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How To File Taxes For 2009

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How To File Taxes For 2009

How to file taxes for 2009 Publication 559 - Main Content Table of Contents Personal RepresentativeDuties Fees Received by Personal Representatives Final Income Tax Return for Decedent—Form 1040Name, Address, and Signature When and Where To File Filing Requirements Income To Include Exemptions and Deductions Credits, Other Taxes, and Payments Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Filing Reminders Other Tax InformationTax Benefits for Survivors Income in Respect of a Decedent Deductions in Respect of a Decedent Estate Tax Deduction Gifts, Insurance, and Inheritances Other Items of Income Income Tax Return of an Estate— Form 1041Filing Requirements Income To Include Exemption and Deductions Credits, Tax, and Payments Name, Address, and Signature When and Where To File Distributions to BeneficiariesIncome That Must Be Distributed Currently Other Amounts Distributed Discharge of a Legal Obligation Character of Distributions How and When To Report Bequest Termination of Estate Estate and Gift TaxesApplicable Credit Amount Gift Tax Estate Tax Generation-Skipping Transfer Tax Comprehensive ExampleFinal Return for Decedent—Form 1040 Income Tax Return of an Estate—Form 1041 How To Get Tax HelpLow Income Taxpayer Clinics Personal Representative A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. How to file taxes for 2009 Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. How to file taxes for 2009 An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve. How to file taxes for 2009 In general, an executor and an administrator perform the same duties and have the same responsibilities. How to file taxes for 2009 For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. How to file taxes for 2009 It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country. How to file taxes for 2009 Duties The primary duties of a personal representative are to collect all the decedent's assets, pay his or her creditors, and distribute the remaining assets to the heirs or other beneficiaries. How to file taxes for 2009 The personal representative also must perform the following duties. How to file taxes for 2009 Apply for an employer identification number (EIN) for the estate. How to file taxes for 2009 File all tax returns, including income, estate and gift tax returns, when due. How to file taxes for 2009 Pay the tax determined up to the date of discharge from duties. How to file taxes for 2009 Other duties of the personal representative in federal tax matters are discussed in other sections of this publication. How to file taxes for 2009 If any beneficiary is a nonresident alien, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for information on the personal representative's duties as a withholding agent. How to file taxes for 2009 Penalty. How to file taxes for 2009   There is a penalty for failure to file a tax return when due unless the failure is due to reasonable cause. How to file taxes for 2009 Reliance on an agent (attorney, accountant, etc. How to file taxes for 2009 ) is not reasonable cause for late filing. How to file taxes for 2009 It is the personal representative's duty to file the returns for the decedent and the estate when due. How to file taxes for 2009 Identification number. How to file taxes for 2009   The first action you should take if you are the personal representative for the decedent is to apply for an EIN for the estate. How to file taxes for 2009 You should apply for this number as soon as possible because you need to enter it on returns, statements, and other documents you file concerning the estate. How to file taxes for 2009 You also must give the number to payers of interest and dividends and other payers who must file a return concerning the estate. How to file taxes for 2009   You can get an EIN by applying online at www. How to file taxes for 2009 irs. How to file taxes for 2009 gov (click on "Apply for an EIN Online" under the Tools heading). How to file taxes for 2009 Generally, if you apply online, you will receive your EIN immediately upon completing the application. How to file taxes for 2009 You can also apply using Form SS-4, Application for Employer Identification Number. How to file taxes for 2009 Generally, if you apply by mail, it takes about 4 weeks to get your EIN. How to file taxes for 2009 See the form instructions for other ways to apply. How to file taxes for 2009   Payers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. How to file taxes for 2009 After a decedent's death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable. How to file taxes for 2009 As the personal representative handling the estate, you must furnish this identification number to the payer. How to file taxes for 2009 For example, if interest is payable to the estate, the estate's EIN must be provided to the payer and used to report the interest on Form 1099-INT, Interest Income. How to file taxes for 2009 If the interest is payable to a surviving joint owner, the survivor's identification number, such as an SSN or ITIN, must be provided to the payer and used to report the interest. How to file taxes for 2009   If the estate or a survivor may receive interest or dividends after you inform the payer of the decedent's death, the payer should give you (or the survivor) a Form W-9, Request for Taxpayer Identification Number and Certification (or a similar substitute form). How to file taxes for 2009 Complete this form to inform the payer of the estate's (or if completed by the survivor, the survivor's) identification number and return it to the payer. How to file taxes for 2009    Do not use the deceased individual's identifying number to file an individual income tax return after the decedent's final tax return. How to file taxes for 2009 Also do not use it to make estimated tax payments for a tax year after the year of death. How to file taxes for 2009 Penalty. How to file taxes for 2009   If you do not include the EIN or the taxpayer identification number of another person where it is required on a return, statement, or other document, you are liable for a penalty for each failure, unless you can show reasonable cause. How to file taxes for 2009 You also are liable for a penalty if you do not give the taxpayer identification number of another person when required on a return, statement, or other document. How to file taxes for 2009 Notice of fiduciary relationship. How to file taxes for 2009   The term fiduciary means any person acting for another person. How to file taxes for 2009 It applies to persons who have positions of trust on behalf of others. How to file taxes for 2009 A personal representative for a decedent's estate is a fiduciary. How to file taxes for 2009 Form 56. How to file taxes for 2009   If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this. How to file taxes for 2009 Form 56, Notice Concerning Fiduciary Relationship, is used for this purpose. How to file taxes for 2009 See the Instructions for Form 56 for filing requirements and other information. How to file taxes for 2009   File Form 56 as soon as all the necessary information (including the EIN) is available. How to file taxes for 2009 It notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent. How to file taxes for 2009 The notice remains in effect until you notify the IRS (by filing another Form 56) that your fiduciary relationship with the estate has terminated. How to file taxes for 2009 Termination of fiduciary relationship. How to file taxes for 2009   Form 56 should also be filed to notify the IRS if your fiduciary relationship is terminated or when a successor fiduciary is appointed if the estate has not been terminated. How to file taxes for 2009 See Form 56 and its instructions for more information. How to file taxes for 2009   At the time of termination of the fiduciary relationship, you may want to file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), and Form 5495, Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, to wind up your duties as fiduciary. How to file taxes for 2009 See below for a discussion of these forms. How to file taxes for 2009 Request for prompt assessment (charge) of tax. How to file taxes for 2009   The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due. How to file taxes for 2009 However, as a personal representative, you may request a prompt assessment of tax after the return has been filed. How to file taxes for 2009 This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received. How to file taxes for 2009 This request can be made for any tax return (except the estate tax return) of the decedent or the decedent's estate. How to file taxes for 2009 This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries. How to file taxes for 2009 Form 4810. How to file taxes for 2009   Form 4810 can be used for making this request. How to file taxes for 2009 It must be filed separately from any other document. How to file taxes for 2009   As the personal representative for the decedent's estate, you are responsible for any additional taxes that may be due. How to file taxes for 2009 You can request prompt assessment of any of the decedent's taxes (other than federal estate taxes) for any years for which the statutory period for assessment is open. How to file taxes for 2009 This applies even though the returns were filed before the decedent's death. How to file taxes for 2009 Failure to report income. How to file taxes for 2009   If you or the decedent failed to report substantial amounts of gross income (more than 25% of the gross income reported on the return) or filed a false or fraudulent return, your request for prompt assessment will not shorten the period during which the IRS may assess the additional tax. How to file taxes for 2009 However, such a request may relieve you of personal liability for the tax if you did not have knowledge of the unpaid tax. How to file taxes for 2009 Request for discharge from personal liability for tax. How to file taxes for 2009   An executor can make a request for discharge from personal liability for a decedent's income, gift, and estate taxes. How to file taxes for 2009 The request must be made after the returns for those taxes are filed. How to file taxes for 2009 To make the request, file Form 5495. How to file taxes for 2009 For this purpose, an executor is an executor or administrator that is appointed, qualified, and acting within the United States. How to file taxes for 2009   Within 9 months after receipt of the request, the IRS will notify the executor of the amount of taxes due. How to file taxes for 2009 If this amount is paid, the executor will be discharged from personal liability for any future deficiencies. How to file taxes for 2009 If the IRS has not notified the executor, he or she will be discharged from personal liability at the end of the 9-month period. How to file taxes for 2009    Even if the executor is discharged from personal liability, the IRS will still be able to assess tax deficiencies against the executor to the extent he or she still has any of the decedent's property. How to file taxes for 2009 Insolvent estate. How to file taxes for 2009   Generally, if a decedent's estate is insufficient to pay all the decedent's debts, the debts due to the United States must be paid first. How to file taxes for 2009 Both the decedent's federal income tax liabilities at the time of death and the estate's income tax liability are debts due to the United States. How to file taxes for 2009 The personal representative of an insolvent estate is personally responsible for any tax liability of the decedent or of the estate if he or she had notice of such tax obligations or failed to exercise due care in determining if such obligations existed before distribution of the estate's assets and before being discharged from duties. How to file taxes for 2009 The extent of such personal responsibility is the amount of any other payments made before paying the debts due to the United States, except where such other debt paid has priority over the debts due to the United States. How to file taxes for 2009 Income tax liabilities need not be formally assessed for the personal representative to be liable if he or she was