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2011 Tax Preparation Software

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2011 Tax Preparation Software

2011 tax preparation software 10. 2011 tax preparation software   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. 2011 tax preparation software Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. 2011 tax preparation software Use Schedule SE to figure net earnings from self-employment. 2011 tax preparation software Sole proprietor or independent contractor. 2011 tax preparation software   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. 2011 tax preparation software SE tax rate. 2011 tax preparation software    For 2013, the SE tax rate on net earnings is 15. 2011 tax preparation software 3% (12. 2011 tax preparation software 4% social security tax plus 2. 2011 tax preparation software 9% Medicare tax). 2011 tax preparation software Maximum earnings subject to self-employment tax. 2011 tax preparation software    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. 2011 tax preparation software 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2011 tax preparation software   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. 2011 tax preparation software 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2011 tax preparation software   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. 2011 tax preparation software 4% social security part of the SE tax on any of your net earnings. 2011 tax preparation software However, you must pay the 2. 2011 tax preparation software 9% Medicare part of the SE tax on all your net earnings. 2011 tax preparation software Special Rules and Exceptions Aliens. 2011 tax preparation software   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. 2011 tax preparation software S. 2011 tax preparation software citizens. 2011 tax preparation software Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. 2011 tax preparation software S. 2011 tax preparation software social security system. 2011 tax preparation software However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. 2011 tax preparation software S. 2011 tax preparation software residents for self-employment tax purposes. 2011 tax preparation software For more information on aliens, see Publication 519, U. 2011 tax preparation software S. 2011 tax preparation software Tax Guide for Aliens. 2011 tax preparation software Child employed by parent. 2011 tax preparation software   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. 2011 tax preparation software Church employee. 2011 tax preparation software    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. 2011 tax preparation software 28 or more in wages from the church or organization. 2011 tax preparation software For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2011 tax preparation software Fishing crew member. 2011 tax preparation software   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. 2011 tax preparation software You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. 2011 tax preparation software The pay is not more than $100 per trip. 2011 tax preparation software The pay is received only if there is a minimum catch. 2011 tax preparation software The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. 2011 tax preparation software You get a share of the catch or a share of the proceeds from the sale of the catch. 2011 tax preparation software Your share depends on the amount of the catch. 2011 tax preparation software The boat's operating crew normally numbers fewer than 10 individuals. 2011 tax preparation software (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. 2011 tax preparation software ) Notary public. 2011 tax preparation software   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). 2011 tax preparation software State or local government employee. 2011 tax preparation software   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. 2011 tax preparation software Foreign government or international organization employee. 2011 tax preparation software   You are subject to SE tax if both the following conditions are true. 2011 tax preparation software You are a U. 2011 tax preparation software S. 2011 tax preparation software citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. 2011 tax preparation software Your employer is not required to withhold social security and Medicare taxes from your wages. 2011 tax preparation software U. 2011 tax preparation software S. 2011 tax preparation software citizen or resident alien residing abroad. 2011 tax preparation software    If you are a self-employed U. 2011 tax preparation software S. 2011 tax preparation software citizen or resident alien living outside the United States, in most cases you must pay SE tax. 2011 tax preparation software Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. 2011 tax preparation software Exception. 2011 tax preparation software    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. 2011 tax preparation software Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. 2011 tax preparation software The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. 2011 tax preparation software   For more information, see the Instructions for Schedule SE (Form 1040). 2011 tax preparation software More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. 2011 tax preparation software A loss from one business reduces your profit from another business. 2011 tax preparation software Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. 2011 tax preparation software Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. 2011 tax preparation software It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. 2011 tax preparation software Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. 2011 tax preparation software If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. 2011 tax preparation software Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. 2011 tax preparation software The regular method. 2011 tax preparation software The nonfarm optional method. 2011 tax preparation software The farm optional method. 