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2013 1040 Ez Form

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2013 1040 Ez Form

2013 1040 ez form 2. 2013 1040 ez form   Filing Requirements and Required Disclosures Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Annual Information ReturnsSupporting Organization Annual Information Return Unrelated Business Income Tax ReturnEstimated tax. 2013 1040 ez form Employment Tax ReturnsException. 2013 1040 ez form FUTA tax exception. 2013 1040 ez form FICA tax exemption election. 2013 1040 ez form Revoking the election. 2013 1040 ez form Definitions. 2013 1040 ez form Effect on employees. 2013 1040 ez form Political Organization Income Tax ReturnExempt function. 2013 1040 ez form Political organization taxable income. 2013 1040 ez form Separate fund. 2013 1040 ez form Failure to file. 2013 1040 ez form Failure to pay on time. 2013 1040 ez form Reporting Requirements for a Political OrganizationForm 8871 Form 8872 Donee Information ReturnCharitable deduction property. 2013 1040 ez form Publicly traded securities. 2013 1040 ez form Exceptions. 2013 1040 ez form Form 8283. 2013 1040 ez form Information Provided to DonorsDisclosure of Quid Pro Quo Contributions Acknowledgment of Charitable Contributions of $250 or More Acknowledgment of Vehicle Contribution Qualified Intellectual Property Report of Cash Received Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting FormsAnnual Information Return Public Inspection of Exemption Application Political Organization Reporting Forms Required DisclosuresSolicitation of Nondeductible Contributions Sales of Information or Services Available Free From Government Dues Used for Lobbying or Political Activities Prohibited Tax Shelter Transactions Miscellaneous RulesOrganizational Changes and Exempt Status Introduction Most exempt organizations (including private foundations) must file various returns and reports at some time during (or following the close of) their accounting period. 2013 1040 ez form Topics - This chapter discusses: Annual information returns Unrelated business income tax return Employment tax returns Political organization income tax return Reporting requirements for a political organization Donee information return Information provided to donors Report of cash received Public inspection of exemption applications, annual returns, and political organizations reporting forms Required disclosures Miscellaneous rules Useful Items - You may want to see: Publication 15 Circular E, Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 598 Tax on Unrelated Business Income of Exempt Organizations Form (and Instructions) 941 Employer's Quarterly Federal Tax Return 990 Return of Organization Exempt From Income Tax 990-EZ Short Form Return of Organization Exempt From Income Tax Schedule A (Form 990 or 990-EZ) Public Charity Status and Public Support Schedule B (Form 990, 990-EZ, or 990-PF) Schedule of Contributors Schedule C (Form 990 or 990-EZ) Political Campaign and Lobbying Activities Schedule D (Form 990) Supplemental Financial Statements Schedule E (Form 990 or 990-EZ) Schools Schedule F (Form 990) Statement of Activities Outside the United States Schedule G (Form 990 or 990-EZ) Supplemental Information Regarding Fundraising or Gaming Activities Schedule H (Form 990) Hospitals Schedule I (Form 990) Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Schedule J (Form 990) Compensation Information Schedule K (Form 990) Supplemental Information on Tax-Exempt Bonds Schedule L (Form 990 or 990-EZ) Transactions With Interested Persons Schedule M (Form 990) Noncash Contributions Schedule N (Form 990 or 990-EZ) Liquidation, Termination, Dissolution, or Significant Disposition of Assets Schedule O (Form 990 or 990-EZ) Supplemental Information to Form 990 Schedule R (Form 990) Related Organizations and Unrelated Partnerships 990-PF Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation 990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons 990-T Exempt Organization Business Income Tax Return 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations 1120-POL U. 2013 1040 ez form S. 2013 1040 ez form Income Tax Return for Certain Political Organizations 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code 5768 Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation 6069 Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction 7004 Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security and Medicare Taxes 8282 Donee Information Return 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status 8822-B Change of Address-Business 8868 Application for Extension of Time to File an Exempt Organization Return 8870 Information Return for Transfers Associated with Certain Personal Benefits Contracts 8871 Political Organization Notice of Section 527 Status 8872 Political Organization Report of Contributions and Expenditures 8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction 8899 Notice of Income from Donated Intellectual Property 8940 Request for Miscellaneous Determination See chapter 6 for information about getting these publications and forms. 2013 1040 ez form Annual Information Returns Every organization exempt from federal income tax under section 501(a) must file an Annual Exempt Organization Return except: A church, an interchurch organization of local units of a church, a convention or association of churches, An integrated auxiliary of a church, A church-affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs, A school below college level affiliated with a church or operated by a religious order, Church-affiliated mission societies if more than half of their activities are conducted in, or are directed at persons in, foreign countries, An exclusively religious activity of any religious order, A state institution, the income of which is excluded from gross income under section 115, A corporation described in section 501(c)(1) that is organized under an Act of Congress, an instrumentality of the United States, and is exempt from Federal income taxes, A stock bonus, pension, or profit-sharing trust that qualifies under section 401 (required to file Form 5500, Annual Return/Report of Employee Benefit Plan), A religious or apostolic organization described in section 501(d) (required to file Form 1065, U. 2013 1040 ez form S. 2013 1040 ez form Return of Partnership Income), A governmental unit or an affiliate of a governmental unit that meets the requirements of Revenue Procedure 95-48, 1995-2 C. 2013 1040 ez form B. 2013 1040 ez form 418, www. 2013 1040 ez form irs. 2013 1040 ez form gov/pub/irs-tege/rp1995-48. 2013 1040 ez form pdf, A private foundation described in section 501(c)(3) and exempt under section 501(a) (required to file Form 990-PF, Return of Private Foundation), A political organization that is a state or local committee of a political party, a political committee of a state or local candidate, a caucus or association of state or local officials, or required to report under the Federal Election Campaign Act of 1971 as a political committee, An exempt organization (other than a private foundation) that normally has annual gross receipts of $50,000 or less, or A foreign organization, or an organization located in a U. 2013 1040 ez form S. 2013 1040 ez form possession, that normally has annual gross receipts from sources within the United States of $50,000 or less. 2013 1040 ez form Supporting Organization Annual Information Return For tax years ending after August 17, 2006, all section 509(a)(3) supporting organizations are required to file Form 990 or 990-EZ with the IRS regardless of the organization's gross receipts, unless it qualifies as one of the following: An integrated auxiliary of a church; The exclusively religious activities of a religious order; or An organization, the gross receipts of which are normally not more than $5,000, that supports a section 509(a)(3) religious order. 2013 1040 ez form If the organization is described in item (3) above, then it must submit Form 990-N (e-Postcard) unless it voluntarily files Form 990 or 990-EZ. 2013 1040 ez form On its annual information return, at Part I, Schedule A (Form 990 or 990-EZ) a supporting organization must: List the section 509(a)(3) organizations to which it provides support, Indicate whether it is a Type I, Type II, or Type III supporting organization, and Certify that the organization is not controlled directly or indirectly by disqualified persons (other than by foundation managers and other than one or more publicly supported organizations). 2013 1040 ez form Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Small tax-exempt organizations with annual gross receipts normally $50,000 or less must submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ, with the IRS each year, if they choose not to file a Form 990 or 990-EZ. 2013 1040 ez form Form 990-N requires the following information: The organization's legal name, and mailing address; Any name under which it operates and does business; Its Internet website address (if any); Its taxpayer identification number; The name and address of a principal officer; Organization's annual tax period; Verification that the organization's annual gross receipts are normally $50,000 or less; and Notification if the organization has terminated. 2013 1040 ez form Form 990-N is due by the 15th day of the fifth month after the close of the tax year. 2013 1040 ez form For tax years beginning after December 31, 2006, any organization that fails to meet its annual reporting requirement for 3 consecutive years will automatically lose its tax-exempt status. 2013 1040 ez form To regain its exempt status an organization will have to reapply for recognition as a tax-exempt organization. 2013 1040 ez form Exceptions. 2013 1040 ez form   This filing requirement does not apply to: Churches, their integrated auxiliaries, and conventions or associations of churches; Organizations that are included in a group return; Private foundations required to file Form 990-PF; and Section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ. 2013 1040 ez form Forms 990 and 990-EZ Exempt organizations, other than private foundations, must file their annual information returns on Form 990 or 990-EZ, unless excepted from filing or allowed to submit Form 990-N, described earlier. 2013 1040 ez form Generally, political organizations with gross receipts of $25,000 ($100,000 for a qualified state or local political organization (QSLPO)) or more for the tax year are required to file Form 990 or 990-EZ unless specifically excepted from filing the annual return. 2013 1040 ez form The following political organizations are not required to file Form 990 or Form 990-EZ. 2013 1040 ez form A state or local committee of a political party. 2013 1040 ez form A political committee of a state or local candidate. 