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Amend 2010 Tax Return Online

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Amend 2010 Tax Return Online

Amend 2010 tax return online 1. Amend 2010 tax return online   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. Amend 2010 tax return online For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Amend 2010 tax return online If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Amend 2010 tax return online Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. Amend 2010 tax return online Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Amend 2010 tax return online Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Amend 2010 tax return online Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. Amend 2010 tax return online 3. Amend 2010 tax return online If your organization is a central organization with exempt status, see Group Exemption Letter , later. Amend 2010 tax return online All applications must be signed by an authorized individual. Amend 2010 tax return online Form 1023, Application for Recognition of Exemption. Amend 2010 tax return online   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. Amend 2010 tax return online Form 1024, Application for Recognition of Exemption Under Section 501(a). Amend 2010 tax return online    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. Amend 2010 tax return online , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. Amend 2010 tax return online , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. Amend 2010 tax return online of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Amend 2010 tax return online  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Amend 2010 tax return online Letter application. Amend 2010 tax return online   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. Amend 2010 tax return online See Required Inclusions for the information to include with the letter application. Amend 2010 tax return online Form 1028. Amend 2010 tax return online   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Amend 2010 tax return online You must also submit Form 8718. Amend 2010 tax return online Form 8871. Amend 2010 tax return online    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. Amend 2010 tax return online See Political Organization Income Tax Return , later. Amend 2010 tax return online    Some organizations do not have to use specific application forms. Amend 2010 tax return online The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Amend 2010 tax return online It is also shown in the Organization Reference Chart, later. Amend 2010 tax return online Power of attorney. Amend 2010 tax return online   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. Amend 2010 tax return online The power of attorney must specifically authorize an individual to represent your organization. Amend 2010 tax return online You cannot name an organization, firm, etc. Amend 2010 tax return online as your representative. Amend 2010 tax return online Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Amend 2010 tax return online The categories of individuals who can represent you before the IRS are listed on the form. Amend 2010 tax return online Non-exemption for terrorist organizations. Amend 2010 tax return online   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. Amend 2010 tax return online User fee. Amend 2010 tax return online   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Amend 2010 tax return online If you are filing Form 1023, user fee information is included in Part XI. Amend 2010 tax return online If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Amend 2010 tax return online and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Amend 2010 tax return online Your payment must accompany your request. Amend 2010 tax return online The IRS will not process a request unless the fee has been paid. Amend 2010 tax return online    For the current user fee amount and processing time for applications go to IRS. Amend 2010 tax return online gov and select “Charities and Non-Profits” from the buttons near the top. Amend 2010 tax return online Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. Amend 2010 tax return online You can also call 1-877-829-5500. Amend 2010 tax return online Required Inclusions Employer identification number (EIN). Amend 2010 tax return online   Every exempt organization must have an EIN, whether or not it has any employees. Amend 2010 tax return online An EIN is required before an exemption application is submitted. Amend 2010 tax return online Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. Amend 2010 tax return online The EIN is issued immediately once the application information is validated. Amend 2010 tax return online By telephone at 1-800-829-4933, from 7:00 a. Amend 2010 tax return online m. Amend 2010 tax return online to 7:00 p. Amend 2010 tax return online m. Amend 2010 tax return online local time, Monday through Friday. Amend 2010 tax return online The EIN is provided over the phone to an authorized individual. Amend 2010 tax return online By mailing or faxing Form SS-4, Application for Employer Identification Number. Amend 2010 tax return online If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. Amend 2010 tax return online    Use only one method for each entity so you do not receive more than one EIN for an entity. Amend 2010 tax return online   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. Amend 2010 tax return online Organizing documents. Amend 2010 tax return online   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. Amend 2010 tax return online   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Amend 2010 tax return online (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. Amend 2010 tax return online ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. Amend 2010 tax return online Bylaws. Amend 2010 tax return online   Bylaws alone are not organizing documents. Amend 2010 tax return online However, if your organization has adopted bylaws, include a current copy. Amend 2010 tax return online The bylaws need not be signed if submitted as an attachment. Amend 2010 tax return online   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. Amend 2010 tax return online    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Amend 2010 tax return online Conformed copy. Amend 2010 tax return online   A conformed copy is a copy that agrees with the original and all amendments to it. Amend 2010 tax return online If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. Amend 2010 tax return online With either option, the officer must certify that the document is a complete and accurate copy of the original. Amend 2010 tax return online A certificate of incorporation should be approved and dated by an appropriate state official. Amend 2010 tax return online Attachments. Amend 2010 tax return online    