aware or should have been aware of their existence. How to file taxes for 2009 Fees Received by Personal Representatives All personal representatives must include fees paid to them from an estate in their gross income. How to file taxes for 2009 If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on your Form 1040, line 21. How to file taxes for 2009 If you are in the trade or business of being an executor, report fees received from the estate as self-employment income on Schedule C or Schedule C-EZ of your Form 1040. How to file taxes for 2009 If the estate operates a trade or business and you, as executor, actively participate in the trade or business while fulfilling your duties, any fees you receive related to the operation of the trade or business must be reported as self-employment income on Schedule C (or Schedule C-EZ) of your Form 1040. How to file taxes for 2009 Final Income Tax Return for Decedent—Form 1040 The personal representative (defined earlier) must file the final income tax return (Form 1040) of the decedent for the year of death and any returns not filed for preceding years. How to file taxes for 2009 A surviving spouse, under certain circumstances, may have to file the returns for the decedent. How to file taxes for 2009 See Joint Return, later. How to file taxes for 2009 Return for preceding year. How to file taxes for 2009   If an individual died after the close of the tax year, but before the return for that year was filed, the return for the year just closed will not be the final return. How to file taxes for 2009 The return for that year will be a regular return and the personal representative must file it. How to file taxes for 2009 Example. How to file taxes for 2009 Samantha Smith died on March 21, 2013, before filing her 2012 tax return. How to file taxes for 2009 Her personal representative must file her 2012 return by April 15, 2013. How to file taxes for 2009 Her final tax return covering the period from January 1, 2013, to March 20, 2013, is due April 15, 2014. How to file taxes for 2009 Name, Address, and Signature Write the word “DECEASED,” the decedent's name, and the date of death across the top of the tax return. How to file taxes for 2009 If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. How to file taxes for 2009 If a joint return is not being filed, write the decedent's name in the name field and the personal representative's name and address in the address field. How to file taxes for 2009 Third party designee. How to file taxes for 2009   You can check the “Yes” box in the Third Party Designee area on page 2 of the return to authorize the IRS to discuss the return with a friend, family member, or any other person you choose. How to file taxes for 2009 This allows the IRS to call the person you identified as the designee to answer any questions that may arise during the processing of the return. How to file taxes for 2009 It also allows the designee to perform certain actions. How to file taxes for 2009 See the Instructions for Form 1040 for details. How to file taxes for 2009 Signature. How to file taxes for 2009   If a personal representative has been appointed, that person must sign the return. How to file taxes for 2009 If it is a joint return, the surviving spouse must also sign it. How to file taxes for 2009 If no personal representative has been appointed, the surviving spouse (on a joint return) signs the return and writes in the signature area “Filing as surviving spouse. How to file taxes for 2009 ” If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. How to file taxes for 2009 ” Paid preparer. How to file taxes for 2009   If you pay someone to prepare, assist in preparing, or review the tax return, that person must sign the return and fill in the other blanks in the Paid Preparer Use Only area of the return. How to file taxes for 2009 See the Form 1040 instructions for details. How to file taxes for 2009 When and Where To File The final income tax return is due at the same time the decedent's return would have been due had death not occurred. How to file taxes for 2009 A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. How to file taxes for 2009 However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filed timely if filed by the next business day. How to file taxes for 2009 The tax return must be prepared for the year of death regardless of when during the year death occurred. How to file taxes for 2009 Generally, you must file the final income tax return of the decedent with the Internal Revenue Service Center for the place where you live. How to file taxes for 2009 A tax return for a decedent can be electronically filed. How to file taxes for 2009 A personal representative may also obtain an income tax filing extension on behalf of a decedent. How to file taxes for 2009 Filing Requirements The gross income, age, and filing status of a decedent generally determine whether a return must be filed. How to file taxes for 2009 Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt. How to file taxes for 2009 It includes gross receipts from self-employment, but if the business involves manufacturing, merchandising, or mining, subtract any cost of goods sold. How to file taxes for 2009 In general, filing status depends on whether the decedent was considered single or married at the time of death. How to file taxes for 2009 See the income tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. How to file taxes for 2009 Refund A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed. How to file taxes for 2009 Also, the decedent may be entitled to other credits that result in a refund. How to file taxes for 2009 These advance payments of tax and credits are discussed later under Credits, Other Taxes, and Payments. How to file taxes for 2009 Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. How to file taxes for 2009   Form 1310 does not have to be filed if you are claiming a refund and you are: A surviving spouse filing an original or amended joint return with the decedent, or A court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return. How to file taxes for 2009   If the personal representative is filing a claim for refund on Form 1040X, Amended U. How to file taxes for 2009 S. How to file taxes for 2009 Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. How to file taxes for 2009 Example. How to file taxes for 2009 Edward Green died before filing his tax return. How to file taxes for 2009 You were appointed the personal representative for Edward's estate, and you file his Form 1040 showing a refund due. How to file taxes for 2009 You do not need Form 1310 to claim the refund if you attach a copy of the court certificate showing you were appointed the personal representative. How to file taxes for 2009    If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. How to file taxes for 2009 Return the joint-name check marked “VOID” to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. How to file taxes for 2009 A new check will be issued in your name and mailed to you. How to file taxes for 2009 Death certificate. How to file taxes for 2009   When filing the decedent's final income tax return, do not attach the death certificate or other proof of death to the final return. How to file taxes for 2009 Instead, keep it for your records and provide it if requested. How to file taxes for 2009 Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040NR, U. How to file taxes for 2009 S. How to file taxes for 2009 Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. How to file taxes for 2009 See the Instructions for Form 1040NR for the filing requirements, due date, and where to file. How to file taxes for 2009 Joint Return Generally, the personal representative and the surviving spouse can file a joint return for the decedent and the surviving spouse. How to file taxes for 2009 However, the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date for filing the final joint return for the year of death. How to file taxes for 2009 This also applies to the return for the preceding year if the decedent died after the close of the preceding tax year and before filing the return for that year. How to file taxes for 2009 The income of the decedent that was includible on his or her return for the year up to the date of death (see Income To Include, later) and the income of the surviving spouse for the entire year must be included in the final joint return. How to file taxes for 2009 A final joint return with the decedent cannot be filed if the surviving spouse remarried before the end of the year of the decedent's death. How to file taxes for 2009 The filing status of the decedent in this instance is married filing a separate return. How to file taxes for 2009 For information about tax benefits to which a surviving spouse may be entitled, see Tax Benefits for Survivors, later, under Other Tax Information. How to file taxes for 2009 Personal representative may revoke joint return election. How to file taxes for 2009   A court-appointed personal representative may revoke an election to file a joint return previously made by the surviving spouse alone. How to file taxes for 2009 This is done by filing a separate return for the decedent within one year from the due date of the return (including any extensions). How to file taxes for 2009 The joint return made by the surviving spouse will then be regarded as the separate return of that spouse by excluding the decedent's items and refiguring the tax liability. How to file taxes for 2009 Relief from joint liability. How to file taxes for 2009   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. How to file taxes for 2009 If the decedent qualified for this relief while alive, the personal representative can pursue an existing request, or file a request, for relief from joint liability. How to file taxes for 2009 For information on requesting this relief, see Publication 971, Innocent Spouse Relief. How to file taxes for 2009 Income To Include The decedent's income includible on the final return is generally determined as if the person were still alive except that the taxable period is usually shorter because it ends on the date of death. How to file taxes for 2009 The method of accounting regularly used by the decedent before death also determines the income includible on the final return. How to file taxes for 2009 This section explains how some types of income are reported on the final return. How to file taxes for 2009 For more information about accounting methods, see Publication 538, Accounting Periods and Methods. How to file taxes for 2009 Cash Method If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. How to file taxes for 2009 Constructive receipt of income. How to file taxes for 2009   Interest from coupons on the decedent's bonds is constructively received by the decedent if the coupons matured in the decedent's final tax year, but had not been cashed. How to file taxes for 2009 Include the interest income on the final return. How to file taxes for 2009   Generally, a dividend is considered constructively received if it was available for use by the decedent without restriction. How to file taxes for 2009 If the corporation customarily mailed its dividend checks, the dividend was includible when received. How to file taxes for 2009 If the individual died between the time the dividend was declared and the time it was received in the mail, the decedent did not constructively receive it before death. How to file taxes for 2009 Do not include the dividend in the final return. How to file taxes for 2009 Accrual Method Generally, under an accrual method of accounting, income is reported when earned. How to file taxes for 2009 If the decedent used an accrual method, only the income items normally accrued before death are included on the final return. How to file taxes for 2009 Interest and Dividend Income (Forms 1099) Form(s) 1099 reporting interest and dividends earned by the decedent before death should be received and the amounts included on the decedent's final return. How to file taxes for 2009 A separate Form 1099 should show the interest and dividends earned after the date of the decedent's death and paid to the estate or other recipient that must include those amounts on its return. How to file taxes for 2009 You can request corrected Forms 