File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Filing Taxes For 2013

Ez 1040 FormTax Forms 1040ez 2011File 1040nr1040ez 2011 Tax FormFile Back Tax Returns Online1040 Tax Forms For 2011Senior Tax Filing1040 Tax Forms For 2012Free Downloadable Irs Tax FormsAmendment To Tax Return 2013Free 1040x Filing2007 Federal Tax FormsHow To Fill Out The 1040ezHow Can I File An Amended Tax ReturnE File Your State Taxes For FreeCan I Do My State Taxes Online For FreeFree State Tax ServiceFree H & R BlockAmend 2011 Tax Return FreeFree FileIrs Electronic FilingE File 2011 Tax Return1040ez Tax Form InstructionsInstructions For 1040ez Form1040 Short Form1040nr Ez SoftwareH&r Block Free 1040ezFree State ReturnIrs Gov Free File Federal And State Taxes1040 ExpressHow Do I Do My 2010 TaxesIrs 1040ez Instructions 2012Filing For Taxes As A StudentFile Income Tax 2014H & R Block Advantage Free File2012 1040 Tax FormHow Can I File State Taxes For FreeIrs 2012 Tax FormsH & R Free FileFree Tax Filing For College Students

Filing Taxes For 2013

Filing taxes for 2013 6. Filing taxes for 2013   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. Filing taxes for 2013 However, to determine these costs, you must value your inventory at the beginning and end of each tax year. Filing taxes for 2013 This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. Filing taxes for 2013 This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. Filing taxes for 2013 However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. Filing taxes for 2013 If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. Filing taxes for 2013 For more information, see chapter 2. Filing taxes for 2013 Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. Filing taxes for 2013 These lines are reproduced below and are explained in the discussion that follows. Filing taxes for 2013 35 Inventory at beginning of year. Filing taxes for 2013 If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. Filing taxes for 2013 Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. Filing taxes for 2013 Subtract line 41 from line 40. Filing taxes for 2013  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. Filing taxes for 2013 If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). Filing taxes for 2013 Opening inventory usually will be identical to the closing inventory of the year before. Filing taxes for 2013 You must explain any difference in a schedule attached to your return. Filing taxes for 2013 Donation of inventory. Filing taxes for 2013   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. Filing taxes for 2013 The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. Filing taxes for 2013 You must remove the amount of your contribution deduction from your opening inventory. Filing taxes for 2013 It is not part of the cost of goods sold. Filing taxes for 2013   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. Filing taxes for 2013 Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Filing taxes for 2013 For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Filing taxes for 2013   A special rule may apply to certain donations of food inventory. Filing taxes for 2013 See Publication 526, Charitable Contributions. Filing taxes for 2013 Example 1. Filing taxes for 2013 You are a calendar year taxpayer who uses an accrual method of accounting. Filing taxes for 2013 In 2013, you contributed property from inventory to a church. Filing taxes for 2013 It had a fair market value of $600. Filing taxes for 2013 The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. Filing taxes for 2013 The charitable contribution allowed for 2013 is $400 ($600 − $200). Filing taxes for 2013 The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. Filing taxes for 2013 The cost of goods sold you use in determining gross income for 2013 must not include the $400. Filing taxes for 2013 You remove that amount from opening inventory for 2013. Filing taxes for 2013 Example 2. Filing taxes for 2013 If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. Filing taxes for 2013 You would not be allowed any charitable contribution deduction for the contributed property. Filing taxes for 2013 Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. Filing