When submitting attachments, every attachment should show your organization's name and EIN. Amend 2010 tax return online It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. Amend 2010 tax return online Original documents. Amend 2010 tax return online   Do not submit original documents because they become part of the IRS file and cannot be returned. Amend 2010 tax return online Description of activities. Amend 2010 tax return online   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. Amend 2010 tax return online When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. Amend 2010 tax return online   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Amend 2010 tax return online The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. Amend 2010 tax return online   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Amend 2010 tax return online   Your application should describe completely and in detail your past, present, and planned activities. Amend 2010 tax return online Financial data. Amend 2010 tax return online   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). Amend 2010 tax return online For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Amend 2010 tax return online   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. Amend 2010 tax return online Exempt status established in application. Amend 2010 tax return online   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. Amend 2010 tax return online Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Amend 2010 tax return online If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Amend 2010 tax return online Incomplete application. Amend 2010 tax return online   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. Amend 2010 tax return online The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Amend 2010 tax return online   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. Amend 2010 tax return online   Generally, the user fee will not be refunded if an incomplete application is filed. Amend 2010 tax return online   Additional information may be requested if necessary to clarify the nature of your organization. Amend 2010 tax return online Application made under wrong paragraph of section 501(c). Amend 2010 tax return online   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. Amend 2010 tax return online If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. Amend 2010 tax return online It must also supply any additional information required for the application under the new paragraph. Amend 2010 tax return online Different application form needed. Amend 2010 tax return online   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Amend 2010 tax return online Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Amend 2010 tax return online If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Amend 2010 tax return online   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. Amend 2010 tax return online This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. Amend 2010 tax return online IRS responses. Amend 2010 tax return online   Organizations that submit a complete application will receive an acknowledgment from the IRS. Amend 2010 tax return online Others will receive a letter requesting more information or returning an incomplete application. Amend 2010 tax return online Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Amend 2010 tax return online These letters will be sent out as soon as possible after receipt of the organization's application. Amend 2010 tax return online Withdrawal of application. Amend 2010 tax return online   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. Amend 2010 tax return online However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. Amend 2010 tax return online The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. Amend 2010 tax return online Requests for withholding of information from the public. Amend 2010 tax return online   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Amend 2010 tax return online The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . Amend 2010 tax return online )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. Amend 2010 tax return online Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Amend 2010 tax return online ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Amend 2010 tax return online Be filed with the office where your organization files the documents in which the material to be withheld is contained. Amend 2010 tax return online Where to file. Amend 2010 tax return online   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). Amend 2010 tax return online    Form 8940, Request for Miscellaneous Determination. Amend 2010 tax return online You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Amend 2010 tax return online Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Amend 2010 tax return online See Form 8940 and instructions for more information. Amend 2010 tax return online Requests other than applications. Amend 2010 tax return online Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. Amend 2010 tax return online ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. Amend 2010 tax return online The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Amend 2010 tax return online R. Amend 2010 tax return online B. Amend 2010 tax return online 237. Amend 2010 tax return online Referral to EO Technical. Amend 2010 tax return online   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Amend 2010 tax return online EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Amend 2010 tax return online An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. Amend 2010 tax return online If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. Amend 2010 tax return online Reminder. Amend 2010 tax return online   The law requires payment of a user fee for determination letter requests. Amend 2010 tax return online Go to IRS. Amend 2010 tax return online gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Amend 2010 tax return online Payment must accompany each request. Amend 2010 tax return online Rulings and Determination Letters Elimination of the advance public charity status. Amend 2010 tax return online   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Amend 2010 tax return online Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. Amend 2010 tax return online The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. Amend 2010 tax return online See Elimination of the Advance Ruling Process . Amend 2010 tax return online An organization must describe fully the activities in which it expects to engage. Amend 2010 tax return online This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. Amend 2010 tax return online When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. Amend 2010 tax return online Adverse determination. Amend 2010 tax return online   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. Amend 