2013 1040 ez form A caucus or association of state or local officials. 2013 1040 ez form A political organization that is required to report as a political committee under the Federal Election Campaign Act. 2013 1040 ez form A 501(c) organization that has expenditures for influencing or attempting to influence the selection, nomination, election, or appointment of any individual for a federal, state, or local public office. 2013 1040 ez form Form 990-EZ. 2013 1040 ez form   This is a shortened version of Form 990. 2013 1040 ez form It is designed for use by small exempt organizations and nonexempt charitable trusts. 2013 1040 ez form   Beginning in tax year 2010, an organization can file either Form 990 or 990-EZ if it meets the following: Its gross receipts during the year are less than $200,000. 2013 1040 ez form Its total assets (line 25, column (B) of Form 990-EZ) at the end of the year are less than $500,000. 2013 1040 ez form If your organization does not meet either of these conditions, you cannot file Form 990-EZ. 2013 1040 ez form Instead you must file Form 990. 2013 1040 ez form Group return. 2013 1040 ez form   A group return on Form 990 may be filed by a central, parent, or like organization for two or more local organizations, none of which is a private foundation. 2013 1040 ez form This return is in addition to the central organization's separate annual return if it must file a return. 2013 1040 ez form It cannot be included in the group return. 2013 1040 ez form See the instructions for Form 990 for the conditions under which this procedure may be used. 2013 1040 ez form    In any year that an organization is properly included as a subordinate organization on a group return, it should not file its own Form 990. 2013 1040 ez form Schedule A (Form 990 or 990-EZ). 2013 1040 ez form   Organizations, other than private foundations, that are described in section 501(c)(3) and that are otherwise required to file Form 990 or 990-EZ must also complete Schedule A of that form. 2013 1040 ez form Schedule B (Form 990, Form 990-EZ, or 990-PF). 2013 1040 ez form   Organizations that file Form 990 or 990-EZ use this schedule to provide required information regarding their contributors. 2013 1040 ez form Schedule O (Form 990). 2013 1040 ez form   Organizations that file Form 990 must use this schedule to provide required additional information or if additional space is needed. 2013 1040 ez form   Other schedules may be required to be filed with Form 990 or 990-EZ. 2013 1040 ez form See the instructions for Form 990 or the instructions for Form 990-EZ for more information. 2013 1040 ez form Report significant new or changed program services and changes to organizational documents. 2013 1040 ez form    An organization should report new significant program services or significant changes in how it conducts program services, and significant changes to its organizational documents, on its Form 990 rather than in a letter to EO Determinations. 2013 1040 ez form EO Determinations no longer issues letters confirming the tax-exempt status of organizations that report new services or significant changes, or changes to organizational documents. 2013 1040 ez form See Miscellaneous Rules, Organization Changes and Exempt Status, later. 2013 1040 ez form Form 990-PF All private foundations exempt under section 501(c)(3) must file Form 990-PF. 2013 1040 ez form These organizations are discussed in chapter 3. 2013 1040 ez form Electronic Filing You may be required to file Form 990, Form 990-EZ, or Form 990-PF, and related forms, schedules, and attachments electronically. 2013 1040 ez form If an organization is required to file a return electronically but does not, the organization is considered to have not filed its return. 2013 1040 ez form See Regulations section 301. 2013 1040 ez form 6033-4 for more information. 2013 1040 ez form The IRS may waive the requirement to file electronically in cases of undue hardship. 2013 1040 ez form For information on filing a waiver, see Notice 2010-13, 2010-4 I. 2013 1040 ez form R. 2013 1040 ez form B. 2013 1040 ez form 327, available at www. 2013 1040 ez form irs. 2013 1040 ez form gov/ir/2010-04_IRSB/ar14. 2013 1040 ez form html. 2013 1040 ez form Form 990. 2013 1040 ez form   An organization is required to file Form 990 electronically if it files at least 250 returns during the calendar year and has total assets of $10 million or more at the end of the tax year. 2013 1040 ez form Form 990-PF. 2013 1040 ez form   An organization is required to file Form 990-PF electronically if it files at least 250 returns during the calendar year. 2013 1040 ez form Due Date Forms 990, 990-EZ, or 990-PF must be filed by the 15th day of the fifth month after the end of your organization's accounting period. 2013 1040 ez form Thus, for a calendar year taxpayer, Forms 990, 990-EZ, or 990-PF is due May 15 of the following year. 2013 1040 ez form Extension of time to file. 2013 1040 ez form   Use Form 8868 to request an automatic 3-month extension of time to file Forms 990, 990-EZ, or 990-PF and also to apply for an additional (not automatic) 3-month extension if needed. 2013 1040 ez form   Do not apply for both the automatic 3-month extension and the additional 3-month extension at the same time. 2013 1040 ez form For more information, see Form 8868 and its instructions. 2013 1040 ez form   When filing Form 8868 for an automatic 3-month extension, neither a signature, nor an explanation is required. 2013 1040 ez form However, when filing Form 8868 for an additional 3-month extension, both a signature and an explanation are required. 2013 1040 ez form Application for exemption pending. 2013 1040 ez form   An organization that claims to be exempt under section 501(a) but has not established its exempt status by the due date for filing an information return must complete and file Form 990, 990-EZ, 990–N or 990-PF (if it considers itself a private foundation), unless the organization is exempt from Form 990-series filing requirements. 2013 1040 ez form If the organization's application is pending with the IRS, it must so indicate on Forms 990, 990-EZ, or 990-PF (whichever applies) by checking the application pending block at the top of page 1 of the return. 2013 1040 ez form For more information on the filing requirements, see the Instructions for Forms 990, 990-EZ, and 990-PF. 2013 1040 ez form State reporting requirements. 2013 1040 ez form   Copies of Forms 990, 990-EZ, or 990-PF may be used to satisfy state reporting requirements. 2013 1040 ez form See the instructions for those forms. 2013 1040 ez form Form 8870. 2013 1040 ez form   Organizations that filed a Form 990, 990-EZ, or 990-PF, and paid premiums or received transfers on certain life insurance, annuity, and endowment contracts (personal benefit contracts), must file Form 8870. 2013 1040 ez form For more information, see Form 8870 and the instructions for that form. 2013 1040 ez form Automatic Revocation If the organization fails to file a Form 990, 990-EZ, or 990-PF, or fails to submit a Form 990-N, as required, for 3 consecutive years, it will automatically lose its tax-exempt status by operation of law. 2013 1040 ez form The list of organizations whose tax-exempt status has been automatically revoked is available on IRS. 2013 1040 ez form gov. 2013 1040 ez form This list (Auto-Revocation List) may be viewed and searched on Exempt Organizations Select Check. 2013 1040 ez form The Auto-Revocation List includes each organization's name, Employer Identification Number (EIN) and last known address. 2013 1040 ez form It also includes the effective date of the automatic revocation and the date it was posted to the list. 2013 1040 ez form The IRS updates the list monthly to include additional organizations that lose their tax-exempt status. 2013 1040 ez form Tax Effect of Loss of Tax-Exempt Status If your organization’s tax-exempt status is automatically revoked, you may be required to file one of the following federal income tax returns and pay any applicable income taxes: Form 1120, U. 2013 1040 ez form S. 2013 1040 ez form Corporation Income Tax Return, due by the 15th day of the 3rd month after the end of your organization’s tax year, or Form 1041, U. 2013 1040 ez form S. 2013 1040 ez form Income Tax Return for Estates and Trusts, due by the 15th day of the 4th month after the end of your organization’s tax year. 2013 1040 ez form In addition, a section 501(c)(3) organization that loses its tax-exempt status cannot receive tax-deductible contributions and will not be identified in the IRS Business Master File extract as eligible to received tax-deductible contributions, or be included in Exempt Organizations Select Check (Pub 78 database). 2013 1040 ez form An organization whose exemption was automatically revoked must apply for tax exemption in order to regain its tax exemption (even if it was not originally required to apply). 2013 1040 ez form In some situations, an organization may be able to obtain exemption retroactive to its date of revocation. 2013 1040 ez form For more information about automatic revocation, go to IRS. 2013 1040 ez form gov and select Charities & Non-Profits and then select Revoked? Reinstated? Learn More. 2013 1040 ez form Penalties Penalties for failure to file. 2013 1040 ez form   Generally, an exempt organization that fails to file a required return must pay a penalty of $20 a day for each day the failure continues. 2013 1040 ez form The same penalty will apply if the organization does not give all the information required on the return or does not give the correct information. 2013 1040 ez form Maximum penalty. 2013 1040 ez form   The maximum penalty for any one return is the smaller of $10,000 or 5% of the organization's gross receipts for the year. 2013 1040 ez form Organization with gross receipts over $1 million. 2013 1040 ez form   For an organization that has gross receipts of over $1 million for the year, the penalty is $100 a day up to a maximum of $50,000. 2013 1040 ez form Managers. 2013 1040 ez form   If the organization is subject to this penalty, the IRS may specify a date by which the return or correct information must be supplied by the organization. 2013 1040 ez form Failure to comply with this demand will result in a penalty imposed upon the manager of the organization, or upon any other person responsible for filing a correct return. 2013 1040 ez form The penalty is $10 a day for each day that a return is not filed after the period given for filing. 2013 1040 ez form The maximum penalty imposed on all persons with respect to any one return is $5,000. 2013 1040 ez form Exception for reasonable cause. 2013 1040 ez form   No penalty will be imposed if reasonable cause for failure to file timely can be shown. 