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Federal Tax Return Forms

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Federal Tax Return Forms

Federal tax return forms Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Federal tax return forms Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Federal tax return forms Simplified Method to be used, Who must use the Simplified Method. Federal tax return forms 5% owners, 5% owners. Federal tax return forms A Age 70, Age 70½. Federal tax return forms Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Federal tax return forms Defined, Annuity. Federal tax return forms Fixed-period, Fixed-period annuities. Federal tax return forms , Fixed-period annuity. Federal tax return forms Guaranteed payments, Guaranteed payments. Federal tax return forms Joint and survivor annuities, Joint and survivor annuities. Federal tax return forms Minimum distributions from, Minimum distributions from an annuity plan. Federal tax return forms Payments under, Annuity payments. Federal tax return forms Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Federal tax return forms Rollovers, Annuity contracts. Federal tax return forms (see also Rollovers) Single-life, Annuities for a single life. Federal tax return forms , Single-life annuity. Federal tax return forms Starting date of, Annuity starting date defined. Federal tax return forms , Who must use the Simplified Method. Federal tax return forms , Annuity starting before November 19, 1996. Federal tax return forms , Annuity starting date. Federal tax return forms Before November 19, 1996, Annuity starting before November 19, 1996. Federal tax return forms Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Federal tax return forms Variable annuities, Variable annuities. Federal tax return forms , Variable Annuities, Death benefits. Federal tax return forms Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Federal tax return forms Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Federal tax return forms D Death benefits, Death benefits. Federal tax return forms Death of employee, Distributions after the employee's death. Federal tax return forms , Survivors of employees. Federal tax return forms Death of retiree, Survivors of retirees. Federal tax return forms Deductible voluntary employee contributions, Deductible voluntary employee contributions. Federal tax return forms Defined contribution plans, Defined contribution plan. Federal tax return forms Designated Roth accounts Costs, Designated Roth accounts. Federal tax return forms Defined, Designated Roth account. Federal tax return forms Qualified distributions, Designated Roth accounts. Federal tax return forms Rollovers, Designated Roth accounts. Federal tax return forms Disability pensions, Disability pensions. Federal tax return forms , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Federal tax return forms Early distributions and penalty tax, Payment to you option. Federal tax return forms , Tax on Early Distributions Employer securities, Distributions of employer securities. Federal tax return forms Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Federal tax return forms , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Federal tax return forms Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Federal tax return forms Qualified reservist, Qualified reservist distributions. Federal tax return forms U. Federal tax return forms S. Federal tax return forms savings bonds, Distribution of U. Federal tax return forms S. Federal tax return forms savings bonds. Federal tax return forms Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Federal tax return forms , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Federal tax return forms Estate tax, Reduction for federal estate tax. Federal tax return forms Deduction, Estate tax deduction. Federal tax return forms Estimated tax, Estimated tax. Federal tax return forms Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Federal tax return forms Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Federal tax return forms F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Federal tax return forms S. Federal tax return forms savings bonds. Federal tax return forms Fixed-period annuities, Fixed-period annuities. Federal tax return forms , Fixed-period annuity. Federal tax return forms Foreign employment contributions, Foreign employment contributions. Federal tax return forms Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Federal tax return forms Form 1040/1040A Rollovers, How to report. Federal tax return forms Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Federal tax return forms Form 1099-INT U. Federal tax return forms S. Federal tax return forms savings bonds distributions, Distribution of U. Federal tax return forms S. Federal tax return forms savings bonds. Federal tax return forms Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Federal tax return forms Exceptions to tax, Exceptions to tax. Federal tax return forms Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Federal tax return forms Rollovers, How to report. Federal tax return forms Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Federal tax return forms Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Federal tax return forms Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Federal tax return forms Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Federal tax return forms Form RRB-1099-R, Form RRB-1099-R. Federal tax return forms Form W-4P Withholding from retirement plan payments, Choosing no withholding. Federal tax return forms , Nonperiodic distributions. Federal tax return forms Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Federal tax return forms Frozen deposits, Frozen deposits. Federal tax return forms Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Federal tax return forms Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Federal tax return forms H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Federal tax return forms I In-plan Roth rollovers, In-plan Roth rollovers. Federal tax return forms Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Federal tax return forms Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Federal tax return forms J Joint and survivor annuities, Joint and survivor annuities. Federal tax return forms L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Federal tax return forms Lump-sum distributions, Distributions of employer securities. Federal tax return forms , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Federal tax return forms Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Federal tax return forms Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Federal tax return forms Multiple-lives annuities, Multiple-lives annuity. Federal tax return forms N Net Investment Income Tax, Net investment income tax. Federal tax return forms , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Federal tax return forms Deferring tax on, Distributions of employer securities. Federal tax return forms Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Federal tax return forms Loans treated as distributions from, Effect on investment in the contract. Federal tax return forms Nonresident aliens Railroad retirement, Nonresident aliens. Federal tax return forms P Partial rollovers, Partial rollovers. Federal tax return forms Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Federal tax return forms Disability pensions, Disability pensions. Federal tax return forms , Disability Pensions Types of, Types of pensions and annuities. Federal tax return forms Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Federal tax return forms Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Federal tax return forms , Qualified domestic relations order (QDRO). Federal tax return forms Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Federal tax return forms Qualified employee annuities Defined, Qualified employee annuity. Federal tax return forms Simplified Method to be used, Who must use the Simplified Method. Federal tax return forms Qualified employee plans Defined, Qualified employee plan. Federal tax return forms Simplified Method to be used, Who must use the Simplified Method. Federal tax return forms Qualified plans, Who must use the General Rule. Federal tax return forms (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Federal tax return forms Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Federal tax return forms Rollovers, Qualified retirement plan. Federal tax return forms Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Federal tax return forms R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Federal tax return forms Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Federal tax return forms Reemployment, Reemployment. Federal tax return forms Related employers and related plans, Related employers and related plans. Federal tax return forms Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Federal tax return forms Required beginning date, Required beginning date. Federal tax return forms Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Federal tax return forms Retirement bonds, Retirement bonds. Federal tax return forms Rollovers, Rollovers, Choosing the right option. Federal tax return forms 20% tax rate on distribution, Eligible rollover distribution. Federal tax return forms Comparison of direct payment vs. Federal tax return forms direct rollover (Table 1), Choosing the right option. Federal tax return forms Direct rollover to another qualified plan, Eligible rollover distribution. Federal tax return forms , Direct rollover option. Federal tax return forms In-plan Roth, In-plan Roth rollovers. Federal tax return forms Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Federal tax return forms Nontaxable amounts, Rollover of nontaxable amounts. Federal tax return forms Notice to recipients of eligible rollover distribution, Written explanation to recipients. Federal tax return forms Property and cash distributed, Property and cash distributed. Federal tax return forms Roth IRAs, Rollovers to Roth IRAs. Federal tax return forms Substitution of other property, Rollovers of property. Federal tax return forms Surviving spouse making, Rollover by surviving spouse. Federal tax return forms S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Federal tax return forms Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Federal tax return forms How to use, How to use the Simplified Method. Federal tax return forms Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Federal tax return forms Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Federal tax return forms Single-life annuities, Annuities for a single life. Federal tax return forms , Single-life annuity. Federal tax return forms Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Federal tax return forms Surviving spouse Distribution rules for, Distributions after the employee's death. Federal tax return forms Rollovers by, Rollover by surviving spouse. Federal tax return forms T Tables Comparison of direct payment vs. Federal tax return forms direct rollover (Table 1), Choosing the right option. Federal tax return forms Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Federal tax return forms Ten percent tax for early withdrawal, Payment to you option. Federal tax return forms , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Federal tax return forms Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Federal tax return forms S. Federal tax return forms savings bonds Distribution of, Distribution of U. Federal tax return forms S. Federal tax return forms savings bonds. Federal tax return forms V Variable annuities, Variable annuities. Federal tax return forms , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Federal tax return forms W Withdrawals, Withdrawals. Federal tax return forms Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Federal tax return forms Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Federal tax return forms 20% of eligible rollover, Withholding requirements. Federal tax return forms , Payment to you option. Federal tax return forms , 20% Mandatory withholding. Federal tax return forms Periodic payments, Periodic payments. Federal tax return forms Railroad retirement, Tax withholding. Federal tax return forms Worksheets Simplified Method, How to use the Simplified Method. Federal tax return forms Worksheet A, illustrated, Worksheet A. Federal tax return forms Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Federal tax return forms Simplified Method Prev  Up     Home   More Online Publications
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Understanding your CP259G Notice