1099 if these forms do not properly reflect the right recipient or amounts. How to file taxes for 2009 For example, a Form 1099-INT, reporting interest payable to the decedent, may include income that should be reported on the final income tax return of the decedent, as well as income that the estate or other recipient should report, either as income earned after death or as income in respect of the decedent (discussed later). How to file taxes for 2009 For income earned after death, you should ask the payer for a Form 1099 that properly identifies the recipient (by name and identification number) and the proper amount. How to file taxes for 2009 If that is not possible, or if the form includes an amount that represents income in respect of the decedent, report the interest as shown next under How to report. How to file taxes for 2009 See U. How to file taxes for 2009 S. How to file taxes for 2009 savings bonds acquired from decedent under Income in Respect of a Decedent, later, for information on savings bond interest that may have to be reported on the final return. How to file taxes for 2009 How to report. How to file taxes for 2009   If you are preparing the decedent's final return and you have received a Form 1099-INT for the decedent that includes amounts belonging to the decedent and to another recipient (the decedent's estate or another beneficiary), report the total interest shown on Form 1099-INT on Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. How to file taxes for 2009 Next, enter a subtotal of the interest shown on Forms 1099, and the interest reportable from other sources for which you did not receive Forms 1099. How to file taxes for 2009 Then, show any interest (including any interest you receive as a nominee) belonging to another recipient separately and subtract it from the subtotal. How to file taxes for 2009 Identify the amount of this adjustment as “Nominee Distribution” or other appropriate designation. How to file taxes for 2009   Report dividend income for which you received a Form 1099-DIV, Dividends and Distributions, on the appropriate schedule using the same procedure. How to file taxes for 2009    Note. How to file taxes for 2009 If the decedent received amounts as a nominee, you must give the actual owner a Form 1099, unless the owner is the decedent's spouse. How to file taxes for 2009 See General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) for more information on filing Forms 1099. How to file taxes for 2009 Partnership Income The death of a partner closes the partnership's tax year for that partner. How to file taxes for 2009 Generally, it does not close the partnership's tax year for the remaining partners. How to file taxes for 2009 The decedent's distributive share of partnership items must be figured as if the partnership's tax year ended on the date the partner died. How to file taxes for 2009 To avoid an interim closing of the partnership books, the partners can agree to estimate the decedent's distributive share by prorating the amounts the partner would have included for the entire partnership tax year. How to file taxes for 2009 On the decedent's final return, include the decedent's distributive share of partnership items for the following periods. How to file taxes for 2009 The partnership's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). How to file taxes for 2009 The period, if any, from the end of the partnership's tax year in (1) to the decedent's date of death. How to file taxes for 2009 Example. How to file taxes for 2009 Mary Smith was a partner in XYZ partnership and reported her income on a tax year ending December 31. How to file taxes for 2009 The partnership uses a tax year ending June 30. How to file taxes for 2009 Mary died August 31, 2013, and her estate established its tax year through August 31. How to file taxes for 2009 The distributive share of partnership items based on the decedent's partnership interest is reported as follows. How to file taxes for 2009 Final Return for the Decedent—January 1 through August 31, 2013, includes XYZ partnership items from (a) the partnership tax year ending June 30, 2013, and (b) the partnership tax year beginning July 1, 2013, and ending August 31, 2013 (the date of death). How to file taxes for 2009 Income Tax Return of the Estate—September 1, 2013, through August 31, 2014, includes XYZ partnership items for the period September 1, 2013, through June 30, 2014. How to file taxes for 2009 S Corporation Income If the decedent was a shareholder in an S corporation, include on the final return the decedent's share of the S corporation's items of income, loss, deduction, and credit for the following periods. How to file taxes for 2009 The corporation's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). How to file taxes for 2009 The period, if any, from the end of the corporation's tax year in (1) to the decedent's date of death. How to file taxes for 2009 Self-Employment Income Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. How to file taxes for 2009 For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. How to file taxes for 2009 For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year. How to file taxes for 2009 Community Income If the decedent was married and domiciled in a community property state, half of the income received and half of the expenses paid during the decedent's tax year by either the decedent or spouse may be considered to be the income and expenses of the other. How to file taxes for 2009 For more information, see Publication 555, Community Property. How to file taxes for 2009 HSA, Archer MSA, or Medicare Advantage MSA The treatment of an HSA (health savings account), an Archer MSA (medical savings account), or a Medicare Advantage MSA at the death of the account holder, depends on who acquires the interest in the account. How to file taxes for 2009 If the decedent's estate acquires the interest, the fair market value (FMV) of the assets in the account on the date of death is included in income on the decedent's final return. How to file taxes for 2009 The estate tax deduction, discussed later, does not apply to this amount. How to file taxes for 2009 If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. How to file taxes for 2009 For other information on HSAs, Archer MSAs, or Medicare Advantage MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. How to file taxes for 2009 Coverdell Education Savings Account (ESA) Generally, the balance in a Coverdell ESA must be distributed within 30 days after the individual for whom the account was established reaches age 30, or dies, whichever is earlier. How to file taxes for 2009 The treatment of the Coverdell ESA at the death of an individual under age 30 depends on who acquires the interest in the account. How to file taxes for 2009 If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. How to file taxes for 2009 The estate tax deduction, discussed later, does not apply to this amount. How to file taxes for 2009 If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. How to file taxes for 2009 The age 30 limitation does not apply if the individual for whom the account was established or the beneficiary that acquires the account is an individual with special needs. How to file taxes for 2009 This includes an individual who, because of a physical, mental, or emotional condition (including a learning disability), requires additional time to complete his or her education. How to file taxes for 2009 For more information on Coverdell ESAs, see Publication 970, Tax Benefits for Education. How to file taxes for 2009 Accelerated Death Benefits Accelerated death benefits are amounts received under a life insurance contract before the death of the insured individual. How to file taxes for 2009 These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. How to file taxes for 2009 Generally, if the decedent received accelerated death benefits on the life of a terminally or chronically ill individual, whether on his or her own life or on the life of another person, those benefits are not included in the decedent's income. How to file taxes for 2009 For more information, see the discussion under Gifts, Insurance, and Inheritances under Other Tax Information, later. How to file taxes for 2009 Exemptions and Deductions Generally, the rules for exemptions and deductions allowed to an individual also apply to the decedent's final income tax return. How to file taxes for 2009 Show on the final return deductible items the decedent paid (or accrued, if the decedent reported deductions on an accrual method) before death. How to file taxes for 2009 This section contains a detailed discussion of medical expenses because the tax treatment of the decedent's medical expenses can be different. How to file taxes for 2009 See Medical Expenses, later. How to file taxes for 2009 Exemptions You can claim the decedent's personal exemption on the final income tax return. How to file taxes for 2009 If the decedent was another person's dependent (for example, a parent's), you cannot claim the personal exemption on the decedent's final return. How to file taxes for 2009 Standard Deduction If you do not itemize deductions on the final return, the full amount of the appropriate standard deduction is allowed regardless of the date of death. How to file taxes for 2009 For information on the appropriate standard deduction, see the Form 1040 income tax return instructions or Publication 501. How to file taxes for 2009 Medical Expenses Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized. How to file taxes for 2009 This includes expenses for the decedent, as well as for the decedent's spouse and dependents. How to file taxes for 2009 Beginning in 2013, medical expenses exceeding 10% of adjusted gross income (AGI) may be deducted, unless the decedent or their spouse is age 65 or older. How to file taxes for 2009 In that case medical expenses exceeding 7. How to file taxes for 2009 5% of AGI may be deducted. How to file taxes for 2009 Qualified medical expenses are not deductible if paid with a tax-free distribution from an HSA or an Archer MSA. How to file taxes for 2009 Election for decedent's expenses. How to file taxes for 2009   Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). How to file taxes for 2009 However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred. How to file taxes for 2009   If you make the election, you can claim all or part of the expenses on the decedent's income tax return (if deductions are itemized) rather than on the federal estate tax return (Form 706). How to file taxes for 2009 You can deduct expenses incurred in the year of death on the final income tax return. How to file taxes for 2009 You should file an amended return (Form 1040X) for medical expenses incurred in an earlier year, unless the statutory period for filing a claim for that year has expired. How to file taxes for 2009   The amount you can deduct on the income tax return is the amount above 10% of adjusted gross income (or 7. How to file taxes for 2009 5% of adjusted gross income if the decedent or the decedent's spouse was born before January 2, 1949). How to file taxes for 2009 Amounts not deductible because of this percentage cannot be claimed on the federal estate tax return. How to file taxes for 2009 Making the election. How to file taxes for 2009   You make the election by attaching a statement, in duplicate, to the decedent's income tax return or amended return. How to file taxes for 2009 The statement must state that you have not claimed the amount as an estate tax deduction, and that the estate waives the right to claim the amount as a deduction. How to file taxes for 2009 This election applies only to expenses incurred for the decedent, not to expenses incurred to provide medical care for dependents. How to file taxes for 2009 Example. How to file taxes for 2009 Richard Brown used the cash method of accounting and filed his income tax return on a calendar year basis. How to file taxes for 2009 Richard died on June 1, 2013, at the age of 78, after incurring $800 in medical expenses. How to file taxes for 2009 Of that amount, $500 was incurred in 2012 and $300 was incurred in 2013. How to file taxes for 2009 Richard itemized his deductions when he filed his 2012 income tax return. How to file taxes