When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. 1040nr tax calculator Adverse determination. 1040nr tax calculator   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. 1040nr tax calculator An organization can appeal a proposed adverse ruling or determination letter. 1040nr tax calculator See Appeal Procedures , later. 1040nr tax calculator Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. 1040nr tax calculator (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). 1040nr tax calculator ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. 1040nr tax calculator If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. 1040nr tax calculator If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. 1040nr tax calculator A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. 1040nr tax calculator Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. 1040nr tax calculator Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. 1040nr tax calculator When revocation takes effect. 1040nr tax calculator   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. 1040nr tax calculator Material change in organization. 1040nr tax calculator   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. 1040nr tax calculator Relief from retroactivity. 1040nr tax calculator   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. 1040nr tax calculator For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. 1040nr tax calculator R. 1040nr tax calculator B. 1040nr tax calculator 126, sec. 1040nr tax calculator 13 (or later update). 1040nr tax calculator Foundations. 1040nr tax calculator   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. 1040nr tax calculator Written notice. 1040nr tax calculator   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. 1040nr tax calculator   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. 1040nr tax calculator The appeal procedures are discussed next. 1040nr tax calculator Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. 1040nr tax calculator This process does not apply to determinations issued by EO Technical. 1040nr tax calculator Your organization must submit a statement of its views fully explaining its reasoning. 1040nr tax calculator The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. 1040nr tax calculator Representation. 1040nr tax calculator   A principal officer or trustee can represent an organization at any level of appeal within the IRS. 1040nr tax calculator Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. 1040nr tax calculator   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. 1040nr tax calculator Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. 1040nr tax calculator These forms can be obtained from the IRS. 1040nr tax calculator For more information, see Publication 947, Practice Before the IRS and Power of Attorney. 1040nr tax calculator Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. 1040nr tax calculator If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. 1040nr tax calculator For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. 1040nr tax calculator The appeal should include the following information. 1040nr tax calculator The organization's name, address, daytime telephone number, and employer identification number. 1040nr tax calculator A statement that the organization wants to protest the determination. 1040nr tax calculator A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. 1040nr tax calculator A statement of facts supporting the organization's position in any contested factual issue. 1040nr tax calculator A statement outlining the law or other authority the organization is relying on. 1040nr tax calculator A statement as to whether a conference at the Appeals Office is desired. 1040nr tax calculator The statement of facts in item 4 must be declared true under penalties of perjury. 1040nr tax calculator This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. 1040nr tax calculator ”           Signature. 1040nr tax calculator   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. 1040nr tax calculator Be sure the appeal contains all of the information requested. 1040nr tax calculator Incomplete appeals will be returned for completion. 1040nr tax calculator If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. 1040nr tax calculator The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. 1040nr tax calculator An adverse decision can be appealed to the courts (discussed later). 1040nr tax calculator The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. 1040nr tax calculator If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. 1040nr tax calculator Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. 1040nr tax calculator EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. 1040nr tax calculator Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. 1040nr tax calculator The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). 1040nr tax calculator In the case of a late-filed application, requesting relief under Regulations section 301. 1040nr tax calculator 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). 1040nr tax calculator The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. 1040nr tax calculator Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. 1040nr tax calculator The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. 1040nr tax calculator An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. 1040nr tax calculator 270-day period. 1040nr tax calculator   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. 1040nr tax calculator See Application Procedures , earlier, for information needed to complete Form 1023. 1040nr tax calculator   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. 1040nr tax calculator The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. 1040nr tax calculator Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. 1040nr tax calculator For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. 1040nr tax calculator S. 1040nr tax calculator District Court or the U. 1040nr tax calculator S. 1040nr tax calculator Court of Federal Claims. 1040nr tax calculator Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. 