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E File State Tax Return

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E File State Tax Return

E file state tax return Index A Additional Medicare Tax, Step 5. E file state tax return , Line 18. E file state tax return Address change, Change of address. E file state tax return Adjustments to income Estimated tax, Adjustments to income. E file state tax return Withholding allowances, Adjustments to income (worksheet line 4). E file state tax return Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). E file state tax return AGI, AGI. E file state tax return Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. E file state tax return Annualized estimated tax worksheets, Worksheet 2-9. E file state tax return 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. E file state tax return 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. E file state tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. E file state tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. E file state tax return 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. E file state tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. E file state tax return 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. E file state tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. E file state tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. E file state tax return Credit against income tax, Backup withholding. E file state tax return C Capital gains and losses Annualized estimated tax, Tax on net capital gain. E file state tax return Estimated tax on net capital gain, Tax on net capital gain. E file state tax return Qualified dividends, Tax on qualified dividends and capital gains. E file state tax return Casualty and theft losses, Itemized deductions (worksheet line 1). E file state tax return Waiver of penalty, Waiver of Penalty Change of address, Change of address. E file state tax return Change of name, Name changed. E file state tax return Charitable contributions, Itemized deductions (worksheet line 1). E file state tax return Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). E file state tax return Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). E file state tax return Claim of right, Itemized deductions (worksheet line 1). E file state tax return Commodity credit corporation loans, Federal Payments Community property states, Community property states. E file state tax return Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). E file state tax return Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). E file state tax return Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). E file state tax return Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. E file state tax return Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). E file state tax return Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. E file state tax return Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. E file state tax return Domestic help, Household workers. E file state tax return Definition, Household workers. E file state tax return Withholding, Household workers. E file state tax return E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. E file state tax return Nonaccountable plans, Nonaccountable plan. E file state tax return Reimbursements, Expense allowances. E file state tax return Employer Identification Numbers (EINs), Taxpayer identification number. E file state tax return Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. E file state tax return , Employer's error. E file state tax return Repaying withheld tax, Repaying withheld tax. E file state tax return Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. E file state tax return Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). E file state tax return Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. E file state tax return Aliens, Aliens, Nonresident aliens. E file state tax return Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. E file state tax return Change of address, Change of address. E file state tax return Change of name, Name changed. E file state tax return Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. E file state tax return Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. E file state tax return , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. E file state tax return Higher income individuals, Higher income taxpayers. E file state tax return How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. E file state tax return Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. E file state tax return , Tax on net capital gain. E file state tax return No standard deduction, No standard deduction. E file state tax return Nonresident aliens, Nonresident aliens. E file state tax return Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. E file state tax return Separate returns, Separate Returns Sick pay, Estimated tax. E file state tax return Standard deduction, Standard deduction—line 2. E file state tax return , Line 7. E file state tax return Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. E file state tax return , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. E file state tax return 2014 Estimated Tax Worksheet, Worksheet 2-2. E file state tax return 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. E file state tax return 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. E file state tax return Foreign earned income, Worksheet 2-8. E file state tax return 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. E file state tax return 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. E file state tax return 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. E file state tax return 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. E file state tax return 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. E file state tax return 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. E file state tax return 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. E file state tax return 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. E file state tax return Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. E file state tax return Good for only one year, An exemption is good for only 1 year. E file state tax return Itemized deductions, Itemizing deductions or claiming exemptions or credits. E file state tax return Students, Students. E file state tax return Exemptions, Line 10. E file state tax return Dependents, Dependents. E file state tax return Expected taxable income, Exemptions—line 4. E file state tax return Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). E file state tax return Self, Self. E file state tax return Spouse, Spouse. E file state tax return Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). E file state tax return Allowances, Expense allowances. E file state tax return F Farmers Estimated tax, Special Rules, Farmers and fishermen. E file state tax return , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. E file state tax return Gross income, Gross income from farming. E file state tax return Joint returns, Joint returns. E file state tax return Required annual payment, Farmers and fishermen. E file state tax return Underpayment penalty, Farmers and fishermen. E file state tax return , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. E file state tax return Withholding for farmworkers, Farmworkers. E file state tax return Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. E file state tax return Farmers and fishermen, Fiscal year farmers and fishermen. E file state tax return Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. E file state tax return , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. E file state tax return Gross income, Gross income from fishing. E file state tax return Joint returns, Joint returns. E file state tax return Required annual payment, Farmers and fishermen. E file state tax return Underpayment penalty, Farmers and fishermen. E file state tax return , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. E file state tax return Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. E file state tax return , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. E file state tax return Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. E file state tax return , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. E file state tax return Number of allowances claimed, Only one job (worksheet line B). E file state tax return Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. E file state tax return Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. E file state tax return Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. E