2013 1040 ez form Unrelated Business Income Tax Return Even though your organization is recognized as tax exempt, it still may be liable for tax on its unrelated business income. 2013 1040 ez form Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. 2013 1040 ez form If your organization has $1,000 or more of unrelated business income, you must file Form 990-T in addition to your required annual information return. 2013 1040 ez form Estimated tax. 2013 1040 ez form   Quarterly estimated tax payments are due if your organization expects to owe $500 or more in tax including unrelated business income. 2013 1040 ez form Use Form 990-W to figure your organization's estimated tax payments. 2013 1040 ez form Travel tour programs. 2013 1040 ez form   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose to which tax exemption was granted to the organization. 2013 1040 ez form   Whether travel tour activities conducted by an organization are substantially related to the organization's tax exempt purpose is determined by looking at all the relevant facts and circumstances, including, but not limited to, how a travel tour is developed, promoted, and operated. 2013 1040 ez form Example. 2013 1040 ez form ABC, a university alumni association, is tax exempt as an educational organization under section 501(c)(3). 2013 1040 ez form As part of its activities, ABC operates a travel tour program. 2013 1040 ez form The program is open to all current members of ABC and their guests. 2013 1040 ez form ABC works with travel agents to schedule approximately ten tours annually to various destinations around the world. 2013 1040 ez form Members of ABC pay $1,000 to XYZ Travel Agency to participate in a tour. 2013 1040 ez form XYZ pays ABC a per person fee for each participant. 2013 1040 ez form Although the literature advertising the tours encourages ABC members to continue their lifelong learning by joining the tours, and a faculty member of ABC's related university frequently joins the tour as a guest of the alumni association, none of the tours include any scheduled instruction or curriculum related to the destinations being visited. 2013 1040 ez form The travel tours made available to ABC's members do not contribute importantly to the accomplishment of ABC's educational purpose. 2013 1040 ez form Rather, ABC's program is designed to generate revenues for ABC by regularly offering its members travel services. 2013 1040 ez form Therefore, ABC's tour program is an unrelated trade or business. 2013 1040 ez form For additional information on unrelated business income, see Publication 598 and the Instructions for Form 990-T. 2013 1040 ez form Employment Tax Returns Every employer, including an organization exempt from federal income tax, who pays wages to employees is responsible for withholding, depositing, paying, and reporting federal income tax, social security and Medicare (FICA) taxes, and federal unemployment tax (FUTA), unless that employer is specifically excepted by law from those requirements, or if the taxes clearly do not apply. 2013 1040 ez form For more information, obtain a copy of Publication 15, which summarizes the responsibilities of an employer, Publication 15-A, Publication 15-B, and Form 941. 2013 1040 ez form Small Business Health Care Tax Credit. 2013 1040 ez form   If your small tax-exempt organization provides health care coverage for your workers you may qualify for the small business health care tax credit. 2013 1040 ez form Go to IRS. 2013 1040 ez form gov and select Affordable Care Act Tax Provisions for more details. 2013 1040 ez form See Small Business Health Care Tax Credit at www. 2013 1040 ez form irs. 2013 1040 ez form gov/newsroom/article/0,,id=223666,00. 2013 1040 ez form html. 2013 1040 ez form Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. 2013 1040 ez form   The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC). 2013 1040 ez form The Act added two new categories to the existing qualified veteran targeted group and made the WOTC available to certain tax-exempt employers as a credit against the employer's share of social security tax. 2013 1040 ez form The Act allows employers to claim the WOTC for veterans certified as qualified veterans and who begin work before January 1, 2013. 2013 1040 ez form This tax credit was extended through December 31, 2013, under the American Taxpayer Relief Act, passed on January 1, 2013. 2013 1040 ez form   The credit can be as high as $6,240 for qualified tax-exempt organizations. 2013 1040 ez form The amount of the credit depends on a number of factors, including the length of the veteran’s unemployment before hire, the number of hours the veteran works, and the veteran’s first-year wages. 2013 1040 ez form The amount of the credit for qualified tax-exempt organizations may not exceed the organization's employer social security tax for the period for which the credit is claimed. 2013 1040 ez form   All employers must obtain certification that an individual is a member of the targeted group, before the employer may claim the credit. 2013 1040 ez form The process for certifying veterans for this credit is the same for all employers. 2013 1040 ez form For more information, see Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit and the instructions to Form 8850. 2013 1040 ez form Notice 2012-13, 2012-9 I. 2013 1040 ez form R. 2013 1040 ez form B. 2013 1040 ez form 421, also provides additional guidance on submission Form 8850. 2013 1040 ez form   Organizations described in section 501(c) and exempt from taxation under section 501(a) may claim the credit for qualified veterans who begin work on or after Nov. 2013 1040 ez form 22, 2011, and before January 1, 2013. 2013 1040 ez form After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans, Form 5884-C. 2013 1040 ez form File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. 2013 1040 ez form It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately. 2013 1040 ez form In addition to Form 5884-C and its instructions, tax-exempt employers should see Notice 2012-13 and the Frequently Asked Questions & Answers for more details for claiming the credit. 2013 1040 ez form Trust fund recovery penalty. 2013 1040 ez form   If any person required to collect, truthfully account for, and pay over any of these taxes willfully fails to satisfy any of these requirements or willfully tries in any way to evade or defeat any of them, that person will be subject to a penalty. 2013 1040 ez form The penalty is equal to the tax evaded, not collected, or not accounted for and paid over. 2013 1040 ez form The term person includes: An officer or employee of a corporation, or A member or employee of a partnership. 2013 1040 ez form Exception. 2013 1040 ez form   The penalty is not imposed on any unpaid volunteer director or member of a board of trustees of an exempt organization if the unpaid volunteer serves solely in an honorary capacity, does not participate in the day-to-day or financial operations of the organization, and does not have actual knowledge of the failure on which the penalty is imposed. 2013 1040 ez form   This exception does not apply if it results in no one being liable for the penalty. 2013 1040 ez form FICA and FUTA tax exceptions. 2013 1040 ez form   Payments for services performed by a minister of a church in the exercise of the ministry, or a member of a religious order performing duties required by the order, are generally not subject to FICA or FUTA taxes. 2013 1040 ez form FUTA tax exception. 2013 1040 ez form   Payments for services performed by an employee of a religious, charitable, educational, or other organization described in section 501(c)(3) that are generally subject to FICA taxes if the payments are $100 or more for the year, are not subject to FUTA taxes. 2013 1040 ez form FICA tax exemption election. 2013 1040 ez form   Churches and qualified church-controlled organizations can elect exemption from employer FICA taxes by filing Form 8274. 2013 1040 ez form   To elect the exemption, Form 8274 must be filed before the first date on which a quarterly employment tax return would otherwise be due from the electing organization. 2013 1040 ez form The organization can make the election only if it is opposed for religious reasons to the payment of FICA taxes. 2013 1040 ez form   The election applies to payments for services of current and future employees other than services performed in an unrelated trade or business. 2013 1040 ez form Revoking the election. 2013 1040 ez form   The election can be revoked by the IRS if the organization fails to file Form W-2, Wage and Tax Statement, for 2 years and fails to furnish certain information upon request by the IRS. 2013 1040 ez form Such revocation will apply retroactively to the beginning of the 2-year period. 2013 1040 ez form Definitions. 2013 1040 ez form   For purposes of this election, the term church means a church, a convention or association of churches, or an elementary or secondary school that is controlled, operated, or principally supported by a church or by a convention or association of churches. 2013 1040 ez form   The term qualified church-controlled organization means any church-controlled section 501(c)(3) tax-exempt organization, other than an organization that both: Offers goods, services, or facilities for sale, other than on an incidental basis, to the general public at other than a nominal charge that is substantially less than the cost of providing such goods, services, or facilities, and Normally receives more than 25% of its support from the sum of governmental sources and receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities that are not unrelated trades or businesses. 2013 1040 ez form Effect on employees. 2013 1040 ez form   If a church or qualified church-controlled organization has made an election, payment for services performed for that church or organization, other than in an unrelated trade or business, will not be subject to FICA taxes. 2013 1040 ez form However, the employee, unless otherwise exempt, will be subject to self-employment tax on the income. 2013 1040 ez form The tax applies to income of $108. 2013 1040 ez form 28 or more for the tax year from that church or organization, and no deductions for trade or business expenses are allowed against this self-employment income. 2013 1040 ez form   Schedule SE (Form 1040), Self-Employment Tax, should be attached to the employee's income tax return. 2013 1040 ez form Political Organization Income Tax Return Generally, a political organization is treated as an organization exempt from tax. 2013 1040 ez form Certain political organizations, however, must file an annual income tax return, Form 1120-POL, U. 2013 1040 ez form S. 2013 1040 ez form Income Tax Return for Certain Political Organizations, for any year they have political organization taxable income in excess of the $100 specific deduction allowed under section 527. 