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2011 Irs Forms

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2011 Irs Forms

2011 irs forms Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. 2011 irs forms Valor justo de mercado. 2011 irs forms Excepción en el caso de propiedad inmueble de uso personal. 2011 irs forms Más información. 2011 irs forms Para pedir formularios y publicaciones. 2011 irs forms Preguntas sobre los impuestos. 2011 irs forms Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). 2011 irs forms Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. 2011 irs forms Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. 2011 irs forms Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. 2011 irs forms Llene los Anexos 1 al 20. 2011 irs forms Lea las instrucciones del Formulario 4684, en inglés. 2011 irs forms Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. 2011 irs forms Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. 2011 irs forms Utilice lo que se halla en la. 2011 irs forms . 2011 irs forms . 2011 irs forms Y anótelo en el Formulario 4684. 2011 irs forms . 2011 irs forms . 2011 irs forms Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. 2011 irs forms Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. 2011 irs forms Todo reembolso que usted reciba reducirá la cantidad de la pérdida. 2011 irs forms Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. 2011 irs forms Cantidad de la pérdida. 2011 irs forms   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. 2011 irs forms Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. 2011 irs forms (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). 2011 irs forms De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. 2011 irs forms   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. 2011 irs forms Costo u otra base. 2011 irs forms   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. 2011 irs forms Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. 2011 irs forms Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. 2011 irs forms Valor justo de mercado. 2011 irs forms   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. 2011 irs forms Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. 2011 irs forms Cálculos separados. 2011 irs forms   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. 2011 irs forms Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. 2011 irs forms Excepción en el caso de propiedad inmueble de uso personal. 2011 irs forms   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. 2011 irs forms Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. 2011 irs forms La base ajustada de toda la propiedad. 2011 irs forms Límites de la deducción. 2011 irs forms   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. 2011 irs forms Esto se hace en la sección A del Formulario 4684, en inglés. 2011 irs forms Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). 2011 irs forms Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). 2011 irs forms Más información. 2011 irs forms   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. 2011 irs forms Cuándo su pérdida es deducible. 2011 irs forms   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. 2011 irs forms Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. 2011 irs forms No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. 2011 irs forms Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). 2011 irs forms Comentarios y sugerencias. 2011 irs forms   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. 2011 irs forms   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2011 irs forms NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. 2011 irs forms Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. 2011 irs forms   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. 2011 irs forms gov. 2011 irs forms Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. 2011 irs forms Usted también nos puede enviar comentarios desde la página web en www. 2011 irs forms irs. 2011 irs forms gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). 2011 irs forms Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. 2011 irs forms Para pedir formularios y publicaciones. 2011 irs forms   Visite www. 2011 irs forms irs. 2011 irs forms gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. 2011 irs forms  Internal Revenue Service 1201 N. 2011 irs forms Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. 2011 irs forms   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. 2011 irs forms gov/espanol o llame al 1-800-829-1040. 2011 irs forms No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. 2011 irs forms Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. 2011 irs forms Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. 2011 irs forms   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. 2011 irs forms El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. 2011 irs forms En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. 2011 irs forms Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. 2011 irs forms gov o llame al 1-800-906-9887 o 1-800-829-1040. 2011 irs forms   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). 2011 irs forms Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. 2011 irs forms aarp. 2011 irs forms org/money/taxaide. 2011 irs forms   Para más información sobre estos programas, visite IRS. 2011 irs forms gov e ingrese la palabra clave “VITA” en la esquina superior derecha. 2011 irs forms Internet. 2011 irs forms Puede tener acceso al sitio web del IRS, www. 2011 irs forms irs. 2011 irs forms gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. 2011 irs forms Visite www. 2011 irs forms irs. 2011 irs forms gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . 2011 irs forms Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. 2011 irs forms Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). 2011 irs forms Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. 2011 irs forms Presentar la declaración por medio del sistema electrónico e-file. 2011 irs forms Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. 2011 irs forms Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. 2011 irs forms Pedir productos del IRS a través de Internet. 2011 irs forms Buscar información en Internet para aclarar sus preguntas acerca de impuestos. 2011 irs forms Buscar publicaciones en Internet por tema o palabra clave. 2011 irs forms Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. 2011 irs forms Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. 2011 irs forms Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. 2011 irs forms irs. 2011 irs forms gov/espanol. 2011 irs forms Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. 2011 irs forms irs. 2011 irs forms gov/individuals. 