taxes for 2013 If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. Filing taxes for 2013 Trade discounts. Filing taxes for 2013   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. Filing taxes for 2013 You must use the prices you pay (not the stated prices) in figuring your cost of purchases. Filing taxes for 2013 Do not show the discount amount separately as an item in gross income. Filing taxes for 2013   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. Filing taxes for 2013 Cash discounts. Filing taxes for 2013   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. Filing taxes for 2013 There are two methods of accounting for cash discounts. Filing taxes for 2013 You can either credit them to a separate discount account or deduct them from total purchases for the year. Filing taxes for 2013 Whichever method you use, you must be consistent. Filing taxes for 2013 If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. Filing taxes for 2013 For more information, see Change in Accounting Method in chapter 2. Filing taxes for 2013   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. Filing taxes for 2013 If you use this method, do not reduce your cost of goods sold by the cash discounts. Filing taxes for 2013 Purchase returns and allowances. Filing taxes for 2013   You must deduct all returns and allowances from your total purchases during the year. Filing taxes for 2013 Merchandise withdrawn from sale. Filing taxes for 2013   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. Filing taxes for 2013 Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. Filing taxes for 2013 You must also charge the amount to your drawing account. Filing taxes for 2013   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. Filing taxes for 2013 As stated above, you also use it to record withdrawals of merchandise for personal or family use. Filing taxes for 2013 This account is also known as a “withdrawals account” or “personal account. Filing taxes for 2013 ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. Filing taxes for 2013 Small merchandisers (wholesalers, retailers, etc. Filing taxes for 2013 ) usually do not have labor costs that can properly be charged to cost of goods sold. Filing taxes for 2013 In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. Filing taxes for 2013 Direct labor. Filing taxes for 2013   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. Filing taxes for 2013 They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. Filing taxes for 2013 Indirect labor. Filing taxes for 2013   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. Filing taxes for 2013 Other labor. Filing taxes for 2013   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. Filing taxes for 2013 Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. Filing taxes for 2013 Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. Filing taxes for 2013 Those that are not used in the manufacturing process are treated as deferred charges. Filing taxes for 2013 You deduct them as a business expense when you use them. Filing taxes for 2013 Business expenses are discussed in chapter 8. Filing taxes for 2013 Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. Filing taxes for 2013 Containers. Filing taxes for 2013   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. Filing taxes for 2013 If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. Filing taxes for 2013 Freight-in. Filing taxes for 2013   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. Filing taxes for 2013 Overhead expenses. Filing taxes for 2013   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. Filing taxes for 2013 The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. Filing taxes for 2013 Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. Filing taxes for 2013 Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. Filing taxes for 2013 Inventory at the end of the year is also known as closing or ending inventory. Filing taxes for 2013 Your ending inventory will usually become the beginning inventory of your next tax year. Filing taxes for 2013 Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. Filing taxes for 2013 Prev  Up  Next   Home   More Online Publications
Español