1040nr tax calculator For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 1040nr tax calculator In certain situations, your organization can file suit for a declaratory judgment in the U. 1040nr tax calculator S. 1040nr tax calculator District Court for the District of Columbia, the U. 1040nr tax calculator S. 1040nr tax calculator Court of Federal Claims, or the U. 1040nr tax calculator S. 1040nr tax calculator Tax Court. 1040nr tax calculator This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. 1040nr tax calculator However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. 1040nr tax calculator Adverse notice of final determination. 1040nr tax calculator   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. 1040nr tax calculator Favorable court rulings - IRS procedure. 1040nr tax calculator   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. 1040nr tax calculator Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. 1040nr tax calculator A central organization is an organization that has one or more subordinates under its general supervision or control. 1040nr tax calculator A subordinate organization is a chapter, local, post, or unit of a central organization. 1040nr tax calculator A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. 1040nr tax calculator A subordinate organization may or may not be incorporated, but it must have an organizing document. 1040nr tax calculator A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. 1040nr tax calculator A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). 1040nr tax calculator If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. 1040nr tax calculator If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. 1040nr tax calculator If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. 1040nr tax calculator Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. 1040nr tax calculator You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. 1040nr tax calculator This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. 1040nr tax calculator A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. 1040nr tax calculator If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. 1040nr tax calculator It need not forward documents already submitted. 1040nr tax calculator However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. 1040nr tax calculator Employer identification number. 1040nr tax calculator   The central organization must have an EIN before it submits a completed exemption or group exemption application. 1040nr tax calculator Each subordinate must have its own EIN, even if it has no employees. 1040nr tax calculator When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. 1040nr tax calculator Information required for subordinate organizations. 1040nr tax calculator   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. 1040nr tax calculator The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. 1040nr tax calculator Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). 1040nr tax calculator A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. 1040nr tax calculator A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. 1040nr tax calculator An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. 1040nr tax calculator A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). 1040nr tax calculator A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. 1040nr tax calculator If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). 1040nr tax calculator For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. 1040nr tax calculator B. 1040nr tax calculator 230 and Revenue Procedure 75-50, 1975-2 C. 1040nr tax calculator B. 1040nr tax calculator 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). 1040nr tax calculator For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. 1040nr tax calculator B. 1040nr tax calculator 158, have been met. 1040nr tax calculator A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. 1040nr tax calculator A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. 1040nr tax calculator New 501(c)(3) organizations that want to be included. 1040nr tax calculator   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). 1040nr tax calculator The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . 1040nr tax calculator Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. 1040nr tax calculator The continued existence of the central organization. 1040nr tax calculator The continued qualification of the central organization for exemption under section 501(c). 1040nr tax calculator The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). 1040nr tax calculator The annual filing of an information return (Form 990, for example) by the central organization if required. 1040nr tax calculator The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. 1040nr tax calculator Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. 1040nr tax calculator Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. 1040nr tax calculator A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. 1040nr tax calculator Subordinates that have changed their names or addresses during the year. 1040nr tax calculator Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. 1040nr tax calculator Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. 1040nr tax calculator An annotated directory of subordinates will not be accepted for this purpose. 1040nr tax calculator If there were none of the above changes, the central organization must submit a statement to that effect. 1040nr tax calculator The same information about new subordinates that was required in the initial application for group exemption. 1040nr tax calculator (This information is listed in items 1 through 10, under Information required for subordinate organizations. 1040nr tax calculator , earlier. 1040nr tax calculator ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. 1040nr tax calculator The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. 1040nr tax calculator Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. 1040nr tax calculator When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. 1040nr tax calculator However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. 1040nr tax calculator The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. 1040nr tax calculator Prev  Up  Next   Home   More Online Publications
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Deducting Business Expenses

