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E File 2012 Taxes
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E File 2012 Taxes
E file 2012 taxes 1. E file 2012 taxes Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). E file 2012 taxes These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). E file 2012 taxes In addition, the following are subject to the tax on unrelated business income. E file 2012 taxes Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). E file 2012 taxes State and municipal colleges and universities. E file 2012 taxes Qualified state tuition programs. E file 2012 taxes Medical savings accounts (MSAs) described in section 220(d). E file 2012 taxes Coverdell savings accounts described in section 530. E file 2012 taxes U. E file 2012 taxes S. E file 2012 taxes instrumentalities. E file 2012 taxes A corporation that is a U. E file 2012 taxes S. E file 2012 taxes instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. E file 2012 taxes Colleges and universities. E file 2012 taxes Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. E file 2012 taxes As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). E file 2012 taxes The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. E file 2012 taxes It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. E file 2012 taxes If the business activity is unrelated, the income in both instances will be subject to the tax. E file 2012 taxes If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. E file 2012 taxes Title-holding corporations. E file 2012 taxes When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. E file 2012 taxes Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. E file 2012 taxes However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. E file 2012 taxes Example. E file 2012 taxes X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. E file 2012 taxes During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. E file 2012 taxes X also receives $100,000 from source N, which is not related to A's exempt function. E file 2012 taxes X and A file a consolidated return for the tax year. E file 2012 taxes X has unrelated business income of $100,000. E file 2012 taxes Prev Up Next Home More Online Publications
Understanding Your CP160 Notice
You received this notice to remind you of the amount you owe in tax, penalty and interest.
What you need to do
- Read your notice carefully ― it will explain how much money you owe on your taxes.
You may want to...
- Download copies of the following materials (if they weren't included with your notice):
- Call 1-800-829-FORM to have forms and publications mailed to you.
- Complete and send us a Form 2848, Power of Attorney and Declaration of Representative to authorize someone (such as an accountant) to contact us on your behalf.
- Make payment arrangements if you cannot pay the full amount you owe.
- Learn more about your payment options here.
Answers to Common Questions
Am I charged interest on the money I owe?
Yes, interest accrues on your unpaid balance until you pay it in full.
Do I receive a penalty if I cannot pay the full amount?
Yes, you receive a late payment penalty.
What happens if I cannot pay the full amount I owe?
You can arrange to make a payment plan with us if you cannot pay the full amount you owe.
How can I set up a payment plan?
Call the toll-free number listed on the top right corner of your notice to discuss payment options or learn more about payment arrangements here.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions for which you may qualify. In many cases, you can file free. Learn more about how to file electronically here.
Page Last Reviewed or Updated: 26-Mar-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The E File 2012 Taxes
E file 2012 taxes Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. E file 2012 taxes This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. E file 2012 taxes The chapters are divided into separate sections based on when the changes take effect. E file 2012 taxes For example, this publication covers the following topics. E file 2012 taxes Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. E file 2012 taxes New deduction available for educator expenses. E file 2012 taxes Limit on the use of the non-accrual experience method of accounting. E file 2012 taxes Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. E file 2012 taxes Extension of the welfare-to-work credit and work opportunity credit. E file 2012 taxes New 5-year carryback rule for net operating losses (NOLs). E file 2012 taxes See the discussion of each topic for more information. E file 2012 taxes Certain changes had a major effect on two of the publications we issued for 2001. E file 2012 taxes We published supplements to those two publications and they have been included in this publication as follows. E file 2012 taxes Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. E file 2012 taxes This discusses the increase in the amount of depreciation deduction for certain automobiles. E file 2012 taxes Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. E file 2012 taxes This discusses the special depreciation allowance for property acquired after September 10, 2001. E file 2012 taxes Adjusting your withholding or estimated tax payments for 2002. E file 2012 taxes If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. E file 2012 taxes If your tax will decrease, you can get the benefit of lower taxes throughout the year. E file 2012 taxes If you will owe more tax, you can avoid a penalty when you file your tax return. E file 2012 taxes See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. E file 2012 taxes See chapter 6 for information on ordering forms and publications. E file 2012 taxes To adjust your. E file 2012 taxes . E file 2012 taxes . E file 2012 taxes . E file 2012 taxes Get Form. E file 2012 taxes . E file 2012 taxes . E file 2012 taxes And Publication. E file 2012 taxes . E file 2012 taxes . E file 2012 taxes Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. E file 2012 taxes The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file 2012 taxes You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. E file 2012 taxes Comments and suggestions. E file 2012 taxes We welcome your comments about this publication. E file 2012 taxes You can e-mail us while visiting our web site at www. E file 2012 taxes irs. E file 2012 taxes gov. E file 2012 taxes You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. E file 2012 taxes NW Washington, DC 20224 We respond to many letters by telephone. E file 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file 2012 taxes Prev Up Next Home More Online Publications