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Free Online 2012 Tax Return

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Free Online 2012 Tax Return

Free online 2012 tax return 18. Free online 2012 tax return   Alimony Table of Contents IntroductionSpouse or former spouse. Free online 2012 tax return Divorce or separation instrument. Free online 2012 tax return Useful Items - You may want to see: General RulesMortgage payments. Free online 2012 tax return Taxes and insurance. Free online 2012 tax return Other payments to a third party. Free online 2012 tax return Instruments Executed After 1984Payments to a third party. Free online 2012 tax return Exception. Free online 2012 tax return Substitute payments. Free online 2012 tax return Specifically designated as child support. Free online 2012 tax return Contingency relating to your child. Free online 2012 tax return Clearly associated with a contingency. Free online 2012 tax return How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. Free online 2012 tax return It covers the following topics. Free online 2012 tax return What payments are alimony. Free online 2012 tax return What payments are not alimony, such as child support. Free online 2012 tax return How to deduct alimony you paid. Free online 2012 tax return How to report alimony you received as income. Free online 2012 tax return Whether you must recapture the tax benefits of alimony. Free online 2012 tax return Recapture means adding back in your income all or part of a deduction you took in a prior year. Free online 2012 tax return Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Free online 2012 tax return It does not include voluntary payments that are not made under a divorce or separation instrument. Free online 2012 tax return Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Free online 2012 tax return Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Free online 2012 tax return To be alimony, a payment must meet certain requirements. Free online 2012 tax return Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Free online 2012 tax return This chapter discusses the rules for payments under instruments executed after 1984. Free online 2012 tax return If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Free online 2012 tax return That was the last year the information on pre-1985 instruments was included in Publication 504. Free online 2012 tax return Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Free online 2012 tax return Definitions. Free online 2012 tax return   The following definitions apply throughout this chapter. Free online 2012 tax return Spouse or former spouse. Free online 2012 tax return   Unless otherwise stated, the term “spouse” includes former spouse. Free online 2012 tax return Divorce or separation instrument. Free online 2012 tax return   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Free online 2012 tax return This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Free online 2012 tax return Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Free online 2012 tax return Payments not alimony. Free online 2012 tax return   Not all payments under a divorce or separation instrument are alimony. Free online 2012 tax return Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. Free online 2012 tax return Payments to a third party. Free online 2012 tax return   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Free online 2012 tax return These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Free online 2012 tax return ), taxes, tuition, etc. Free online 2012 tax return The payments are treated as received by your spouse and then paid to the third party. Free online 2012 tax return Life insurance premiums. Free online 2012 tax return   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Free online 2012 tax return Payments for jointly-owned home. Free online 2012 tax return   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. Free online 2012 tax return Mortgage payments. Free online 2012 tax return   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. Free online 2012 tax return If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Free online 2012 tax return Your spouse must report one-half of the payments as alimony received. Free online 2012 tax return If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. Free online 2012 tax return Taxes and insurance. Free online 2012 tax return   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. Free online 2012 tax return Your spouse must report one-half of these payments as alimony received. Free online 2012 tax return If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Free online 2012 tax return    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Free online 2012 tax return But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Free online 2012 tax return Other payments to a third party. Free online 2012 tax return   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Free online 2012 tax return Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Free online 2012 tax return Exception for instruments executed before 1985. Free online 2012 tax return   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Free online 2012 tax return A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Free online 2012 tax return A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Free online 2012 tax return   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Free online 2012 tax return irs. Free online 2012 tax return gov/pub504. Free online 2012 tax return Example 1. Free online 2012 tax return In November 1984, you and your former spouse executed a written separation agreement. Free online 2012 tax return In February 1985, a decree of divorce was substituted for the written separation agreement. Free online 2012 tax return The decree of divorce did not change the terms for the alimony you pay your former spouse. Free online 2012 tax return The decree of divorce is treated as executed before 1985. Free online 2012 tax return Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Free online 2012 tax return Example 2. Free online 2012 tax return Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Free online 2012 tax return In this example, the decree of divorce is not treated as executed before 1985. Free online 2012 tax return The alimony payments are subject to the rules for payments under instruments executed after 1984. Free online 2012 tax return Alimony requirements. Free online 2012 tax return   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Free online 2012 tax return The payment is in cash. Free online 2012 tax return The instrument does not designate the payment as not alimony. Free online 2012 tax return Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Free online 2012 tax return There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Free online 2012 tax return The payment is not treated as child support. Free online 2012 tax return Each of these requirements is discussed below. Free online 2012 tax return Cash payment requirement. Free online 2012 tax return   Only cash payments, including checks and money orders, qualify as alimony. Free online 2012 tax return The following do not qualify as alimony. Free online 2012 tax return Transfers of services or property (including a debt instrument of a third party or an annuity contract). Free online 2012 tax return Execution of a debt instrument by the payer. Free online 2012 tax return The use of the payer's property. Free online 2012 tax return Payments to a third party. Free online 2012 tax return   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Free online 2012 tax return See Payments to a third party under General Rules, earlier. Free online 2012 tax return   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Free online 2012 tax return The payments are in lieu of payments of alimony directly to your spouse. Free online 2012 tax return The written request states that both spouses intend the payments to be treated as alimony. Free online 2012 tax return You receive the written request from your spouse before you file your return for the year you made the payments. Free online 2012 tax return Payments designated as not alimony. Free online 2012 tax return   You and your spouse can designate that otherwise qualifying payments are not alimony. Free online 2012 tax return You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Free online 2012 tax return For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Free online 2012 tax return If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Free online 2012 tax return   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Free online 2012 tax return The copy must be attached each year the designation applies. Free online 2012 tax return Spouses cannot be members of the same household. Free online 2012 tax return    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Free online 2012 tax return A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Free online 2012 tax return   