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Irs Forms For 2011 Tax Year

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Irs Forms For 2011 Tax Year

Irs forms for 2011 tax year 2. Irs forms for 2011 tax year   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. Irs forms for 2011 tax year The pay may be in cash, property, or services. Irs forms for 2011 tax year It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. Irs forms for 2011 tax year For information about deducting employment taxes, see chapter 5. Irs forms for 2011 tax year You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. Irs forms for 2011 tax year Empowerment zone employment credit (Form 8844). Irs forms for 2011 tax year Indian employment credit (Form 8845). Irs forms for 2011 tax year Work opportunity credit (Form 5884). Irs forms for 2011 tax year Credit for employer differential wage payments (Form 8932). Irs forms for 2011 tax year Reduce your deduction for employee wages by the amount of employment credits you claim. Irs forms for 2011 tax year For more information about these credits, see the form on which the credit is claimed. Irs forms for 2011 tax year Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. Irs forms for 2011 tax year Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. Irs forms for 2011 tax year These and other requirements that apply to all business expenses are explained in chapter 1. Irs forms for 2011 tax year In addition, the pay must meet both of the following tests. Irs forms for 2011 tax year Test 1. Irs forms for 2011 tax year It must be reasonable. Irs forms for 2011 tax year Test 2. Irs forms for 2011 tax year It must be for services performed. Irs forms for 2011 tax year The form or method of figuring the pay does not affect its deductibility. Irs forms for 2011 tax year For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. Irs forms for 2011 tax year Test 1—Reasonableness You must be able to prove that the pay is reasonable. Irs forms for 2011 tax year Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. Irs forms for 2011 tax year If the pay is excessive, the excess pay is disallowed as a deduction. Irs forms for 2011 tax year Factors to consider. Irs forms for 2011 tax year   Determine the reasonableness of pay by the facts and circumstances. Irs forms for 2011 tax year Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. Irs forms for 2011 tax year   To determine if pay is reasonable, also consider the following items and any other pertinent facts. Irs forms for 2011 tax year The duties performed by the employee. Irs forms for 2011 tax year The volume of business handled. Irs forms for 2011 tax year The character and amount of responsibility. Irs forms for 2011 tax year The complexities of your business. Irs forms for 2011 tax year The amount of time required. Irs forms for 2011 tax year The cost of living in the locality. Irs forms for 2011 tax year The ability and achievements of the individual employee performing the service. Irs forms for 2011 tax year The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. Irs forms for 2011 tax year Your policy regarding pay for all your employees. Irs forms for 2011 tax year The history of pay for each employee. Irs forms for 2011 tax year Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. Irs forms for 2011 tax year Employee-shareholder salaries. Irs forms for 2011 tax year   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. Irs forms for 2011 tax year The excessive part of the salary would not be allowed as a salary deduction by the corporation. Irs forms for 2011 tax year For more information on corporate distributions to shareholders, see Publication 542, Corporations. Irs forms for 2011 tax year Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. Irs forms for 2011 tax year For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. Irs forms for 2011 tax year Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. Irs forms for 2011 tax year If you give property to an employee as an employee achievement award, your deduction may be limited. Irs forms for 2011 tax year Achievement awards. Irs forms for 2011 tax year   An achievement award is an item of tangible personal property that meets all the following requirements. Irs forms for 2011 tax year It is given to an employee for length of service or safety achievement. Irs forms for 2011 tax year It is awarded as part of a meaningful presentation. Irs forms for 2011 tax year It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. Irs forms for 2011 tax year Length-of-service award. Irs forms for 2011 tax year    An award will qualify as a length-of-service award only if either of the following applies. Irs forms for 2011 tax year The employee receives the award after his or her first 5 years of employment. Irs forms for 2011 tax year The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. Irs forms for 2011 tax year Safety achievement award. Irs forms for 2011 tax year    An award for safety achievement will qualify as an achievement award unless one of the following applies. Irs forms for 2011 tax year It is given to a manager, administrator, clerical employee, or other professional employee. Irs forms for 2011 tax year During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). Irs forms for 2011 tax year Deduction limit. Irs forms for 2011 tax year   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. Irs forms for 2011 tax year $400 for awards that are not qualified plan awards. Irs forms for 2011 tax year $1,600 for all awards, whether or not qualified plan awards. Irs forms for 2011 tax year   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. Irs forms for 2011 tax year   A highly compensated employee is an employee who meets either of the following tests. Irs forms for 2011 