for 2009 The personal representative of the estate paid the entire $800 liability in August 2013. How to file taxes for 2009 The personal representative may file an amended return (Form 1040X) for 2012 claiming the $500 medical expense as a deduction, subject to the 7. How to file taxes for 2009 5% limit. How to file taxes for 2009 The $300 of expenses incurred in 2013 can be deducted on the final income tax return if deductions are itemized, subject to the 7. How to file taxes for 2009 5% limit. How to file taxes for 2009 The personal representative must file a statement in duplicate with each return stating that these amounts have not been claimed on the federal estate tax return (Form 706), and waiving the right to claim such a deduction on Form 706 in the future. How to file taxes for 2009 Medical expenses not paid by estate. How to file taxes for 2009   If you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. How to file taxes for 2009 If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year. How to file taxes for 2009 Insurance reimbursements. How to file taxes for 2009   Insurance reimbursements of previously deducted medical expenses due a decedent at the time of death and later received by the decedent's estate are includible in the income tax return of the estate (Form 1041) for the year the reimbursements are received. How to file taxes for 2009 The reimbursements are also includible in the decedent's gross estate. How to file taxes for 2009 No deduction for funeral expenses can be taken on the final Form 1040 of a decedent. How to file taxes for 2009 These expenses may be deductible for estate tax purposes on Form 706. How to file taxes for 2009 Deduction for Losses A decedent's net operating loss deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. How to file taxes for 2009 A net operating loss on the decedent's final income tax return can be carried back to prior years. How to file taxes for 2009 (See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. How to file taxes for 2009 ) You cannot deduct any unused net operating loss or capital loss on the estate's income tax return. How to file taxes for 2009 At-risk loss limits. How to file taxes for 2009   Special at-risk rules apply to most activities that are engaged in as a trade or business or for the production of income. How to file taxes for 2009   These rules limit the deductible loss to the amount which the individual was considered at-risk in the activity. How to file taxes for 2009 An individual generally will be considered at-risk to the extent of the money and the adjusted basis of property that he or she contributed to the activity and certain amounts the individual borrowed for use in the activity. How to file taxes for 2009 An individual will be considered at-risk for amounts borrowed only if he or she was personally liable for the repayment or if the amounts borrowed were secured by property other than that used in the activity. How to file taxes for 2009 The individual is not considered at-risk for borrowed amounts if the lender has an interest in the activity or if the lender is related to a person who has an interest in the activity. How to file taxes for 2009 For more information, see Publication 925, Passive Activity and At-Risk Rules. How to file taxes for 2009 Passive activity rules. How to file taxes for 2009   A passive activity is any trade or business activity in which the taxpayer does not materially participate. How to file taxes for 2009 To determine material participation, see Publication 925. How to file taxes for 2009 Rental activities are passive activities regardless of the taxpayer's participation, unless the taxpayer meets certain eligibility requirements. How to file taxes for 2009   Individuals, estates, and trusts can offset passive activity losses only against passive activity income. How to file taxes for 2009 Passive activity losses or credits not allowed in one tax year can be carried forward to the next year. How to file taxes for 2009   If a passive activity interest is transferred because a taxpayer dies, the accumulated unused passive activity losses are allowed as a deduction against the decedent's income in the year of death. How to file taxes for 2009 Losses are allowed only to the extent they are greater than the excess of the transferee's (recipient of the interest transferred) basis in the property over the decedent's adjusted basis in the property immediately before death. How to file taxes for 2009 The part of the accumulated losses equal to the excess is not allowed as a deduction for any tax year. How to file taxes for 2009   Use Form 8582, Passive Activity Loss Limitations, to summarize losses and income from passive activities and to figure the amounts allowed. How to file taxes for 2009 For more information, see Publication 925. How to file taxes for 2009 Credits, Other Taxes, and Payments Discussed below are some of the tax credits, types of taxes that may be owed, income tax withheld, and estimated tax payments reported on the final return of a decedent. How to file taxes for 2009 Credits On the final income tax return, you can claim any tax credits that applied to the decedent before death. How to file taxes for 2009 Some of these credits are discussed next. How to file taxes for 2009 Earned income credit. How to file taxes for 2009   If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. How to file taxes for 2009 If the allowable credit is more than the tax liability for the year, the excess is refunded. How to file taxes for 2009   For more information, see Publication 596, Earned Income Credit (EIC). How to file taxes for 2009 Credit for the elderly or the disabled. How to file taxes for 2009   This credit is allowable on a decedent's final income tax return if the decedent met both of the following requirements in the year of death. How to file taxes for 2009 The decedent: Was a “qualified individual,” and Had income (adjusted gross income (AGI) and nontaxable social security and pensions) less than certain limits. How to file taxes for 2009   For details on qualifying for or figuring the credit, see Publication 524, Credit for the Elderly or the Disabled. How to file taxes for 2009 Child tax credit. How to file taxes for 2009   If the decedent had a qualifying child, you may be able to claim the child tax credit on the decedent's final return even though the return covers less than 12 months. How to file taxes for 2009 You may be able to claim the additional child tax credit and get a refund if the credit is more than the decedent's liability. How to file taxes for 2009 For more information, see the Instructions for Form 1040. How to file taxes for 2009 Adoption credit. How to file taxes for 2009   Depending upon when the adoption was finalized, this credit may be taken on a decedent's final income tax return if the decedent: Adopted an eligible child and paid qualified adoption expenses, or Has a carryforward of an adoption credit from a prior year. How to file taxes for 2009   Also, if the decedent is survived by a spouse who meets the filing status of qualifying widow(er), unused adoption credit may be carried forward and used following the death of the decedent. How to file taxes for 2009 See Form 8839, Qualified Adoption Expenses, and its instructions for more details. How to file taxes for 2009 General business tax credit. How to file taxes for 2009   The general business credit available to a taxpayer is limited. How to file taxes for 2009 Any credit arising in a tax year beginning before 1998 that has not been used up can be carried forward for up to 15 years. How to file taxes for 2009 Any unused credit arising in a tax year beginning after 1997 has a 1-year carryback and a 20-year carryforward period. How to file taxes for 2009   After the carryforward period, a deduction may be allowed for any unused business credit. How to file taxes for 2009 If the taxpayer dies before the end of the carryforward period, the deduction generally is allowed in the year of death. How to file taxes for 2009   For more information on the general business credit, see Publication 334, Tax Guide for Small Business. How to file taxes for 2009 Other Taxes Taxes other than income tax that may be owed on the final return of a decedent include self-employment tax and alternative minimum tax, which are reported on Form 1040. How to file taxes for 2009 Self-employment tax. How to file taxes for 2009   Self-employment tax may be owed on the final return if either of the following applied to the decedent in the year of death: Net earnings from self-employment (excluding income described in (2)) were $400 or more; or Wages from services performed as a church employee were $108. How to file taxes for 2009 28 or more. How to file taxes for 2009 Alternative minimum tax (AMT). How to file taxes for 2009   The tax laws give special treatment to certain types of income and allow special deductions and credits for certain types of expenses. How to file taxes for 2009 The alternative minimum tax (AMT) was enacted so taxpayers who benefit from these laws still pay at least a minimum amount of tax. How to file taxes for 2009 In general, the AMT is the excess of the tentative minimum tax over the regular tax shown on the return. How to file taxes for 2009 Form 6251. How to file taxes for 2009    Use Form 6251, Alternative Minimum Tax—Individuals, to determine if this tax applies to the decedent. How to file taxes for 2009 See the form instructions for information on when you must attach Form 6251 to Form 1040. How to file taxes for 2009 Form 8801. How to file taxes for 2009   If the decedent paid AMT in a previous year or had a credit carryforward, the decedent may be eligible for a minimum tax credit. How to file taxes for 2009 See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. How to file taxes for 2009 Payments of Tax The income tax withheld from the decedent's salary, wages, pensions, or annuities, and the amount paid as estimated tax are credits (advance payments of tax) that must be claimed on the final return. How to file taxes for 2009 Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Income tax liability may be forgiven for a decedent who dies due to service in a combat zone, due to military or terrorist actions, as a result of a terrorist attack, or while serving in the line of duty as an astronaut. How to file taxes for 2009 Combat Zone If a member of the Armed Forces of the United States dies while in active service in a combat zone or from wounds, disease, or injury incurred in a combat zone, the decedent's income tax liability is abated (forgiven) for the entire year in which death occurred and for any prior tax year ending on or after the first day the person served in a combat zone in active service. How to file taxes for 2009 For this purpose, a qualified hazardous duty area is treated as a combat zone. How to file taxes for 2009 If the tax (including interest, additions to the tax, and additional amounts) for these years has been assessed, the assessment will be forgiven. How to file taxes for 2009 If the tax has been collected (regardless of the date of collection), that tax will be credited or refunded. How to file taxes for 2009 Any of the decedent's income tax for tax years before those mentioned above that remains unpaid as of the actual (or presumptive) date of death will not be assessed. How to file taxes for 2009 If any unpaid tax (including interest, additions to the tax, and additional amounts) has been assessed, this assessment will be forgiven. How to file taxes for 2009 Also, if any tax was collected after the date of death, that amount will be credited or refunded. How to file taxes for 2009 The date of death of a member of the Armed Forces reported as missing in action or as a prisoner of war is the date his or her name is removed from missing status for military pay purposes. How to file taxes for 2009 This is true even if death actually occurred earlier. How to file taxes for 2009 For other tax information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide. How to file taxes for 2009 Military or Terrorist Actions The decedent's income tax liability is forgiven if, at death, he or she was a military or civilian employee of the United States who died because of wounds or injury incurred: While a U. How to file taxes