2010 tax return online An organization can appeal a proposed adverse ruling or determination letter. Amend 2010 tax return online See Appeal Procedures , later. Amend 2010 tax return online Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. Amend 2010 tax return online (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). Amend 2010 tax return online ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. Amend 2010 tax return online If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. Amend 2010 tax return online If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. Amend 2010 tax return online A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. Amend 2010 tax return online Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Amend 2010 tax return online Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. Amend 2010 tax return online When revocation takes effect. Amend 2010 tax return online   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. Amend 2010 tax return online Material change in organization. Amend 2010 tax return online   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. Amend 2010 tax return online Relief from retroactivity. Amend 2010 tax return online   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. Amend 2010 tax return online For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Amend 2010 tax return online R. Amend 2010 tax return online B. Amend 2010 tax return online 126, sec. Amend 2010 tax return online 13 (or later update). Amend 2010 tax return online Foundations. Amend 2010 tax return online   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. Amend 2010 tax return online Written notice. Amend 2010 tax return online   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. Amend 2010 tax return online   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Amend 2010 tax return online The appeal procedures are discussed next. Amend 2010 tax return online Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. Amend 2010 tax return online This process does not apply to determinations issued by EO Technical. Amend 2010 tax return online Your organization must submit a statement of its views fully explaining its reasoning. Amend 2010 tax return online The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. Amend 2010 tax return online Representation. Amend 2010 tax return online   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Amend 2010 tax return online Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Amend 2010 tax return online   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Amend 2010 tax return online Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. Amend 2010 tax return online These forms can be obtained from the IRS. Amend 2010 tax return online For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Amend 2010 tax return online Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. Amend 2010 tax return online If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. Amend 2010 tax return online For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Amend 2010 tax return online The appeal should include the following information. Amend 2010 tax return online The organization's name, address, daytime telephone number, and employer identification number. Amend 2010 tax return online A statement that the organization wants to protest the determination. Amend 2010 tax return online A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Amend 2010 tax return online A statement of facts supporting the organization's position in any contested factual issue. Amend 2010 tax return online A statement outlining the law or other authority the organization is relying on. Amend 2010 tax return online A statement as to whether a conference at the Appeals Office is desired. Amend 2010 tax return online The statement of facts in item 4 must be declared true under penalties of perjury. Amend 2010 tax return online This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. Amend 2010 tax return online ”           Signature. Amend 2010 tax return online   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. Amend 2010 tax return online Be sure the appeal contains all of the information requested. Amend 2010 tax return online Incomplete appeals will be returned for completion. Amend 2010 tax return online If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. Amend 2010 tax return online The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. Amend 2010 tax return online An adverse decision can be appealed to the courts (discussed later). Amend 2010 tax return online The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Amend 2010 tax return online If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Amend 2010 tax return online Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. Amend 2010 tax return online EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. Amend 2010 tax return online Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. Amend 2010 tax return online The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). Amend 2010 tax return online In the case of a late-filed application, requesting relief under Regulations section 301. Amend 2010 tax return online 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). Amend 2010 tax return online The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Amend 2010 tax return online Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. Amend 2010 tax return online The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. Amend 2010 tax return online An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. Amend 2010 tax return online 270-day period. Amend 2010 tax return online   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. Amend 2010 tax return online See Application Procedures , earlier, for information needed to complete Form 1023. Amend 2010 tax return online   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. Amend 2010 tax return online The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. Amend 2010 tax return online Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. Amend 2010 tax return online For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. Amend 2010 tax return online S. Amend 2010 tax return online District Court or the U. Amend 2010 tax return online S. Amend 2010 tax return online Court of Federal Claims. Amend 2010 tax return online Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. Amend 2010 tax return online For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Amend 2010 tax return online In certain situations, your organization can file suit for a declaratory judgment in the U. Amend 2010 tax return online S. Amend 2010 tax return online District Court for the District of Columbia, the U. Amend 2010 tax return online S. Amend 2010 tax return online Court of Federal Claims, or the U. Amend 2010 tax return online S. Amend 2010 tax return online Tax