2011 irs forms Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. 2011 irs forms Obtener información acerca de cómo abrir y administrar un pequeño negocio. 2011 irs forms Teléfono. 2011 irs forms Muchos servicios están disponibles por teléfono. 2011 irs forms Cómo pedir formularios, instrucciones y publicaciones. 2011 irs forms Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. 2011 irs forms Deberá recibir lo que ha pedido dentro de 10 días. 2011 irs forms Cómo hacer preguntas relacionadas con los impuestos. 2011 irs forms Llame al IRS para hacer preguntas al 1-800-829-1040. 2011 irs forms Cómo resolver problemas. 2011 irs forms Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). 2011 irs forms Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. 2011 irs forms Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. 2011 irs forms Para obtener el número telefónico, visite el sitio web www. 2011 irs forms irs. 2011 irs forms gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). 2011 irs forms Equipo TTY/TDD. 2011 irs forms Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. 2011 irs forms Temas TeleTax. 2011 irs forms Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. 2011 irs forms Información sobre los reembolsos. 2011 irs forms Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. 2011 irs forms Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. 2011 irs forms La aplicación IRS2Go es una manera nueva para nosotros proveerle información. 2011 irs forms Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. 2011 irs forms Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. 2011 irs forms Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). 2011 irs forms Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. 2011 irs forms Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. 2011 irs forms Otra información relacionada con los reembolsos. 2011 irs forms Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. 2011 irs forms Cómo evaluar la calidad de nuestros servicios telefónicos. 2011 irs forms Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. 2011 irs forms Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. 2011 irs forms Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. 2011 irs forms Visitas en persona. 2011 irs forms Muchos productos y servicios están disponibles en varios lugares públicos. 2011 irs forms Productos. 2011 irs forms Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. 2011 irs forms Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. 2011 irs forms Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. 2011 irs forms Servicios. 2011 irs forms Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. 2011 irs forms Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. 2011 irs forms Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. 2011 irs forms No se necesita cita, simplemente venga a hacer su consulta. 2011 irs forms Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. 2011 irs forms Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. 2011 irs forms Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. 2011 irs forms Los demás asuntos se tramitan sin necesidad de hacer una cita. 2011 irs forms Para obtener el número telefónico de la oficina local, visite el sitio web www. 2011 irs forms irs. 2011 irs forms gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). 2011 irs forms Correspondencia. 2011 irs forms Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. 2011 irs forms  Internal Revenue Service 1201 N. 2011 irs forms Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. 2011 irs forms   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. 2011 irs forms Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. 2011 irs forms Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. 2011 irs forms Tenga presente que lo peor que se puede hacer es no hacer nada. 2011 irs forms   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. 2011 irs forms Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. 2011 irs forms Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. 2011 irs forms   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. 2011 irs forms A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. 2011 irs forms Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. 2011 irs forms Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. 2011 irs forms ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. 2011 irs forms Nuestro kit de herramientas tributarias, disponible en www. 2011 irs forms taxpayeradvocate. 2011 irs forms irs. 2011 irs forms gov/Home/Spanish le puede ayudar a entender estos derechos. 2011 irs forms   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. 2011 irs forms irs. 2011 irs forms gov/advocate. 2011 irs forms Usted también podría llamarnos gratis al 1-877-777-4778. 2011 irs forms   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. 2011 irs forms Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. 2011 irs forms irs. 2011 irs forms gov/advocate. 2011 irs forms Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). 2011 irs forms   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. 2011 irs forms Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. 2011 irs forms Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. 2011 irs forms Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. 2011 irs forms Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. 2011 irs forms irs. 2011 irs forms gov/espanol/article/0,,id=219303,00. 2011 irs forms html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. 2011 irs forms Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. 2011 irs forms Servicios Tributarios Gratuitos. 2011 irs forms   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. 2011 irs forms Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. 2011 irs forms La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. 2011 irs forms La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. 2011 irs forms Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. 2011 irs forms   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. 2011 irs forms Discos DVD para productos tributarios. 2011 irs forms Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. 2011 irs forms Formularios, instrucciones y publicaciones de impuestos de años anteriores. 2011 irs forms Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. 2011 irs forms Preguntas sobre leyes tributarias hechas con frecuencia. 2011 irs forms Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. 2011 irs forms Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. 2011 irs forms Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. 2011 irs forms Internal Revenue Bulletins (Boletines del IRS). 2011 irs forms Apoyo técnico telefónico gratuito y por correo electrónico. 2011 irs forms El CD que se expide dos veces al año. 2011 irs forms  — La primera entrega se envía a principios de enero del año 2012. 2011 irs forms  — La última entrega se envía a principios de marzo del año 2012. 2011 irs forms Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. 2011 irs forms irs. 2011 irs forms gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). 2011 irs forms Prev  Up  Next   Home   More Online Publications
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The 2011 Irs Forms

2011 irs forms 1. 2011 irs forms   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. 2011 irs forms For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. 2011 irs forms If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. 2011 irs forms 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. 2011 irs forms Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. 2011 irs forms Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. 2011 irs forms 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. 2011 irs forms 3. 2011 irs forms If your organization is a central organization with exempt status, see Group Exemption Letter , later. 2011 irs forms All applications must be signed by an authorized individual. 2011 irs forms Form 1023, Application for Recognition of Exemption. 2011 irs forms   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. 2011 irs forms Form 1024, Application for Recognition of Exemption Under Section 501(a). 2011 irs forms    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. 2011 irs forms , 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. 2011 irs forms , 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. 2011 irs forms of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. 2011 irs forms  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. 2011 irs forms Letter application. 2011 irs forms   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. 2011 irs forms See Required Inclusions for the information to include with the letter application. 2011 irs forms Form 1028. 2011 irs forms   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. 2011 irs forms You must also submit Form 8718. 2011 irs forms Form 8871. 2011 irs forms    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. 2011 irs forms See Political Organization Income Tax Return , later. 2011 irs forms    Some organizations do not have to use specific application forms. 2011 irs forms The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. 2011 irs forms It is also shown in the Organization Reference Chart, later. 2011 irs forms Power of attorney. 2011 irs forms   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. 2011 irs forms The power of attorney must specifically authorize an individual to represent your organization. 2011 irs forms You cannot name an organization, firm, etc. 2011 irs forms as your representative. 2011 irs forms Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. 2011 irs forms The categories of individuals who can represent you before the IRS are listed on the form. 2011 irs forms Non-exemption for terrorist organizations. 2011 irs forms   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. 2011 irs forms User fee. 2011 irs forms   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. 2011 irs forms If you are filing Form 1023, user fee information is included in Part XI. 2011 irs forms If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. 2011 irs forms and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. 2011 irs forms Your payment must accompany your request. 2011 irs forms The IRS will not process a request unless the fee has been paid. 2011 irs forms    For the current user fee amount and processing time for applications go to IRS. 2011 irs forms gov and select “Charities and Non-Profits” from the buttons near the top. 2011 irs forms 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. 2011 irs forms You can also call 1-877-829-5500. 2011 irs forms Required Inclusions Employer identification number (EIN). 2011 irs forms   Every exempt organization must have an EIN, whether or not it has any employees. 2011 irs forms An EIN is required before an exemption application is submitted. 2011 irs forms 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. 2011 irs forms The EIN is issued immediately once the application information is validated. 2011 irs forms By telephone at 1-800-829-4933, from 7:00 a. 2011 irs forms m. 2011 irs forms to 7:00 p. 2011 irs forms m. 2011 irs forms local time, Monday through Friday. 2011 irs forms The EIN is provided over the phone to an authorized individual. 2011 irs forms By mailing or faxing Form SS-4, Application for Employer Identification Number. 2011 irs forms 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. 2011 irs forms    Use only one method for each entity so you do not receive more than one EIN for an entity. 2011 irs forms   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. 2011 irs forms Organizing documents. 2011 irs forms   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. 2011 irs forms   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. 2011 irs forms (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. 2011 irs forms ) 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. 2011 irs forms Bylaws. 2011 irs forms   Bylaws alone are not organizing documents. 2011 irs forms However, if your organization has adopted bylaws, include a current copy. 2011 irs forms The bylaws need not be signed if submitted as an attachment. 2011 irs forms   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. 2011 irs forms    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). 2011 irs forms Conformed copy. 2011 irs forms   A conformed copy is a copy that agrees with the original and all amendments to it. 2011 irs forms 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. 2011 irs forms With either option, the officer must certify that the document is a complete and accurate copy of the original. 2011 irs forms A certificate of incorporation should be approved and dated by an appropriate state official. 2011 irs forms Attachments. 2011 irs forms    When submitting attachments, every attachment should show your organization's name and EIN. 2011 irs forms 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. 2011 irs forms Original documents. 2011 irs forms   Do not submit original documents because they become part of the IRS file and cannot be returned. 2011 irs forms Description of activities. 2011 irs forms   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. 2011 irs forms 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. 2011 irs forms   To determine the information you need to provide, you should study the part of this publication that applies to your organization. 2011 irs forms 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. 2011 irs forms   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. 2011 irs forms   Your application should describe completely and in detail your past, present, and planned activities. 2011 irs forms Financial data. 2011 irs forms   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). 2011 irs forms For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. 2011 irs forms   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. 2011 irs forms Exempt status established in application. 2011 irs forms   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. 2011 irs forms Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. 2011 irs forms If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. 2011 irs forms Incomplete application. 2011 irs forms   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. 2011 irs forms The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. 2011 irs forms   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. 2011 irs forms   Generally, the user fee will not be refunded if an incomplete application is filed. 2011 irs forms   Additional information may be requested if necessary to clarify the nature of your organization. 2011 irs forms Application made under wrong paragraph of section 501(c). 2011 irs forms   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. 2011 irs forms 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. 2011 irs forms It must also supply any additional information required for the application under the new paragraph. 2011 irs forms Different application form needed. 2011 irs forms   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. 2011 irs forms Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. 2011 irs forms If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. 2011 irs forms   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. 2011 irs forms 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. 2011 irs forms IRS responses. 2011 irs forms   Organizations that submit a complete application will receive an acknowledgment from the IRS. 2011 irs forms Others will receive a letter requesting more information or returning an incomplete application. 2011 irs forms Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. 2011 irs forms These letters will be sent out as soon as possible after receipt of the organization's application. 2011 irs forms Withdrawal of application. 2011 irs forms   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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms Requests for withholding of information from the public. 2011 irs forms   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. 2011 irs forms 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 . 2011 irs forms )   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. 2011 irs forms Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. 2011 irs forms ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. 2011 irs forms Be filed with the office where your organization files the documents in which the material to be withheld is contained. 2011 irs forms Where to file. 2011 irs forms   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). 2011 irs forms    Form 8940, Request for Miscellaneous Determination. 2011 irs forms You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. 2011 irs forms Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. 2011 irs forms See Form 8940 and instructions for more information. 2011 irs forms Requests other than applications. 2011 irs forms 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. 2011 irs forms ) 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. 2011 irs forms The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. 2011 irs forms R. 2011 irs forms B. 2011 irs forms 237. 2011 irs forms Referral to EO Technical. 2011 irs forms   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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms Reminder. 2011 irs forms   The law requires payment of a user fee for determination letter requests. 2011 irs forms Go to IRS. 2011 irs forms gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. 2011 irs forms Payment must accompany each request. 2011 irs forms Rulings and Determination Letters Elimination of the advance public charity status. 2011 irs forms   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms See Elimination of the Advance Ruling Process . 2011 irs forms An organization must describe fully the activities in which it expects to engage. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms Adverse determination. 2011 irs forms   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. 2011 irs forms An organization can appeal a proposed adverse ruling or determination letter. 2011 irs forms See Appeal Procedures , later. 2011 irs forms 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. 2011 irs forms (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). 2011 irs forms ) 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. 2011 irs forms 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. 2011 irs forms When revocation takes effect. 2011 irs forms   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. 2011 irs forms Material change in organization. 2011 irs forms   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. 2011 irs forms Relief from retroactivity. 2011 irs forms   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. 2011 irs forms For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. 2011 irs forms R. 2011 irs forms B. 2011 irs forms 126, sec. 2011 irs forms 13 (or later update). 2011 irs forms Foundations. 2011 irs forms   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. 2011 irs forms Written notice. 2011 irs forms   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. 2011 irs forms   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. 2011 irs forms The appeal procedures are discussed next. 2011 irs forms 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. 2011 irs forms This process does not apply to determinations issued by EO Technical. 2011 irs forms Your organization must submit a statement of its views fully explaining its reasoning. 2011 irs forms 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. 2011 irs forms Representation. 2011 irs forms   A principal officer or trustee can represent an organization at any level of appeal within the IRS. 2011 irs forms Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. 2011 irs forms   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. 2011 irs forms 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. 2011 irs forms These forms can be obtained from the IRS. 2011 irs forms For more information, see Publication 947, Practice Before the IRS and Power of Attorney. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. 