References for Recalls

Before you buy a used vehicle or other secondhand product, check to be sure it hasn't been recalled for safety reasons. Some recalls ban the sale of an item, while others ask consumers to return the item for replacement or repair. Sometimes, a seller provides a part that reduces the danger of using the product.

If you're buying a product for a child, be especially vigilant. Each year, there are about 400 recalls of children's products such as toys, clothing, and jewelry. Visit the websites below for the latest safety recalls. You can also sign up for free email notifications. This information could save a child's life.

The Filing Taxes For 2013

Filing taxes for 2013 Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Filing taxes for 2013  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Filing taxes for 2013 The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Filing taxes for 2013 ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Filing taxes for 2013 R. Filing taxes for 2013 B. Filing taxes for 2013 553. Filing taxes for 2013 Prop. Filing taxes for 2013 Regs. Filing taxes for 2013 on Good Faith Determinations. Filing taxes for 2013 New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Filing taxes for 2013  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Filing taxes for 2013 On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Filing taxes for 2013 See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Filing taxes for 2013 Reg. Filing taxes for 2013 38148. Filing taxes for 2013 On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Filing taxes for 2013 The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Filing taxes for 2013 See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Filing taxes for 2013 Reg. Filing taxes for 2013 20,523. Filing taxes for 2013 Timing of when an Organization is exempt for Federal Tax Purposes. Filing taxes for 2013  As noted in section 2. Filing taxes for 2013 03(4) of Revenue Procedure 2013-9, 2013-2 I. Filing taxes for 2013 R. Filing taxes for 2013 B. Filing taxes for 2013 267, the provisions in section 11. Filing taxes for 2013 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Filing taxes for 2013 Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Filing taxes for 2013 In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Filing taxes for 2013 The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Filing taxes for 2013 Section 11. Filing taxes for 2013 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Filing taxes for 2013 Exempt Organizations Select Check. Filing taxes for 2013  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Filing taxes for 2013 It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Filing taxes for 2013 Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Filing taxes for 2013 Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Filing taxes for 2013 Have filed a Form 990-N (e-Postcard) annual electronic notice. Filing taxes for 2013  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Filing taxes for 2013 See also Revenue Procedure 2011-33, 2011-25 I. Filing taxes for 2013 R. Filing taxes for 2013 B. Filing taxes for 2013 887. Filing taxes for 2013 Future developments. Filing taxes for 2013 . Filing taxes for 2013  The IRS has created a page on IRS. Filing taxes for 2013 gov for information about Publication 557, at www. Filing taxes for 2013 irs. Filing taxes for 2013 gov/pub557. Filing taxes for 2013 Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Filing taxes for 2013 Reminders The Patient Protection and Affordable Care Act (ACA). Filing taxes for 2013   The ACA added several new laws. Filing taxes for 2013 This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Filing taxes for 2013 For more information, go to IRS. Filing taxes for 2013 gov and select Affordable Care Act Tax Provisions. Filing taxes for 2013 Electronic filing requirement for large organizations. Filing taxes for 2013  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Filing taxes for 2013 For more information, go to e-file for Charities and Non-Profits. Filing taxes for 2013 Section 501(c)(15) gross receipts. Filing taxes for 2013   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Filing taxes for 2013 See Notice 2006-42, 2006-19 I. Filing taxes for 2013 R. Filing taxes for 2013 B. Filing taxes for 2013 878, Notice 2006-42. Filing taxes for 2013 Prohibited tax shelter transactions. Filing taxes for 2013  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Filing taxes for 2013 See T. Filing taxes for 2013 D. Filing taxes for 2013 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Filing taxes for 2013 R. Filing taxes for 2013 B. Filing taxes for 2013 242. Filing taxes for 2013 See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Filing taxes for 2013 Pension Protection Act of 2006 tax changes. Filing taxes for 2013  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Filing taxes for 2013 Unless otherwise noted, most of the changes became effective on August 17, 2006. Filing taxes for 2013 For key provisions, go to The Pension Protection Act of 2006. Filing taxes for 2013 Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Filing taxes for 2013 There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Filing taxes for 2013 There are additional standards for credit counseling organizations. Filing taxes for 2013 The definition of convention or association of churches has been modified. Filing taxes for 2013 Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Filing taxes for 2013 The requirements of disclosure to state officials relating to exempt organizations has been modified. Filing taxes for 2013 There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Filing taxes for 2013 There are new excise taxes on prohibited tax shelter transactions. Filing taxes for 2013 There is a modification of recordkeeping requirements for certain charitable contributions. Filing taxes for 2013 Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Filing taxes for 2013 It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Filing taxes for 2013 To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Filing taxes for 2013 Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Filing taxes for 2013 Section 501(c) organizations are covered in this publication. Filing taxes for 2013 Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Filing taxes for 2013 Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Filing taxes for 2013 Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Filing taxes for 2013 Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Filing taxes for 2013 Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Filing taxes for 2013 Organizations not discussed in this publication. Filing taxes for 2013   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Filing taxes for 2013 These organizations (and the Code sections that apply to them) are as follows. Filing taxes for 2013 Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Filing taxes for 2013   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Filing taxes for 2013 If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Filing taxes for 2013 For telephone assistance, call 1-877-829-5500. Filing taxes for 2013   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Filing taxes for 2013 If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Filing taxes for 2013 Organization Reference Chart. Filing taxes for 2013   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Filing taxes for 2013 It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Filing taxes for 2013 It also describes each type of qualifying organization and the general nature of its activities. Filing taxes for 2013   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Filing taxes for 2013 Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Filing taxes for 2013 Check the IRS website, IRS. Filing taxes for 2013 gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Filing taxes for 2013 irs. Filing taxes for 2013 gov/charities/index. Filing taxes for 2013 html. Filing taxes for 2013 Comments and suggestions. Filing taxes for 2013   We welcome your comments about this publication and your suggestions for future editions. Filing taxes for 2013   You can e-mail us while visiting our website at IRS. Filing taxes for 2013 gov. Filing taxes for 2013   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing taxes for 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing taxes for 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing taxes for 2013   If you wish telephone assistance, please call 1-877-829-5500. Filing taxes for 2013 This toll-free telephone service is available Monday through Friday. Filing taxes for 2013 Prev  Up  Next   Home   More Online Publications