for 2009 S. How to file taxes for 2009 employee, and In a military or terrorist action. How to file taxes for 2009 The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. How to file taxes for 2009 Example. How to file taxes for 2009 The income tax liability of a civilian employee of the United States who died in 2013 because of wounds incurred while a U. How to file taxes for 2009 S. How to file taxes for 2009 employee in a terrorist attack that occurred in 2008 will be forgiven for 2013 and for all prior tax years in the period 2007 through 2012. How to file taxes for 2009 Refunds are allowed for the tax years for which the period for filing a claim for refund has not ended, as discussed later. How to file taxes for 2009 Military or terrorist action defined. How to file taxes for 2009   A military or terrorist action means the following. How to file taxes for 2009 Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies. How to file taxes for 2009 Any military action involving the U. How to file taxes for 2009 S. How to file taxes for 2009 Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression. How to file taxes for 2009   Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. How to file taxes for 2009 Military action does not include training exercises. How to file taxes for 2009 Any multinational force in which the United States is participating is treated as an ally of the United States. How to file taxes for 2009 Determining if a terrorist activity or military action has occurred. How to file taxes for 2009   You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action. How to file taxes for 2009 Specified Terrorist Victim The Victims of Terrorism Tax Relief Act of 2001 (the Act) provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. How to file taxes for 2009 Under the Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for certain tax years. How to file taxes for 2009 The April 19, 1995, terrorist attack on the Alfred P. How to file taxes for 2009 Murrah Federal Building (Oklahoma City). How to file taxes for 2009 The September 11, 2001, terrorist attacks. How to file taxes for 2009 The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002. How to file taxes for 2009 The Act also exempts from federal income tax the following types of income. How to file taxes for 2009 Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. How to file taxes for 2009 Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. How to file taxes for 2009 Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack. How to file taxes for 2009 Payments from the September 11th Victim Compensation Fund 2001. How to file taxes for 2009 The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. How to file taxes for 2009 See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for more information. How to file taxes for 2009 Astronauts Legislation extended the tax relief available under the Victims of Terrorism Tax Relief Act of 2001 (the Act) to astronauts who died in the line of duty after December 31, 2002. How to file taxes for 2009 The decedent's income tax liability is forgiven for the tax year in which death occurs, and for the tax year prior to death. How to file taxes for 2009 For information on death benefit payments and the reduction of federal estate taxes, see Publication 3920. How to file taxes for 2009 However, the discussions in that publication under Death Benefits and Estate Tax Reduction should be modified for astronauts (for example, by using the date of death of the astronaut instead of September 11, 2001). How to file taxes for 2009 For more information on the Act, see Publication 3920. How to file taxes for 2009 Claim for Credit or Refund If any of these tax-forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim has not ended will be credited or refunded. How to file taxes for 2009 If any tax is still due, it will be canceled. How to file taxes for 2009 The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. How to file taxes for 2009 If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by: The amount of time served in the combat zone (including any period in which the individual was in missing status), plus The period of continuous qualified hospitalization for injury from service in the combat zone, if any, plus The next 180 days. How to file taxes for 2009 Qualified hospitalization means any hospitalization outside the United States and any hospitalization in the United States of not more than 5 years. How to file taxes for 2009 This extended period for filing the claim also applies to a member of the Armed Forces who was deployed outside the United States in a designated contingency operation. How to file taxes for 2009 Filing a claim. How to file taxes for 2009   Use the following procedures to file a claim. How to file taxes for 2009 If a U. How to file taxes for 2009 S. How to file taxes for 2009 individual income tax return (Form 1040, 1040A, or 1040EZ) has not been filed, you should make a claim for refund of any withheld income tax or estimated tax payments by filing Form 1040. How to file taxes for 2009 Form W-2, Wage and Tax Statement, must accompany all returns. How to file taxes for 2009 If a U. How to file taxes for 2009 S. How to file taxes for 2009 individual income tax return has been filed, you should make a claim for refund by filing Form 1040X. How to file taxes for 2009 You must file a separate Form 1040X for each year in question. How to file taxes for 2009   You must file these returns and claims at the following address for regular mail (U. How to file taxes for 2009 S. How to file taxes for 2009 Postal Service). How to file taxes for 2009    Internal Revenue Service 333 W. How to file taxes for 2009 Pershing, P5–6503 Kansas City, MO 64108   Identify all returns and claims for refund by writing “Iraq—KIA,” “Enduring Freedom—KIA,” “Kosovo Operation—KIA,” “Desert Storm—KIA,” or “Former Yugoslavia—KIA” in bold letters on the top of page 1 of the return or claim. How to file taxes for 2009 On the applicable return, write the same phrase on the line for total tax. How to file taxes for 2009 If the individual was killed in a terrorist or military action, put “KITA” on the front of the return and on the line for total tax. How to file taxes for 2009   Include an attachment showing the computation of the decedent's tax liability and a computation of the amount to be forgiven. How to file taxes for 2009 On joint returns, make an allocation of the tax as described below under Joint returns. How to file taxes for 2009 If you cannot make a proper allocation, attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. How to file taxes for 2009   You must attach Form 1310 to all returns and claims for refund. How to file taxes for 2009 However, for exceptions to filing Form 1310, see Form 1310. How to file taxes for 2009 Statement of Person Claiming Refund Due a Deceased Taxpayer, under Refund, earlier. How to file taxes for 2009   You must also attach proof of death that includes a statement that the individual was a U. How to file taxes for 2009 S. How to file taxes for 2009 employee on the date of injury and on the date of death and died as the result of a military or terrorist action. How to file taxes for 2009 For military and civilian employees of the Department of Defense, attach DD Form 1300, Report of Casualty. How to file taxes for 2009 For other U. How to file taxes for 2009 S. How to file taxes for 2009 civilian employees killed in the United States, attach a death certificate and a certification (letter) from the federal employer. How to file taxes for 2009 For other U. How to file taxes for 2009 S. How to file taxes for 2009 civilian employees killed overseas, attach a certification from the Department of State. How to file taxes for 2009   If you do not have enough tax information to file a timely claim for refund, you can suspend the period for filing a claim by filing Form 1040X. How to file taxes for 2009 Attach Form 1310, any required documentation currently available, and a statement that you will file an amended claim as soon as you have the required tax information. How to file taxes for 2009 Joint returns. How to file taxes for 2009   If a joint return was filed, only the decedent's part of the income tax liability is eligible for forgiveness. How to file taxes for 2009 Determine the decedent's tax liability as follows. How to file taxes for 2009 Figure the income tax for which the decedent would have been liable if a separate return had been filed. How to file taxes for 2009 Figure the income tax for which the spouse would have been liable if a separate return had been filed. How to file taxes for 2009 Multiply the joint tax liability by a fraction. How to file taxes for 2009 The numerator of the fraction is the amount in (1), above. How to file taxes for 2009 The denominator of the fraction is the total of (1) and (2). How to file taxes for 2009   The resulting amount from (3) above is the decedent's tax liability eligible for forgiveness. How to file taxes for 2009 Filing Reminders To minimize the time needed to process the decedent's final return and issue any refund, be sure to follow these procedures. How to file taxes for 2009 Write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. How to file taxes for 2009 If a personal representative has been appointed, the personal representative must sign the return. How to file taxes for 2009 If it is a joint return, the surviving spouse must also sign it. How to file taxes for 2009 If you are the decedent's spouse filing a joint return with the decedent and no personal representative has been appointed, write “Filing as surviving spouse” in the area where you sign the return. How to file taxes for 2009 If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. How to file taxes for 2009 ” To claim a refund for the decedent, do the following. How to file taxes for 2009 If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund. How to file taxes for 2009 If you are the personal representative and the return is not a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. How to file taxes for 2009 (A power of attorney or a copy of the decedent's will is not acceptable evidence of your appointment as the personal representative. How to file taxes for 2009 ) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310). How to file taxes for 2009 If you are not filing a joint return as the surviving spouse and a personal representative has not been appointed, file the return and attach Form 1310. How to file taxes for 2009 Other Tax Information Discussed below is information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate. How to file taxes for 2009 Tax Benefits for Survivors Survivors can qualify for certain benefits when filing their own income tax returns. How to file taxes for 2009 Joint return by surviving spouse. How to file taxes for 2009   A surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following 2 years, as explained under Qualifying widows and widowers, later. How to file taxes for 2009 Decedent as your dependent. How to file taxes for 2009   If the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year. How to file taxes for 2009   If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. How to file taxes for 2009 To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. How to file taxes for 2009 To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 38a and 38b. How to file taxes for 2009 Qualifying widows and widowers. How to file taxes for 2009   If your spouse died within the 2 tax years preceding the year for which your return is being filed, you may be eligible to claim the filing status of qualifying widow(er) with dependent child and qualify to use the married-filing-jointly tax rates. How to file taxes for 2009 Requirements. How to file taxes for 2009   Generally, you qualify for this special benefit if you meet all of the following requirements. How to file taxes for 2009 You were entitled to file a joint return with your spouse for the year of death—whether or not you actually filed jointly. How to file taxes for 2009 You did not remarry before the end of the current tax year. How to file taxes for 2009 You have a child, stepchild, or foster child who qualifies as your dependent for the tax year. How to file taxes for 2009 