2011 tax preparation software You must use the regular method unless you are eligible to use one or both of the optional methods. 2011 tax preparation software Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. 2011 tax preparation software You want to receive credit for social security benefit coverage. 2011 tax preparation software You incurred child or dependent care expenses for which you could claim a credit. 2011 tax preparation software (An optional method may increase your earned income, which could increase your credit. 2011 tax preparation software ) You are entitled to the earned income credit. 2011 tax preparation software (An optional method may increase your earned income, which could increase your credit. 2011 tax preparation software ) You are entitled to the additional child tax credit. 2011 tax preparation software (An optional method may increase your earned income, which could increase your credit. 2011 tax preparation software ) Effects of using an optional method. 2011 tax preparation software   Using an optional method could increase your SE tax. 2011 tax preparation software Paying more SE tax could result in your getting higher benefits when you retire. 2011 tax preparation software   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. 2011 tax preparation software   The optional methods may be used only to figure your SE tax. 2011 tax preparation software To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. 2011 tax preparation software Regular Method Multiply your total earnings subject to SE tax by 92. 2011 tax preparation software 35% (. 2011 tax preparation software 9235) to get your net earnings under the regular method. 2011 tax preparation software See Short Schedule SE, line 4, or Long Schedule SE, line 4a. 2011 tax preparation software Net earnings figured using the regular method are also called actual net earnings. 2011 tax preparation software Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. 2011 tax preparation software You may use this method if you meet all the following tests. 2011 tax preparation software You are self-employed on a regular basis. 2011 tax preparation software This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. 2011 tax preparation software The net earnings can be from either farm or nonfarm earnings or both. 2011 tax preparation software You have used this method less than 5 years. 2011 tax preparation software (There is a 5-year lifetime limit. 2011 tax preparation software ) The years do not have to be one after another. 2011 tax preparation software Your net nonfarm profits were: Less than $5,024, and Less than 72. 2011 tax preparation software 189% of your gross nonfarm income. 2011 tax preparation software Net nonfarm profits. 2011 tax preparation software   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). 2011 tax preparation software   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. 2011 tax preparation software Gross nonfarm income. 2011 tax preparation software   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). 2011 tax preparation software Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. 2011 tax preparation software Table 10-1. 2011 tax preparation software Figuring Nonfarm Net Earnings IF your gross nonfarm income is. 2011 tax preparation software . 2011 tax preparation software . 2011 tax preparation software THEN your net earnings are equal to. 2011 tax preparation software . 2011 tax preparation software . 2011 tax preparation software $6,960 or less Two-thirds of your gross nonfarm income. 2011 tax preparation software More than $6,960 $4,640 Actual net earnings. 2011 tax preparation software   Your actual net earnings are 92. 2011 tax preparation software 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. 2011 tax preparation software 35% (. 2011 tax preparation software 9235) to get actual net earnings). 2011 tax preparation software Actual net earnings are equivalent to net earnings figured using the regular method. 2011 tax preparation software Optional net earnings less than actual net earnings. 2011 tax preparation software   You cannot use this method to report an amount less than your actual net earnings from self-employment. 2011 tax preparation software Gross nonfarm income of $6,960 or less. 2011 tax preparation software   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. 2011 tax preparation software Example 1. 2011 tax preparation software Net nonfarm profit less than $5,024 and less than 72. 2011 tax preparation software 189% of gross nonfarm income. 2011 tax preparation software Ann Green runs a craft business. 2011 tax preparation software Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. 2011 tax preparation software She meets the test for being self-employed on a regular basis. 2011 tax preparation software She has used the nonfarm optional method less than 5 years. 2011 tax preparation software Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . 2011 tax preparation software 9235). 2011 tax preparation software Because her net profit is less than $5,024 and less than 72. 2011 tax preparation software 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). 2011 tax preparation software Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. 2011 tax preparation software Example 2. 2011 tax preparation software Net nonfarm profit less than $5,024 but not less than 72. 2011 tax preparation software 189% of gross nonfarm income. 2011 tax preparation software Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. 2011 tax preparation software She must use the regular method to figure her net earnings. 2011 tax preparation software She cannot use the nonfarm optional method because her net profit is not less than 72. 2011 tax preparation software 189% of her gross income. 2011 tax preparation software Example 3. 2011 tax preparation software Net loss from a nonfarm business. 2011 tax preparation software Assume that in Example 1 Ann has a net loss of $700. 2011 tax preparation software She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. 2011 tax preparation software Example 4. 2011 tax preparation software Nonfarm net earnings less than $400. 