Business expenses are the cost of carrying on a trade or business. These expenses are usually deductible if the business is operated to make a profit.

What Can I Deduct?

To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary.

It is important to separate business expenses from the following expenses:

  • The expenses used to figure the cost of goods sold,
  • Capital Expenses, and
  • Personal Expenses.

Cost of Goods Sold

If your business manufactures products or purchases them for resale, you generally must value inventory at the beginning and end of each tax year to determine your cost of goods sold. Some of your expenses may be included in figuring the cost of goods sold. Cost of goods sold is deducted from your gross receipts to figure your gross profit for the year. If you include an expense in the cost of goods sold, you cannot deduct it again as a business expense.

The following are types of expenses that go into figuring the cost of goods sold.

  • The cost of products or raw materials, including freight
  • Storage
  • Direct labor costs (including contributions to pensions or annuity plans) for workers who produce the products
  • Factory overhead

Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Indirect costs include rent, interest, taxes, storage, purchasing, processing, repackaging, handling, and administrative costs.

This rule does not apply to personal property you acquire for resale if your average annual gross receipts (or those of your predecessor) for the preceding 3 tax years are not more than $10 million.

For additional information, refer to the chapter on Cost of Goods Sold, Publication 334, Tax Guide for Small Businesses and the chapter on Inventories, Publication 538, Accounting Periods and Methods.

Capital Expenses

You must capitalize, rather than deduct, some costs. These costs are a part of your investment in your business and are called capital expenses. Capital expenses are considered assets in your business. There are, in general, three types of costs you capitalize.

  • Business start-up cost (See the note below)
  • Business assets
  • Improvements

Note: You can elect to deduct or amortize certain business start-up costs. Refer to chapters 7 and 8 of Publication 535, Business Expenses.

Personal versus Business Expenses

Generally, you cannot deduct personal, living, or family expenses. However, if you have an expense for something that is used partly for business and partly for personal purposes, divide the total cost between the business and personal parts. You can deduct the business part.

For example, if you borrow money and use 70% of it for business and the other 30% for a family vacation, you can deduct 70% of the interest as a business expense. The remaining 30% is personal interest and is not deductible. Refer to chapter 4 of Publication 535, Business Expenses, for information on deducting interest and the allocation rules.

Business Use of Your Home

If you use part of your home for business, you may be able to deduct expenses for the business use of your home. These expenses may include mortgage interest, insurance, utilities, repairs, and depreciation. Refer to Home Office Deduction and Publication 587, Business Use of Your Home, for more information.

Business Use of Your Car

If you use your car in your business, you can deduct car expenses. If you use your car for both business and personal purposes, you must divide your expenses based on actual mileage. Refer to Publication 463, Travel, Entertainment, Gift, and Car Expenses. For a list of current and prior year mileage rates see the Standard Mileage Rates.

Other Types of Business Expenses

  • Employees' Pay - You can generally deduct the pay you give your employees for the services they perform for your business.
  • Retirement Plans - Retirement plans are savings plans that offer you tax advantages to set aside money for your own, and your employees' retirement.
  • Rent Expense - Rent is any amount you pay for the use of property you do not own. In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. If you have or will receive equity in or title to the property, the rent is not deductible.
  • Interest - Business interest expense is an amount charged for the use of money you borrowed for business activities.
  • Taxes - You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses.
  • Insurance - Generally, you can deduct the ordinary and necessary cost of insurance as a business expense, if it is for your trade, business, or profession.

This list is not all inclusive of the types of business expenses that you can deduct. For additional information, refer to Publication 535, Business Expenses.