Court. Amend 2010 tax return online This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. Amend 2010 tax return online However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. Amend 2010 tax return online Adverse notice of final determination. Amend 2010 tax return online   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. Amend 2010 tax return online Favorable court rulings - IRS procedure. Amend 2010 tax return online   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. Amend 2010 tax return online Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. Amend 2010 tax return online A central organization is an organization that has one or more subordinates under its general supervision or control. Amend 2010 tax return online A subordinate organization is a chapter, local, post, or unit of a central organization. Amend 2010 tax return online A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. Amend 2010 tax return online A subordinate organization may or may not be incorporated, but it must have an organizing document. Amend 2010 tax return online A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Amend 2010 tax return online A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). Amend 2010 tax return online If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. Amend 2010 tax return online If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. Amend 2010 tax return online If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. Amend 2010 tax return online Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. Amend 2010 tax return online You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Amend 2010 tax return online This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Amend 2010 tax return online A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Amend 2010 tax return online If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. Amend 2010 tax return online It need not forward documents already submitted. Amend 2010 tax return online However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. Amend 2010 tax return online Employer identification number. Amend 2010 tax return online   The central organization must have an EIN before it submits a completed exemption or group exemption application. Amend 2010 tax return online Each subordinate must have its own EIN, even if it has no employees. Amend 2010 tax return online When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Amend 2010 tax return online Information required for subordinate organizations. Amend 2010 tax return online   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. Amend 2010 tax return online The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. Amend 2010 tax return online Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). Amend 2010 tax return online A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Amend 2010 tax return online A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. Amend 2010 tax return online An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. Amend 2010 tax return online A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). Amend 2010 tax return online A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. Amend 2010 tax return online If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). Amend 2010 tax return online For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. Amend 2010 tax return online B. Amend 2010 tax return online 230 and Revenue Procedure 75-50, 1975-2 C. Amend 2010 tax return online B. Amend 2010 tax return online 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Amend 2010 tax return online For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Amend 2010 tax return online B. Amend 2010 tax return online 158, have been met. Amend 2010 tax return online A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Amend 2010 tax return online A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. Amend 2010 tax return online New 501(c)(3) organizations that want to be included. Amend 2010 tax return online   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). Amend 2010 tax return online The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Amend 2010 tax return online Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Amend 2010 tax return online The continued existence of the central organization. Amend 2010 tax return online The continued qualification of the central organization for exemption under section 501(c). Amend 2010 tax return online The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Amend 2010 tax return online The annual filing of an information return (Form 990, for example) by the central organization if required. Amend 2010 tax return online The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. Amend 2010 tax return online Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. Amend 2010 tax return online Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Amend 2010 tax return online A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. Amend 2010 tax return online Subordinates that have changed their names or addresses during the year. Amend 2010 tax return online Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. Amend 2010 tax return online Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. Amend 2010 tax return online An annotated directory of subordinates will not be accepted for this purpose. Amend 2010 tax return online If there were none of the above changes, the central organization must submit a statement to that effect. Amend 2010 tax return online The same information about new subordinates that was required in the initial application for group exemption. Amend 2010 tax return online (This information is listed in items 1 through 10, under Information required for subordinate organizations. Amend 2010 tax return online , earlier. Amend 2010 tax return online ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. Amend 2010 tax return online The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. Amend 2010 tax return online Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. Amend 2010 tax return online When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. Amend 2010 tax return online However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. Amend 2010 tax return online The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Amend 2010 tax return online Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 30-Mar-2014

The Amend 2010 Tax Return Online