2011 tax preparation software Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. 2011 tax preparation software In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. 2011 tax preparation software Gross nonfarm income of more than $6,960. 2011 tax preparation software   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. 2011 tax preparation software Example 1. 2011 tax preparation software Net nonfarm profit less than $5,024 and less than 72. 2011 tax preparation software 189% of gross nonfarm income. 2011 tax preparation software John White runs an appliance repair shop. 2011 tax preparation software His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. 2011 tax preparation software He meets the test for being self-employed on a regular basis. 2011 tax preparation software He has used the nonfarm optional method less than 5 years. 2011 tax preparation software His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . 2011 tax preparation software 9235). 2011 tax preparation software Because his net profit is less than $5,024 and less than 72. 2011 tax preparation software 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. 2011 tax preparation software Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. 2011 tax preparation software Example 2. 2011 tax preparation software Net nonfarm profit not less than $5,024. 2011 tax preparation software Assume that in Example 1 John's net profit is $5,400. 2011 tax preparation software He must use the regular method. 2011 tax preparation software He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. 2011 tax preparation software Example 3. 2011 tax preparation software Net loss from a nonfarm business. 2011 tax preparation software Assume that in Example 1 John has a net loss of $700. 2011 tax preparation software He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. 2011 tax preparation software Farm Optional Method Use the farm optional method only for earnings from a farming business. 2011 tax preparation software See Publication 225 for information about this method. 2011 tax preparation software Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. 2011 tax preparation software To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. 2011 tax preparation software Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. 2011 tax preparation software Add the net earnings figured under each method to arrive at your total net earnings from self-employment. 2011 tax preparation software You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. 2011 tax preparation software If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. 2011 tax preparation software Example. 2011 tax preparation software You are a self-employed farmer. 2011 tax preparation software You also operate a retail grocery store. 2011 tax preparation software Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. 2011 tax preparation software Table 10-2. 2011 tax preparation software Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. 2011 tax preparation software Method 1. 2011 tax preparation software Using the regular method for both farm and nonfarm income. 2011 tax preparation software Method 2. 2011 tax preparation software Using the optional method for farm income and the regular method for nonfarm income. 2011 tax preparation software Method 3. 2011 tax preparation software Using the regular method for farm income and the optional method for nonfarm income. 2011 tax preparation software Method 4. 2011 tax preparation software Using the optional method for both farm and nonfarm income. 2011 tax preparation software Note. 2011 tax preparation software Actual net earnings is the same as net earnings figured using the regular method. 2011 tax preparation software Table 10-3. 2011 tax preparation software Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. 2011 tax preparation software Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. 2011 tax preparation software Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. 2011 tax preparation software Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. 2011 tax preparation software Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. 2011 tax preparation software Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. 2011 tax preparation software However, certain taxpayers must use Section B—Long Schedule SE. 2011 tax preparation software If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. 2011 tax preparation software Joint return. 2011 tax preparation software   Even if you file a joint return, you cannot file a joint Schedule SE. 2011 tax preparation software This is true whether one spouse or both spouses have earnings subject to SE tax. 2011 tax preparation software If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. 2011 tax preparation software However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. 2011 tax preparation software Attach both schedules to the joint return. 2011 tax preparation software More than one business. 2011 tax preparation software   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. 2011 tax preparation software A loss from one business will reduce your profit from another business. 2011 tax preparation software File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. 2011 tax preparation software Example. 2011 tax preparation software You are the sole proprietor of two separate businesses. 2011 tax preparation software You operate a restaurant that made a net profit of $25,000. 2011 tax preparation software You also have a cabinetmaking business that had a net loss of $500. 2011 tax preparation software You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. 2011 tax preparation software You file Schedule SE showing total earnings subject to SE tax of $24,500. 2011 tax preparation software Prev  Up  Next   Home   More Online Publications
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The 2011 Tax Preparation Software

