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Need 2009 taxes Bonos de ahorro utilizados para estudios, Programa de Bonos de Ahorro para Estudios Certificado, Certificados de depósito y otras cuentas de intereses diferidos. Need 2009 taxes , Certificados de depósito. Need 2009 taxes Ajuste por deudas, Ajuste por deudas. Need 2009 taxes Ajustes, Ajustes y elementos de preferencia tributaria. Need 2009 taxes Alaska Asignación estándar para comidas, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Need 2009 taxes Alaska Permanent Fund (Dividendos del Fondo Permanente de Alaska), Dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska). Need 2009 taxes Albaceas y administradores, Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Transacciones entre partes vinculadas, Pérdidas sobre ventas o canjes de bienes. Need 2009 taxes Alivio de la responsabilidad tributaria del cónyuge inocente Declaraciones conjuntas, Alivio tributario en el caso de obligación conjunta. 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Need 2009 taxes AMT (see Impuesto mínimo alternativo (AMT, por sus siglas en inglés)) Ancianos Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Crédito para, Reglas Especiales (see Ancianos o personas incapacitadas, crédito para) Cuidados a largo plazo (see Contratos de seguro de cuidados a largo plazo) Deducción estándar para personas que tengan 65 años de edad o más, Introduction, Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Programa de Nutrición para Ancianos, Programa de Nutrición para Ancianos. Need 2009 taxes Residencia de ancianos, Residencia de ancianos. Need 2009 taxes Ancianos o personas incapacitadas, crédito para, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Casados que presentan la declaración por, Reglas Especiales Anexo, Donaciones Para Reducir la Deuda Pública, Proveedores de cuidado de menores. Need 2009 taxes , Servicios de ayuda para obtener otro trabajo. Need 2009 taxes , Vivienda. Need 2009 taxes , Pagos por enfermedad conforme a la ley del seguro ferroviario. Need 2009 taxes (see also Formulario 1040) A-F, R, SE del Formulario 1040 (see Formulario 1040) B (Formulario 1040A), Parte I, Formulario 1040A. Need 2009 taxes K-1 Beneficiarios que reciben ingresos de un caudal hereditario o fideicomiso. Need 2009 taxes , Beneficiario de un caudal hereditario o fideicomiso. Need 2009 taxes Ingresos de sociedad anónima de tipo S, Anexo K-1 (Formulario 1120S). Need 2009 taxes Ingresos de sociedades colectivas, Anexo K-1 (Formulario 1065). Need 2009 taxes K-1, Formulario 1041, Beneficiario de un caudal hereditario o fideicomiso. Need 2009 taxes R (Formulario 1040A o Formulario 1040), El Crédito Calculado por Usted Mismo Anexos A-F, R, SE (Formulario 1040) (see Formulario 1040) Anfitrión o anfitriona, Anfitrión o Anfitriona Año fiscal, Períodos Contables, Contribuyentes según año fiscal. Need 2009 taxes , Años Fiscales Año tributario, ¿Cuándo Tengo que Presentar la Declaración?, ¿Cuándo Declaro los Ingresos y Gastos?, Períodos Contables (see also Períodos contables) Año tributario corto Cambio al período contable anual, Personas que no reúnen los requisitos para la deducción estándar. Need 2009 taxes Antigüedades (see Artículos coleccionables) Anualidades, Reinversiones (see also Reinversiones) Anualidad de sobreviviente, Sobrevivientes y Beneficiarios Anualidades compradas, Anualidades compradas. Need 2009 taxes Anualidades de jubilación, Planes de Jubilación, Pensiones y Anualidades (see also Planes de jubilación) Arreglos IRA como, Tipos de arreglos IRA tradicionales. Need 2009 taxes Beneficios de varios planes, Más de un programa. Need 2009 taxes , Más de una anualidad. Need 2009 taxes Cálculo del costo, Costo (Inversión en el Contrato) Canje de pólizas de seguros y anualidades, Pólizas de seguros y anualidades. Need 2009 taxes Declaración conjunta, Declaración conjunta. Need 2009 taxes Declaración de, Cómo Hacer la Declaración Distribuciones de suma global, Distribuciones de Suma Global Distribuciones prematuras de, Impuesto sobre Distribuciones Prematuras Contratos de anualidad diferida, Tasa del 5% en ciertas distribuciones prematuras de contratos de anualidad diferida. Need 2009 taxes , Excepciones adicionales para contratos de anualidad no calificados. Need 2009 taxes Impuesto estimado, Retención e impuesto estimado. Need 2009 taxes Inversión no recuperada, Inversión no Recuperada en una Anualidad Inversión no recuperada del difunto en, Formulario W-2. Need 2009 taxes Límite de exclusión, Límite de exclusión. Need 2009 taxes Método simplificado para calcular la parte exenta de impuestos del pago de la anualidad, Método Simplificado Anualidad de sobreviviente, Sobrevivientes de jubilados. Need 2009 taxes Hoja de trabajo, Cómo usar el Método Simplificado. 