file state tax return Form W-9, Withholding rules. E file state tax return Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. E file state tax return Fringe benefits, Taxable Fringe Benefits, More information. E file state tax return G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). E file state tax return , Form W-2G Winnings, Form W-2G Gross income, Gross income. E file state tax return Farming, Gross income from farming. E file state tax return Fishing, Gross income from fishing. E file state tax return H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). E file state tax return Withholding allowance, Head of household filing status (worksheet line E). E file state tax return Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. E file state tax return Underpayment penalty, Higher income taxpayers. E file state tax return Household workers, Household workers. E file state tax return I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. E file state tax return IRS withholding calculator, IRS Withholding Calculator. E file state tax return Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). E file state tax return Estimated tax, expected taxable income, Itemized deductions—line 2. E file state tax return Exemption from withholding, Itemizing deductions or claiming exemptions or credits. E file state tax return Gambling losses, Itemized deductions (worksheet line 1). E file state tax return , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. E file state tax return Farmers and fishermen, Joint returns. E file state tax return Underpayment penalty, 2012 separate returns and 2013 joint return. E file state tax return M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. E file state tax return (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. E file state tax return Withholding allowances, Married individuals. E file state tax return Medical and dental expenses, Itemized deductions (worksheet line 1). E file state tax return Military retirement pay, Military retirees. E file state tax return , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. E file state tax return N Name change, Name changed. E file state tax return Net investment income tax, Step 5. E file state tax return , Line 18. E file state tax return NIIT, Step 5. E file state tax return , Line 18. E file state tax return Noncitizens Estimated tax, Aliens Withholding, Single. E file state tax return , Employees who are not citizens or residents. E file state tax return Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. E file state tax return Individual taxpayer identification numbers (ITINs), Taxpayer identification number. E file state tax return O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. E file state tax return Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. E file state tax return Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. E file state tax return Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). E file state tax return Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. E file state tax return Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. E file state tax return Excess, Accountable plan. E file state tax return Reporting Fringe benefits, How your employer reports your benefits. E file state tax return Gambling winnings, Information to give payer. E file state tax return Tips to employer, Reporting tips to your employer. E file state tax return Required annual payment, Required Annual Payment— Line 14c, Example. E file state tax return Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. E file state tax return Self-employment tax, Self-employment income. E file state tax return Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. E file state tax return Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. E file state tax return Single marital status, Single. E file state tax return Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. E file state tax return Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. E file state tax return Marital status, Marital Status Personal Allowances Worksheet, Spouse. E file state tax return Standard deduction, Standard deduction—line 2. E file state tax return , Line 7. E file state tax return State and local income taxes and property taxes, Itemized deductions (worksheet line 1). E file state tax return State or local deferred compensation plan payments, Periodic Payments Students, Students. E file state tax return Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. E file state tax return Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. E file state tax return Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. E file state tax return Tips, Tips, More information. E file state tax return Total income, Total income. E file state tax return Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. E file state tax return TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. E file state tax return Amended estimated tax, Underpayment penalty. E file state tax return Amended returns, Amended returns. E file state tax return Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. E file state tax return Capital gains (Worksheet 4-1), Worksheet 4-1. E file state tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. E file state tax return , Farmers and Fishermen, Farmers and fishermen. E file state tax return Figuring, IRS can figure the penalty for you. E file state tax return , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. E file state tax return Joint returns, 2012 separate returns and 2013 joint return. E file state tax return Lowering or eliminating, Lowering or eliminating the penalty. E file state tax return Minimum required each period, Minimum required each period. E file state tax return No penalty, No penalty. E file state tax return No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. E file state tax return , Actual withholding method. E file state tax return Penalty figured for each period, Penalty figured separately for each period. E file state tax return Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. E file state tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. E file state tax return Waiver, Waiver of Penalty When charged, When penalty is charged. E file state tax return Unemployment compensation, Unemployment Compensation, Form 1099-G. E file state tax return W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. E file state tax return , Only one job (worksheet line B). E file state tax return Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. E file state tax return Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. E file state tax return Domestic help, Household workers. E file state tax return Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. E file state tax return Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. E file state tax return Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. E file state tax return , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. E file state tax return , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. E file state tax return Household workers, Household workers. E file state tax return Marital status, Marital Status Married taxpayers, Married. E file state tax return , Married individuals. E file state tax return Multiple jobs, Multiple jobs. E file state tax return Noncitizens, Single. E file state tax return , Employees who are not citizens or residents. E file state tax return Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. E file state tax return Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. E file state tax return Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. E file state tax return , Actual withholding method. E file state tax return Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. E file state tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. E file state tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. E file state tax return 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. E file state tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. E file state tax return 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. E file state tax return 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. E file state tax return 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. E file state tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. E file state tax return Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. E file state tax return 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. E file state tax return 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. E file state tax return 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. E file state tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. E file state tax return 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. E file state tax return 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. E file state tax return 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. E file state tax return 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. E file state tax return 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
