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How To Amend Federal Tax Return

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How To Amend Federal Tax Return

How to amend federal tax return 2. How to amend federal tax return   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. How to amend federal tax return All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. How to amend federal tax return However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. How to amend federal tax return The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). How to amend federal tax return The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. How to amend federal tax return Alternative minimum tax. How to amend federal tax return   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. How to amend federal tax return Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. How to amend federal tax return The obligation to file Form 990-T is in addition to the obligation to file any other required returns. How to amend federal tax return Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. How to amend federal tax return An exempt organization must report income from all its unrelated businesses on a single Form 990-T. How to amend federal tax return Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. How to amend federal tax return The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. How to amend federal tax return When to file. How to amend federal tax return   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. How to amend federal tax return The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. How to amend federal tax return If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. How to amend federal tax return Extension of time to file. How to amend federal tax return   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. How to amend federal tax return The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. How to amend federal tax return Public Inspection Requirements of Section 501(c)(3) Organizations. How to amend federal tax return   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. How to amend federal tax return    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. How to amend federal tax return Payment of Tax Estimated tax. How to amend federal tax return   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. How to amend federal tax return Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. How to amend federal tax return If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. How to amend federal tax return   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. How to amend federal tax return Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. How to amend federal tax return However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. How to amend federal tax return If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. How to amend federal tax return   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. How to amend federal tax return    Tax due with Form 990-T. How to amend federal tax return   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). How to amend federal tax return Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). How to amend federal tax return Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. How to amend federal tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to amend federal tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. How to amend federal tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to amend federal tax return EFTPS is a free service provided by the Department of Treasury. How to amend federal tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to amend federal tax return To get more information about EFTPS or to enroll in EFTPS, visit www. How to amend federal tax return eftps. How to amend federal tax return gov or call 1-800-555-4477. How to amend federal tax return Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. How to amend federal tax return Deposits on business days only. How to amend federal tax return   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. How to amend federal tax return A business day is any day other than a Saturday, Sunday, or legal holiday. How to amend federal tax return For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). How to amend federal tax return The term "legal holiday" means any legal holiday in the District of Columbia. How to amend federal tax return Prev  Up  Next   Home   More Online Publications
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Withdrawal of Cycle C Cash Balance Applications

Cycle C determination letter applicants who intend to adopt a pre-approved cash balance plan may withdraw their applications for individually designed cash balance plans by May 31, 2014, if they sign Form 8905, Certification of Intent to Adopt a Pre-approved Plan, by March 31, 2014.

Background

Announcement 2014-4 extended the submission period for pre-approved defined benefit pension plans from January 31, 2014, to February 2, 2015, to allow time for the IRS to expand the pre-approved program to permit plans with cash balance features. The announcement also allowed Cycle C plan sponsors who want to adopt a pre-approved cash balance plan to complete Form 8905 by March 31, 2014, instead of submitting determination letter applications for individually designed plans by the Cycle C deadline of January 31, 2014.

Withdrawals for Cycle C applicants

Cycle C applicants who already submitted their applications for individually-designed cash balance plans during the second Cycle C remedial amendment cycle that ended January 31, 2014, and who instead wish to adopt a pre-approved cash balance plan, may sign the Form 8905, withdraw the application, and request a refund of the user fee by complying with the instructions below.

How to request a withdrawal and user fee refund

Request the return of your Cycle C determination letter application and a refund of the user fee in writing. Your request must be postmarked (or faxed) by May 31, 2014. You must include:

  1. the name of the plan sponsor
  2. plan number
  3. EIN
  4. the document locator number, if known (shown on your IRS acknowledgement letter)
  5. the following statement in bold letters: “Per Announcement 2014-4, we are withdrawing this application in order to submit under the pre-approved program.

Fax or mail your request

Mail address:

Internal Revenue Service
550 Main Street
Cincinnati, OH 45202
Attn:  Joyce Heinbuch

Fax number:

Attn: Ms. Heinbuch, (513) 263-4699 (not a toll-free call).

Additional resources

Page Last Reviewed or Updated: 19-Mar-2014

The How To Amend Federal Tax Return

How to amend federal tax return Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications