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Irs E File 2013

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Irs E File 2013

Irs e file 2013 1. Irs e file 2013   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. Irs e file 2013 For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Irs e file 2013 If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Irs e file 2013 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. Irs e file 2013 Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Irs e file 2013 Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Irs e file 2013 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. Irs e file 2013 3. Irs e file 2013 If your organization is a central organization with exempt status, see Group Exemption Letter , later. Irs e file 2013 All applications must be signed by an authorized individual. Irs e file 2013 Form 1023, Application for Recognition of Exemption. Irs e file 2013   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. Irs e file 2013 Form 1024, Application for Recognition of Exemption Under Section 501(a). Irs e file 2013    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. Irs e file 2013 , 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. Irs e file 2013 , 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. Irs e file 2013 of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Irs e file 2013  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Irs e file 2013 Letter application. Irs e file 2013   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. Irs e file 2013 See Required Inclusions for the information to include with the letter application. Irs e file 2013 Form 1028. Irs e file 2013   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Irs e file 2013 You must also submit Form 8718. Irs e file 2013 Form 8871. Irs e file 2013    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. Irs e file 2013 See Political Organization Income Tax Return , later. Irs e file 2013    Some organizations do not have to use specific application forms. Irs e file 2013 The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Irs e file 2013 It is also shown in the Organization Reference Chart, later. Irs e file 2013 Power of attorney. Irs e file 2013   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. Irs e file 2013 The power of attorney must specifically authorize an individual to represent your organization. Irs e file 2013 You cannot name an organization, firm, etc. Irs e file 2013 as your representative. Irs e file 2013 Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Irs e file 2013 The categories of individuals who can represent you before the IRS are listed on the form. Irs e file 2013 Non-exemption for terrorist organizations. Irs e file 2013   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. Irs e file 2013 User fee. Irs e file 2013   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Irs e file 2013 If you are filing Form 1023, user fee information is included in Part XI. Irs e file 2013 If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Irs e file 2013 and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Irs e file 2013 Your payment must accompany your request. Irs e file 2013 The IRS will not process a request unless the fee has been paid. Irs e file 2013    For the current user fee amount and processing time for applications go to IRS. Irs e file 2013 gov and select “Charities and Non-Profits” from the buttons near the top. Irs e file 2013 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. Irs e file 2013 You can also call 1-877-829-5500. Irs e file 2013 Required Inclusions Employer identification number (EIN). Irs e file 2013   Every exempt organization must have an EIN, whether or not it has any employees. Irs e file 2013 An EIN is required before an exemption application is submitted. Irs e file 2013 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. Irs e file 2013 The EIN is issued immediately once the application information is validated. Irs e file 2013 By telephone at 1-800-829-4933, from 7:00 a. Irs e file 2013 m. Irs e file 2013 to 7:00 p. Irs e file 2013 m. Irs e file 2013 local time, Monday through Friday. Irs e file 2013 The EIN is provided over the phone to an authorized individual. Irs e file 2013 By mailing or faxing Form SS-4, Application for Employer Identification Number. Irs e file 2013 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. Irs e file 2013    Use only one method for each entity so you do not receive more than one EIN for an entity. Irs e file 2013   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. Irs e file 2013 Organizing documents. Irs e file 2013   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. Irs e file 2013   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Irs e file 2013 (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. Irs e file 2013 ) 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. Irs e file 2013 Bylaws. Irs e file 2013   Bylaws alone are not organizing documents. Irs e file 2013 However, if your organization has adopted bylaws, include a current copy. Irs e file 2013 The bylaws need not be signed if submitted as an attachment. Irs e file 2013   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. Irs e file 2013    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Irs e file 2013 Conformed copy. Irs e file 2013   A conformed copy is a copy that agrees with the original and all amendments to it. Irs e file 2013 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. Irs e file 2013 With either option, the officer must certify that the document is a complete and accurate copy of the original. Irs e file 2013 A certificate of incorporation should be approved and dated by an appropriate state official. Irs e file 2013 Attachments. Irs e file 2013    When submitting attachments, every attachment should show your organization's name and EIN. Irs e file 2013 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. Irs e file 2013 Original documents. Irs e file 2013   Do not submit original documents because they become part of the IRS file and cannot be returned. Irs e file 2013 Description of activities. Irs e file 2013   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. Irs e file 2013 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. Irs e file 2013   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Irs e file 2013 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. Irs e file 2013   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Irs e file 2013   Your application should describe completely and in detail your past, present, and planned activities. Irs e file 2013 Financial data. Irs e file 2013   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). Irs e file 2013 For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Irs e file 2013   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. Irs e file 2013 Exempt status established in application. Irs e file 2013   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. Irs e file 2013 Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Irs e file 2013 If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Irs e file 2013 Incomplete application. Irs e file 2013   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. Irs e file 2013 The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Irs e file 2013   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. Irs e file 2013   Generally, the user fee will not be refunded if an incomplete application is filed. Irs e file 2013   Additional information may be requested if necessary to clarify the nature of your organization. Irs e file 2013 Application made under wrong paragraph of section 501(c). Irs e file 2013   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. Irs e file 2013 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. Irs e file 2013 It must also supply any additional information required for the application under the new paragraph. Irs e file 2013 Different application form needed. Irs e file 2013   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. Irs e file 2013 Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Irs e file 2013 If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Irs e file 2013   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. Irs e file 2013 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. Irs e file 2013 IRS responses. Irs e file 2013   Organizations that submit a complete application will receive an acknowledgment from the IRS. Irs e file 2013 Others will receive a letter requesting more information or returning an incomplete application. Irs e file 2013 Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Irs e file 2013 These letters will be sent out as soon as possible after receipt of the organization's application. Irs e file 2013 Withdrawal of application. Irs e file 2013   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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 Requests for withholding of information from the public. Irs e file 2013   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Irs e file 2013 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 . Irs e file 2013 )   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. Irs e file 2013 Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Irs e file 2013 ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Irs e file 2013 Be filed with the office where your organization files the documents in which the material to be withheld is contained. Irs e file 2013 Where to file. Irs e file 2013   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). Irs e file 2013    Form 8940, Request for Miscellaneous Determination. Irs e file 2013 