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Free online 2012 tax return Exception. Free online 2012 tax return   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Free online 2012 tax return Table 18-1. Free online 2012 tax return Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. Free online 2012 tax return Payments are not required by a divorce or separation instrument. Free online 2012 tax return Payer and recipient spouse do not file a joint return with each other. Free online 2012 tax return Payer and recipient spouse file a joint return with each other. Free online 2012 tax return Payment is in cash (including checks or money orders). Free online 2012 tax return Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Free online 2012 tax return Payment is not designated in the instrument as not alimony. Free online 2012 tax return Payment is designated in the instrument as not alimony. Free online 2012 tax return Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Free online 2012 tax return Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Free online 2012 tax return Payments are not required after death of the recipient spouse. Free online 2012 tax return Payments are required after death of the recipient spouse. Free online 2012 tax return Payment is not treated as child support. Free online 2012 tax return Payment is treated as child support. Free online 2012 tax return These payments are deductible by the payer and includible in income by the recipient. Free online 2012 tax return These payments are neither deductible by the payer nor includible in income by the recipient. Free online 2012 tax return Liability for payments after death of recipient spouse. Free online 2012 tax return   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. Free online 2012 tax return If all of the payments would continue, then none of the payments made before or after the death are alimony. Free online 2012 tax return   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. Free online 2012 tax return Example. Free online 2012 tax return You must pay your former spouse $10,000 in cash each year for 10 years. Free online 2012 tax return Your divorce decree states that the payments will end upon your former spouse's death. Free online 2012 tax return You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Free online 2012 tax return The death of your spouse would not terminate these payments under state law. Free online 2012 tax return The $10,000 annual payments may qualify as alimony. Free online 2012 tax return The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Free online 2012 tax return Substitute payments. Free online 2012 tax return   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. Free online 2012 tax return To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. Free online 2012 tax return Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Free online 2012 tax return Example 1. Free online 2012 tax return Under your divorce decree, you must pay your former spouse $30,000 annually. Free online 2012 tax return The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Free online 2012 tax return Your former spouse has custody of your minor children. Free online 2012 tax return The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. Free online 2012 tax return The trust income and corpus (principal) are to be used for your children's benefit. Free online 2012 tax return These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. Free online 2012 tax return Of each of the $30,000 annual payments, $10,000 is not alimony. Free online 2012 tax return Example 2. Free online 2012 tax return Under your divorce decree, you must pay your former spouse $30,000 annually. Free online 2012 tax return The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Free online 2012 tax return The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. Free online 2012 tax return For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Free online 2012 tax return These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. Free online 2012 tax return None of the annual payments are alimony. Free online 2012 tax return The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. Free online 2012 tax return Child support. Free online 2012 tax return   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. Free online 2012 tax return The amount of child support may vary over time. Free online 2012 tax return Child support payments are not deductible by the payer and are not taxable to the recipient. Free online 2012 tax return Specifically designated as child support. Free online 2012 tax return   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. Free online 2012 tax return A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Free online 2012 tax return Contingency relating to your child. Free online 2012 tax return   A contingency relates to your child if it depends on any event relating to that child. Free online 2012 tax return It does not matter whether the event is certain or likely to occur. Free online 2012 tax return Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. Free online 2012 tax return Clearly associated with a contingency. Free online 2012 tax return   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. Free online 2012 tax return The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. Free online 2012 tax return The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. Free online 2012 tax return This certain age must be the same for each child, but need not be a whole number of years. Free online 2012 tax return In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Free online 2012 tax return   Either you or the IRS can overcome the presumption in the two situations above. Free online 2012 tax return This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. Free online 2012 tax return For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. Free online 2012 tax return How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Free online 2012 tax return You must file Form 1040. Free online 2012 tax return You cannot use Form 1040A or Form 1040EZ. Free online 2012 tax return Enter the amount of alimony you paid on Form 1040, line 31a. Free online 2012 tax return In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Free online 2012 tax return If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Free online 2012 tax return Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Free online 2012 tax return Enter your total payments on line 31a. Free online 2012 tax return You must provide your spouse's SSN or ITIN. Free online 2012 tax return If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Free online 2012 tax return For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Free online 2012 tax return How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Free online 2012 tax return You cannot use Form 1040A or Form 1040EZ. Free online 2012 tax return You must give the person who paid the alimony your SSN or ITIN. Free online 2012 tax return If you do not, you may have to pay a $50 penalty. Free online 2012 tax return Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Free online 2012 tax return If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. Free online 2012 tax return Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Free online 2012 tax return The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. Free online 2012 tax return Do not include any time in which payments were being made under temporary support orders. Free online 2012 tax return The second and third years are the next 2 calendar years, whether or not payments are made during those years. Free online 2012 tax return The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. Free online 2012 tax return When to apply the recapture rule. Free online 2012 tax return   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. Free online 2012 tax return   When you figure a decrease in alimony, do not include the following amounts. Free online 2012 tax return Payments made under a temporary support order. Free online 2012 tax return Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. Free online 2012 tax return Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. Free online 2012 tax return Figuring the recapture. Free online 2012 tax return   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Free online 2012 tax return Including the recapture in income. Free online 2012 tax return   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Free online 2012 tax return Cross out “received” and enter “recapture. Free online 2012 tax return ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Free online 2012 tax return Deducting the recapture. Free online 2012 tax return   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Free online 2012 tax return Cross out “paid” and enter “recapture. Free online 2012 tax return ” In the space provided, enter your spouse's SSN or ITIN. Free online 2012 tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP120A Notice

Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).

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).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do


You may want to...

  • Apply for tax-exempt status.
  • If you apply for tax-exempt status, you may request that your tax-exempt status be reinstated retroactive to the date your exempt status was revoked.
  • Determine whether your organization is eligible for transition relief, available for small organizations seeking reinstatement of their tax-exempt status. The transition relief includes a reduced user fee and retroactive reinstatement.

Answers to Common Questions

I have a letter from you saying I don't have to file annually. What can I do?
Call 877-829-5500 (a toll-free number). You also can send a copy of the letter by fax or by mail to an office that will handle this problem. The office's fax number is 855-204-6184. Its address is:

IRS ― TEGE
P.O. Box 2508
Cincinnati, OH 45201

I have proof I met my filing requirements. What can I do?
Call 877-829-5500 (a toll-free number). You also can send copies of your proof by fax or by mail to an office that will handle this problem. The office's fax number is 801-620-5555. Its address is:

Internal Revenue Service
1973 North Rulon White Blvd
M/S 6552
Ogden, UT 84404

Are there any penalties for filing a Form 990 or Form 990-EZ late — or not filing it at all?
Yes. If an organization's annual gross receipts for the year are less than or equal to $1 million, the IRS can charge the organization a penalty of $20 for each day the return is late, not to exceed the lesser of $10,000 or 5% of the organization's gross receipts for the year. If an organization's annual gross receipts for the year exceed $1 million, the IRS can charge the organization a penalty of $100 for each day the return is late, not to exceed $50,000. The organization's tax-exemption is automatically revoked if it fails to file its return for three consecutive years.

Is there any way an organization that files a return late can be relieved of paying a penalty?
Yes. A penalty will not be imposed if the organization can demonstrate that its failure to file on time was due to reasonable cause. An organization that believes it has reasonable cause for failure to file should attach a cover letter to its return explaining the late filing.

We want to apply for tax-exempt status. How much is the user fee?
The user fee for an organization that files a Form 1023 or 1024 is $850, unless its average annual gross receipts over a 4-year period are $10,000 or less, in which case the user fee is $400. For more information on user fees, see Revenue Procedure 2010-8.