Page Last Reviewed or Updated: 04-Feb-2014

The 1040nr Tax Calculator

1040nr tax calculator Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. 1040nr tax calculator Determine Initial Amount Step 2. 1040nr tax calculator Total Certain Nontaxable Pensions and Benefits Step 3. 1040nr tax calculator Determine Excess Adjusted Gross Income Step 4. 1040nr tax calculator Determine the Total of Steps 2 and 3 Step 5. 1040nr tax calculator Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 1040nr tax calculator You are a qualified individual. 1040nr tax calculator Your income is not more than certain limits. 1040nr tax calculator You can use Figure A and Table 1 as guides to see if you are eligible for the credit. 1040nr tax calculator Use Figure A first to see if you are a qualified individual. 1040nr tax calculator If you are, go to Table 1 to make sure your income is not too high to take the credit. 1040nr tax calculator You can take the credit only if you file Form 1040 or Form 1040A. 1040nr tax calculator You cannot take the credit if you file Form 1040EZ or Form 1040NR. 1040nr tax calculator Qualified Individual You are a qualified individual for this credit if you are a U. 1040nr tax calculator S. 1040nr tax calculator citizen or resident alien, and either of the following applies. 1040nr tax calculator You were age 65 or older at the end of 2013. 1040nr tax calculator You were under age 65 at the end of 2013 and all three of the following statements are true. 1040nr tax calculator You retired on permanent and total disability (explained later). 1040nr tax calculator You received taxable disability income for 2013. 1040nr tax calculator On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040nr tax calculator Age 65. 1040nr tax calculator   You are considered to be age 65 on the day before your 65th birthday. 1040nr tax calculator As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040nr tax calculator U. 1040nr tax calculator S. 1040nr tax calculator Citizen or Resident Alien You must be a U. 1040nr tax calculator S. 1040nr tax calculator citizen or resident alien (or be treated as a resident alien) to take the credit. 1040nr tax calculator Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040nr tax calculator Exceptions. 1040nr tax calculator   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040nr tax calculator S. 1040nr tax calculator citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040nr tax calculator S. 1040nr tax calculator resident alien. 1040nr tax calculator If you make that choice, both you and your spouse are taxed on your worldwide incomes. 1040nr tax calculator   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 1040nr tax calculator S. 1040nr tax calculator citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040nr tax calculator S. 1040nr tax calculator resident alien for the entire year. 1040nr tax calculator In that case, you may be allowed to take the credit. 1040nr tax calculator   For information on these choices, see chapter 1 of Publication 519, U. 1040nr tax calculator S. 1040nr tax calculator Tax Guide for Aliens. 1040nr tax calculator Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 1040nr tax calculator However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 1040nr tax calculator Head of household. 1040nr tax calculator   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. 1040nr tax calculator You file a separate return. 1040nr tax calculator You paid more than half the cost of keeping up your home during the tax year. 1040nr tax calculator Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. 1040nr tax calculator (See Temporary absences under Head of Household in Publication 501. 1040nr tax calculator ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. 1040nr tax calculator An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 1040nr tax calculator You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. 1040nr tax calculator For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 1040nr tax calculator Figure A. 1040nr tax calculator Are You a Qualified Individual? Please click here for the text description of the image. 1040nr tax calculator figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). 1040nr tax calculator You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. 1040nr tax calculator Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040nr tax calculator If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 1040nr tax calculator You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 1040nr tax calculator Permanent and total disability. 1040nr tax calculator    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040nr tax calculator A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 1040nr tax calculator See Physician's statement , later. 1040nr tax calculator Substantial gainful activity. 1040nr tax calculator   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 1040nr tax calculator Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 1040nr tax calculator   Substantial gainful activity is not work you do to take care of yourself or your home. 1040nr tax calculator It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040nr tax calculator However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040nr tax calculator    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 1040nr tax calculator   The following examples illustrate the tests of substantial gainful activity. 1040nr tax calculator Example 1. 1040nr tax calculator Trisha, a sales clerk, retired on disability. 1040nr tax calculator She is 53 years old and now works as a full-time babysitter for the minimum wage. 1040nr tax calculator Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. 1040nr tax calculator She cannot take the credit because she is able to engage in substantial gainful activity. 1040nr tax calculator Example 2. 1040nr tax calculator Tom, a bookkeeper, retired on disability. 