You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Irs e file 2013 Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Irs e file 2013 See Form 8940 and instructions for more information. Irs e file 2013 Requests other than applications. Irs e file 2013 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. Irs e file 2013 ) 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. Irs e file 2013 The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Irs e file 2013 R. Irs e file 2013 B. Irs e file 2013 237. Irs e file 2013 Referral to EO Technical. Irs e file 2013   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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 Reminder. Irs e file 2013   The law requires payment of a user fee for determination letter requests. Irs e file 2013 Go to IRS. Irs e file 2013 gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Irs e file 2013 Payment must accompany each request. Irs e file 2013 Rulings and Determination Letters Elimination of the advance public charity status. Irs e file 2013   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 See Elimination of the Advance Ruling Process . Irs e file 2013 An organization must describe fully the activities in which it expects to engage. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 Adverse determination. Irs e file 2013   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. Irs e file 2013 An organization can appeal a proposed adverse ruling or determination letter. Irs e file 2013 See Appeal Procedures , later. Irs e file 2013 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. Irs e file 2013 (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). Irs e file 2013 ) 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Irs e file 2013 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. Irs e file 2013 When revocation takes effect. Irs e file 2013   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. Irs e file 2013 Material change in organization. Irs e file 2013   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. Irs e file 2013 Relief from retroactivity. Irs e file 2013   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. Irs e file 2013 For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Irs e file 2013 R. Irs e file 2013 B. Irs e file 2013 126, sec. Irs e file 2013 13 (or later update). Irs e file 2013 Foundations. Irs e file 2013   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. Irs e file 2013 Written notice. Irs e file 2013   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. Irs e file 2013   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Irs e file 2013 The appeal procedures are discussed next. Irs e file 2013 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. Irs e file 2013 This process does not apply to determinations issued by EO Technical. Irs e file 2013 Your organization must submit a statement of its views fully explaining its reasoning. Irs e file 2013 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. Irs e file 2013 Representation. Irs e file 2013   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Irs e file 2013 Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Irs e file 2013   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. Irs e file 2013 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. Irs e file 2013 These forms can be obtained from the IRS. Irs e file 2013 For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Irs e file 2013 The appeal should include the following information. Irs e file 2013 The organization's name, address, daytime telephone number, and employer identification number. Irs e file 2013 A statement that the organization wants to protest the determination. Irs e file 2013 A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Irs e file 2013 A statement of facts supporting the organization's position in any contested factual issue. Irs e file 2013 A statement outlining the law or other authority the organization is relying on. Irs e file 2013 A statement as to whether a conference at the Appeals Office is desired. Irs e file 2013 The statement of facts in item 4 must be declared true under penalties of perjury. Irs e file 2013 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. Irs e file 2013 ”           Signature. Irs e file 2013   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. Irs e file 2013 Be sure the appeal contains all of the information requested. Irs e file 2013 Incomplete appeals will be returned for completion. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 An adverse decision can be appealed to the courts (discussed later). Irs e file 2013 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. Irs e file 2013 If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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). Irs e file 2013 In the case of a late-filed application, requesting relief under Regulations section 301. Irs e file 2013 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). Irs e file 2013 The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 270-day period. Irs e file 2013   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. Irs e file 2013 See Application Procedures , earlier, for information needed to complete Form 1023. Irs e file 2013   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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 S. Irs e file 2013 District Court or the U. Irs e file 2013 S. Irs e file 2013 Court of Federal Claims. Irs e file 2013 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. Irs e file 2013 For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Irs e file 2013 In certain situations, your organization can file suit for a declaratory judgment in the U. Irs e file 2013 S. Irs e file 2013 District Court for the District of Columbia, the U. Irs e file 2013 S. Irs e file 2013 Court of Federal Claims, or the U. Irs e file 2013 S. Irs e file 2013 Tax Court. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 Adverse notice of final determination. Irs e file 2013   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. Irs e file 2013 Favorable court rulings - IRS procedure. Irs e file 2013   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. Irs e file 2013 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. Irs e file 2013 A central organization is an organization that has one or more subordinates under its general supervision or control. Irs e file 2013 A subordinate organization is a chapter, local, post, or unit of a central organization. Irs e file 2013 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. Irs e file 2013 A subordinate organization may or may not be incorporated, but it must have an organizing document. Irs e file 2013 A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Irs e file 2013 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). Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Irs e file 2013 This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Irs e file 2013 A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Irs e file 2013 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. Irs e file 2013 It need not forward documents already submitted. Irs e file 2013 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. Irs e file 2013 Employer identification number. Irs e file 2013   The central organization must have an EIN before it submits a completed exemption or group exemption application. Irs e file 2013 Each subordinate must have its own EIN, even if it has no employees. Irs e file 2013 When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Irs e file 2013 Information required for subordinate organizations. Irs e file 2013   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. Irs e file 2013 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. Irs e file 2013 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). Irs e file 2013 A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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). Irs e file 2013 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. Irs e file 2013 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). Irs e file 2013 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. Irs e file 2013 B. Irs e file 2013 230 and Revenue Procedure 75-50, 1975-2 C. Irs e file 2013 B. Irs e file 2013 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Irs e file 2013 For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Irs e file 2013 B. Irs e file 2013 158, have been met. Irs e file 2013 A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Irs e file 2013 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. Irs e file 2013 New 501(c)(3) organizations that want to be included. Irs e file 2013   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). Irs e file 2013 The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Irs e file 2013 Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Irs e file 2013 The continued existence of the central organization. Irs e file 2013 The continued qualification of the central organization for exemption under section 501(c). Irs e file 2013 The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Irs e file 2013 The annual filing of an information return (Form 990, for example) by the central organization if required. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Irs e file 2013 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. Irs e file 2013 Subordinates that have changed their names or addresses during the year. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 An annotated directory of subordinates will not be accepted for this purpose. Irs e file 2013 If there were none of the above changes, the central organization must submit a statement to that effect. Irs e file 2013 The same information about new subordinates that was required in the initial application for group exemption. Irs e file 2013 (This information is listed in items 1 through 10, under Information required for subordinate organizations. Irs e file 2013 , earlier. Irs e file 2013 ) 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 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. Irs e file 2013 The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Irs e file 2013 Prev  Up  Next   Home   More Online Publications
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The Irs E File 2013

Irs e file 2013 6. Irs e file 2013   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Irs e file 2013 Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Irs e file 2013 Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Irs e file 2013 S. Irs e file 2013 Tax Treaties See chapter 7 for information about getting these publications. Irs e file 2013 Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Irs e file 2013 See Table 6-1 at the end of this chapter for a list of these countries. Irs e file 2013 Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Irs e file 2013 If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Irs e file 2013 Treaty benefits generally are available to residents of the United States. Irs e file 2013 They generally are not available to U. Irs e file 2013 S. Irs e file 2013 citizens who do not reside in the United States. Irs e file 2013 However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Irs e file 2013 S. Irs e file 2013 citizens residing in the treaty countries. Irs e file 2013 U. Irs e file 2013 S. Irs e file 2013 citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Irs e file 2013 Certification of U. Irs e file 2013 S. Irs e file 2013 residency. Irs e file 2013   Use Form 8802, Application for United States Residency Certification, to request certification of U. Irs e file 2013 S. Irs e file 2013 residency for purposes of claiming benefits under a tax treaty. Irs e file 2013 Certification can be requested for the current and any prior calendar years. Irs e file 2013 You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Irs e file 2013 Common Benefits Some common tax treaty benefits are explained below. Irs e file 2013 The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Irs e file 2013 Benefits provided by certain treaties are not provided by others. Irs e file 2013 Personal service income. Irs e file 2013 If you are a U. Irs e file 2013 S. Irs e file 2013 resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Irs e file 2013 Professors and teachers. Irs e file 2013 If you are a U. Irs e file 2013 S. Irs e file 2013 resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Irs e file 2013 Students, trainees, and apprentices. Irs e file 2013 If you are a U. Irs e file 2013 S. Irs e file 2013 resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Irs e file 2013 Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Irs e file 2013 Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Irs e file 2013 Pensions and annuities. Irs e file 2013 If you are a U. Irs e file 2013 S. Irs e file 2013 resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Irs e file 2013 Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Irs e file 2013 Investment income. Irs e file 2013 If you are a U. Irs e file 2013 S. Irs e file 2013 resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Irs e file 2013 Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Irs e file 2013 Tax credit provisions. Irs e file 2013 If you are a U. Irs e file 2013 S. Irs e file 2013 resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Irs e file 2013 Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Irs e file 2013 S. Irs e file 2013 tax on the income. Irs e file 2013 Nondiscrimination provisions. Irs e file 2013 Most U. Irs e file 2013 S. Irs e file 2013 tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Irs e file 2013 S. Irs e file 2013 citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Irs e file 2013 Saving clauses. Irs e file 2013 U. Irs e file 2013 S. Irs e file 2013 treaties contain saving clauses that provide that the treaties do not affect the U. Irs e file 2013 S. Irs e file 2013 taxation of its own citizens and residents. Irs e file 2013 As a result, U. Irs e file 2013 S. Irs e file 2013 citizens and residents generally cannot use the treaty to reduce their U. Irs e file 2013 S. Irs e file 2013 tax liability. Irs e file 2013 However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Irs e file 2013 S. Irs e file 2013 citizens or residents. Irs e file 2013 It is important that you examine the applicable saving clause to determine if an exception applies. Irs e file 2013 More information on treaties. Irs e file 2013   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Irs e file 2013 Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Irs e file 2013 S. Irs e file 2013 ” appears in the treaty exemption discussions in Publication 901. Irs e file 2013   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Irs e file 2013 Competent Authority Assistance If you are a U. Irs e file 2013 S. Irs e file 2013 citizen or resident alien, you can request assistance from the U. Irs e file 2013 S. Irs e file 2013 competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Irs e file 2013 You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Irs e file 2013 The U. Irs e file 2013 S. Irs e file 2013 competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Irs e file 2013 Effect of request for assistance. Irs e file 2013   If your request provides a basis for competent authority assistance, the U. Irs e file 2013 S. Irs e file 2013 competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Irs e file 2013 How to make your request. Irs e file 2013   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Irs e file 2013 You are denied treaty benefits. Irs e file 2013 Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Irs e file 2013   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Irs e file 2013 Some of the steps you should consider taking include the following. Irs e file 2013 Filing a protective claim for credit or refund of U. Irs e file 2013 S. Irs e file 2013 taxes. Irs e file 2013 Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Irs e file 2013 Avoiding the lapse or termination of your right to appeal any tax determination. Irs e file 2013 Complying with all applicable procedures for invoking competent authority consideration. Irs e file 2013 Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Irs e file 2013 S. Irs e file 2013 or treaty country tax. Irs e file 2013 Taxpayers can consult with the U. Irs e file 2013 S. Irs e file 2013 competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Irs e file 2013   The request should contain all essential items of information, including the following items. Irs e file 2013 A reference to the treaty and the treaty provisions on which the request is based. Irs e file 2013 The years and amounts involved in both U. Irs e file 2013 S. Irs e file 2013 dollars and foreign currency. Irs e file 2013 A brief description of the issues for which competent authority assistance is requested. Irs e file 2013   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Irs e file 2013 Revenue Procedure 2006-54 is available at www. Irs e file 2013 irs. Irs e file 2013 gov/irb/2006-49_IRB/ar13. Irs e file 2013 html. Irs e file 2013   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Irs e file 2013 S. Irs e file 2013 competent authority assistance under tax treaties. Irs e file 2013 As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Irs e file 2013    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Irs e file 2013   In the case of U. Irs e file 2013 S. Irs e file 2013 - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Irs e file 2013 If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Irs e file 2013 Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Irs e file 2013 This table is updated through October 31, 2013. Irs e file 2013 You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Irs e file 2013 You can obtain the text of most U. Irs e file 2013 S. Irs e file 2013 treaties at IRS. Irs e file 2013 gov. Irs e file 2013 You also can request the text of treaties from the Department of Treasury at the following address. Irs e file 2013 Department of Treasury Office of Business and Public Liaison Rm. Irs e file 2013 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Irs e file 2013 S. Irs e file 2013 Virgin Islands, you can call the IRS at 1-800-829-1040. Irs e file 2013 Table 6–1. Irs e file 2013 List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Irs e file 2013 D. Irs e file 2013 ) Australia TIAS 10773 Dec. Irs e file 2013 1, 1983 1986-2 C. Irs e file 2013 B. Irs e file 2013 220 1986-2 C. Irs e file 2013 B. Irs e file 2013 246 Protocol TIAS Jan. Irs e file 2013 1, 2004     Austria TIAS Jan. Irs e file 2013 1, 1999     Bangladesh TIAS Jan. Irs e file 2013 1, 2007     Barbados TIAS 11090 Jan. Irs e file 2013 1, 1984 1991-2 C. Irs e file 2013 B. Irs e file 2013 436 1991-2 C. Irs e file 2013 B. Irs e file 2013 466 Protocol TIAS Jan. Irs e file 2013 1, 2005     Belgium TIAS Jan. Irs e file 2013 1, 2008     Bulgaria TIAS Jan. Irs e file 2013 1, 2009     Canada2 TIAS 11087 Jan. Irs e file 2013 1, 1985 1986-2 C. Irs e file 2013 B. Irs e file 2013 258 1987-2 C. Irs e file 2013 B. Irs e file 2013 298 Protocol TIAS Jan. Irs e file 2013 1, 2009     China, People's Republic of TIAS 12065 Jan. Irs e file 2013 1, 1987 1988-1 C. Irs e file 2013 B. Irs e file 2013 414 1988-1 C. Irs e file 2013 B. Irs e file 2013 447 Commonwealth of Independent States3 TIAS 8225 Jan. Irs e file 2013 