tax year The employee was a 5% owner at any time during the year or the preceding year. Irs forms for 2011 tax year The employee received more than $115,000 in pay for the preceding year. Irs forms for 2011 tax year You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. Irs forms for 2011 tax year   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. Irs forms for 2011 tax year To figure this average cost, ignore awards of nominal value. Irs forms for 2011 tax year Deduct achievement awards as a nonwage business expense on your return or business schedule. Irs forms for 2011 tax year You may not owe employment taxes on the value of some achievement awards you provide to an employee. Irs forms for 2011 tax year See Publication 15-B. Irs forms for 2011 tax year Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. Irs forms for 2011 tax year However, the total bonuses, salaries, and other pay must be reasonable for the services performed. Irs forms for 2011 tax year If the bonus is paid in property, see Property , later. Irs forms for 2011 tax year Gifts of nominal value. Irs forms for 2011 tax year    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. Irs forms for 2011 tax year Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. Irs forms for 2011 tax year For more information on this deduction limit, see Meals and lodging , later. Irs forms for 2011 tax year Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. Irs forms for 2011 tax year Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. Irs forms for 2011 tax year For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. Irs forms for 2011 tax year Fringe Benefits A fringe benefit is a form of pay for the performance of services. Irs forms for 2011 tax year You can generally deduct the cost of fringe benefits. Irs forms for 2011 tax year You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. Irs forms for 2011 tax year You also may not owe employment taxes on the value of the fringe benefits. Irs forms for 2011 tax year See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. Irs forms for 2011 tax year Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. Irs forms for 2011 tax year Certain fringe benefits are discussed next. Irs forms for 2011 tax year See Publication 15-B for more details on these and other fringe benefits. Irs forms for 2011 tax year Meals and lodging. Irs forms for 2011 tax year   You can usually deduct the cost of furnishing meals and lodging to your employees. Irs forms for 2011 tax year Deduct the cost in whatever category the expense falls. Irs forms for 2011 tax year For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. Irs forms for 2011 tax year If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. Irs forms for 2011 tax year Deduction limit on meals. Irs forms for 2011 tax year   You can generally deduct only 50% of the cost of furnishing meals to your employees. Irs forms for 2011 tax year However, you can deduct the full cost of the following meals. Irs forms for 2011 tax year Meals whose value you include in an employee's wages. Irs forms for 2011 tax year Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. Irs forms for 2011 tax year This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. Irs forms for 2011 tax year Meals you furnish to your employees at the work site when you operate a restaurant or catering service. Irs forms for 2011 tax year Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. Irs forms for 2011 tax year Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). Irs forms for 2011 tax year This does not include meals you furnish on vessels primarily providing luxury water transportation. Irs forms for 2011 tax year Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. Irs forms for 2011 tax year This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. Irs forms for 2011 tax year Employee benefit programs. Irs forms for 2011 tax year   Employee benefit programs include the following. Irs forms for 2011 tax year Accident and health plans. Irs forms for 2011 tax year Adoption assistance. Irs forms for 2011 tax year Cafeteria plans. Irs forms for 2011 tax year Dependent care assistance. Irs forms for 2011 tax year Education assistance. Irs forms for 2011 tax year Life insurance coverage. Irs forms for 2011 tax year Welfare benefit funds. Irs forms for 2011 tax year   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. Irs forms for 2011 tax year For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. Irs forms for 2011 tax year ). Irs forms for 2011 tax year Life insurance coverage. Irs forms for 2011 tax year   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. Irs forms for 2011 tax year See Regulations section 1. Irs forms for 2011 tax year 264-1 for more information. Irs forms for 2011 tax year Welfare benefit funds. Irs forms for 2011 tax year   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. Irs forms for 2011 tax year Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. Irs forms for 2011 tax year   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. Irs forms for 2011 tax year If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. Irs forms for 2011 tax year   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. Irs forms for 2011 tax year The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. Irs forms for 2011 tax year The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. Irs forms for 2011 tax year These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. Irs forms for 2011 tax year   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. Irs forms for 2011 tax year Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. Irs forms for 2011 tax year However, if the employee performs no services, treat the amount you advanced as a loan. Irs forms for 2011 tax year If