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Free tax preparation locations 1. Free tax preparation locations   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Free tax preparation locations  You can set up and make contributions to an IRA if you receive taxable compensation. Free tax preparation locations Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Free tax preparation locations For more information about IRAs, see Publication 590. Free tax preparation locations Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Free tax preparation locations The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Free tax preparation locations Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Free tax preparation locations Many types of educational assistance are tax free if they meet the requirements discussed here. Free tax preparation locations Special rules apply to U. Free tax preparation locations S. Free tax preparation locations citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Free tax preparation locations For information about these rules, see Publication 54, Tax Guide for U. Free tax preparation locations S. Free tax preparation locations Citizens and Resident Aliens Abroad. Free tax preparation locations Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Free tax preparation locations A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Free tax preparation locations Amount of scholarship or fellowship. Free tax preparation locations   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Free tax preparation locations This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Free tax preparation locations The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Free tax preparation locations Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Free tax preparation locations Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Free tax preparation locations A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Free tax preparation locations (But for exceptions, see Payment for services,later. Free tax preparation locations Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Free tax preparation locations Candidate for a degree. Free tax preparation locations   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Free tax preparation locations Eligible educational institution. Free tax preparation locations   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Free tax preparation locations Qualified education expenses. Free tax preparation locations   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Free tax preparation locations These items must be required of all students in your course of instruction. Free tax preparation locations Expenses that do not qualify. Free tax preparation locations   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Free tax preparation locations Payment for services. Free tax preparation locations   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Free tax preparation locations This applies even if all candidates for a degree must perform the services to receive the degree. Free tax preparation locations (See exceptions next. Free tax preparation locations ) Exceptions. Free tax preparation locations   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Free tax preparation locations Example 1. Free tax preparation locations You received a scholarship of $2,500. Free tax preparation locations The scholarship was not received under either of the exceptions mentioned above. Free tax preparation locations As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Free tax preparation locations Of the $2,500 scholarship, $1,000 represents payment for teaching. Free tax preparation locations The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Free tax preparation locations Your qualified education expenses were at least $1,500. Free tax preparation locations Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Free tax preparation locations The $1,000 you received for teaching is taxable. Free tax preparation locations Example 2. Free tax preparation locations You are a candidate for a degree at a medical school. Free tax preparation locations You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Free tax preparation locations The terms of your scholarship require you to perform future services. Free tax preparation locations A substantial penalty applies if you do not comply. Free tax preparation locations The entire amount of your grant is taxable as payment for services in the year it is received. Free tax preparation locations Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Free tax preparation locations Worksheet 1-1. Free tax preparation locations    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Free tax preparation locations    Worksheet 1-1. Free tax preparation locations Taxable Scholarship and Fellowship Income 1. Free tax preparation locations Enter the total amount of any scholarship or fellowship for 2013. Free tax preparation locations See Amount of scholarship or fellowship, earlier. Free tax preparation locations 1. Free tax preparation locations       If you are a degree candidate at an eligible educational institution, go to line 2. Free tax preparation locations If you are not a degree candidate at an eligible educational institution, stop here. Free tax preparation locations The entire amount is taxable. Free tax preparation locations For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Free tax preparation locations       2. Free tax preparation locations Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Free tax preparation locations (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Free tax preparation locations ) 2. Free tax preparation locations     3. Free tax preparation locations Subtract line 2 from line 1 3. Free tax preparation locations     4. Free tax preparation locations Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Free tax preparation locations     5. Free tax preparation locations Subtract line 4 from line 3 5. Free tax preparation locations     6. Free tax preparation locations Enter the amount of your qualified education expenses 6. Free tax preparation locations     7. Free tax preparation locations Enter the smaller of line 5 or line 6. Free tax preparation locations This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Free tax preparation locations     8. Free tax preparation locations Subtract line 7 from line 5 8. Free tax preparation locations     9. Free tax preparation locations Taxable part. Free tax preparation locations Add lines 2, 4, and 8. Free tax preparation locations See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Free tax preparation locations     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Free tax preparation locations You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Free tax preparation locations Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Free tax preparation locations If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Free tax preparation locations If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Free tax preparation locations You must report the taxable amount whether or not you received a Form W-2. Free tax preparation locations If you receive an incorrect Form W-2, ask the payer for a corrected one. Free tax preparation locations For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Free tax preparation locations How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Free tax preparation locations Form 1040EZ. Free tax preparation locations   If you file Form 1040EZ, include the taxable amount in the total on line 1. Free tax preparation locations If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Free tax preparation locations Form 1040A. Free tax preparation locations   If you file Form 