1040nr tax calculator He is 59 years old and now drives a truck for a charitable organization. 1040nr tax calculator He sets his own hours and is not paid. 1040nr tax calculator Duties of this nature generally are performed for pay or profit. 1040nr tax calculator Some weeks he works 10 hours, and some weeks he works 40 hours. 1040nr tax calculator Over the year he averages 20 hours a week. 1040nr tax calculator The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. 1040nr tax calculator This is true even though Tom is not paid and he sets his own hours. 1040nr tax calculator He cannot take the credit. 1040nr tax calculator Example 3. 1040nr tax calculator John, who retired on disability, took a job with a former employer on a trial basis. 1040nr tax calculator The purpose of the job was to see if John could do the work. 1040nr tax calculator The trial period lasted for 6 months during which John was paid the minimum wage. 1040nr tax calculator Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. 1040nr tax calculator The activity was gainful because John was paid at least the minimum wage. 1040nr tax calculator But the activity was not substantial because his duties were nonproductive. 1040nr tax calculator These facts do not, by themselves, show that John is able to engage in substantial gainful activity. 1040nr tax calculator Example 4. 1040nr tax calculator Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. 1040nr tax calculator Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. 1040nr tax calculator Joan can select the time of day when she feels most fit to work. 1040nr tax calculator Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. 1040nr tax calculator The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. 1040nr tax calculator Sheltered employment. 1040nr tax calculator   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 1040nr tax calculator These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 1040nr tax calculator   Compared to commercial employment, pay is lower for sheltered employment. 1040nr tax calculator Therefore, one usually does not look for sheltered employment if he or she can get other employment. 1040nr tax calculator The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 1040nr tax calculator Physician's statement. 1040nr tax calculator   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 1040nr tax calculator You can use the statement in the Instructions for Schedule R. 1040nr tax calculator   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 1040nr tax calculator Veterans. 1040nr tax calculator    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 1040nr tax calculator VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040nr tax calculator You can get this form from your local VA regional office. 1040nr tax calculator Physician's statement obtained in earlier year. 1040nr tax calculator   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 1040nr tax calculator For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 1040nr tax calculator If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 1040nr tax calculator   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. 1040nr tax calculator Disability income. 1040nr tax calculator   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040nr tax calculator Disability income must meet both of the following requirements. 1040nr tax calculator It must be paid under your employer's accident or health plan or pension plan. 1040nr tax calculator It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. 1040nr tax calculator Payments that are not disability income. 1040nr tax calculator    Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040nr tax calculator Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 1040nr tax calculator    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 1040nr tax calculator Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 1040nr tax calculator Income Limits To determine if you can claim the credit, you must consider two income limits. 1040nr tax calculator The first limit is the amount of your adjusted gross income (AGI). 1040nr tax calculator The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 1040nr tax calculator The limits are shown in Table 1. 1040nr tax calculator If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. 1040nr tax calculator See Figuring the Credit Yourself , later. 1040nr tax calculator Table 1. 1040nr tax calculator Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. 1040nr tax calculator . 1040nr tax calculator . 1040nr tax calculator     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040nr tax calculator . 1040nr tax calculator . 1040nr tax calculator   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. 1040nr tax calculator If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. 1040nr tax calculator Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. 1040nr tax calculator See Figuring the Credit Yourself , next. 1040nr tax calculator If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. 1040nr tax calculator Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. 1040nr tax calculator If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. 1040nr tax calculator If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. 1040nr tax calculator Attach Schedule R to your return. 1040nr tax calculator Table 2. 1040nr tax calculator Initial Amounts IF your filing status is. 1040nr tax calculator . 1040nr tax calculator . 1040nr tax calculator   THEN enter on line 10 of Schedule R. 1040nr tax calculator . 1040nr tax calculator . 1040nr tax calculator single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. 1040nr tax calculator     2 Amount cannot be more than your combined taxable disability income. 1040nr tax calculator     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. 1040nr tax calculator   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. 