2013 1040 ez form A political organization that has $25,000 ($100,000 for a qualified state or local political organization) or more in gross receipts for the tax year must file Form 990 or Form 990-EZ (and Schedule B of the form), unless excepted. 2013 1040 ez form See Forms 990 and 990-EZ , earlier. 2013 1040 ez form Political organization. 2013 1040 ez form   A political organization is a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function. 2013 1040 ez form Exempt function. 2013 1040 ez form   An exempt function means influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any federal, state, local public office or office in a political organization, or the election of the Presidential or Vice Presidential electors, whether or not such individual or electors are selected, nominated, elected, or appointed. 2013 1040 ez form It also includes certain office expenses of a holder of public office or an office in a political organization. 2013 1040 ez form Certain political organizations are required to notify the IRS that they are section 527 organizations. 2013 1040 ez form These organizations must use Form 8871. 2013 1040 ez form Some of these section 527 organizations must use Form 8872 to file periodic reports with the IRS disclosing their contributions and expenditures. 2013 1040 ez form For a discussion on these forms, see Reporting Requirements for a Political Organization, later. 2013 1040 ez form Political organization taxable income. 2013 1040 ez form   Political organization taxable income is the excess of: Gross income for the tax year (excluding exempt function income) minus Deductions directly connected with the earning of gross income. 2013 1040 ez form To figure taxable income, allow for a $100 specific deduction, but do not allow for the net operating loss deduction, the dividends-received deduction, and other special deductions for corporations. 2013 1040 ez form Exempt organization not a political organization. 2013 1040 ez form   An organization exempt under section 501(c) that spends any amount for an exempt function must file Form 1120-POL for any year which it has political taxable income. 2013 1040 ez form These organizations must include in gross income the lesser of: The total amount of its exempt function expenditures, or The organization's net investment income. 2013 1040 ez form Separate fund. 2013 1040 ez form   A section 501(c) organization can set up a separate segregated fund that will be treated as an independent political organization. 2013 1040 ez form The earnings and expenditures made by the separate fund will not be attributed to the section 501(c) organization. 2013 1040 ez form Section 501(c)(3) organizations are precluded from, and may suffer loss of exemption for, engaging in any political campaign on behalf of, or in opposition to, any candidate for public office. 2013 1040 ez form Due date. 2013 1040 ez form   Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. 2013 1040 ez form Thus, for a calendar year taxpayer, Form 1120-POL is due on March 15 of the following year. 2013 1040 ez form If any due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. 2013 1040 ez form    Form 1120-POL is not required of an exempt organization that makes expenditures for political purposes if its gross income does not exceed its directly connected deductions by more than $100 for the tax year. 2013 1040 ez form Extension of time to file. 2013 1040 ez form    Use Form 7004 to request an automatic 6-month extension of time to file Form 1120-POL. 2013 1040 ez form The extension will be granted if you complete Form 7004 properly, make a proper estimate of the tax (if applicable), file Form 1120-POL by the due date, and pay any tax due. 2013 1040 ez form Failure to file. 2013 1040 ez form   A political organization that fails to file Form 1120-POL is subject to a penalty equal to 5% of the tax due for each month (or partial month) the return is late up to a maximum of 25% of the tax due, unless the organization shows the failure was due to reasonable cause. 2013 1040 ez form For more information about filing Form 1120-POL, refer to the instructions accompanying the form. 2013 1040 ez form Failure to pay on time. 2013 1040 ez form   An organization that does not pay the tax when due generally may have to pay a penalty of 1/2 of 1% of the unpaid tax for each month or part of a month the tax is not paid, up to a maximum of 25% of the unpaid tax. 2013 1040 ez form The penalty will not be imposed if the organization can show that the failure to pay on time was due to reasonable cause. 2013 1040 ez form Reporting Requirements for a Political Organization Certain political organizations are required to notify the IRS that the organization is to be treated as a section 527 political organization. 2013 1040 ez form The organization is also required to periodically report certain contributions received and expenditures made by the organization. 2013 1040 ez form To notify the IRS of section 527 treatment, an organization must file Form 8871. 2013 1040 ez form To report contributions and expenditures, certain tax-exempt political organizations must file Form 8872. 2013 1040 ez form Form 8871 A political organization must electronically file Form 8871 to notify the IRS that it is to be treated as a section 527 organization. 2013 1040 ez form However, an organization is not required to file Form 8871 if: It reasonably expects its annual gross receipts to always be less than $25,000. 2013 1040 ez form It is a political committee required to report under the Federal Election Campaign Act of 1971 (FECA) (2 U. 2013 1040 ez form S. 2013 1040 ez form C. 2013 1040 ez form 431(4)). 2013 1040 ez form It is a state or local candidate committee. 2013 1040 ez form It is a state or local committee of a political party. 2013 1040 ez form It is a section 501(c) organization that has made an “exempt function expenditure. 2013 1040 ez form ” All other political organizations are required to file Form 8871. 2013 1040 ez form An organization must provide on Form 8871: Its name and address (including any business address, if different) and its electronic mailing address; Its purpose; The names and addresses of its officers, highly compensated employees, contact person, custodian of records, and members of its board of directors; The name and address of, and relationship to, any related entities (within the meaning of section 168(h)(4)); and Whether it intends to claim an exemption from filing Form 8872, Form 990, or Form 990-EZ. 2013 1040 ez form Employer identification number. 2013 1040 ez form   If your organization needs an EIN, you can apply for one: Online—Click on the Employer ID Numbers (EINs) link at www. 2013 1040 ez form IRS. 2013 1040 ez form gov/businesses/small. 2013 1040 ez form By telephone at 1-800-829-4933 from 7:00 a. 2013 1040 ez form m. 2013 1040 ez form to 10:00 p. 2013 1040 ez form m. 2013 1040 ez form in the organization's local time zone. 2013 1040 ez form By mailing or faxing Form SS-4. 2013 1040 ez form   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. 2013 1040 ez form Due dates. 2013 1040 ez form   The initial Form 8871 must be filed within 24 hours of the date on which the organization was established. 2013 1040 ez form If there is a material change, an amended Form 8871 must be filed within 30 days of the material change. 2013 1040 ez form When the organization terminates its existence, it must file a final Form 8871 within 30 days of termination. 2013 1040 ez form   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. 2013 1040 ez form How to file. 2013 1040 ez form   An organization must file Form 8871 electronically via the IRS Internet website at www. 2013 1040 ez form IRS. 2013 1040 ez form gov/polorgs (Keyword: political orgs). 2013 1040 ez form Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. 2013 1040 ez form   After electronically submitting Form 8871, the political organization must print, sign, and mail Form 8453-X to the IRS. 2013 1040 ez form Upon receipt of the Form 8453-X, the IRS will send the organization a username and password that must be used to file an amended or final Form 8871 or to electronically file Form 8872. 2013 1040 ez form Penalties Failure to file. 2013 1040 ez form   An organization that is required to file Form 8871, but fails to do so on a timely basis, will not be treated as a tax-exempt section 527 organization for any period before the date Form 8871 is filed. 2013 1040 ez form Also, the taxable income of the organization for that period will include its exempt function income (including contributions received, membership dues, and political fundraising receipts) minus any deductions directly connected with the production of that income. 2013 1040 ez form   Failure to file an amended Form 8871 will cause the organization not to be treated as a tax-exempt section 527 organization. 2013 1040 ez form If an organization is treated as not being a tax-exempt section 527 organization, the taxable income of the organization will be determined by considering any exempt function income and deductions during the period beginning on the date of the material change and ending on the date that the amended Form 8871 is filed. 2013 1040 ez form    The tax is computed by multiplying the organization's taxable income by the highest corporate tax rate. 2013 1040 ez form Fraudulent returns. 2013 1040 ez form   Any individual or corporation that willfully delivers or discloses to the IRS any list, return, account, statement or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation) or imprisoned for not more than 1 year or both. 2013 1040 ez form Waiver of penalties. 2013 1040 ez form   The IRS may waive any additional tax assessed on an organization for failure to file Form 8871 if the failure was due to reasonable cause and not willful neglect. 2013 1040 ez form Additional information. 2013 1040 ez form   For more information on Form 8871, see the form and its instructions. 2013 1040 ez form For a discussion on the public inspection requirements for the form, see Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms , later. 2013 1040 ez form Form 8872 Every tax-exempt section 527 political organization that accepts a contribution or makes an expenditure, for an exempt function during the calendar year, must file Form 8872 except: A political organization that is not required to file Form 8871 (discussed earlier). 2013 1040 ez form A political organization that is subject to tax on its income because it did not file or amend Form 8871. 2013 1040 ez form A qualified state or local political organization (QSLPO), discussed below. 2013 1040 ez form All other tax-exempt section 527 organizations that accept contributions or make expenditures for an exempt function are required to file Form 8872. 