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Need 2009 taxes Aplazamiento de la declaración de una ganancia Venta de vivienda, Base Ajustada Base ajustada, Ganancia aplazada de la venta de una vivienda. Need 2009 taxes Aplazamientos electivos Límites, Aplazamientos electivos. Need 2009 taxes Aportaciones, Tabla 24-1. Need 2009 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida (see also Aportaciones para campañas políticas) Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar, Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar que reúna los requisitos. Need 2009 taxes Aportaciones a un fondo de ayuda económica, Aportaciones a un Fondo de Ayuda Económica Aportaciones para campañas políticas, Tabla 24-1. Need 2009 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Aportes, Aportes para campañas políticas. Need 2009 taxes (see also Aportes para campañas políticas) Aportes para campañas políticas, Aportes para campañas políticas. Need 2009 taxes Apoyo administrativo, posibilidad de deducir, Apoyo Administrativo y Alquiler de Oficina Arreglos de ahorros para la jubilación, Reglas Especiales (see also Cuentas Roth IRA ) Aportaciones Crédito por (see Crédito por aportaciones a arreglos de ahorros para la jubilación) Arreglos de ahorros para la jubilación (IRA) Retención, Pensiones y Anualidades Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Reglas Especiales, Reinversiones, Arreglos de Ahorros para la Jubilación (Arreglos IRA), Reinversiones, Arreglos Roth IRA , Información adicional. Need 2009 taxes (see also Reinversiones) 70 años y medio de edad Distribuciones obligatorias a, Dueños de arreglos IRA. Need 2009 taxes , Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Límite a las aportaciones a, Regla de la edad de 70 años y medio. Need 2009 taxes Abrir un arreglo, ¿Quién Puede Abrir un Arreglo IRA Tradicional? Dónde abrir un arreglo, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Fecha de, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Aportaciones, Reglas Especiales, Arreglos de ahorros para la jubilación. Need 2009 taxes Aportación a un arreglo Roth IRA para el mismo año, Arreglos Roth IRA y arreglos IRA tradicionales. Need 2009 taxes Cómo indicar el año de la aportación, Cómo indicar el año de la aportación. Need 2009 taxes en Exceso, Aportaciones en Exceso Fecha del, ¿Cuándo se Pueden Hacer Aportaciones? No deducibles, Aportaciones no Deducibles No se exigen anualmente, No es obligatorio hacer aportaciones. Need 2009 taxes Presentación de la declaración antes de hacer una aportación, Presentación de la declaración antes de hacer una aportación. 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Need 2009 taxes Cargos administrativos, Honorarios por Administración de un Fideicomiso de Arreglos IRA Cómo declarar Distribuciones, Cómo declarar distribuciones tributables en la declaración. Need 2009 taxes Recaracterización de aportaciones, Cómo declarar una recaracterización. Need 2009 taxes Contribuyentes divorciados, Traspasos a Raíz de un Divorcio Crédito por aportaciones a arreglos de ahorros para la jubilación, Reglas Especiales Crédito por aportaciones a cuentas de ahorros para la jubilación, Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Deducción por, ¿Cuánto se Puede Deducir? Reducción paulatina, Reducción paulatina de la deducción. Need 2009 taxes Definición de, Arreglos IRA Tradicionales Distribuciones A 59 años y medio de edad, Regla de la edad de 59 años y medio. Need 2009 taxes , Excepciones. Need 2009 taxes Distribuciones mínimas obligatorias (see este encabezamiento: Distribuciones obligatorias) (see este encabezamiento: Distribuciones obligatorias) Distribuciones obligatorias, Distribuciones obligatorias. Need 2009 taxes , ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) Acumulaciones en exceso, Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Distribuciones prematuras (see Retiro prematuro de una cuenta de intereses diferidos) Edad