We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 1120-POL immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which organizations must file a Form 1120-POL?
A political organization, whether or not it is tax-exempt, must file Form 1120-POL if it has taxable income for any year in excess of the $100 specific deduction allowed under section 527. An exempt organization that is not a political organization must file Form 1120-POL if it is treated as having political organization taxable income under section 527(f)(1).

When is Form 1120-POL due?
Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. Thus, for a calendar year taxpayer, Form 1120-POL is due on March 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.

More information can be found at Political Organizations - Annual Income Tax Returns.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259G, Page 1

Notice CP259G, Page 2

Notice CP259G, Page 3

Notice CP259G, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The Federal Tax Return Forms

Federal tax return forms 5. Federal tax return forms   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. Federal tax return forms This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. Federal tax return forms For most ministers and church employees, the limit on annual additions is figured without any changes. Federal tax return forms This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. Federal tax return forms Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. Federal tax return forms This chapter will explain the alternative limit and the changes. Federal tax return forms Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. Federal tax return forms Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. Federal tax return forms Total contributions over your lifetime under this choice cannot be more than $40,000. Federal tax return forms Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. Federal tax return forms They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. Federal tax return forms Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. Federal tax return forms Foreign missionary. Federal tax return forms   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. Federal tax return forms   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. Federal tax return forms   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. Federal tax return forms You are an employee of a church or convention or association of churches. Federal tax return forms You are performing services for the church outside the United States. Federal tax return forms Self-employed minister. Federal tax return forms   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. Federal tax return forms Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. Federal tax return forms Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. Federal tax return forms Church employees. Federal tax return forms   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Federal tax return forms Self-employed minister. Federal tax return forms   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. Federal tax return forms Prev  Up  Next   Home   More Online Publications