You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences. How to file taxes for 2009 Example. How to file taxes for 2009 William Burns' wife died in 2010. How to file taxes for 2009 William has not remarried and continued throughout 2011 and 2012 to maintain a home for himself and his dependent child. How to file taxes for 2009 For 2010, he was entitled to file a joint return for himself and his deceased wife. How to file taxes for 2009 For 2011 and 2012, he qualifies to file as a qualifying widower with dependent child. How to file taxes for 2009 For later years, he may qualify to file as a head of household. How to file taxes for 2009 Figuring your tax. How to file taxes for 2009   Check the box on line 5 (Form 1040 or 1040A) under Filing Status on your tax return. How to file taxes for 2009 Use the Tax Rate Schedule or the column in the Tax Table for Married filing jointly, which gives you the split-income benefits. How to file taxes for 2009   The last year you can file jointly with, or claim an exemption for, your deceased spouse is the year of death. How to file taxes for 2009 Joint return filing rules. How to file taxes for 2009   If you are the surviving spouse and a personal representative is handling the estate for the decedent, you should coordinate filing your return for the year of death with this personal representative. How to file taxes for 2009 See Joint Return under Final Income Tax Return for Decedent—Form 1040, earlier. How to file taxes for 2009 Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. How to file taxes for 2009 If the decedent is a specified terrorist victim (see Specified Terrorist Victim, earlier), income received after the date of death and before the end of the decedent's tax year (determined without regard to death) is excluded from the recipient's gross income. How to file taxes for 2009 This exclusion does not apply to certain income. How to file taxes for 2009 For more information, see Publication 3920. How to file taxes for 2009 How To Report Income in respect of a decedent must be included in the income of one of the following. How to file taxes for 2009 The decedent's estate, if the estate receives it. How to file taxes for 2009 The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. How to file taxes for 2009 Any person to whom the estate properly distributes the right to receive it. How to file taxes for 2009 If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income. How to file taxes for 2009 See Estate Tax Deduction, later. How to file taxes for 2009 Example 1. How to file taxes for 2009 Frank Johnson owned and operated an apple orchard. How to file taxes for 2009 He used the cash method of accounting. How to file taxes for 2009 He sold and delivered 1,000 bushels of apples to a canning factory for $2,000, but did not receive payment before his death. How to file taxes for 2009 The proceeds from the sale are income in respect of a decedent. How to file taxes for 2009 When the estate was settled, payment had not been made and the estate transferred the right to the payment to his widow. How to file taxes for 2009 When Frank's widow collects the $2,000, she must include that amount in her return. How to file taxes for 2009 It is not reported on the final return of the decedent or on the return of the estate. How to file taxes for 2009 Example 2. How to file taxes for 2009 Assume the same facts as in Example 1, except that Frank used the accrual method of accounting. How to file taxes for 2009 The amount accrued from the sale of the apples would be included on his final return. How to file taxes for 2009 Neither the estate nor the widow would realize income in respect of a decedent when the money is later paid. How to file taxes for 2009 Example 3. How to file taxes for 2009 On February 1, George High, a cash method taxpayer, sold his tractor for $3,000, payable March 1 of the same year. How to file taxes for 2009 His adjusted basis in the tractor was $2,000. How to file taxes for 2009 George died on February 15, before receiving payment. How to file taxes for 2009 The gain to be reported as income in respect of a decedent is the $1,000 difference between the decedent's basis in the property and the sale proceeds. How to file taxes for 2009 In other words, the income in respect of a decedent is the gain the decedent would have realized had he lived. How to file taxes for 2009 Example 4. How to file taxes for 2009 Cathy O'Neil was entitled to a large salary payment at the date of her death. How to file taxes for 2009 The amount was to be paid in five annual installments. How to file taxes for 2009 The estate, after collecting two installments, distributed the right to the remaining installments to you, the beneficiary. How to file taxes for 2009 The payments are income in respect of a decedent. How to file taxes for 2009 None of the payments were includible on Cathy's final return. How to file taxes for 2009 The estate must include in its income the two installments it received, and you must include in your income each of the three installments as you receive them. How to file taxes for 2009 Example 5. How to file taxes for 2009 You inherited the right to receive renewal commissions on life insurance sold by your father before his death. How to file taxes for 2009 You inherited the right from your mother, who acquired it by bequest from your father. How to file taxes for 2009 Your mother died before she received all the commissions she had the right to receive, so you received the rest. How to file taxes for 2009 The commissions are income in respect of a decedent. How to file taxes for 2009 None of these commissions were includible in your father's final return. How to file taxes for 2009 The commissions received by your mother were included in her income. How to file taxes for 2009 The commissions you received are not includible in your mother's income, even on her final return. How to file taxes for 2009 You must include them in your income. How to file taxes for 2009 Character of income. How to file taxes for 2009   The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. How to file taxes for 2009 If the income would have been a capital gain to the decedent, it will be a capital gain to you. How to file taxes for 2009 Transfer of right to income. How to file taxes for 2009   If you transfer your right to income in respect of a decedent, you must include in your income the greater of: The amount you receive for the right, or The fair market value of the right you transfer. How to file taxes for 2009   If you make a gift of such a right, you must include in your income the fair market value of the right at the time of the gift. How to file taxes for 2009   If the right to income from an installment obligation is transferred, the amount you must include in income is reduced by the basis of the obligation. How to file taxes for 2009 See Installment obligations, later. How to file taxes for 2009 Transfer defined. How to file taxes for 2009   A transfer for this purpose includes a sale, exchange, or other disposition, the satisfaction of an installment obligation at other than face value, or the cancellation of an installment obligation. How to file taxes for 2009 Installment obligations. How to file taxes for 2009   If the decedent sold property using the installment method and you are collecting payments on an installment obligation acquired from the decedent, use the same gross profit percentage the decedent used to figure the part of each payment that represents profit. How to file taxes for 2009 Include in your income the same profit the decedent would have included had death not occurred. How to file taxes for 2009 For more information, see Publication 537, Installment Sales. How to file taxes for 2009   If you dispose of an installment obligation acquired from a decedent (other than by transfer to the obligor), the rules explained in Publication 537 for figuring gain or loss on the disposition apply to you. How to file taxes for 2009 Transfer to obligor. How to file taxes for 2009   A transfer of a right to income, discussed earlier, has occurred if the decedent (seller) sold property using the installment method and the installment obligation was transferred to the obligor (buyer or person legally obligated to pay the installments). How to file taxes for 2009 A transfer also occurs if the obligation was canceled either at death or by the estate or person receiving the obligation from the decedent. How to file taxes for 2009 An obligation that becomes unenforceable is treated as having been canceled. How to file taxes for 2009   If such a transfer occurs, the amount included in the income of the transferor (the estate or beneficiary) is the greater of the amount received or the fair market value of the installment obligation at the time of transfer, reduced by the basis of the obligation. How to file taxes for 2009 The basis of the obligation is the decedent's basis, adjusted for all installment payments received after the decedent's death and before the transfer. How to file taxes for 2009   If the decedent and obligor were related persons, the fair market value of the obligation cannot be less than its face value. How to file taxes for 2009 Specific Types of Income in Respect of a Decedent This section explains and provides examples of some specific types of income in respect of a decedent. How to file taxes for 2009 Wages. How to file taxes for 2009   The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. How to file taxes for 2009 The income is not reduced by any amounts withheld by the employer. How to file taxes for 2009 If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. How to file taxes for 2009   Wages paid as income in respect of a decedent are not subject to federal income tax withholding. How to file taxes for 2009 However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. How to file taxes for 2009 These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. How to file taxes for 2009 These wages are not included in box 1 of Form W-2. How to file taxes for 2009   Wages paid as income in respect of a decedent after the year of death generally are not subject to withholding for any federal taxe
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The How To File Taxes For 2009

How to file taxes for 2009 1. How to file taxes for 2009   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. How to file taxes for 2009 For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. How to file taxes for 2009 If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. How to file taxes for 2009 Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. How to file taxes for 2009 Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. How to file taxes for 2009 Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. How to file taxes for 2009 Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. How to file taxes for 2009 3. How to file taxes for 2009 If your organization is a central organization with exempt status, see Group Exemption Letter , later. How to file taxes for 2009 All applications must be signed by an authorized individual. How to file taxes for 2009 Form 1023, Application for Recognition of Exemption. How to file taxes for 2009   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. How to file taxes for 2009 Form 1024, Application for Recognition of Exemption Under Section 501(a). How to file taxes for 2009    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. How to file taxes for 2009 , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. How to file taxes for 2009 , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. How to file taxes for 2009 of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. How to file taxes for 2009  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. How to file taxes for 2009 Letter application. How to file taxes for 2009   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. How to file taxes for 2009 See Required Inclusions for the information to include with the letter application. How to file taxes for 2009 Form 1028. How to file taxes for 2009   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. How to file taxes for 2009 You must also submit Form 8718. How to file taxes for 2009 Form 8871. How to file taxes for 2009    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. How