1, 1976 1976-2 C. Irs e file 2013 B. Irs e file 2013 463 1976-2 C. Irs e file 2013 B. Irs e file 2013 475 Cyprus TIAS 10965 Jan. Irs e file 2013 1, 1986 1989-2 C. Irs e file 2013 B. Irs e file 2013 280 1989-2 C. Irs e file 2013 B. Irs e file 2013 314 Czech Republic TIAS Jan. Irs e file 2013 1, 1993     Denmark TIAS Jan. Irs e file 2013 1, 2001     Protocol TIAS Jan. Irs e file 2013 1, 2008     Egypt TIAS 10149 Jan. Irs e file 2013 1, 1982 1982-1 C. Irs e file 2013 B. Irs e file 2013 219 1982-1 C. Irs e file 2013 B. Irs e file 2013 243 Estonia TIAS Jan. Irs e file 2013 1, 2000     Finland TIAS 12101 Jan. Irs e file 2013 1, 1991     Protocol TIAS Jan. Irs e file 2013 1, 2008     France TIAS Jan. Irs e file 2013 1, 1996     Protocol TIAS Jan. Irs e file 2013 1, 2009     Germany TIAS Jan. Irs e file 2013 1, 1990     Protocol TIAS Jan. Irs e file 2013 1, 2008     Greece TIAS 2902 Jan. Irs e file 2013 1, 1953 1958-2 C. Irs e file 2013 B. Irs e file 2013 1054 T. Irs e file 2013 D. Irs e file 2013 6109, 1954-2 C. Irs e file 2013 B. Irs e file 2013 638 Hungary TIAS 9560 Jan. Irs e file 2013 1, 1980 1980-1 C. Irs e file 2013 B. Irs e file 2013 333 1980-1 C. Irs e file 2013 B. Irs e file 2013 354 Iceland TIAS 8151 Jan. Irs e file 2013 1, 2009     India TIAS Jan. Irs e file 2013 1, 1991     Indonesia TIAS 11593 Jan. Irs e file 2013 1, 1990     Ireland TIAS Jan. Irs e file 2013 1, 1998     Israel TIAS Jan. Irs e file 2013 1, 1995     Italy TIAS Jan. Irs e file 2013 1, 2010     Jamaica TIAS 10207 Jan. Irs e file 2013 1, 1982 1982-1 C. Irs e file 2013 B. Irs e file 2013 257 1982-1 C. Irs e file 2013 B. Irs e file 2013 291 Japan TIAS Jan. Irs e file 2013 1, 2005     Kazakhstan TIAS Jan. Irs e file 2013 1, 1996     Korea, South TIAS 9506 Jan. Irs e file 2013 1, 1980 1979-2 C. Irs e file 2013 B. Irs e file 2013 435 1979-2 C. Irs e file 2013 B. Irs e file 2013 458 Latvia TIAS Jan. Irs e file 2013 1, 2000     Lithuania TIAS Jan. Irs e file 2013 1, 2000     Luxembourg TIAS Jan. Irs e file 2013 1, 2001     Malta TIAS Jan. Irs e file 2013 1, 2011     Mexico TIAS Jan. Irs e file 2013 1,1994     Protocol TIAS Jan. Irs e file 2013 1, 2004               Table 6–1 (continued). Irs e file 2013 Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Irs e file 2013 D. Irs e file 2013 ) Morocco TIAS 10195 Jan. Irs e file 2013 1, 1981 1982-2 C. Irs e file 2013 B. Irs e file 2013 405 1982-2 C. Irs e file 2013 B. Irs e file 2013 427 Netherlands TIAS Jan. Irs e file 2013 1, 1994     Protocol TIAS Jan. Irs e file 2013 1, 2005     New Zealand TIAS 10772 Nov. Irs e file 2013 2, 1983 1990-2 C. Irs e file 2013 B. Irs e file 2013 274 1990-2 C. Irs e file 2013 B. Irs e file 2013 303 Protocol TIAS Jan. Irs e file 2013 1, 2011     Norway TIAS 7474 Jan. Irs e file 2013 1, 1971 1973-1 C. Irs e file 2013 B. Irs e file 2013 669 1973-1 C. Irs e file 2013 B. Irs e file 2013 693 Protocol TIAS 10205 Jan. Irs e file 2013 1, 1982 1982-2 C. Irs e file 2013 B. Irs e file 2013 440 1982-2 C. Irs e file 2013 B. Irs e file 2013 454 Pakistan TIAS 4232 Jan. Irs e file 2013 1, 1959 1960-2 C. Irs e file 2013 B. Irs e file 2013 646 T. Irs e file 2013 D. Irs e file 2013 6431, 1960-1 C. Irs e file 2013 B. Irs e file 2013 755 Philippines TIAS 10417 Jan. Irs e file 2013 1, 1983 1984-2 C. Irs e file 2013 B. Irs e file 2013 384 1984-2 C. Irs e file 2013 B. Irs e file 2013 412 Poland TIAS 8486 Jan. Irs e file 2013 1, 1974 1977-1 C. Irs e file 2013 B. Irs e file 2013 416 1977-1 C. Irs e file 2013 B. Irs e file 2013 427 Portugal TIAS Jan. Irs e file 2013 1, 1996     Romania TIAS 8228 Jan. Irs e file 2013 1, 1974 1976-2 C. Irs e file 2013 B. Irs e file 2013 492 1976-2 C. Irs e file 2013 B. Irs e file 2013 504 Russia TIAS Jan. Irs e file 2013 1, 1994     Slovak Republic TIAS Jan. Irs e file 2013 1, 1993     Slovenia TIAS Jan. Irs e file 2013 1, 2002     South Africa TIAS Jan. Irs e file 2013 1, 1998     Spain TIAS Jan. Irs e file 2013 1, 1991     Sri Lanka TIAS Jan. Irs e file 2013 1, 2004     Sweden TIAS Jan. Irs e file 2013 1, 1996     Protocol TIAS Jan. Irs e file 2013 1, 2007     Switzerland TIAS Jan. Irs e file 2013 1, 1998     Thailand TIAS Jan. Irs e file 2013 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Irs e file 2013 1, 1970 1971-2 C. Irs e file 2013 B. Irs e file 2013 479   Tunisia TIAS Jan. Irs e file 2013 1, 1990     Turkey TIAS Jan. Irs e file 2013 1, 1998     Ukraine TIAS Jan. Irs e file 2013 1, 2001     United Kingdom TIAS Jan. Irs e file 2013 1, 2004     Venezuela TIAS Jan. Irs e file 2013 1, 2000      1(TIAS) — Treaties and Other International Act Series. Irs e file 2013  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Irs e file 2013 3The U. Irs e file 2013 S. Irs e file 2013 -U. Irs e file 2013 S. Irs e file 2013 S. Irs e file 2013 R. Irs e file 2013 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Irs e file 2013 Prev  Up  Next   Home   More Online Publications