de 59 años y medio para fines de la distribución, Regla de la edad de 59 años y medio. Need 2009 taxes Excepción a la regla, Excepciones. Need 2009 taxes Fecha de tributación, Arreglos IRA Tradicionales Formularios que debe presentar Formulario 1099-R para declarar distribuciones, Distribuciones declaradas en el Formulario 1099-R. Need 2009 taxes Formularios que se han de utilizar El Formulario 8606 para aportaciones no deducibles, Recordatorios Honorarios de administración, Honorarios de fideicomisarios. Need 2009 taxes , Honorarios de fideicomisarios. Need 2009 taxes Honorarios por administración de un fideicomiso, Honorarios por Administración de un Fideicomiso de Arreglos IRA Imponibilidad, Excepciones. Need 2009 taxes Distribuciones, ¿Están Sujetas a Impuestos las Distribuciones? Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) Cálculo de, Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés). Need 2009 taxes Ingresos ordinarios, distribuciones como, Ingresos ordinarios. Need 2009 taxes Intereses devengados de, trato de, Recordatorios Límites a las aportaciones, ¿Cuánto se Puede Aportar?, Límite general. Need 2009 taxes Más de 50 años de edad,, Límite general. Need 2009 taxes Menos de 50 años de edad,, Límite general. Need 2009 taxes Matrimonios (see este encabezamiento: Arreglos IRA Kay Bailey Hutchison del cónyuge) (see este encabezamiento: Arreglos IRA Kay Bailey Hutchison del cónyuge) Multas, ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Aportaciones en Exceso, Aportaciones en Exceso Declaración de exceso de aportaciones no deducibles, Multa por declarar aportaciones en exceso. Need 2009 taxes Distribuciones obligatorias, no realizar, ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias), Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Distribuciones prematuras (see Retiro prematuro de una cuenta de intereses diferidos) No se presenta el Formulario 8606 para aportaciones no deducibles, Recordatorios, Multa por no presentar el Formulario 8606. Need 2009 taxes Transacciones prohibidas, Efecto sobre un arreglo IRA. Need 2009 taxes Participantes en un plan del empleador para la jubilación, Si está cubierto por un plan del empleador para la jubilación. Need 2009 taxes , Límite si se Tiene Cobertura bajo un Plan del Empleador Personas que trabajan por cuenta propia, Ingresos de trabajo por cuenta propia. Need 2009 taxes Recaracterización de la aportación, Recaracterizaciones Remuneración, definida, ¿Qué es remuneración? Retención, Retención. Need 2009 taxes Retiros, ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA?, Cómo tratar las aportaciones retiradas. Need 2009 taxes Obligatorios (see este encabezamiento: Distribuciones obligatorias) Prematuros (see Retiro prematuro de una cuenta de intereses diferidos) Se permiten traspasos, ¿Puede Traspasar Activos de un Plan de Jubilación? A un arreglo Roth IRA, Traspasos a un arreglo Roth IRA. Need 2009 taxes , Cómo Convertir Cantidades de un Arreglo IRA Tradicional en un Arreglo Roth IRA Tipos de, Tipos de arreglos IRA tradicionales. Need 2009 taxes Transacciones prohibidas, Transacciones Prohibidas Traspasos de Fideicomisario a Fideicomisaro, Traspaso de Fideicomisario a Fideicomisario Arreglo IRA a arreglo Roth IRA , Métodos de conversión. Need 2009 taxes Arreglos de ahorros para la jubilación designados Roth , Arreglos de ahorros para la jubilación designados Roth. Need 2009 taxes , Arreglos de ahorros para la jubilación designados Roth. Need 2009 taxes Definición, Arreglos de ahorros para la jubilación designados Roth. Need 2009 taxes Arreglos IRA tradicionales (see Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Arreglos Roth IRA, Arreglos Roth IRA , Reinversión de un arreglo Roth IRA , Información adicional. Need 2009 taxes (see also Reinversiones) Abrir un arreglo, ¿Cuándo se Puede Abrir un Arreglo Roth IRA? Aportaciones, ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? A un arreglo IRA tradicional para el mismo año, Arreglos Roth IRA y arreglos IRA tradicionales. Need 2009 taxes Aportaciones sólo a arreglos Roth IRA , Arreglos Roth IRA solamente. Need 2009 taxes Ninguna deducción por, ¿Qué Es un Arreglo Roth IRA? Plazo para hacer, ¿Cuándo se Pueden Hacer Aportaciones? Aportaciones del cónyuge, ¿Se pueden hacer aportaciones a un arreglo Roth IRA a favor del cónyuge? Aportaciones en Exceso, ¿Qué Sucede si