2013 1040 ez form Qualified state or local political organization. 2013 1040 ez form   A state or local political organization may be a QSLPO if: All of its political activities relate solely to state or local public office (or office in a state or local political organization). 2013 1040 ez form It is subject to a state law that requires it to report (and it does report) to a state agency information about contributions and expenditures that is similar to the information that the organization would otherwise be required to report to the IRS. 2013 1040 ez form The state agency and the organization make the reports publicly available. 2013 1040 ez form No federal candidate or office holder: Controls or materially participates in the direction of the organization, Solicits contributions for the organization, or Directs the disbursements of the organization. 2013 1040 ez form Information required on Form 8872. 2013 1040 ez form   If an organization pays an individual $500 or more for the calendar year, the organization is required to disclose the individual's name, address, occupation, employer, amount of the expense, the date the expense was paid, and the purpose of the expense on Form 8872. 2013 1040 ez form   If an organization receives contributions of $200 or more from one contributor for the calendar year, the organization must disclose the donor's name, address, occupation, employer, and the date the contributions were made. 2013 1040 ez form   For additional information that is required, see Form 8872. 2013 1040 ez form Due dates. 2013 1040 ez form   The due dates for filing Form 8872 vary depending on whether the form is due for a reporting period that occurs during a calendar year in which a regularly scheduled election is held, or any other calendar year (a nonelection year). 2013 1040 ez form   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. 2013 1040 ez form Election year filing. 2013 1040 ez form    In election years, Form 8872 must be filed on either a quarterly or a monthly basis. 2013 1040 ez form Both a pre-election report and a post-election report are also required to be filed in an election year. 2013 1040 ez form An election year is any year in which a regularly scheduled general election for federal office is held (an even-numbered year). 2013 1040 ez form Nonelection year filing. 2013 1040 ez form    In nonelection years, the form must be filed on a semiannual or monthly basis. 2013 1040 ez form A complete listing of these filing periods are in the Form 8872 Instructions. 2013 1040 ez form A nonelection year is any odd-numbered year. 2013 1040 ez form How to file. 2013 1040 ez form   Form 8872 can be filed either electronically or by mail. 2013 1040 ez form However, organizations that have, or expect to have, contributions or expenditures of $50,000 or more for the year must file electronically. 2013 1040 ez form    To file by mail, send Form 8872 to the:   Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027 Electronic filing. 2013 1040 ez form   File electronically via the IRS internet website at www. 2013 1040 ez form IRS. 2013 1040 ez form gov/polorgs. 2013 1040 ez form You will need a user ID and password to electronically file Form 8872. 2013 1040 ez form Organizations that have completed the electronic filing of Form 8871 and submitted a completed and signed Form 8453-X will receive a username and password in the mail. 2013 1040 ez form   Organizations that have completed the electronic filing of Form 8871, but have not received their user ID and password can request one by writing to the following address: Internal Revenue Service Attn: Request for 8872 Password Mail Stop 6273 Ogden, UT 84201 Lost username and password. 2013 1040 ez form   If you have forgotten or misplaced the username and password issued to your organization after you filed your initial Form 8871, send a letter requesting a new username and password to the address under Electronic filing. 2013 1040 ez form You can also fax your request to (801) 620-3249. 2013 1040 ez form It may take 3-6 weeks for your new username and password to arrive, as they will be mailed to the organization. 2013 1040 ez form Penalty A penalty will be imposed if the organization is required to file Form 8872 and it: Fails to file the form by the due date, or Files the form but fails to report all of the information required or reports incorrect information. 2013 1040 ez form The penalty is 35% of the total amount of contributions and expenditures to which a failure relates. 2013 1040 ez form Fraudulent returns. 2013 1040 ez form   Any individual or corporation that willfully delivers or discloses any list, return, account, statement, or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned for not more than 1 year, or both. 2013 1040 ez form Waiver of penalties. 2013 1040 ez form   The IRS may waive any additional tax assessed on an organization for failure to file Form 8872 if the failure was due to reasonable cause and not willful neglect. 2013 1040 ez form Donee Information Return Dispositions of donated property. 2013 1040 ez form   If an organization receives charitable deduction property and within three years sells, exchanges, or otherwise disposes of the property, the organization must file Form 8282, Donee Information Return. 2013 1040 ez form However, an organization is not required to file Form 8282 if: The property is valued at $500 or less, or The property is consumed or distributed for charitable purposes. 2013 1040 ez form   Form 8282 must be filed with the IRS within 125 days after the disposition. 2013 1040 ez form Additionally, a copy of Form 8282 must be given to the donor. 2013 1040 ez form If the organization fails to file the required information return, penalties may apply. 2013 1040 ez form Charitable deduction property. 2013 1040 ez form   This is any property (other than money or publicly traded securities) for which the donee organization signed an appraisal summary or Form 8283, Noncash Charitable Contributions. 2013 1040 ez form Publicly traded securities. 2013 1040 ez form   These are securities for which market quotations are readily available on an established securities market as of the date of the contribution. 2013 1040 ez form Appraisal summary. 2013 1040 ez form   If the value of the donated property exceeds $5,000, the donor must get a qualified appraisal for contributions of property, see the Exceptions. 2013 1040 ez form below. 2013 1040 ez form Exceptions. 2013 1040 ez form   A written appraisal is not needed if the property is: Nonpublicly traded stock of $10,000 or less, A vehicle (including a car, boat, or airplane), if your deduction for the vehicle is limited to the gross proceeds from its sale, Intellectual property, Certain securities considered to have market quotations readily available (see Regulations section 1. 2013 1040 ez form 170A-13(c)(7)(xi)(B)), Inventory and other property donated by a corporation that are qualified contributions for the care of the ill, the needy, or infants, within the meaning of section 170(e)(3)(A), or Any donation of stock in trade, inventory, or property held primarily for sale to customers in the ordinary course of your trade or business. 2013 1040 ez form   The donee organization is not a qualified appraiser for the purpose of valuing the donated property. 2013 1040 ez form For more information, get Publication 561, Determining the Value of Donated Property. 2013 1040 ez form Form 8283. 2013 1040 ez form   For noncash donations over $5,000, the donor must attach Form 8283 to the tax return to support the charitable deduction. 2013 1040 ez form The donee must sign Part IV of Section B, Form 8283 unless publicly traded securities are donated. 2013 1040 ez form The person who signs for the donee must be an official authorized to sign the donee's tax or information returns, or a person specifically authorized to sign by that official. 2013 1040 ez form The signature does not represent concurrence in the appraised value of the contributed property. 2013 1040 ez form A signed acknowledgment represents receipt of the property described on Form 8283 on the date specified on the form. 2013 1040 ez form The signature also indicates knowledge of the information reporting requirements on dispositions, as previously discussed. 2013 1040 ez form A copy of Form 8283 must be given to the donee. 2013 1040 ez form Information Provided to Donors In some situations, a donor must obtain certain information from a donee organization to obtain a deduction for a charitable contribution. 2013 1040 ez form In other situations, the donee organization is required to provide information to the donor. 2013 1040 ez form A charitable organization must give a donor a disclosure statement for a quid pro quo contribution over $75. 2013 1040 ez form (See Disclosure statement. 2013 1040 ez form later. 2013 1040 ez form ) This is a payment a donor makes to a charity partly as a contribution and partly for goods or services. 2013 1040 ez form See Quid pro quo contribution below for an example. 2013 1040 ez form Failure to make the required disclosure may result in a penalty to the organization. 2013 1040 ez form A donor cannot deduct a charitable contribution of $250 or more unless the donor has a written acknowledgment from the charitable organization. 2013 1040 ez form In certain circumstances, an organization may be able to meet both of these requirements with the same written document. 2013 1040 ez form Disclosure of Quid Pro Quo Contributions A charitable organization must provide a written disclosure statement to donors of a quid pro quo contribution over $75. 2013 1040 ez form Quid pro quo contribution. 2013 1040 ez form   A contribution made by a donor in exchange for goods or services is known as a quid pro quo contribution. 2013 1040 ez form Your charitable organization must provide the donor a written statement informing the donor of the fair market value of the items or services it provided in exchange for the contribution. 2013 1040 ez form Generally, a written statement is required for each payment, whenever the contribution portion is over $75. 2013 1040 ez form Example. 2013 1040 ez form If a donor gives your charity $100 and receives a concert ticket valued at $40, the donor has made a quid pro quo contribution. 2013 1040 ez form In this example, the charitable part of the payment is $60. 2013 1040 ez form Even though the deductible part of the payment is not more than $75, a written statement must be filed because the total payment is more than $75. 2013 1040 ez form If your organization fails to disclose quid pro quo contributions, the organization may be subject to a penalty. 2013 1040 ez form Disclosure statement. 2013 1040 ez form   The required written disclosure statement must: Inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess of any money (and the value of any property other than money) contributed by the donor over the fair market value of goods or services provided by the charity, and Provide the donor with a good faith estimate of the fair market value of the goods or services that the donor received. 2013 1040 ez form The charity must furnish the statement in connection with either the solicitation or the receipt of the quid pro quo contribution. 2013 1040 ez form If the disclosure statement is furnished in connection with a particular solicitation, it is not necessary for the organization to provide another statement when it actually receives the contribution. 2013 1040 ez form   No disclosure statement is required if any of the following are true. 2013 1040 ez form The goods or services given to a donor have insubstantial value as described in Revenue Procedure 90-12, 1990-1 C. 2013 1040 ez form B. 2013 1040 ez form 471, Revenue Procedure 90-12, and Revenue Procedure 92-49, 1992-1 C. 2013 1040 ez form B. 2013 1040 ez form 507 (as adjusted for inflation), Revenue Procedure 92-49. 2013 1040 ez form There is no donative element involved in a particular transaction with a charity (for example, there is generally no donative element involved in a visitor's purchase from a museum gift shop). 2013 1040 ez form There is only an intangible religious benefit provided to the donor. 2013 1040 ez form The intangible religious benefit must be provided to the donor by an organization organized exclusively for religious purposes, and must be of a type that generally is not sold in a commercial transaction outside the donative context. 2013 1040 ez form For example, a donor who, for a payment, is granted admission to a religious ceremony for which there is no admission charge is provided an intangible religious benefit. 2013 1040 ez form A donor is not provided intangible religious benefits for payments made for tuition for education leading to a recognized degree, travel services, or consumer goods. 2013 1040 ez form The donor makes a payment of $75 or less per year and receives only annual membership benefits that consist of: Any rights or privileges (other than the right to purchase tickets for college athletic events) that the taxpayer can exercise often during the membership period, such as free or discounted admissions or parking or preferred access to goods or services, or Admission to events that are open only to members and the cost per person of which is within the limits for low-cost articles described in Revenue Procedure 90-12 (as adjusted for inflation), Revenue Procedure 90-12. 2013 1040 ez form Good faith estimate of fair market value (FMV). 2013 1040 ez form   An organization can use any reasonable method to estimate the FMV of goods or services it provided to a donor, as long as it applies the method in good faith. 2013 1040 ez form   The organization can estimate the FMV of goods or services that generally are not commercially available by using the FMV of similar or comparable goods or services. 2013 1040 ez form Goods or services may be similar or comparable even if they do not have the unique qualities of the goods or services being valued. 2013 1040 ez form Example 1. 2013 1040 ez form A charity provides a 1-hour tennis lesson with a tennis professional for the first $500 payment it receives. 2013 1040 ez form The tennis professional provides 1-hour lessons on a commercial basis for $100. 2013 1040 ez form A good faith estimate of the lesson's FMV is $100. 2013 1040 ez form Example 2. 2013 1040 ez form For a payment of $50,000, a museum allows a donor to hold a private event in a room of the museum. 2013 1040 ez form A good faith estimate of the FMV of the right to hold the event in the museum can be made by using the cost of renting a hotel ballroom with a capacity, amenities, and atmosphere comparable to the museum room, even though the hotel ballroom lacks the unique art displayed in the museum room. 2013 1040 ez form If the hotel ballroom rents for $2,500, a good faith estimate of the FMV of the right to hold the event in the museum is $2,500. 2013 1040 ez form Example 3. 2013 1040 ez form For a payment of $1,000, a charity provides an evening tour of a museum conducted by a well-known artist. 2013 1040 ez form The artist does not provide tours on a commercial basis. 2013 1040 ez form Tours of the museum normally are free to the public. 2013 1040 ez form A good faith estimate of the FMV of the evening museum tour is $0 even though it is conducted by the artist. 2013 1040 ez form Penalty for failure to disclose. 2013 1040 ez form   A penalty is imposed on a charity that does not make the required disclosure of a quid pro quo contribution of more than $75. 2013 1040 ez form The penalty is $10 per contribution, not to exceed $5,000 per fundraising event or mailing. 2013 1040 ez form The charity can avoid the penalty if it can show that the failure was due to reasonable cause. 2013 1040 ez form Acknowledgment of Charitable Contributions of $250 or More A donor can deduct a charitable contribution of $250 or more only if the donor has a written acknowledgment from the charitable organization. 2013 1040 ez form The donor must get the acknowledgment by the earlier of: The date the donor files the original return for the year the contribution is made, or The due date, including extensions, for filing the return. 2013 1040 ez form The donor is responsible for requesting and obtaining the written acknowledgment from the donee. 2013 1040 ez form A charitable organization that receives a payment made as a contribution is treated as the donee organization for this purpose even if the organization (according to the donor's instructions or otherwise) distributes the amount received to one or more charities. 2013 1040 ez form Quid pro quo contribution. 2013 1040 ez form   If the donee provides goods or services to the donor in exchange for the contribution (a quid pro quo contribution), the acknowledgment must include a good faith estimate of the value of the goods or services. 2013 1040 ez form See Disclosure of Quid Pro Quo Contributions earlier. 2013 1040 ez form Form of acknowledgment. 2013 1040 ez form   Although there is no prescribed format for the written acknowledgment, it must provide enough information to substantiate the amount of the contribution. 2013 1040 ez form For more information, see IRS Publication 1771, Charitable Contributions – Substantiation and Disclosure Requirements. 2013 1040 ez form Cash contributions. 2013 1040 ez form   To deduct a contribution of cash, a check, or other monetary gift (regardless of the amount), a donor must maintain a bank record or a written communication from the donee organization showing the donee's name, date, and amount of the contribution. 2013 1040 ez form In the case of a lump-sum contribution (rather than a contribution by payroll deduction) made through the Combined Federal Campaign or a similar program such as a United Way Campaign, the written communication must include the name of the donee organization that is the ultimate recipient of the charitable contribution. 2013 1040 ez form Contributions by payroll deduction. 2013 1040 ez form   An organization may substantiate an employee's contribution by deduction from its payroll by: A pay stub, Form W-2, or other document showing a contribution to a donee organization, together with A pledge card or other document from the donee organization that shows its name. 2013 1040 ez form   For contributions of $250 or more, the document must state that the donee organization provides no goods or services for any payroll contributions. 2013 1040 ez form The amount withheld from each payment of wages to a taxpayer is treated as a separate contribution. 2013 1040 ez form Acknowledgment of Vehicle Contribution If an exempt organization receives a contribution of a qualified vehicle with a claimed value of more than $500, the donee organization is required to provide a contemporaneous written acknowledgment to the donor. 2013 1040 ez form The donee organization can use a completed Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, for the contemporaneous written acknowledgment. 2013 1040 ez form See section 3. 2013 1040 ez form 03 of Notice 2005-44 for guidance on the information that must be included in a contemporaneous written acknowledgment and the deadline for furnishing the acknowledgment to the donor. 2013 1040 ez form Any donee organization that provides a contemporaneous written acknowledgment to a donor is required to report to the IRS the information contained in the acknowledgment. 2013 1040 ez form The report is due by February 28 (March 31 if filing electronically) of the year following the year in which the donee organization provides the acknowledgment to the donor. 2013 1040 ez form The organization must file the report on Copy A of Form 1098-C. 2013 1040 ez form An organization that files Form 1098-C on paper should send it with Form 1096, Annual Summary and Transmittal of U. 2013 1040 ez form S. 2013 1040 ez form Information Returns. 2013 1040 ez form See the Instructions for Form 1096 for the correct filing location. 2013 1040 ez form An organization that is required to file 250 or more Forms 1098-C during the calendar year must file the forms electronically or magnetically. 2013 1040 ez form Specifications for filing Form 1098-C electronically or magnetically can be found in Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically at www. 2013 1040 ez form IRS. 2013 1040 ez form gov/pub/irs-pdf/p1220. 2013 1040 ez form pdf. 2013 1040 ez form Acknowledgment For a contribution of a qualified vehicle with a claimed value of $500 or less, do not file Form 1098-C. 2013 1040 ez form However, you can use it as the contemporaneous written acknowledgment under section 170(f)(8) by providing the donor with Copy C only. 2013 1040 ez form See the Instructions for Form 1098-C. 2013 1040 ez form Generally, the organization should complete Form 1098-C as the written acknowledgment to the donor and the IRS. 2013 1040 ez form The contents of the acknowledgment depend upon whether the organization: Sells a qualified vehicle without any significant intervening use or material improvement, Intends to make a significant intervening use of or material improvement to a qualified vehicle prior to sale, or Sells a qualified vehicle to a needy individual at a price significantly below fair market value, or a gratuitous transfer to a needy individual in direct furtherance of a charitable purpose of the organization of relieving the poor and distressed or the underprivileged who are in need of a means of transportation. 2013 1040 ez form For more information on the acknowledgment, see Notice 2005-44, 2005-25 I. 2013 1040 ez form R. 2013 1040 ez form B. 2013 1040 ez form 1287, at www. 2013 1040 ez form irs. 2013 1040 ez form gov/irb/2005-25_IRB/2005-25_IRB/ar09. 