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The E File State Tax Return

E file state tax return 1. E file state tax return   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. E file state tax return For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. E file state tax return If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. E file state tax return 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. E file state tax return Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. E file state tax return Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. E file state tax return 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. E file state tax return 3. E file state tax return If your organization is a central organization with exempt status, see Group Exemption Letter , later. E file state tax return All applications must be signed by an authorized individual. E file state tax return Form 1023, Application for Recognition of Exemption. E file state tax return   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. E file state tax return Form 1024, Application for Recognition of Exemption Under Section 501(a). E file state tax return    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. E file state tax return , 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. E file state tax return , 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. E file state tax return of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. E file state tax return  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. E file state tax return Letter application. E file state tax return   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. E file state tax return See Required Inclusions for the information to include with the letter application. E file state tax return Form 1028. E file state tax return   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. E file state tax return You must also submit Form 8718. E file state tax return Form 8871. E file state tax return    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. E file state tax return See Political Organization Income Tax Return , later. E file state tax return    Some organizations do not have to use specific application forms. E file state tax return The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. E file state tax return It is also shown in the Organization Reference Chart, later. E file state tax return Power of attorney. E file state tax return   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. E file state tax return The power of attorney must specifically authorize an individual to represent your organization. E file state tax return You cannot name an organization, firm, etc. E file state tax return as your representative. E file state tax return Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. E file state tax return The categories of individuals who can represent you before the IRS are listed on the form. E file state tax return Non-exemption for terrorist organizations. E file state tax return   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. E file state tax return User fee. E file state tax return   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. E file state tax return If you are filing Form 1023, user fee information is included in Part XI. E file state tax return If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. E file state tax return and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. E file state tax return Your payment must accompany your request. E file state tax return The IRS will not process a request unless the fee has been paid. E file state tax return    For the current user fee amount and processing time for applications go to IRS. E file state tax return gov and select “Charities and Non-Profits” from the buttons near the top. E file state tax return 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. E file state tax return You can also call 1-877-829-5500. E file state tax return Required Inclusions Employer identification number (EIN). E file state tax return   Every exempt organization must have an EIN, whether or not it has any employees. E file state tax return An EIN is required before an exemption application is submitted. E file state tax return 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. E file state tax return The EIN is issued immediately once the application information is validated. E file state tax return By telephone at 1-800-829-4933, from 7:00 a. E file state tax return m. E file state tax return to 7:00 p. E file state tax return m. E file state tax return local time, Monday through Friday. E file state tax return The EIN is provided over the phone to an authorized individual. E file state tax return By mailing or faxing Form SS-4, Application for Employer Identification Number. E file state tax return 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. E file state tax return    Use only one method for each entity so you do not receive more than one EIN for an entity. E file state tax return   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. E file state tax return Organizing documents. E file state tax return   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. E file state tax return   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. E file state tax return (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. E file state tax return ) 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. E file state tax return Bylaws. E file state tax return   Bylaws alone are not organizing documents. E file state tax return However, if your organization has adopted bylaws, include a current copy. E file state tax return The bylaws need not be signed if submitted as an attachment. E file state tax return   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. E file state tax return    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). E file state tax return Conformed copy. E file state tax return   A conformed copy is a copy that agrees with the original and all amendments to it. E file state tax return 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. E file state tax return With either option, the officer must certify that the document is a complete and accurate copy of the original. E file state tax return A certificate of incorporation should be approved and dated by an appropriate state official. E file state tax return Attachments. E file state tax return    When submitting attachments, every attachment should show your organization's name and EIN. E file state tax return 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. E file state tax return Original documents. E file state tax return   Do not submit original documents because they become part of the IRS file and cannot be returned. E file state tax return Description of activities. E file state tax return   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. E file state tax return 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. E file state tax return   To determine the information you need to provide, you should study the part of this publication that applies to your organization. E file state tax return 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. E file state tax return   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. E file state tax return   Your application should describe completely and in detail your past, present, and planned activities. E file state tax return Financial data. E file state tax return   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). E file state tax return For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. E file state tax return   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. E file state tax return Exempt status established in application. E file state tax return   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. E file state tax return Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. E file state tax return If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. E file state tax return Incomplete application. E file state tax return   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. E file state tax return The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. E