Aporta Demasiado? Conversión, Conversiones Conversiones fallidas y recaracterizaciones, Recaracterizaciones Definición de, ¿Qué Es un Arreglo Roth IRA? Distribuciones Distribuciones calificadas, ¿Qué son las distribuciones calificadas? Edad Distribuciones hechas después de la edad de 59 años y medio, ¿Qué son las distribuciones calificadas? No exsite un límite para aportaciones, ¿Existe un límite de edad para las aportaciones? No se requiere determinada edad para recibir la distribución, ¿Se tienen que retirar o utilizar activos de un arreglo Roth IRA? Efecto de los ingresos brutos ajustados modificados sobre las aportaciones (Tabla 17-3), Aportaciones no declaradas. Need 2009 taxes Imponibilidad, ¿Están Sujetas a Impuestos las Distribuciones? Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés), Ingreso bruto ajustado modificado (MAGI, por sus siglas en inglés). Need 2009 taxes Cálculo (Hoja de Trabajo 17-2), Hoja de Trabajo 17-2. Need 2009 taxes Hoja de Trabajo Correspondiente a Ingresos Brutos Ajustados Modificados para Fines de un Arreglo Roth IRA Eliminación paulatina (Tabla 17-3), Aportaciones no declaradas. Need 2009 taxes Límites a las aportaciones, ¿Cuánto se Puede Aportar? Más de 50 años de edad,, Arreglos Roth IRA y arreglos IRA tradicionales. Need 2009 taxes Menos de 50 años de edad,, Arreglos Roth IRA y arreglos IRA tradicionales. Need 2009 taxes Multas Aportaciones de conversión retiradas dentro del plazo de 5 años, Impuestos adicionales sobre distribuciones de aportaciones de conversión y determinadas aportaciones de reinversión dentro del plazo de 5 años. Need 2009 taxes Aportaciones en Exceso, ¿Qué Sucede si Aporta Demasiado? Remuneración, definida, Remuneración. Need 2009 taxes Retiros, ¿Se tienen que retirar o utilizar activos de un arreglo Roth IRA? Aportaciones en Exceso, Retiro de aportaciones en exceso. Need 2009 taxes No sujetas a impuestos, ¿Están Sujetas a Impuestos las Distribuciones? Traspaso de arreglo IRA a, Traspasos a un arreglo Roth IRA. Need 2009 taxes , Cómo Convertir Cantidades de un Arreglo IRA Tradicional en un Arreglo Roth IRA Arrendadores (see Ingresos y gastos de alquiler) Artículos coleccionables Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital, Oro, plata, estampillas, monedas, gemas, etcétera. Need 2009 taxes Ganancias o pérdidas de la venta o canje de, Deducción de los intereses de inversiones. Need 2009 taxes Inversión de un arreglo IRA en, Inversión en Artículos Coleccionables, Excepción. Need 2009 taxes Artículos domésticos, deducción caritativa por, Ropa y artículos domésticos. Need 2009 taxes Artistas de actuación, Gastos de ciertos artistas de actuación. Need 2009 taxes Gastos de negocio, Gastos de ciertos artistas de actuación. Need 2009 taxes Artistas del espectáculo Gastos de estudios relacionados con el trabajo, Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Artistas y músicos, Ropa de Trabajo y Uniformes Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Asignación estándar para comidas, Límite del 50% en comidas. Need 2009 taxes , Asignación estándar para comidas. Need 2009 taxes , Quién puede usar la asignación estándar para comidas. Need 2009 taxes , Tarifa federal. Need 2009 taxes , La asignación estándar para comidas. Need 2009 taxes Cantidad de, Cantidad de asignación estándar para comidas. Need 2009 taxes Prorrateo en días parciales de viaje, Cuándo prorratear la asignación estándar de comidas en días parciales de viaje. Need 2009 taxes Zonas fuera de los Estados Unidos continentales, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Need 2009 taxes Asignación para gastos diarios (see Viáticos) Asignaciones de subsistencia del Cuerpo de Paz, Cuerpo de Paz. Need 2009 taxes Asignaciones por costo de vida, Asignaciones del gobierno por costo de vida. Need 2009 taxes Asignaciones testamentarias, Pérdidas. Need 2009 taxes , Regalos y herencias. Need 2009 taxes , Ingresos procedentes de bienes recibidos como regalo. Need 2009 taxes (see also Beneficiarios de caudales hereditarios) (see also Herencia) (see also Regalos) Asignaciones testamentarias (legados), Ingresos de herencias y de fideicomisos. Need 2009 taxes (see also Beneficiarios de caudales hereditarios) Asistencia (see Ayuda con los impuestos) Asistencia de energía, Pagos para la reducción del costo de energía en invierno. Need 2009 taxes Asistencia de estudios (see