1040nr tax calculator Next, fill out Schedule R, Part III. 1040nr tax calculator If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. 1040nr tax calculator If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. 1040nr tax calculator There are five steps in Part III to determine the amount of your credit. 1040nr tax calculator Determine your initial amount (lines 10–12). 1040nr tax calculator Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). 1040nr tax calculator Determine your excess adjusted gross income (lines 14–17). 1040nr tax calculator Determine the total of steps 2 and 3 (line 18). 1040nr tax calculator Determine your credit (lines 19–22). 1040nr tax calculator These steps are discussed in more detail next. 1040nr tax calculator Step 1. 1040nr tax calculator Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. 1040nr tax calculator See Table 2. 1040nr tax calculator Your initial amount is on line 12. 1040nr tax calculator Initial amounts for persons under age 65. 1040nr tax calculator   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. 1040nr tax calculator Special rules for joint returns. 1040nr tax calculator   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. 1040nr tax calculator   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. 1040nr tax calculator Step 2. 1040nr tax calculator Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. 1040nr tax calculator You must reduce your initial amount by these payments. 1040nr tax calculator Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. 1040nr tax calculator If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. 1040nr tax calculator Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. 1040nr tax calculator Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. 1040nr tax calculator Nontaxable social security payments. 1040nr tax calculator This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. 1040nr tax calculator (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. 1040nr tax calculator ) Nontaxable railroad retirement pension payments treated as social security. 1040nr tax calculator This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. 1040nr tax calculator Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). 1040nr tax calculator (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. 1040nr tax calculator ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. 1040nr tax calculator (Do not include amounts that are a return of your cost of a pension or annuity. 1040nr tax calculator These amounts do not reduce your initial amount. 1040nr tax calculator ) You should be sure to take into account all of the nontaxable amounts you receive. 1040nr tax calculator These amounts are verified by the IRS through information supplied by other government agencies. 1040nr tax calculator Step 3. 1040nr tax calculator Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. 1040nr tax calculator Figure your excess adjusted gross income on lines 14–17. 1040nr tax calculator You figure your excess adjusted gross income as follows. 1040nr tax calculator Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. 1040nr tax calculator $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. 1040nr tax calculator Divide the result of (1) by 2. 1040nr tax calculator Step 4. 1040nr tax calculator Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). 1040nr tax calculator Step 5. 1040nr tax calculator Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. 1040nr tax calculator 15). 1040nr tax calculator In certain cases, the amount of your credit may be limited. 1040nr tax calculator See Limit on credit , later. 1040nr tax calculator Example. 1040nr tax calculator You are 66 years old and your spouse is 64. 1040nr tax calculator Your spouse is not disabled. 1040nr tax calculator You file a joint return on Form 1040. 1040nr tax calculator Your adjusted gross income is $14,630. 1040nr tax calculator Together you received $3,200 from social security, which was nontaxable. 1040nr tax calculator You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. 1040nr tax calculator Initial amount (line 12) $5,000 2. 1040nr tax calculator Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. 1040nr tax calculator Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. 1040nr tax calculator Add (2) and (3) (line 18) 5,515 5. 1040nr tax calculator Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. 1040nr tax calculator Limit on credit. 1040nr tax calculator   The amount of credit you can claim is generally limited to the amount of your tax. 1040nr tax calculator Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 1040nr tax calculator Examples The following examples illustrate the credit for the elderly or the disabled. 1040nr tax calculator The initial amounts are taken from Table 2, earlier. 1040nr tax calculator Example 1. 1040nr tax calculator James Davis is 58 years old, single, and files Form 1040A. 1040nr tax calculator In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. 1040nr tax calculator He got the required physician's statement in 2011 and kept it with his tax records. 1040nr tax calculator His physician signed on line B of the statement. 1040nr tax calculator This year James checks the box in Schedule R, Part II. 1040nr tax calculator He does not need to get another statement for 2013. 1040nr tax calculator He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). 1040nr tax calculator He figures the credit on Schedule R as follows: 1. 1040nr tax calculator Initial amount   $5,000 2. 1040nr tax calculator Taxable disability pension   11,400 3. 1040nr tax calculator Smaller of line 1 or line 2   5,000 4. 1040nr tax calculator Nontaxable social security  benefits $1,500     5. 1040nr tax calculator Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. 1040nr tax calculator Add lines 4 and 5   3,500 7. 1040nr tax calculator Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. 