Before I fill out the application for tax-exempt status and pay the user fee, how do I find out if my organization qualifies for tax-exempt status?
For information regarding the types of organizations that qualify for exemption from federal income tax, see Publication 557, Tax Exempt Status for Your Organization.

How can I check on the status of my application for tax-exempt status?
To check on the status of your application, see Where's My Application?

If my organization is a business and doesn't qualify for tax-exempt status, what type of tax return should we file?
The organization likely will need to file Form 1120, U.S. Corporation Income Tax Return, though it may be responsible for filing other tax returns. For information on business taxes and the appropriate returns to file with the IRS, see Publication 583, Starting a Business and Keeping Records.

Can I get help over the phone?
If you have questions and/or need help completing this form, please call 1-877-829-5500. This toll-free telephone service 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 and automatic revocation?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits. For more information on automatic revocation, see Automatic Revocation of Tax-Exempt Status for Failure to File Annual Return or Notice - Frequently Asked Questions and Answers.


Tips for next year

If you are required to file a tax return:

  • Review the instructions for the return.
  • Keep records of all income and expenses.
Page Last Reviewed or Updated: 26-Mar-2014

The Free Online 2012 Tax Return

Free online 2012 tax return Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Free online 2012 tax return SIMPLE plans. Free online 2012 tax return Qualified plans. Free online 2012 tax return Ordering forms and publications. Free online 2012 tax return Tax questions. Free online 2012 tax return Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Free online 2012 tax return irs. Free online 2012 tax return gov/pub560. Free online 2012 tax return What's New Compensation limit increased for 2013 and 2014. Free online 2012 tax return  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Free online 2012 tax return This limit increases to $260,000 for 2014. Free online 2012 tax return Elective deferral limit for 2013 and 2014. Free online 2012 tax return  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Free online 2012 tax return These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Free online 2012 tax return Defined contribution limit increased for 2013 and 2014. Free online 2012 tax return  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Free online 2012 tax return This limit increases to $52,000 for 2014. Free online 2012 tax return SIMPLE plan salary reduction contribution limit for 2013 and 2014. Free online 2012 tax return  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Free online 2012 tax return Catch-up contribution limit remains unchanged for 2013 and 2014. Free online 2012 tax return  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Free online 2012 tax return The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Free online 2012 tax return The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Free online 2012 tax return The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Free online 2012 tax return The catch-up contribution limit. Free online 2012 tax return The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Free online 2012 tax return See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Free online 2012 tax return All section references are to the Internal Revenue Code, unless otherwise stated. Free online 2012 tax return Reminders In-plan Roth rollovers. Free online 2012 tax return  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Free online 2012 tax return An in-plan Roth rollover is not treated as a distribution for most purposes. Free online 2012 tax return Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Free online 2012 tax return For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Free online 2012 tax return R. Free online 2012 tax return B. Free online 2012 tax return 872, available at  www. Free online 2012 tax return irs. Free online 2012 tax return gov/irb/2010-51_IRB/ar11. Free online 2012 tax return html. Free online 2012 tax return In-plan Roth rollovers expanded. Free online 2012 tax return  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Free online 2012 tax return Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Free online 2012 tax return For more information, see Notice 2013-74, 2013-52 I. Free online 2012 tax return R. Free online 2012 tax return B. Free online 2012 tax return 819, available at www. Free online 2012 tax return irs. Free online 2012 tax return gov/irb/2013-52_IRB/ar11. Free online 2012 tax return html. Free online 2012 tax return Credit for startup costs. Free online 2012 tax return  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Free online 2012 tax return The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Free online 2012 tax return You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Free online 2012 tax return You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Free online 2012 tax return At least one participant must be a non-highly compensated employee. Free online 2012 tax return The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Free online 2012 tax return You. Free online 2012 tax return A member of a controlled group that includes you. Free online 2012 tax return A predecessor of (1) or (2). Free online 2012 tax return The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Free online 2012 tax return However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Free online 2012 tax return You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Free online 2012 tax return To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Free online 2012 tax return Retirement savings contributions credit. Free online 2012 tax return  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Free online 2012 tax return The maximum contribution eligible for the credit is $2,000. Free online 2012 tax return To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Free online 2012 tax return For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Free online 2012 tax return Photographs of missing children. Free online 2012 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free online 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free online 2012 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free online 2012 tax return Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Free online 2012 tax return In this publication, “you” refers to the employer. Free online 2012 tax return See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Free online 2012 tax return This publication covers the following types of retirement plans. Free online 2012 tax return SEP (simplified employee pension) plans. Free online 2012 tax return SIMPLE (savings incentive match plan for employees) plans. Free online 2012 tax return Qualified plans (also called H. Free online 