1040A, include the taxable amount in the total on line 7. Free tax preparation locations If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Free tax preparation locations Form 1040. Free tax preparation locations   If you file Form 1040, include the taxable amount in the total on line 7. Free tax preparation locations If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Free tax preparation locations Schedule SE (Form 1040). Free tax preparation locations   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Free tax preparation locations If your net earnings are $400 or more, you must pay self-employment tax. Free tax preparation locations Use Schedule SE, Self-Employment Tax, to figure this tax. Free tax preparation locations Form 1040NR. Free tax preparation locations   If you file Form 1040NR, report the taxable amount on line 12. Free tax preparation locations Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Free tax preparation locations S. Free tax preparation locations Source Income Subject to Withholding. Free tax preparation locations See the Instructions for Form 1040NR for more information. Free tax preparation locations Form 1040NR-EZ. Free tax preparation locations   If you file Form 1040NR-EZ, report the taxable amount on line 5. Free tax preparation locations Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Free tax preparation locations See the Instructions for Form 1040NR-EZ for more information. Free tax preparation locations Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Free tax preparation locations Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Free tax preparation locations Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Free tax preparation locations They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Free tax preparation locations Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Free tax preparation locations Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Free tax preparation locations Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Free tax preparation locations Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Free tax preparation locations Do not include these payments as income on your federal tax return. Free tax preparation locations If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Free tax preparation locations This applies only to the part of your VA payments that is required to be used for education expenses. Free tax preparation locations You may want to visit the Veteran's Administration website at www. Free tax preparation locations gibill. Free tax preparation locations va. Free tax preparation locations gov for specific information about the various VA benefits for education. Free tax preparation locations Example. Free tax preparation locations You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Free tax preparation locations Neither of these benefits is taxable and you do not report them on your tax return. Free tax preparation locations You also want to claim an American opportunity credit on your return. Free tax preparation locations You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Free tax preparation locations To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Free tax preparation locations You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Free tax preparation locations Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Free tax preparation locations This is called a “tuition reduction. Free tax preparation locations ” You do not have to include a qualified tuition reduction in your income. Free tax preparation locations A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Free tax preparation locations You do not have to use the tuition reduction at the eligible educational institution from which you received it. Free tax preparation locations In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Free tax preparation locations The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Free tax preparation locations You must include in your income any tuition reduction you receive that is payment for your services. Free tax preparation locations Eligible educational institution. Free tax preparation locations   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Free tax preparation locations Officers, owners, and highly compensated employees. Free tax preparation locations   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Free tax preparation locations This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Free tax preparation locations The group must be defined under a reasonable classification set up by the employer. Free tax preparation locations The classification must not discriminate in favor of owners, officers, or highly compensated employees. Free tax preparation locations Payment for services. Free tax preparation locations   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Free tax preparation locations This applies even if all candidates for a degree must perform the services to receive the degree. Free tax preparation locations (See below for exceptions. Free tax preparation locations ) Exceptions. Free tax preparation locations   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Free tax preparation locations Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Free tax preparation locations You are an employee of the eligible educational institution. Free tax preparation locations You were an employee of the eligible educational institution, but you retired or left on disability. Free tax preparation locations You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Free tax preparation locations You are the dependent child or spouse of an individual described in (1) through (3), above. Free tax preparation locations Child of deceased parents. Free tax preparation locations   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Free tax preparation locations Child of divorced parents. Free tax preparation locations   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Free tax preparation locations Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Free tax preparation locations It is provided by an eligible educational institution. Free tax preparation locations You are a graduate student who performs teaching or research activities for the educational institution. Free tax preparation locations You must include in income any other tuition reductions for graduate education that you receive. Free tax preparation locations How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Free tax preparation locations Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Free tax preparation locations Prev  Up  Next   Home   More Online Publications