file state tax return   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. E file state tax return   Generally, the user fee will not be refunded if an incomplete application is filed. E file state tax return   Additional information may be requested if necessary to clarify the nature of your organization. E file state tax return Application made under wrong paragraph of section 501(c). E file state tax return   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. E file state tax return 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. E file state tax return It must also supply any additional information required for the application under the new paragraph. E file state tax return Different application form needed. E file state tax return   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. E file state tax return Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. E file state tax return If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. E file state tax return   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. E file state tax return 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. E file state tax return IRS responses. E file state tax return   Organizations that submit a complete application will receive an acknowledgment from the IRS. E file state tax return Others will receive a letter requesting more information or returning an incomplete application. E file state tax return Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. E file state tax return These letters will be sent out as soon as possible after receipt of the organization's application. E file state tax return Withdrawal of application. E file state tax return   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. E file state tax return 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. E file state tax return 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. E file state tax return Requests for withholding of information from the public. E file state tax return   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. E file state tax return 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 . E file state tax return )   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. E file state tax return Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. E file state tax return ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. E file state tax return Be filed with the office where your organization files the documents in which the material to be withheld is contained. E file state tax return Where to file. E file state tax return   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). E file state tax return    Form 8940, Request for Miscellaneous Determination. E file state tax return You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. E file state tax return Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. E file state tax return See Form 8940 and instructions for more information. E file state tax return Requests other than applications. E file state tax return 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. E file state tax return ) 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. E file state tax return The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. E file state tax return R. E file state tax return B. E file state tax return 237. E file state tax return Referral to EO Technical. E file state tax return   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. E file state tax return 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. E file state tax return 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. E file state tax return 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. E file state tax return Reminder. E file state tax return   The law requires payment of a user fee for determination letter requests. E file state tax return Go to IRS. E file state tax return gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. E file state tax return Payment must accompany each request. E file state tax return Rulings and Determination Letters Elimination of the advance public charity status. E file state tax return   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. E file state tax return 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. E file state tax return 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. E file state tax return See Elimination of the Advance Ruling Process . E file state tax return An organization must describe fully the activities in which it expects to engage. E file state tax return 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. E file state tax return 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. E file state tax return Adverse determination. E file state tax return   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. E file state tax return An organization can appeal a proposed adverse ruling or determination letter. E file state tax return See Appeal Procedures , later. E file state tax return 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. E file state tax return (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). E file state tax return ) 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. E file state tax return 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. E file state tax return 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. E file state tax return 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. E file state tax return Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. E file state tax return 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. E file state tax return When revocation takes effect. E file state tax return   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. E file state tax return Material change in organization. E file state tax return   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. E file state tax return Relief from retroactivity. E file state tax return   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. E file state tax return For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. E file state tax return R. E file state tax return B. E file state tax return 126, sec. E file state tax return 13 (or later update). E file state tax return Foundations. E file state tax return   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. E file state tax return Written notice. E file state tax return   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. E file state tax return   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. E file state tax return The appeal procedures are discussed next. E file state tax return 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. E file state tax return This process does not apply to determinations issued by EO Technical. E file state tax return Your organization must submit a statement of its views fully explaining its reasoning. E file state tax return 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. E file state tax return Representation. E file state tax return   A principal officer or trustee can represent an organization at any level of appeal within the IRS. E file state tax return Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. E file state tax return   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. E file state tax return 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. E file state tax return These forms can be obtained from the IRS. E file state tax return For more information, see Publication 947, Practice Before the IRS and Power of Attorney. E file state tax return 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. E file state tax return 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. E file state tax return For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. E file state tax return The appeal should include the following information. E file state tax return The organization's name, address, daytime telephone number, and employer identification number. E file state tax return A statement that the organization wants to protest the determination. E file state tax return A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. E file state tax return A statement of facts supporting the organization's position in any contested factual issue. E file state tax return A statement outlining the law or other authority the organization is relying on. E file state tax return A statement as to whether a conference at the Appeals Office is desired. E file state tax return The statement of facts in item 4 must be declared true under penalties of perjury. E file state tax return 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. E file state tax return ”           Signature. E file state