2012 tax return R. Free online 2012 tax return 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Free online 2012 tax return SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Free online 2012 tax return You can deduct contributions you make to the plan for your employees. Free online 2012 tax return If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Free online 2012 tax return You can also deduct trustees' fees if contributions to the plan do not cover them. Free online 2012 tax return Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Free online 2012 tax return Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Free online 2012 tax return These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Free online 2012 tax return What this publication covers. Free online 2012 tax return   This publication contains the information you need to understand the following topics. Free online 2012 tax return What type of plan to set up. Free online 2012 tax return How to set up a plan. Free online 2012 tax return How much you can contribute to a plan. Free online 2012 tax return How much of your contribution is deductible. Free online 2012 tax return How to treat certain distributions. Free online 2012 tax return How to report information about the plan to the IRS and your employees. Free online 2012 tax return Basic features of SEP, SIMPLE, and qualified plans. Free online 2012 tax return The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Free online 2012 tax return SEP plans. Free online 2012 tax return   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Free online 2012 tax return Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Free online 2012 tax return SIMPLE plans. Free online 2012 tax return   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Free online 2012 tax return Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Free online 2012 tax return In addition, you will contribute matching or nonelective contributions. Free online 2012 tax return The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Free online 2012 tax return Qualified plans. Free online 2012 tax return   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Free online 2012 tax return However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Free online 2012 tax return Table 1. Free online 2012 tax return Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Free online 2012 tax return Smaller of $51,000 or 25%1 of participant's compensation. Free online 2012 tax return 2 25%1 of all participants' compensation. Free online 2012 tax return 2 Any time up to the due date of employer's return (including extensions). Free online 2012 tax return SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Free online 2012 tax return 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Free online 2012 tax return Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Free online 2012 tax return   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Free online 2012 tax return 2 Same as maximum contribution. Free online 2012 tax return Any time between 1/1 and 10/1 of the calendar year. Free online 2012 tax return   For a new employer coming into existence after 10/1, as soon as administratively feasible. Free online 2012 tax return Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Free online 2012 tax return 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Free online 2012 tax return  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Free online 2012 tax return   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Free online 2012 tax return 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Free online 2012 tax return 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Free online 2012 tax return   By the end of the tax year. Free online 2012 tax return Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Free online 2012 tax return See Minimum Funding Requirement in chapter 4. Free online 2012 tax return Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Free online 2012 tax return Based on actuarial assumptions and computations. Free online 2012 tax return By the end of the tax year. Free online 2012 tax return 1Net earnings from self-employment must take the contribution into account. Free online 2012 tax return See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Free online 2012 tax return  2Compensation is generally limited to $255,000 in 2013. Free online 2012 tax return  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Free online 2012 tax return  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Free online 2012 tax return What this publication does not cover. Free online 2012 tax return   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Free online 2012 tax return You may also need professional help and guidance. Free online 2012 tax return   Also, this publication does not cover all the rules that may be of interest to employees. Free online 2012 tax return For example, it does not cover the following topics. Free online 2012 tax return The comprehensive IRA rules an employee needs to know. Free online 2012 tax return These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Free online 2012 tax return The comprehensive rules that apply to distributions from retirement plans. Free online 2012 tax return These rules are covered in Publication 575, Pension and Annuity Income. Free online 2012 tax return The comprehensive rules that apply to section 403(b) plans. Free online 2012 tax return These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Free online 2012 tax return Comments and suggestions. Free online 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. Free online 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free online 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free online 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free online 2012 tax return   You can send your comments from www. Free online 2012 tax return irs. Free online 2012 tax return gov/formspubs. Free online 2012 tax return Click on “More Information” and then on “Give us feedback. Free online 2012 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free online 2012 tax return Ordering forms and publications. Free online 2012 tax return   Visit www. Free online 2012 tax return irs. Free online 2012 tax return gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free online 2012 tax return Internal Revenue Service 1201 N. Free online 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free online 2012 tax return   If you have a tax question, check the information available on IRS. Free online 2012 tax return gov or call 1-800-829-1040. Free online 2012 tax return We cannot answer tax questions sent to either of the above addresses. Free online 2012 tax return Note. Free online 2012 tax return Forms filed electronically with the Department of Labor are not available on the IRS website. Free online 2012 tax return Instead, see www. Free online 2012 tax return efast. Free online 2012 tax return dol. Free online 2012 tax return gov. Free online 2012 tax return Prev  Up  Next   Home   More Online Publications