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Free tax preparation locations Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Free tax preparation locations Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Free tax preparation locations Aged, home for, Home for the aged. Free tax preparation locations Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Free tax preparation locations Alumni association, Alumni association. Free tax preparation locations Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Free tax preparation locations Conformed copy, Conformed copy. Free tax preparation locations Description of activities, Description of activities. Free tax preparation locations Employer identification number, Required Inclusions Financial data, Financial data. Free tax preparation locations Organizing documents, Organizing documents. Free tax preparation locations Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Free tax preparation locations , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Free tax preparation locations Attribution, special rules, Special rules of attribution. Free tax preparation locations B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Free tax preparation locations Bureau defined, Bureau defined. Free tax preparation locations Burial benefit insurance, Burial and funeral benefit insurance organization. Free tax preparation locations Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Free tax preparation locations C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Free tax preparation locations Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Free tax preparation locations Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Free tax preparation locations Integrated auxiliaries, Integrated auxiliaries. Free tax preparation locations Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Free tax preparation locations CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Free tax preparation locations Comments, Comments and suggestions. Free tax preparation locations Community association, Other organizations. Free tax preparation locations Community nursing bureau, Community nursing bureau. Free tax preparation locations Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Free tax preparation locations Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Free tax preparation locations Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Free tax preparation locations Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Free tax preparation locations E Educational organizations, Educational Organizations, Educational organizations. Free tax preparation locations Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Free tax preparation locations Estimated tax, Estimated tax. Free tax preparation locations Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Free tax preparation locations Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Free tax preparation locations Family members, Family members. Free tax preparation locations Substantial influence, Persons not considered to have substantial influence. Free tax preparation locations Disregarded benefits, Disregarded benefits. Free tax preparation locations Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Free tax preparation locations , Exception. Free tax preparation locations Excise tax, Excise tax on excess benefit transactions. Free tax preparation locations Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Free tax preparation locations Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Free tax preparation locations Excise tax Black lung benefit trust, Excise taxes. Free tax preparation locations Lobbying expenditures, Tax on excess expenditures to influence legislation. Free tax preparation locations , Tax on disqualifying lobbying expenditures. Free tax preparation locations Political expenditures, Excise taxes on political expenditures. Free tax preparation locations Private foundations, Excise taxes on private foundations. Free tax preparation locations , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Free tax preparation locations Extensions of time, Extensions of time for filing. Free tax preparation locations F Facts and circumstances test, Facts and circumstances test. Free tax preparation locations Fair market value, estimate of, Good faith estimate of fair market value (FMV). Free tax preparation locations Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Free tax preparation locations , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Free tax preparation locations , Information required for subordinate organizations. Free tax preparation locations , Annual Information Return, Form 1023. Free tax preparation locations , Organizations Not Required To File Form 1023, Private Schools, When to file application. Free tax preparation locations , Lobbying Expenditures, Volunteer fire companies. Free tax preparation locations 1024, Forms Required, Application made under wrong paragraph of section 501(c). Free tax preparation locations , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Free tax preparation locations , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Free tax preparation locations 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Free tax preparation locations 2848, Power of attorney. Free tax preparation locations , Representation. Free tax preparation locations 4720, Tax on excess expenditures to influence legislation. Free tax preparation locations 5578, Certification. Free tax preparation locations 5768, Making the election. Free tax preparation locations 6069, Tax treatment of donations. Free tax preparation locations 8274, FICA tax exemption election. Free tax preparation locations 8282, Dispositions of donated property. Free tax preparation locations 8283, Form 8283. Free tax preparation locations 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Free tax preparation locations 8821, Representation. Free tax preparation locations 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Free tax preparation locations 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Free tax preparation locations 990-PF, Form 990-PF, Excise taxes on private foundations. Free tax preparation locations , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Free tax preparation locations W–2, Revoking the election. Free tax preparation locations Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Free tax preparation locations , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Free tax preparation locations Funeral benefit insurance, Burial and funeral benefit insurance organization. Free tax preparation locations G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Free tax preparation locations Good faith determinations, What's New, New organization. Free tax preparation locations Governmental unit, Governmental units. Free tax preparation locations Grant Distinguished from gross receipts, Grants. Free tax preparation locations Exclusion for unusual grant, Unusual grants. Free tax preparation locations , Unusual grants. Free tax preparation locations From public charity, Grants from public charities. Free tax preparation locations , Grants from public charities. Free tax preparation locations Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Free tax preparation locations Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Free tax preparation locations Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Free tax preparation locations Homeowners' association, Homeowners' associations. Free tax preparation locations Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Free tax preparation locations , Hospitals and medical research organizations. Free tax preparation locations I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Free tax preparation locations Instrumentalities, Instrumentalities. Free tax preparation locations Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Free tax preparation locations , Labor Organizations Law, public interest, Public-interest law firms. Free tax preparation locations Legislative activity, Lobbying Expenditures, Legislative activity. Free tax preparation locations Listed transaction, Prohibited tax shelter transaction. Free tax preparation locations Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Free tax preparation locations Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Free tax preparation locations M Medical research organization, Medical research organization. Free tax preparation locations Medicare and Medicaid payments, Medicare and Medicaid payments. Free tax preparation locations Membership fee, Membership fees. Free tax preparation locations , Membership fees distinguished from gross receipts. Free tax preparation locations Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Free tax preparation locations O One-third support test, One-third support test. 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