1040nr tax calculator Multiply line 7 by 15% (. 1040nr tax calculator 15)   225 9. 1040nr tax calculator Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. 1040nr tax calculator Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. 1040nr tax calculator The Schedule R for James Davis is not shown. 1040nr tax calculator Example 2. 1040nr tax calculator William White is 53. 1040nr tax calculator His wife Helen is 49. 1040nr tax calculator William had a stroke 3 years ago and retired on permanent and total disability. 1040nr tax calculator He is still permanently and totally disabled because of the stroke. 1040nr tax calculator In November, Helen was injured in an accident at work and retired on permanent and total disability. 1040nr tax calculator William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. 1040nr tax calculator Helen earned $12,500 from her job and received a taxable disability pension of $1,700. 1040nr tax calculator Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). 1040nr tax calculator They do not itemize deductions. 1040nr tax calculator They do not have any amounts that would increase their standard deduction. 1040nr tax calculator Helen's doctor completed the physician's statement in the Instructions for Schedule R. 1040nr tax calculator Helen is not required to include the statement with their return, but she must keep it for her records. 1040nr tax calculator William got a physician's statement for the year he had the stroke. 1040nr tax calculator His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. 1040nr tax calculator William has kept the physician's statement with his records. 1040nr tax calculator He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. 1040nr tax calculator William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. 1040nr tax calculator They attach Schedule R to their Form 1040 and enter $41 on line 53. 1040nr tax calculator They check box c on line 53 and enter “Sch R” on the line next to that box. 1040nr tax calculator See their filled-in Schedule R and Helen's filled-in physician's statement, later. 1040nr tax calculator Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. 1040nr tax calculator A person is permanently and totally disabled if both of the following apply:   1. 1040nr tax calculator He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 1040nr tax calculator   2. 1040nr tax calculator A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. 1040nr tax calculator Physician's Statement     I certify that Helen A. 1040nr tax calculator White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. 1040nr tax calculator If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. 1040nr tax calculator AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. 1040nr tax calculator Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. 1040nr tax calculator Doctor 1900 Green St. 1040nr tax calculator , Hometown, MD 20000         This image is too large to be displayed in the current screen. 1040nr tax calculator Please click the link to view the image. 1040nr tax calculator Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. 1040nr tax calculator Please click the link to view the image. 1040nr tax calculator Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 1040nr tax calculator Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040nr tax calculator Free help with your tax return. 1040nr tax calculator   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040nr tax calculator The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040nr tax calculator The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040nr tax calculator Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040nr tax calculator Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040nr tax calculator To find the nearest VITA or TCE site, visit IRS. 1040nr tax calculator gov or call 1-800-906-9887. 1040nr tax calculator   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040nr tax calculator To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040nr tax calculator aarp. 1040nr tax calculator org/money/taxaide or call 1-888-227-7669. 1040nr tax calculator   For more information on these programs, go to IRS. 1040nr tax calculator gov and enter “VITA” in the search box. 1040nr tax calculator Internet. 1040nr tax calculator IRS. 1040nr tax calculator gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040nr tax calculator Apply for an Employer Identification Number (EIN). 1040nr tax calculator Go to IRS. 1040nr tax calculator gov and enter Apply for an EIN in the search box. 1040nr tax calculator Request an Electronic Filing PIN by going to IRS. 1040nr tax calculator gov and entering Electronic Filing PIN in the search box. 1040nr tax calculator Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040nr tax calculator gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr tax calculator If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040nr tax calculator Check the status of your amended return. 1040nr tax calculator Go to IRS. 1040nr tax calculator gov and enter Where's My Amended Return in the search box. 1040nr tax calculator Download forms, instructions, and publications, including some accessible versions. 1040nr tax calculator Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040nr tax calculator gov or IRS2Go. 1040nr tax calculator Tax return and tax account transcripts are generally available for the current year and past three years. 