tax return   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. E file state tax return Be sure the appeal contains all of the information requested. E file state tax return Incomplete appeals will be returned for completion. E file state tax return 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. E file state tax return 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. E file state tax return An adverse decision can be appealed to the courts (discussed later). E file state tax return 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. E file state tax return If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. E file state tax return 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. E file state tax return 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. E file state tax return 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. E file state tax return 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). E file state tax return In the case of a late-filed application, requesting relief under Regulations section 301. E file state tax return 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). E file state tax return The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. E file state tax return 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. E file state tax return 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. E file state tax return 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. E file state tax return 270-day period. E file state tax return   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. E file state tax return See Application Procedures , earlier, for information needed to complete Form 1023. E file state tax return   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. E file state tax return 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. E file state tax return 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. E file state tax return 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. E file state tax return S. E file state tax return District Court or the U. E file state tax return S. E file state tax return Court of Federal Claims. E file state tax return 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. E file state tax return For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. E file state tax return In certain situations, your organization can file suit for a declaratory judgment in the U. E file state tax return S. E file state tax return District Court for the District of Columbia, the U. E file state tax return S. E file state tax return Court of Federal Claims, or the U. E file state tax return S. E file state tax return Tax Court. E file state tax return 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. E file state tax return 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. E file state tax return Adverse notice of final determination. E file state tax return   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. E file state tax return Favorable court rulings - IRS procedure. E file state tax return   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. E file state tax return 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. E file state tax return A central organization is an organization that has one or more subordinates under its general supervision or control. E file state tax return A subordinate organization is a chapter, local, post, or unit of a central organization. E file state tax return 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. E file state tax return A subordinate organization may or may not be incorporated, but it must have an organizing document. E file state tax return A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. E file state tax return 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). E file state tax return 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. E file state tax return 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. E file state tax return 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. E file state tax return 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. E file state tax return You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. E file state tax return This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. E file state tax return A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. E file state tax return 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. E file state tax return It need not forward documents already submitted. E file state tax return 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. E file state tax return Employer identification number. E file state tax return   The central organization must have an EIN before it submits a completed exemption or group exemption application. E file state tax return Each subordinate must have its own EIN, even if it has no employees. E file state tax return When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. E file state tax return Information required for subordinate organizations. E file state tax return   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. E file state tax return 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. E file state tax return 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). E file state tax return A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. E file state tax return 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. E file state tax return 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. E file state tax return 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). E file state tax return 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. E file state tax return 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). E file state tax return 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. E file state tax return B. E file state tax return 230 and Revenue Procedure 75-50, 1975-2 C. E file state tax return B. E file state tax return 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). E file state tax return For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. E file state tax return B. E file state tax return 158, have been met. E file state tax return A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. E file state tax return 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. E file state tax return New 501(c)(3) organizations that want to be included. E file state tax return   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). E file state tax return The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . E file state tax return Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. E file state tax return The continued existence of the central organization. E file state tax return The continued qualification of the central organization for exemption under section 501(c). E file state tax return The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). E file state tax return The annual filing of an information return (Form 990, for example) by the central organization if required. E file state tax return 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. E file state tax return 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. E file state tax return Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. E file state tax return 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. E file state tax return Subordinates that have changed their names or addresses during the year. E file state tax return 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. E file state tax return 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. E file state tax return An annotated directory of subordinates will not be accepted for this purpose. E file state tax return If there were none of the above changes, the central organization must submit a statement to that effect. E file state tax return The same information about new subordinates that was required in the initial application for group exemption. E file state tax return (This information is listed in items 1 through 10, under Information required for subordinate organizations. E file state tax return , earlier. E file state tax return ) 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. E file state tax return 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. E file state tax return 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. E file state tax return 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. E file state tax return 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. E file state tax return The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. E file state tax return Prev  Up  Next   Home   More Online Publications