Amend 2010 tax return online Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. Amend 2010 tax return online Proc. Amend 2010 tax return online 2010-18 Table of Contents SECTION 1. Amend 2010 tax return online PURPOSE SECTION 2. Amend 2010 tax return online BACKGROUND SECTION 3. Amend 2010 tax return online SCOPE SECTION 4. Amend 2010 tax return online APPLICATION SECTION 5. Amend 2010 tax return online EFFECTIVE DATE SECTION 6. Amend 2010 tax return online DRAFTING INFORMATION SECTION 1. Amend 2010 tax return online PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2010, including a separate table of inclusion amounts for lessees of trucks and vans. Amend 2010 tax return online The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Amend 2010 tax return online SECTION 2. Amend 2010 tax return online BACKGROUND . Amend 2010 tax return online 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Amend 2010 tax return online Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Amend 2010 tax return online The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Amend 2010 tax return online This change reflects the higher rate of price inflation for trucks and vans since 1988. Amend 2010 tax return online . Amend 2010 tax return online 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Amend 2010 tax return online The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Amend 2010 tax return online Under § 1. Amend 2010 tax return online 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Amend 2010 tax return online One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Amend 2010 tax return online Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Amend 2010 tax return online SECTION 3. Amend 2010 tax return online SCOPE . Amend 2010 tax return online 01 The limitations on depreciation deductions in section 4. Amend 2010 tax return online 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2010, and continue to apply for each taxable year that the passenger automobile remains in service. Amend 2010 tax return online . Amend 2010 tax return online 02 The tables in section 4. Amend 2010 tax return online 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. Amend 2010 tax return online Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Amend 2010 tax return online See Rev. Amend 2010 tax return online Proc. Amend 2010 tax return online 2005-13, 2005-1 C. Amend 2010 tax return online B. Amend 2010 tax return online 759, for passenger automobiles first leased before calendar year 2006; Rev. Amend 2010 tax return online Proc. Amend 2010 tax return online 2006-18, 2006-1 C. Amend 2010 tax return online B. Amend 2010 tax return online 645, for passenger automobiles first leased during calendar year 2006; Rev. Amend 2010 tax return online Proc. Amend 2010 tax return online 2007-30, 2007-1 C. Amend 2010 tax return online B. Amend 2010 tax return online 1104, for passenger automobiles first leased during calendar year 2007; Rev. Amend 2010 tax return online Proc. Amend 2010 tax return online 2008-22, 2008-12 I. Amend 2010 tax return online R. Amend 2010 tax return online B. Amend 2010 tax return online 658, for passenger automobiles first leased during calendar year 2008; and Rev. Amend 2010 tax return online Proc. Amend 2010 tax return online 2009-24, 2009-17 I. Amend 2010 tax return online R. Amend 2010 tax return online B. Amend 2010 tax return online 885, for passenger automobiles first leased during calendar year 2009. Amend 2010 tax return online SECTION 4. Amend 2010 tax return online APPLICATION . Amend 2010 tax return online 01 Limitations on Depreciation Deductions for Certain Automobiles. Amend 2010 tax return online (1) Amount of the inflation adjustment. Amend 2010 tax return online (a) Passenger automobiles (other than trucks or vans). Amend 2010 tax return online Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Amend 2010 tax return online The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Amend 2010 tax return online The new car component of the CPI was 115. Amend 2010 tax return online 2 for October 1987 and 137. Amend 2010 tax return online 851 for October 2009. Amend 2010 tax return online The October 2009 index exceeded the October 1987 index by 22. Amend 2010 tax return online 651. Amend 2010 tax return online Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. Amend 2010 tax return online 66 percent (22. Amend 2010 tax return online 651/115. Amend 2010 tax return online 2 x 100%). Amend 2010 tax return online The dollar limitations in § 280F(a) are multiplied by a factor of 0. Amend 2010 tax return online 1966, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2010. Amend 2010 tax return online This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. Amend 2010 tax return online (b) Trucks and vans. Amend 2010 tax return online To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. Amend 2010 tax return online The new truck component of the CPI was 112. Amend 2010 tax return online 4 for October 1987 and 140. Amend 2010 tax return online 897 for October 2009. Amend 2010 tax return online The October 2009 index exceeded the October 1987 index by 28. Amend 2010 tax return online 497. Amend 2010 tax return online Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. Amend 2010 tax return online 35 percent (28. Amend 2010 tax return online 497/112. Amend 2010 tax return online 4 x 100%). Amend 2010 tax return online The dollar limitations in § 280F(a) are multiplied by a factor of 0. Amend 2010 tax return online 2535, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Amend 2010 tax return online This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. Amend 2010 tax return online (2) Amount of the limitation. Amend 2010 tax return online Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. Amend 2010 tax return online Use Table 1 for a passenger automobile (other than a truck or van) and Table 2 for a truck or van placed in service in calendar year 2010. Amend 2010 tax return online REV. Amend 2010 tax return online PROC. Amend 2010 tax return online 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Amend 2010 tax return online PROC. Amend 2010 tax return online 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . Amend 2010 tax return online 02 Inclusions in Income of Lessees of Passenger Automobiles. Amend 2010 tax return online A taxpayer must follow the procedures in § 1. Amend 2010 tax return online 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. Amend 2010 tax return online In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. Amend 2010 tax return online REV. Amend 2010 tax return online PROC. Amend 2010 tax return online 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. Amend 2010 tax return online PROC. Amend 2010 tax return online 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. Amend 2010 tax return online EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. Amend 2010 tax return online SECTION 6. Amend 2010 tax return online DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Amend 2010 tax return online Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Amend 2010 tax return online For further information regarding this revenue procedure, contact Mr. Amend 2010 tax return online Harvey at (202) 622-4930 (not a toll-free call). Amend 2010 tax return online Prev  Up  Next   Home   More Internal Revenue Bulletins