to file taxes for 2009 See Political Organization Income Tax Return , later. How to file taxes for 2009    Some organizations do not have to use specific application forms. How to file taxes for 2009 The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. How to file taxes for 2009 It is also shown in the Organization Reference Chart, later. How to file taxes for 2009 Power of attorney. How to file taxes for 2009   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. How to file taxes for 2009 The power of attorney must specifically authorize an individual to represent your organization. How to file taxes for 2009 You cannot name an organization, firm, etc. How to file taxes for 2009 as your representative. How to file taxes for 2009 Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. How to file taxes for 2009 The categories of individuals who can represent you before the IRS are listed on the form. How to file taxes for 2009 Non-exemption for terrorist organizations. How to file taxes for 2009   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. How to file taxes for 2009 User fee. How to file taxes for 2009   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. How to file taxes for 2009 If you are filing Form 1023, user fee information is included in Part XI. How to file taxes for 2009 If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. How to file taxes for 2009 and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. How to file taxes for 2009 Your payment must accompany your request. How to file taxes for 2009 The IRS will not process a request unless the fee has been paid. How to file taxes for 2009    For the current user fee amount and processing time for applications go to IRS. How to file taxes for 2009 gov and select “Charities and Non-Profits” from the buttons near the top. How to file taxes for 2009 Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. How to file taxes for 2009 You can also call 1-877-829-5500. How to file taxes for 2009 Required Inclusions Employer identification number (EIN). How to file taxes for 2009   Every exempt organization must have an EIN, whether or not it has any employees. How to file taxes for 2009 An EIN is required before an exemption application is submitted. How to file taxes for 2009 Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. How to file taxes for 2009 The EIN is issued immediately once the application information is validated. How to file taxes for 2009 By telephone at 1-800-829-4933, from 7:00 a. How to file taxes for 2009 m. How to file taxes for 2009 to 7:00 p. How to file taxes for 2009 m. How to file taxes for 2009 local time, Monday through Friday. How to file taxes for 2009 The EIN is provided over the phone to an authorized individual. How to file taxes for 2009 By mailing or faxing Form SS-4, Application for Employer Identification Number. How to file taxes for 2009 If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. How to file taxes for 2009    Use only one method for each entity so you do not receive more than one EIN for an entity. How to file taxes for 2009   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. How to file taxes for 2009 Organizing documents. How to file taxes for 2009   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. How to file taxes for 2009   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. How to file taxes for 2009 (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. How to file taxes for 2009 ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. How to file taxes for 2009 Bylaws. How to file taxes for 2009   Bylaws alone are not organizing documents. How to file taxes for 2009 However, if your organization has adopted bylaws, include a current copy. How to file taxes for 2009 The bylaws need not be signed if submitted as an attachment. How to file taxes for 2009   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. How to file taxes for 2009    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). How to file taxes for 2009 Conformed copy. How to file taxes for 2009   A conformed copy is a copy that agrees with the original and all amendments to it. How to file taxes for 2009 If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. How to file taxes for 2009 With either option, the officer must certify that the document is a complete and accurate copy of the original. How to file taxes for 2009 A certificate of incorporation should be approved and dated by an appropriate state official. How to file taxes for 2009 Attachments. How to file taxes for 2009    When submitting attachments, every attachment should show your organization's name and EIN. How to file taxes for 2009 It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. How to file taxes for 2009 Original documents. How to file taxes for 2009   Do not submit original documents because they become part of the IRS file and cannot be returned. How to file taxes for 2009 Description of activities. How to file taxes for 2009   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. How to file taxes for 2009 When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. How to file taxes for 2009   To determine the information you need to provide, you should study the part of this publication that applies to your organization. How to file taxes for 2009 The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. How to file taxes for 2009   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. How to file taxes for 2009   Your application should describe completely and in detail your past, present, and planned activities. How to file taxes for 2009 Financial data. How to file taxes for 2009   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). How to file taxes for 2009 For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. How to file taxes for 2009   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. How to file taxes for 2009 Exempt status established in application. How to file taxes for 2009   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. How to file taxes for 2009 Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. How to file taxes for 2009 If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. How to file taxes for 2009 Incomplete application. How to file taxes for 2009   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. How to file taxes for 2009 The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. How to file taxes for 2009   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. How to file taxes for 2009   Generally, the user fee will not be refunded if an incomplete application is filed. How to file taxes for 2009   Additional information may be requested if necessary to clarify the nature of your organization. How to file taxes for 2009 Application made under wrong paragraph of section 501(c). How to file taxes for 2009   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. How to file taxes for 2009 If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. How to file taxes for 2009 It must also supply any additional information required for the application under the new paragraph. How to file taxes for 2009 Different application form needed. How to file taxes for 2009   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. How to file taxes for 2009 Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. How to file taxes for 2009 If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. How to file taxes for 2009   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. How to file taxes for 2009 This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. How to file taxes for 2009 IRS responses. How to file taxes for 2009   Organizations that submit a complete application will receive an acknowledgment from the IRS. How to file taxes for 2009 Others will receive a letter requesting more information or returning an incomplete application. How to file taxes for 2009 Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. How to file taxes for 2009 These letters will be sent out as soon as possible after receipt of the organization's application. How to file taxes for 2009 Withdrawal of application. How to file taxes for 2009   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. How to file taxes for 2009 However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. How to file taxes for 2009 The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. How to file taxes for 2009 Requests for withholding of information from the public. How to file taxes for 2009   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. How to file taxes for 2009 The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . How to file taxes for 2009 )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. How to file taxes for 2009 Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. How to file taxes for 2009 ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. How to file taxes for 2009 Be filed with the office where your organization files the documents in which the material to be withheld is contained. How to file taxes for 2009 Where to file. How to file taxes for 2009   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). How to file taxes for 2009    Form 8940, Request for Miscellaneous Determination. How to file taxes for 2009 You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. How to file taxes for 2009 Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. How to file taxes for 2009 See Form 8940 and instructions for more information. How to file taxes for 2009 Requests other than applications. How to file taxes for 2009 Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. How to file taxes for 2009 ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. How to file taxes for 2009 The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. How to file taxes for 2009 R. How to file taxes for 2009 B. How to file taxes for 2009 237. How to file taxes for 2009 Referral to EO Technical. How to file taxes for 2009   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. How to file taxes for 2009 EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. How to file taxes for 2009 An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. How to file taxes for 2009 If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. How to file taxes for 2009 Reminder. How to file taxes for 2009   The law requires payment of a user fee for determination letter requests. How to file taxes for 2009 Go to IRS. How to file taxes for 2009 gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. How to file taxes for 2009 Payment must accompany each request. How to file taxes for 2009 Rulings and Determination Letters Elimination of the advance public charity status. How to file taxes for 2009   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. How to file taxes for 2009 Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. How to file taxes for 2009 The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. How to file taxes for 2009 See Elimination of the Advance Ruling Process . How to file taxes for 2009 An organization must describe fully the activities in which it expects to engage. How to file taxes for 2009 This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. How to file taxes for 2009 When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. How to file taxes for 2009 Adverse determination. How to file taxes for 2009   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. How to file taxes for 2009 An organization can appeal a proposed adverse ruling or determination letter. How to file taxes for 2009 See Appeal Procedures , later. How to file taxes for 2009 Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. How to file taxes for 2009 (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). How to file taxes for 2009 ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. How to file taxes for 2009 If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. How to file taxes for 2009 If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. How to file taxes for 2009 A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. How to file taxes for 2009 Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. How to file taxes for 2009 Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. How to file taxes for 2009 When revocation