2013 1040 ez form html. 2013 1040 ez form Material improvements or significant intervening use. 2013 1040 ez form   To constitute significant intervening use, the organization must actually use the vehicle to substantially further the organization's regularly conducted activities, and the use must be significant, not incidental. 2013 1040 ez form Factors in determining whether a use is a significant intervening use depend on the nature, extent, frequency, and duration. 2013 1040 ez form For this purpose, use includes providing transportation on a regular basis for a significant period of time or significant use directly related to training in vehicle repair. 2013 1040 ez form Use does not include the use of a vehicle to provide training in business skills, such as marketing or sales. 2013 1040 ez form Examples of significant use include: Driving a vehicle every day for 1 year to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. 2013 1040 ez form Driving a vehicle for 10,000 miles over a 1-year period to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. 2013 1040 ez form   Material improvements include major repairs and additions that improve the condition of the vehicle in a manner that significantly increases the value. 2013 1040 ez form To be a material improvement, the improvement cannot be funded by an additional payment to the organization from the donor of the vehicle. 2013 1040 ez form Material improvements do not include cleaning, minor repairs, routine maintenance, painting, removal of dents or scratches, cleaning or repair of upholstery, and installation of theft deterrent devices. 2013 1040 ez form Penalties. 2013 1040 ez form   If your charitable organization receives contributions of used motor vehicles, boats, and airplanes valued over $500 it may be subject to a penalty if it knowingly: Fails to furnish an acknowledgement in a timely manner, showing the required information, or Furnishes a false or fraudulent acknowledgement of the contribution. 2013 1040 ez form    Other penalties may apply. 2013 1040 ez form See Part O in the 2012 General Instructions for Certain Information Returns. 2013 1040 ez form   An acknowledgment containing a certification will be presumed to be false or fraudulent if the qualified vehicle is sold to a buyer other than a needy individual without a significant intervening use or material improvement within 6 months of the date of the contribution. 2013 1040 ez form   If a charity sells a donated vehicle at auction, the IRS will not accept as substantiation an acknowledgment from the charity stating that the vehicle is to be transferred to a needy individual for significantly below fair market value. 2013 1040 ez form Vehicles sold at auction are not sold at prices significantly below fair market value, and the IRS will not treat vehicles sold at auction as qualifying for this exception. 2013 1040 ez form   The penalty for a false or fraudulent acknowledgment where the donee certifies that the vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use or the donee certifies that the vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of the donee's charitable purpose is the larger of $5,000 or the claimed value of the vehicle multiplied by 39. 2013 1040 ez form 6%. 2013 1040 ez form   The penalty for an acknowledgment relating to a qualified vehicle being sold in an arm's length transaction to an unrelated party is the larger of the gross proceeds from the sale or the sales price stated in the acknowledgment multiplied by 39. 2013 1040 ez form 6%. 2013 1040 ez form Qualified Intellectual Property A taxpayer who contributes qualified intellectual property to a charity may be entitled to a charitable deduction, in addition to any initial deduction allowed in the year of contribution. 2013 1040 ez form The additional deduction is based on a specified percentage of the qualified donee income with respect to the qualified intellectual property. 2013 1040 ez form To qualify for the additional charitable deduction, the donor must provide notice to the donee at the time of the contribution that the donor intends to treat the contribution as qualified intellectual property contribution for purposes of sections 170(m) and 6050L. 2013 1040 ez form Every donee organization described in section 170(c) (except a private foundation as defined in section 509(a) that is not described in section 170(b)(1)(F)) that receives or accrues net income from a charitable gift of qualified intellectual property must file Form 8899. 2013 1040 ez form Form 8899. 2013 1040 ez form   Form 8899, Notice of Income From Donated Intellectual Property, is used by a donee to report net income from qualified intellectual property to the donor of the property and to the IRS and is due by the last day of the first full month following the close of the donee’s tax year. 2013 1040 ez form This form must be filed for each tax year of the donee in which the donated property produces net income, but only if all or part of that tax year occurs during the 10-year period beginning on the date of the contribution and that tax year does not begin after the expiration of the legal life of the donated property. 2013 1040 ez form Qualified donee income. 2013 1040 ez form   Qualified donee income is any net income received by or accrued to the donee that is properly allocable to the qualified intellectual property for the tax year of the donee which ends within or with the tax year of the donor. 2013 1040 ez form Income is not treated as allocated to qualified intellectual property if it is received or accrued after the earlier of the expiration of the legal life of the qualified intellectual property, or the 10-year period beginning with the date of
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The 2013 1040 Ez Form

2013 1040 ez form 5. 2013 1040 ez form   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. 2013 1040 ez form You may be able to reduce your federal income tax by claiming one or more of these credits. 2013 1040 ez form Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. 2013 1040 ez form For more information, see Publication 524, Credit for the Elderly or the Disabled. 2013 1040 ez form You can take the credit only if you file Form 1040 or Form 1040A. 2013 1040 ez form You cannot take the credit if you file Form 1040EZ or Form 1040NR. 2013 1040 ez form Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 2013 1040 ez form You are a qualified individual. 2013 1040 ez form Your income is not more than certain limits. 2013 1040 ez form  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. 2013 1040 ez form   Qualified Individual You are a qualified individual for this credit if you are a U. 2013 1040 ez form S. 2013 1040 ez form citizen or resident alien, and either of the following applies. 2013 1040 ez form You were age 65 or older at the end of 2013. 2013 1040 ez form You were under age 65 at the end of 2013 and all three of the following statements are true. 2013 1040 ez form You retired on permanent and total disability (explained later). 2013 1040 ez form You received taxable disability income for 2013. 2013 1040 ez form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 2013 1040 ez form Age 65. 2013 1040 ez form You are considered to be age 65 on the day before your 65th birthday. 2013 1040 ez form Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. 2013 1040 ez form Figure 5-A. 2013 1040 ez form Are You a Qualified Individual? This image is too large to be displayed in the current screen. 2013 1040 ez form Please click the link to view the image. 2013 1040 ez form Figure 5-A, Are you a qualified individual? U. 2013 1040 ez form S. 2013 1040 ez form citizen or resident alien. 2013 1040 ez form   You must be a U. 2013 1040 ez form S. 2013 1040 ez form citizen or resident alien (or be treated as a resident alien) to take the credit. 2013 1040 ez form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 2013 1040 ez form Exceptions. 2013 1040 ez form   You may be able to take the credit if you are a nonresident alien who is married to a U. 2013 1040 ez form S. 2013 1040 ez form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 2013 1040 ez form S. 2013 1040 ez form resident alien. 2013 1040 ez form If you make that choice, both you and your spouse are taxed on your worldwide income. 2013 1040 ez form   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 2013 1040 ez form S. 2013 1040 ez form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 2013 1040 ez form S. 2013 1040 ez form resident alien for the entire year. 2013 1040 ez form In that case, you may be allowed to take the credit. 2013 1040 ez form   For information on these choices, see chapter 1 of Publication 519, U. 2013 1040 ez form S. 2013 1040 ez form Tax Guide for Aliens. 2013 1040 ez form Married persons. 2013 1040 ez form   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 2013 1040 ez form However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 2013 1040 ez form Head of household. 2013 1040 ez form   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. 2013 1040 ez form See Publication 524 and Publication 501. 2013 1040 ez form Under age 65. 2013 1040 ez form   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). 2013 1040 ez form You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 2013 1040 ez form You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. 2013 1040 ez form   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 2013 1040 ez form If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 2013 1040 ez form Permanent and total disability. 2013 1040 ez form   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 2013 1040 ez form A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 2013 1040 ez form See Physician's statement , later. 2013 1040 ez form Substantial gainful activity. 2013 1040 ez form   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 2013 1040 ez form   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 2013 1040 ez form   Substantial gainful activity is not work you do to take care of yourself or your home. 2013 1040 ez form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 2013 1040 ez form However, doing this kind of work may show that you are able to engage in substantial gainful activity. 2013 1040 ez form    Figure 5-B. 2013 1040 ez form Income Limits IF your filing status is. 2013 1040 ez form . 2013 1040 ez form . 2013 1040 ez form THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. 2013 1040 ez form . 2013 1040 ez form . 2013 1040 ez form OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 2013 1040 ez form . 2013 1040 ez form . 2013 1040 ez form single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 2013 1040 ez form Physician's statement. 