the employee does not repay the loan, treat it as income to the employee. Irs forms for 2011 tax year Below-market interest rate loans. Irs forms for 2011 tax year   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. Irs forms for 2011 tax year See Below-Market Loans in chapter 4. Irs forms for 2011 tax year Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. Irs forms for 2011 tax year The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. Irs forms for 2011 tax year You can claim the deduction only for the tax year in which your employee includes the property's value in income. Irs forms for 2011 tax year Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. Irs forms for 2011 tax year You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. Irs forms for 2011 tax year Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. Irs forms for 2011 tax year These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. Irs forms for 2011 tax year Restricted property. Irs forms for 2011 tax year   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. Irs forms for 2011 tax year However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. Irs forms for 2011 tax year    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. Irs forms for 2011 tax year This means that the recipient is not likely to have to give up his or her rights in the property in the future. Irs forms for 2011 tax year Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. Irs forms for 2011 tax year However, your deduction may be limited. Irs forms for 2011 tax year If you make the payment under an accountable plan, deduct it in the category of the expense paid. Irs forms for 2011 tax year For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. Irs forms for 2011 tax year If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. Irs forms for 2011 tax year See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. Irs forms for 2011 tax year Sick and Vacation Pay Sick pay. Irs forms for 2011 tax year   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. Irs forms for 2011 tax year However, your deduction is limited to amounts not compensated by insurance or other means. Irs forms for 2011 tax year Vacation pay. Irs forms for 2011 tax year   Vacation pay is an employee benefit. Irs forms for 2011 tax year It includes amounts paid for unused vacation leave. Irs forms for 2011 tax year You can deduct vacation pay only in the tax year in which the employee actually receives it. Irs forms for 2011 tax year This rule applies regardless of whether you use the cash or accrual method of accounting. Irs forms for 2011 tax year Prev  Up  Next   Home   More Online Publications
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The Irs Forms For 2011 Tax Year

Irs forms for 2011 tax year Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Irs forms for 2011 tax year  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Irs forms for 2011 tax year The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Irs forms for 2011 tax year ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Irs forms for 2011 tax year R. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 553. Irs forms for 2011 tax year Prop. Irs forms for 2011 tax year Regs. Irs forms for 2011 tax year on Good Faith Determinations. Irs forms for 2011 tax year New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Irs forms for 2011 tax year  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Irs forms for 2011 tax year On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Irs forms for 2011 tax year See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Irs forms for 2011 tax year Reg. Irs forms for 2011 tax year 38148. Irs forms for 2011 tax year On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Irs forms for 2011 tax year The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Irs forms for 2011 tax year See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Irs forms for 2011 tax year Reg. Irs forms for 2011 tax year 20,523. Irs forms for 2011 tax year Timing of when an Organization is exempt for Federal Tax Purposes. Irs forms for 2011 tax year  As noted in section 2. Irs forms for 2011 tax year 03(4) of Revenue Procedure 2013-9, 2013-2 I. Irs forms for 2011 tax year R. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 267, the provisions in section 11. Irs forms for 2011 tax year 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Irs forms for 2011 tax year Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Irs forms for 2011 tax year In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Irs forms for 2011 tax year The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Irs forms for 2011 tax year Section 11. Irs forms for 2011 tax year 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Irs forms for 2011 tax year Exempt Organizations Select Check. Irs forms for 2011 tax year  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Irs forms for 2011 tax year It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Irs forms for 2011 tax year Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Irs forms for 2011 tax year Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Irs forms for 2011 tax year Have filed a Form 990-N (e-Postcard) annual electronic notice. Irs forms for 2011 tax year  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Irs forms for 2011 tax year See also Revenue Procedure 2011-33, 2011-25 I. Irs forms for 2011 tax year R. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 887. Irs forms for 2011 tax year Future developments. Irs forms for 2011 tax year . Irs forms for 2011 tax year  The IRS has created a page on IRS. Irs forms for 2011 tax year gov for information about Publication 557, at www. Irs forms for 2011 tax year irs. Irs forms for 2011 tax year gov/pub557. Irs forms for 2011 tax year Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Irs forms for 2011 tax year Reminders The Patient Protection and Affordable Care Act (ACA). Irs forms for 2011 tax year   The ACA added several new laws. Irs forms for 2011 tax year This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Irs forms for 2011 tax year For more information, go to IRS. Irs forms for 2011 tax year gov and select Affordable Care Act Tax Provisions. Irs forms for 2011 tax year Electronic filing requirement for large organizations. Irs forms for 2011 tax year  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Irs forms for 2011 tax year For more information, go to e-file for Charities and Non-Profits. Irs forms for 2011 tax year Section 501(c)(15) gross receipts. Irs forms for 2011 tax year   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Irs forms for 2011 tax year See Notice 2006-42, 2006-19 I. Irs forms for 2011 tax year R. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 878, Notice 2006-42. Irs forms for 2011 tax year Prohibited tax shelter transactions. Irs forms for 2011 tax year  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Irs forms for 2011 tax year See T. Irs forms for 2011 tax year D. Irs forms for 2011 tax year 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Irs forms for 2011 tax year R. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 242. Irs forms for 2011 tax year See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Irs forms for 2011 tax year Pension Protection Act of 2006 tax changes. Irs forms for 2011 tax year  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Irs forms for 2011 tax year Unless otherwise noted, most of the changes became effective on August 17, 2006. Irs forms for 2011 tax year For key provisions, go to The Pension Protection Act of 2006. Irs forms for 2011 tax year Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Irs forms for 2011 tax year There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Irs forms for 2011 tax year There are additional standards for credit counseling organizations. Irs forms for 2011 tax year The definition of convention or association of churches has been modified. Irs forms for 2011 tax year Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Irs forms for 2011 tax year The requirements of disclosure to state officials relating to exempt organizations has been modified. Irs forms for 2011 tax year There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Irs forms for 2011 tax year There are new excise taxes on prohibited tax shelter transactions. Irs forms for 2011 tax year There is a modification of recordkeeping requirements for certain charitable contributions. Irs forms for 2011 tax year Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Irs forms for 2011 tax year It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Irs forms for 2011 tax year To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Irs forms for 2011 tax year Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Irs forms for 2011 tax year Section 501(c) organizations are covered in this publication. Irs forms for 2011 tax year Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Irs forms for 2011 tax year Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Irs forms for 2011 tax year Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Irs forms for 2011 tax year Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Irs forms for 2011 tax year Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Irs forms for 2011 tax year Organizations not discussed in this publication. Irs forms for 2011 tax year   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Irs forms for 2011 tax year These organizations (and the Code sections that apply to them) are as follows. Irs forms for 2011 tax year Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Irs forms for 2011 tax year   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Irs forms for 2011 tax year If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Irs forms for 2011 tax year For telephone assistance, call 1-877-829-5500. Irs forms for 2011 tax year   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Irs forms for 2011 tax year If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Irs forms for 2011 tax year Organization Reference Chart. Irs forms for 2011 tax year   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Irs forms for 2011 tax year It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Irs forms for 2011 tax year It also describes each type of qualifying organization and the general nature of its activities. Irs forms for 2011 tax year   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Irs forms for 2011 tax year Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Irs forms for 2011 tax year Check the IRS website, IRS. Irs forms for 2011 tax year gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Irs forms for 2011 tax year irs. Irs forms for 2011 tax year gov/charities/index. Irs forms for 2011 tax year html. Irs forms for 2011 tax year Comments and suggestions. Irs forms for 2011 tax year   We welcome your comments about this publication and your suggestions for future editions. Irs forms for 2011 tax year   You can e-mail us while visiting our website at IRS. Irs forms for 2011 tax year gov. Irs forms for 2011 tax year   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs forms for 2011 tax year NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs forms for 2011 tax year Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs forms for 2011 tax year   If you wish telephone assistance, please call 1-877-829-5500. Irs forms for 2011 tax year This toll-free telephone service is available Monday through Friday. Irs forms for 2011 tax year Prev  Up  Next   Home   More Online Publications