2011 tax preparation software Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. 2011 tax preparation software Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 2011 tax preparation software Aged, home for, Home for the aged. 2011 tax preparation software Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. 2011 tax preparation software Alumni association, Alumni association. 2011 tax preparation software Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. 2011 tax preparation software Conformed copy, Conformed copy. 2011 tax preparation software Description of activities, Description of activities. 2011 tax preparation software Employer identification number, Required Inclusions Financial data, Financial data. 2011 tax preparation software Organizing documents, Organizing documents. 2011 tax preparation software Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. 2011 tax preparation software , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. 2011 tax preparation software Attribution, special rules, Special rules of attribution. 2011 tax preparation software B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. 2011 tax preparation software Bureau defined, Bureau defined. 2011 tax preparation software Burial benefit insurance, Burial and funeral benefit insurance organization. 2011 tax preparation software Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. 2011 tax preparation software C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. 2011 tax preparation software Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. 2011 tax preparation software Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. 2011 tax preparation software Integrated auxiliaries, Integrated auxiliaries. 2011 tax preparation software Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. 2011 tax preparation software CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. 2011 tax preparation software Comments, Comments and suggestions. 2011 tax preparation software Community association, Other organizations. 2011 tax preparation software Community nursing bureau, Community nursing bureau. 2011 tax preparation software Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. 2011 tax preparation software Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. 2011 tax preparation software Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. 2011 tax preparation software Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. 2011 tax preparation software E Educational organizations, Educational Organizations, Educational organizations. 2011 tax preparation software Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. 2011 tax preparation software Estimated tax, Estimated tax. 2011 tax preparation software Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. 2011 tax preparation software Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. 2011 tax preparation software Family members, Family members. 2011 tax preparation software Substantial influence, Persons not considered to have substantial influence. 2011 tax preparation software Disregarded benefits, Disregarded benefits. 2011 tax preparation software Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. 2011 tax preparation software , Exception. 2011 tax preparation software Excise tax, Excise tax on excess benefit transactions. 2011 tax preparation software Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. 2011 tax preparation software Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. 2011 tax preparation software Excise tax Black lung benefit trust, Excise taxes. 2011 tax preparation software Lobbying expenditures, Tax on excess expenditures to influence legislation. 2011 tax preparation software , Tax on disqualifying lobbying expenditures. 2011 tax preparation software Political expenditures, Excise taxes on political expenditures. 2011 tax preparation software Private foundations, Excise taxes on private foundations. 2011 tax preparation software , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. 2011 tax preparation software Extensions of time, Extensions of time for filing. 2011 tax preparation software F Facts and circumstances test, Facts and circumstances test. 2011 tax preparation software Fair market value, estimate of, Good faith estimate of fair market value (FMV). 2011 tax preparation software Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. 2011 tax preparation software , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. 2011 tax preparation software , Information required for subordinate organizations. 2011 tax preparation software , Annual Information Return, Form 1023. 2011 tax preparation software , Organizations Not Required To File Form 1023, Private Schools, When to file application. 2011 tax preparation software , Lobbying Expenditures, Volunteer fire companies. 2011 tax preparation software 1024, Forms Required, Application made under wrong paragraph of section 501(c). 2011 tax preparation software , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. 2011 tax preparation software , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. 2011 tax preparation software 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. 2011 tax preparation software 2848, Power of attorney. 2011 tax preparation software , Representation. 2011 tax preparation software 4720, Tax on excess expenditures to influence legislation. 2011 tax preparation software 5578, Certification. 2011 tax preparation software 5768, Making the election. 2011 tax preparation software 6069, Tax treatment of donations. 2011 tax preparation software 8274, FICA tax exemption election. 2011 tax preparation software 8282, Dispositions of donated property. 2011 tax preparation software 8283, Form 8283. 2011 tax preparation software 8300, Report of Cash Received 8718, Forms Required, Power of attorney. 2011 tax preparation software 8821, Representation. 2011 tax preparation software 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. 2011 tax preparation software 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. 2011 tax preparation software 990-PF, Form 990-PF, Excise taxes on private foundations. 2011 tax preparation software , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. 2011 tax preparation software W–2, Revoking the election. 2011 tax preparation software Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. 