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2012 State Tax
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2012 State Tax
2012 state tax 6. 2012 state tax Estimated Tax Table of Contents Who Must Make Estimated Tax Payments Estimated tax is a method used to pay tax on income that is not subject to withholding. 2012 state tax This income includes self-employment income, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. 2012 state tax Income tax generally is withheld from pensions and annuity payments you receive. 2012 state tax However, if the tax withheld from your pension (or other) income is not enough, you may have to pay estimated tax. 2012 state tax If you do not pay enough tax through withholding, by making estimated tax payments, or both, you may be charged a penalty. 2012 state tax Who Must Make Estimated Tax Payments If you had a tax liability for 2013, you may have to pay estimated tax for 2014. 2012 state tax In most cases, you must pay estimated tax for 2014 if both of the following apply. 2012 state tax You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. 2012 state tax You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. 2012 state tax The 2013 tax return must cover all 12 months. 2012 state tax If all of your income will be subject to income tax withholding, you probably do not need to make estimated tax payments. 2012 state tax For more information on estimated tax, see Publication 505. 2012 state tax Prev Up Next Home More Online Publications
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The 2012 State Tax
2012 state tax Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. 2012 state tax Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. 2012 state tax The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. 2012 state tax ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. 2012 state tax R. 2012 state tax B. 2012 state tax 553. 2012 state tax Prop. 2012 state tax Regs. 2012 state tax on Good Faith Determinations. 2012 state tax New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 2012 state tax The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. 2012 state tax On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. 2012 state tax See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. 2012 state tax Reg. 2012 state tax 38148. 2012 state tax On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. 2012 state tax The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. 2012 state tax See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. 2012 state tax Reg. 2012 state tax 20,523. 2012 state tax Timing of when an Organization is exempt for Federal Tax Purposes. 2012 state tax As noted in section 2. 2012 state tax 03(4) of Revenue Procedure 2013-9, 2013-2 I. 2012 state tax R. 2012 state tax B. 2012 state tax 267, the provisions in section 11. 2012 state tax 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. 2012 state tax Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. 2012 state tax In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. 2012 state tax The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. 2012 state tax Section 11. 2012 state tax 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. 2012 state tax Exempt Organizations Select Check. 2012 state tax The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. 2012 state tax It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). 2012 state tax Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. 2012 state tax Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). 2012 state tax Have filed a Form 990-N (e-Postcard) annual electronic notice. 2012 state tax In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. 2012 state tax See also Revenue Procedure 2011-33, 2011-25 I. 2012 state tax R. 2012 state tax B. 2012 state tax 887. 2012 state tax Future developments. 2012 state tax . 2012 state tax The IRS has created a page on IRS. 2012 state tax gov for information about Publication 557, at www. 2012 state tax irs. 2012 state tax gov/pub557. 2012 state tax Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. 2012 state tax Reminders The Patient Protection and Affordable Care Act (ACA). 2012 state tax The ACA added several new laws. 2012 state tax This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. 2012 state tax For more information, go to IRS. 2012 state tax gov and select Affordable Care Act Tax Provisions. 2012 state tax Electronic filing requirement for large organizations. 2012 state tax For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. 2012 state tax For more information, go to e-file for Charities and Non-Profits. 2012 state tax Section 501(c)(15) gross receipts. 2012 state tax The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. 2012 state tax See Notice 2006-42, 2006-19 I. 2012 state tax R. 2012 state tax B. 2012 state tax 878, Notice 2006-42. 2012 state tax Prohibited tax shelter transactions. 2012 state tax New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. 2012 state tax See T. 2012 state tax D. 2012 state tax 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. 2012 state tax R. 2012 state tax B. 2012 state tax 242. 2012 state tax See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. 2012 state tax Pension Protection Act of 2006 tax changes. 2012 state tax The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. 2012 state tax Unless otherwise noted, most of the changes became effective on August 17, 2006. 2012 state tax For key provisions, go to The Pension Protection Act of 2006. 2012 state tax Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. 2012 state tax There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. 2012 state tax There are additional standards for credit counseling organizations. 2012 state tax The definition of convention or association of churches has been modified. 2012 state tax Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. 2012 state tax The requirements of disclosure to state officials relating to exempt organizations has been modified. 2012 state tax There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. 2012 state tax There are new excise taxes on prohibited tax shelter transactions. 2012 state tax There is a modification of recordkeeping requirements for certain charitable contributions. 2012 state tax Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). 2012 state tax It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. 2012 state tax To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. 2012 state tax Organizations that are exempt under section 501(a) include those organizations described in section 501(c). 2012 state tax Section 501(c) organizations are covered in this publication. 2012 state tax Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. 2012 state tax Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. 2012 state tax Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. 2012 state tax Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). 2012 state tax Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. 2012 state tax Organizations not discussed in this publication. 2012 state tax Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. 2012 state tax These organizations (and the Code sections that apply to them) are as follows. 2012 state tax Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f) Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. 2012 state tax Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. 2012 state tax If you think your organization falls within one of these categories, contact the IRS for any additional information you need. 2012 state tax For telephone assistance, call 1-877-829-5500. 2012 state tax Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. 2012 state tax If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. 2012 state tax Organization Reference Chart. 2012 state tax The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. 2012 state tax It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. 2012 state tax It also describes each type of qualifying organization and the general nature of its activities. 2012 state tax You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. 2012 state tax Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. 2012 state tax Check the IRS website, IRS. 2012 state tax gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. 2012 state tax irs. 2012 state tax gov/charities/index. 2012 state tax html. 2012 state tax Comments and suggestions. 2012 state tax We welcome your comments about this publication and your suggestions for future editions. 2012 state tax You can e-mail us while visiting our website at IRS. 2012 state tax gov. 2012 state tax You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 state tax NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2012 state tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 state tax If you wish telephone assistance, please call 1-877-829-5500. 2012 state tax This toll-free telephone service is available Monday through Friday. 2012 state tax Prev Up Next Home More Online Publications