1040nr tax calculator Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040nr tax calculator gov. 1040nr tax calculator Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040nr tax calculator Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040nr tax calculator gov. 1040nr tax calculator Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040nr tax calculator gov or IRS2Go. 1040nr tax calculator Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040nr tax calculator An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040nr tax calculator Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040nr tax calculator If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040nr tax calculator Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040nr tax calculator Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040nr tax calculator gov. 1040nr tax calculator Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040nr tax calculator The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040nr tax calculator Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040nr tax calculator AARP offers the Tax-Aide counseling program as part of the TCE program. 1040nr tax calculator Visit AARP's website to find the nearest Tax-Aide location. 1040nr tax calculator Research your tax questions. 1040nr tax calculator Search publications and instructions by topic or keyword. 1040nr tax calculator Read the Internal Revenue Code, regulations, or other official guidance. 1040nr tax calculator Read Internal Revenue Bulletins. 1040nr tax calculator Sign up to receive local and national tax news by email. 1040nr tax calculator Phone. 1040nr tax calculator You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040nr tax calculator Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040nr tax calculator Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040nr tax calculator Call to locate the nearest volunteer help site, 1-800-906-9887. 1040nr tax calculator Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040nr tax calculator The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040nr tax calculator Most VITA and TCE sites offer free electronic filing. 1040nr tax calculator Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040nr tax calculator Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040nr tax calculator Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040nr tax calculator The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040nr tax calculator If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040nr tax calculator Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040nr tax calculator Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr tax calculator Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040nr tax calculator Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040nr tax calculator Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040nr tax calculator You should receive your order within 10 business days. 1040nr tax calculator Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040nr tax calculator Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040nr tax calculator Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040nr tax calculator Call to ask tax questions, 1-800-829-1040. 1040nr tax calculator Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040nr tax calculator The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040nr tax calculator These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040nr tax calculator gsa. 1040nr tax calculator gov/fedrelay. 1040nr tax calculator Walk-in. 1040nr tax calculator You can find a selection of forms, publications and services — in-person, face-to-face. 1040nr tax calculator Products. 1040nr tax calculator You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040nr tax calculator Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040nr tax calculator Services. 1040nr tax calculator You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040nr tax calculator An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040nr tax calculator If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040nr tax calculator No appointment is necessary—just walk in. 1040nr tax calculator Before visiting, check www. 1040nr tax calculator irs. 1040nr tax calculator gov/localcontacts for hours of operation and services provided. 1040nr tax calculator Mail. 1040nr tax calculator You can send your order for forms, instructions, and publications to the address below. 1040nr tax calculator You should receive a response within 10 business days after your request is received. 1040nr tax calculator  Internal Revenue Service 1201 N. 1040nr tax calculator Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040nr tax calculator   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040nr tax calculator Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040nr tax calculator What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040nr tax calculator We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040nr tax calculator You face (or your business is facing) an immediate threat of adverse action. 1040nr tax calculator You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040nr tax calculator   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040nr tax calculator Here's why we can help: TAS is an independent organization within the IRS. 1040nr tax calculator Our advocates know how to work with the IRS. 1040nr tax calculator Our services are free and tailored to meet your needs. 1040nr tax calculator We have offices in every state, the District of Columbia, and Puerto Rico. 1040nr tax calculator How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040nr tax calculator irs. 1040nr tax calculator gov/advocate, or call us toll-free at 1-877-777-4778. 1040nr tax calculator How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040nr tax calculator If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040nr tax calculator irs. 1040nr tax calculator gov/sams. 1040nr tax calculator Low Income Taxpayer Clinics. 1040nr tax calculator   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040nr tax calculator Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040nr tax calculator Visit www. 1040nr tax calculator TaxpayerAdvocate. 1040nr tax calculator irs. 1040nr tax calculator gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040nr tax calculator Prev  Up  Next   Home   More Online Publications