2011 irs forms The appeal should include the following information. 2011 irs forms The organization's name, address, daytime telephone number, and employer identification number. 2011 irs forms A statement that the organization wants to protest the determination. 2011 irs forms A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. 2011 irs forms A statement of facts supporting the organization's position in any contested factual issue. 2011 irs forms A statement outlining the law or other authority the organization is relying on. 2011 irs forms A statement as to whether a conference at the Appeals Office is desired. 2011 irs forms The statement of facts in item 4 must be declared true under penalties of perjury. 2011 irs forms 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. 2011 irs forms ”           Signature. 2011 irs forms   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. 2011 irs forms Be sure the appeal contains all of the information requested. 2011 irs forms Incomplete appeals will be returned for completion. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms An adverse decision can be appealed to the courts (discussed later). 2011 irs forms 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. 2011 irs forms If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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). 2011 irs forms In the case of a late-filed application, requesting relief under Regulations section 301. 2011 irs forms 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). 2011 irs forms The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 270-day period. 2011 irs forms   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. 2011 irs forms See Application Procedures , earlier, for information needed to complete Form 1023. 2011 irs forms   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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms S. 2011 irs forms District Court or the U. 2011 irs forms S. 2011 irs forms Court of Federal Claims. 2011 irs forms 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. 2011 irs forms For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 2011 irs forms In certain situations, your organization can file suit for a declaratory judgment in the U. 2011 irs forms S. 2011 irs forms District Court for the District of Columbia, the U. 2011 irs forms S. 2011 irs forms Court of Federal Claims, or the U. 2011 irs forms S. 2011 irs forms Tax Court. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms Adverse notice of final determination. 2011 irs forms   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. 2011 irs forms Favorable court rulings - IRS procedure. 2011 irs forms   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. 2011 irs forms 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. 2011 irs forms A central organization is an organization that has one or more subordinates under its general supervision or control. 2011 irs forms A subordinate organization is a chapter, local, post, or unit of a central organization. 2011 irs forms 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. 2011 irs forms A subordinate organization may or may not be incorporated, but it must have an organizing document. 2011 irs forms A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. 2011 irs forms 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). 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. 2011 irs forms This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. 2011 irs forms A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. 2011 irs forms 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. 2011 irs forms It need not forward documents already submitted. 2011 irs forms 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. 2011 irs forms Employer identification number. 2011 irs forms   The central organization must have an EIN before it submits a completed exemption or group exemption application. 2011 irs forms Each subordinate must have its own EIN, even if it has no employees. 2011 irs forms When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. 2011 irs forms Information required for subordinate organizations. 2011 irs forms   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. 2011 irs forms 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. 2011 irs forms 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). 2011 irs forms A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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). 2011 irs forms 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. 2011 irs forms 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). 2011 irs forms 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. 2011 irs forms B. 2011 irs forms 230 and Revenue Procedure 75-50, 1975-2 C. 2011 irs forms B. 2011 irs forms 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). 2011 irs forms For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. 2011 irs forms B. 2011 irs forms 158, have been met. 2011 irs forms A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. 2011 irs forms 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. 2011 irs forms New 501(c)(3) organizations that want to be included. 2011 irs forms   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). 2011 irs forms The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . 2011 irs forms Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. 2011 irs forms The continued existence of the central organization. 2011 irs forms The continued qualification of the central organization for exemption under section 501(c). 2011 irs forms The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). 2011 irs forms The annual filing of an information return (Form 990, for example) by the central organization if required. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. 2011 irs forms 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. 2011 irs forms Subordinates that have changed their names or addresses during the year. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms An annotated directory of subordinates will not be accepted for this purpose. 2011 irs forms If there were none of the above changes, the central organization must submit a statement to that effect. 2011 irs forms The same information about new subordinates that was required in the initial application for group exemption. 2011 irs forms (This information is listed in items 1 through 10, under Information required for subordinate organizations. 2011 irs forms , earlier. 2011 irs forms ) 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms 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. 2011 irs forms The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. 2011 irs forms Prev  Up  Next   Home   More Online Publications