takes effect. How to file taxes for 2009   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. How to file taxes for 2009 Material change in organization. How to file taxes for 2009   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. How to file taxes for 2009 Relief from retroactivity. How to file taxes for 2009   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. How to file taxes for 2009 For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. How to file taxes for 2009 R. How to file taxes for 2009 B. How to file taxes for 2009 126, sec. How to file taxes for 2009 13 (or later update). How to file taxes for 2009 Foundations. How to file taxes for 2009   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. How to file taxes for 2009 Written notice. How to file taxes for 2009   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. How to file taxes for 2009   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. How to file taxes for 2009 The appeal procedures are discussed next. How to file taxes for 2009 Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. How to file taxes for 2009 This process does not apply to determinations issued by EO Technical. How to file taxes for 2009 Your organization must submit a statement of its views fully explaining its reasoning. How to file taxes for 2009 The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. How to file taxes for 2009 Representation. How to file taxes for 2009   A principal officer or trustee can represent an organization at any level of appeal within the IRS. How to file taxes for 2009 Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. How to file taxes for 2009   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. How to file taxes for 2009 Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. How to file taxes for 2009 These forms can be obtained from the IRS. How to file taxes for 2009 For more information, see Publication 947, Practice Before the IRS and Power of Attorney. How to file taxes for 2009 Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. How to file taxes for 2009 If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. How to file taxes for 2009 For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. How to file taxes for 2009 The appeal should include the following information. How to file taxes for 2009 The organization's name, address, daytime telephone number, and employer identification number. How to file taxes for 2009 A statement that the organization wants to protest the determination. How to file taxes for 2009 A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. How to file taxes for 2009 A statement of facts supporting the organization's position in any contested factual issue. How to file taxes for 2009 A statement outlining the law or other authority the organization is relying on. How to file taxes for 2009 A statement as to whether a conference at the Appeals Office is desired. How to file taxes for 2009 The statement of facts in item 4 must be declared true under penalties of perjury. How to file taxes for 2009 This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. How to file taxes for 2009 ”           Signature. How to file taxes for 2009   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. How to file taxes for 2009 Be sure the appeal contains all of the information requested. How to file taxes for 2009 Incomplete appeals will be returned for completion. How to file taxes for 2009 If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. How to file taxes for 2009 The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. How to file taxes for 2009 An adverse decision can be appealed to the courts (discussed later). How to file taxes for 2009 The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. How to file taxes for 2009 If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. How to file taxes for 2009 Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. How to file taxes for 2009 EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. How to file taxes for 2009 Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. How to file taxes for 2009 The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). How to file taxes for 2009 In the case of a late-filed application, requesting relief under Regulations section 301. How to file taxes for 2009 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). How to file taxes for 2009 The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. How to file taxes for 2009 Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. How to file taxes for 2009 The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. How to file taxes for 2009 An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. How to file taxes for 2009 270-day period. How to file taxes for 2009   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. How to file taxes for 2009 See Application Procedures , earlier, for information needed to complete Form 1023. How to file taxes for 2009   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. How to file taxes for 2009 The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. How to file taxes for 2009 Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. How to file taxes for 2009 For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. How to file taxes for 2009 S. How to file taxes for 2009 District Court or the U. How to file taxes for 2009 S. How to file taxes for 2009 Court of Federal Claims. How to file taxes for 2009 Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. How to file taxes for 2009 For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. How to file taxes for 2009 In certain situations, your organization can file suit for a declaratory judgment in the U. How to file taxes for 2009 S. How to file taxes for 2009 District Court for the District of Columbia, the U. How to file taxes for 2009 S. How to file taxes for 2009 Court of Federal Claims, or the U. How to file taxes for 2009 S. How to file taxes for 2009 Tax Court. How to file taxes for 2009 This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. How to file taxes for 2009 However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. How to file taxes for 2009 Adverse notice of final determination. How to file taxes for 2009   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. How to file taxes for 2009 Favorable court rulings - IRS procedure. How to file taxes for 2009   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. How to file taxes for 2009 Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. How to file taxes for 2009 A central organization is an organization that has one or more subordinates under its general supervision or control. How to file taxes for 2009 A subordinate organization is a chapter, local, post, or unit of a central organization. How to file taxes for 2009 A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. How to file taxes for 2009 A subordinate organization may or may not be incorporated, but it must have an organizing document. How to file taxes for 2009 A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. How to file taxes for 2009 A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). How to file taxes for 2009 If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. How to file taxes for 2009 If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. How to file taxes for 2009 If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. How to file taxes for 2009 Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. How to file taxes for 2009 You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. How to file taxes for 2009 This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. How to file taxes for 2009 A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. How to file taxes for 2009 If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. How to file taxes for 2009 It need not forward documents already submitted. How to file taxes for 2009 However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. How to file taxes for 2009 Employer identification number. How to file taxes for 2009   The central organization must have an EIN before it submits a completed exemption or group exemption application. How to file taxes for 2009 Each subordinate must have its own EIN, even if it has no employees. How to file taxes for 2009 When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. How to file taxes for 2009 Information required for subordinate organizations. How to file taxes for 2009   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. How to file taxes for 2009 The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. How to file taxes for 2009 Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). How to file taxes for 2009 A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. How to file taxes for 2009 A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. How to file taxes for 2009 An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. How to file taxes for 2009 A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). How to file taxes for 2009 A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. How to file taxes for 2009 If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). How to file taxes for 2009 For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. How to file taxes for 2009 B. How to file taxes for 2009 230 and Revenue Procedure 75-50, 1975-2 C. How to file taxes for 2009 B. How to file taxes for 2009 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). How to file taxes for 2009 For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. How to file taxes for 2009 B. How to file taxes for 2009 158, have been met. How to file taxes for 2009 A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. How to file taxes for 2009 A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. How to file taxes for 2009 New 501(c)(3) organizations that want to be included. How to file taxes for 2009   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). How to file taxes for 2009 The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . How to file taxes for 2009 Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. How to file taxes for 2009 The continued existence of the central organization. How to file taxes for 2009 The continued qualification of the central organization for exemption under section 501(c). How to file taxes for 2009 The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). How to file taxes for 2009 The annual filing of an information return (Form 990, for example) by the central organization if required. How to file taxes for 2009 The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. How to file taxes for 2009 Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. How to file taxes for 2009 Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. How to file taxes for 2009 A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. How to file taxes for 2009 Subordinates that have changed their names or addresses during the year. How to file taxes for 2009 Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. How to file taxes for 2009 Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. How to file taxes for 2009 An annotated directory of subordinates will not be accepted for this purpose. How to file taxes for 2009 If there were none of the above changes, the central organization must submit a statement to that effect. How to file taxes for 2009 The same information about new subordinates that was required in the initial application for group exemption. How to file taxes for 2009 (This information is listed in items 1 through 10, under Information required for subordinate organizations. How to file taxes for 2009 , earlier. How to file taxes for 2009 ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. How to file taxes for 2009 The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. How to file taxes for 2009 Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. How to file taxes for 2009 When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. How to file taxes for 2009 However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. How to file taxes for 2009 The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. How to file taxes for 2009 Prev  Up  Next   Home   More Online Publications