2011 tax preparation software , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. 2011 tax preparation software Funeral benefit insurance, Burial and funeral benefit insurance organization. 2011 tax preparation software G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. 2011 tax preparation software Good faith determinations, What's New, New organization. 2011 tax preparation software Governmental unit, Governmental units. 2011 tax preparation software Grant Distinguished from gross receipts, Grants. 2011 tax preparation software Exclusion for unusual grant, Unusual grants. 2011 tax preparation software , Unusual grants. 2011 tax preparation software From public charity, Grants from public charities. 2011 tax preparation software , Grants from public charities. 2011 tax preparation software Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. 2011 tax preparation software Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. 2011 tax preparation software Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. 2011 tax preparation software Homeowners' association, Homeowners' associations. 2011 tax preparation software Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. 2011 tax preparation software , Hospitals and medical research organizations. 2011 tax preparation software I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. 2011 tax preparation software Instrumentalities, Instrumentalities. 2011 tax preparation software Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. 2011 tax 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receipts. 2011 tax preparation software Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. 2011 tax preparation software O One-third support test, One-third support test. 2011 tax preparation software Organization assets, Dedication and Distribution of Assets Dedication, Dedication. 2011 tax preparation software Distribution, Distribution. 2011 tax preparation software Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. 2011 tax preparation software Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. 2011 tax preparation software , Penalties. 2011 tax preparation software , Penalty. 2011 tax preparation software Failure to file, Penalties for failure to file. 2011 tax preparation software Perpetual care organization, Perpetual care organization. 2011 tax preparation software Political activity, Dues Used for Lobbying or Political Activities, Political activity. 2011 tax preparation software , Political activity. 2011 tax preparation software Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. 2011 tax preparation software Preferred stock, Common and preferred stock. 2011 tax preparation software Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. 2011 tax preparation software Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. 2011 tax preparation software Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. 2011 tax preparation software Prohibited reportable transactions, Prohibited tax shelter transaction. 2011 tax preparation software Subsequently listed transaction, Subsequently listed transaction. 2011 tax preparation software Tax-exempt entities, Tax-exempt entities. 2011 tax preparation software Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. 2011 tax preparation software Grant from, Grants from public charities. 2011 tax preparation software Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. 2011 tax preparation software , One-third support test. 2011 tax preparation software Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. 2011 tax preparation software Publications (see Tax help) Publicly supported organization, Publicly supported organizations. 2011 tax preparation software , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. 2011 tax preparation software Ten-percent-of-support, Ten-percent-of-support requirement. 2011 tax preparation software R Racial composition, How to determine racial composition. 2011 tax preparation software Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. 2011 tax preparation software Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. 2011 tax preparation software Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. 2011 tax preparation software Scholarships, Scholarships. 2011 tax preparation software School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. 2011 tax preparation software Social clubs, Organizations subject to requirements. 2011 tax preparation software , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. 2011 tax preparation software , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. 2011 tax preparation software Sports organization, amateur, Qualified amateur sports organization. 2011 tax preparation software State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. 2011 tax preparation software Suggestions, Comments and suggestions. 2011 tax preparation software Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. 2011 tax preparation software , Support from a governmental unit. 2011 tax preparation software , Support from the general public. 2011 tax preparation software Support test, One-third support test. 2011 tax preparation software Facts and circumstances, Facts and circumstances test. 2011 tax preparation software One-third, One-third support test. 2011 tax preparation software Public charity, One-third support test. 2011 tax preparation software Supporting organization, Supporting organization transactions occurring after July 25, 2006. 2011 tax preparation software T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. 2011 tax preparation software , Unusual grants. 2011 tax preparation software User fee, Power of attorney. 2011 tax preparation software , User fee. 2011 tax preparation software V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. 2011 tax preparation software W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. 2011 tax preparation software Withholding information from public, Requests for withholding of information from the public. 2011 tax preparation software Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. 2011 tax preparation software 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