2013 1040 ez form   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 2013 1040 ez form   You do not have to file this statement with your tax return, but you must keep it for your records. 2013 1040 ez form The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. 2013 1040 ez form Veterans. 2013 1040 ez form   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 2013 1040 ez form VA Form 21-0172 must be signed by a person authorized by the VA to do so. 2013 1040 ez form You can get this form from your local VA regional office. 2013 1040 ez form Physician's statement obtained in earlier year. 2013 1040 ez form   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 2013 1040 ez form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. 2013 1040 ez form If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. 2013 1040 ez form   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. 2013 1040 ez form Disability income. 2013 1040 ez form   If you are under age 65, you must also have taxable disability income to qualify for the credit. 2013 1040 ez form   Disability income must meet the following two requirements. 2013 1040 ez form It must be paid under your employer's accident or health plan or pension plan. 2013 1040 ez form It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. 2013 1040 ez form Payments that are not disability income. 2013 1040 ez form   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 2013 1040 ez form Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 2013 1040 ez form   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 2013 1040 ez form Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. 2013 1040 ez form Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. 2013 1040 ez form Figuring the credit yourself. 2013 1040 ez form   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). 2013 1040 ez form Next, fill out Schedule R (Form 1040A or 1040), Part III. 2013 1040 ez form Credit figured for you. 2013 1040 ez form   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). 2013 1040 ez form If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. 2013 1040 ez form Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 2013 1040 ez form The credit can be up to 35% of your expenses. 2013 1040 ez form To qualify, you must pay these expenses so you can work or look for work. 2013 1040 ez form If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. 2013 1040 ez form If the correct information is not shown, the credit may be reduced or disallowed. 2013 1040 ez form You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. 2013 1040 ez form For more information, see Publication 503, Child and Dependent Care Expenses. 2013 1040 ez form Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. 2013 1040 ez form The EIC is available to persons with or without a qualifying child. 2013 1040 ez form Credit has no effect on certain welfare benefits. 2013 1040 ez form   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. 2013 1040 ez form These programs include the following. 2013 1040 ez form Medicaid and supplemental security income (SSI). 2013 1040 ez form Supplemental Nutrition Assistance Program (food stamps). 2013 1040 ez form Low-income housing. 2013 1040 ez form Temporary Assistance for Needy Families (TANF). 2013 1040 ez form  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 2013 1040 ez form Check with your local benefit coordinator to find out if your refund will affect your benefits. 2013 1040 ez form Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. 2013 1040 ez form The specific rules you must meet depend on whether you have a qualifying child. 2013 1040 ez form If you have a qualifying child, the rules in Parts A, B, and D apply to you. 2013 1040 ez form If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. 2013 1040 ez form  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. 2013 1040 ez form You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). 2013 1040 ez form The sections that follow provide additional information for some of the rules. 2013 1040 ez form Adjusted gross income (AGI). 2013 1040 ez form   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. 2013 1040 ez form Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). 2013 1040 ez form Table 5-1. 2013 1040 ez form Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. 2013 1040 ez form Second, you must meet all the rules in one of these columns, whichever applies. 2013 1040 ez form Third, you must meet the rule in this column. 2013 1040 ez form Part A. 2013 1040 ez form  Rules for Everyone Part B. 2013 1040 ez form  Rules If You Have a Qualifying Child Part C. 2013 1040 ez form  Rules If You Do Not Have a Qualifying Child Part D. 2013 1040 ez form  Figuring and Claiming the EIC 1. 2013 1040 ez form Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2013 1040 ez form 2. 2013 1040 ez form You must have a valid social security number. 2013 1040 ez form  3. 2013 1040 ez form Your filing status cannot be “Married filing separately. 2013 1040 ez form ” 4. 2013 1040 ez form You must be a U. 2013 1040 ez form S. 2013 1040 ez form citizen or resident alien all year. 2013 1040 ez form  5. 2013 1040 ez form You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 2013 1040 ez form  6. 2013 1040 ez form Your investment income must be $3,300 or less. 2013 1040 ez form  7. 2013 1040 ez form You must have earned income. 2013 1040 ez form 8. 2013 1040 ez form Your child must meet the relationship, age, residency, and joint return tests. 2013 1040 ez form  9. 2013 1040 ez form Your qualifying child cannot be used by more than one person to claim the EIC. 2013 1040 ez form  10. 2013 1040 ez form You generally cannot be a qualifying child of another person. 2013 1040 ez form 11. 2013 1040 ez form You must be at least age 25 but under age 65. 2013 1040 ez form  12. 2013 1040 ez form You cannot be the dependent of another person. 2013 1040 ez form  13. 2013 1040 ez form You generally cannot be a qualifying child of another person. 2013 1040 ez form  14. 2013 1040 ez form You must have lived in the United States more than half of the year. 2013 1040 ez form 15. 2013 1040 ez form Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2013 1040 ez form Social security number. 2013 1040 ez form   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). 2013 1040 ez form Any qualifying child listed on Schedule EIC also must have a valid SSN. 2013 1040 ez form (See Qualifying child , later, if you have a qualifying child. 2013 1040 ez form )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. 2013 1040 ez form An example of a federally funded benefit is Medicaid. 2013 1040 ez form Investment income. 2013 1040 ez form   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. 2013 1040 ez form If your investment income is more than $3,300, you cannot claim the credit. 2013 1040 ez form For most people, investment income is the total of the following amounts. 2013 1040 ez form Taxable interest (line 8a of Form 1040 or 1040A). 2013 1040 ez form Tax-exempt interest (line 8b of Form 1040 or 1040A). 2013 1040 ez form Dividend income (line 9a of Form 1040 or 1040A). 2013 1040 ez form Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). 2013 1040 ez form  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. 2013 1040 ez form   For more information about investment income, see Publication 596, Earned Income Credit. 2013 1040 ez form Earned income. 2013 1040 ez form   Under Rule 7, you must have earned income to claim the EIC. 2013 1040 ez form Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. 2013 1040 ez form Earned income includes all of the following types of income. 2013 1040 ez form Wages, salaries, tips, and other taxable employee pay. 2013 1040 ez form Employee pay is earned income only if it is taxable. 2013 1040 ez form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2013 1040 ez form But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 2013 1040 ez form Net earnings from self-employment. 2013 1040 ez form Gross income received as a statutory employee. 2013 1040 ez form Gross income defined. 2013 1040 ez form   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 2013 1040 ez form Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 2013 1040 ez form If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. 2013 1040 ez form Self-employed persons. 2013 1040 ez form   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. 2013 1040 ez form If you do not, you may not get all the credit to which you are entitled. 2013 1040 ez form Disability benefits. 2013 1040 ez form   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 2013 1040 ez form Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 2013 1040 ez form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 2013 1040 ez form   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 2013 1040 ez form It does not matter whether you have reached minimum retirement age. 2013 1040 ez form If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. 2013 1040 ez form Income that is not earned income. 2013 1040 ez form   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. 2013 1040 ez form Do not include any of these items in your earned income. 2013 1040 ez form Workfare payments. 2013 1040 ez form   Nontaxable workfare payments are not earned income for the EIC. 2013 1040 ez form These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. 2013 1040 ez form Qualifying child. 2013 1040 ez form   Under Rule 8, your child is a qualifying child if your child meets four tests. 2013 1040 ez form The four tests are: Relationship, Age, Residency, and Joint return. 2013 1040 ez form   The four tests are illustrated in Figure 5-C. 2013 1040 ez form See Publication 596 for more information about each test. 2013 1040 ez form Figure 5-C. 2013 1040 ez form Tests for Qualifying Child A qualifying child for the EIC is a child who is your. 2013 1040 ez form . 2013 1040 ez form . 2013 1040 ez form Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . 2013 1040 ez form . 2013 1040 ez form . 2013 1040 ez form Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. 2013 1040 ez form . 2013 1040 ez form . 2013 1040 ez form Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. 2013 1040 ez form . 2013 1040 ez form . 2013 1040 ez form Lived with you in the United States for more than half of 2013. 2013 1040 ez form  If the child did not live with you for the required time, see Publication 596 for more information. 2013 1040 ez form Figuring the EIC To figure the amount of your credit, you have two choices. 2013 1040 ez form Have the IRS figure the EIC for you. 2013 1040 ez form If you want to do this, see IRS Will Figure the EIC for You in Publication 596. 2013 1040 ez form Figure the EIC yourself. 2013 1040 ez form If you want to do this, see How To Figure the EIC Yourself in Publication 596. 2013 1040 ez form Prev  Up  Next   Home   More Online Publications