Becas de estudios y becas de investigación (de desarrollo profesional)) Asistencia en caso de desastre, Ataque terrorista o actividad militar. Need 2009 taxes , Pagos de asistencia en caso de desastres. Need 2009 taxes , Asistencia en caso de desastre. Need 2009 taxes (see also Ataques terroristas) Demolición o reubicación por orden del gobierno de vivienda poco segura debido a, Pérdidas deducibles. Need 2009 taxes Donaciones en efectivo hechas a damnificados, Regalos en efectivo. Need 2009 taxes Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Need 2009 taxes Reemplazo de bienes perdidos o dañados, Asistencia en caso de desastre. Need 2009 taxes Robert T. Need 2009 taxes Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Need 2009 taxes Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias) Ayuda para el desempleo, Tipos de compensación por desempleo. Need 2009 taxes Subvenciones, Subvenciones de asistencia en caso de desastre. Need 2009 taxes Subvenciones o pagos, Subvenciones de asistencia en caso de desastre. Need 2009 taxes Asistencia para estudios, Deducción por Matrícula y Cuotas Escolares (see also Matrícula) Becas de estudios (see Becas de estudios y becas de desarrollo profesional) Becas de estudios y becas de investigación (de desarrollo profesional) (see Becas de estudios y becas de investigación (de desarrollo profesional)) Becas de investigación, Becas de estudios y becas de investigación (becas de desarrollo profesional). Need 2009 taxes Costo de matrícula (see Programas de matrícula calificados) Asistente EITC , Recordatorios Asociaciones cívicas Donaciones caritativas hechas a, Donaciones Hechas a Organizaciones no Calificadas Donaciones hechas a, ninguna deducción caritativa por, Tabla 24-1. Need 2009 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida Asociaciones de abogados Donaciones caritativas hechas a, Donaciones Hechas a Organizaciones no Calificadas Asociaciones de abogados estatales Cursos de preparación para el examen de reválida de derecho, Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Asociaciones de propietarios de casas Donaciones caritativas hechas a, Tabla 24-1. Need 2009 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Asociaciones profesionales Reuniones y gastos de entretenimiento, Reuniones de asociaciones comerciales. Need 2009 taxes Asunción de hipoteca, Asunción de hipoteca. Need 2009 taxes Cargos que no se incluyen en la base, Cargos de liquidación. Need 2009 taxes Ataques al Pentágono (see Ataques terroristas) Ataques al World Trade Center (see Ataques terroristas) Ataques terroristas Pagos por incapacidad para lesiones de, exclusión de impuesto, Pensiones por incapacidad. Need 2009 taxes Pensiones por incapacidad de empleados federales, Ataque terrorista o actividad militar. Need 2009 taxes Pérdidas por hecho fortuito debido a, Pérdidas deducibles. Need 2009 taxes ATIN (Número de identificación del contribuyente para adopción), Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). Need 2009 taxes Audífonos Como gasto médico, Tabla 21-1. Need 2009 taxes Lista de Gastos Médicos y Dentales. Need 2009 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. Need 2009 taxes Auditorías Documentación de gastos de viaje, Si se revisa su declaración de impuestos. Need 2009 taxes Ausencia indefinida del trabajo Estudios relacionados con el trabajo durante, Estudios durante ausencia indefinida. Need 2009 taxes Ausencia temporal del trabajo Estudios relacionados con el trabajo durante, Estudios durante ausencia temporal. Need 2009 taxes Ausencias temporales, Ausencias temporales. Need 2009 taxes , Ausencias temporales. Need 2009 taxes Automóviles, Transporte, Transporte de escolares. Need 2009 taxes , Gastos de Automóvil y Otros Gastos de Negocio del Empleado, Gastos de Automóvil (see also Tarifas estándar por millas) (see also Viaje y transporte) Accidentes que dan como resultado pérdida por hecho fortuito, Pérdidas deducibles. Need 2009 taxes Determinación de valor, Valor de automóviles. Need 2009 taxes Negligencia o acto intencionado como causa, Pérdidas no deducibles. Need 2009 taxes Asignaciones de empleadores, Viáticos y Asignaciones para Automóvil Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital Cómo Declarar, Cómo Hacer la Declaración La Tabla 26-3 en la que se encuentran los formularios que se han de usar, Asignación para viáticos mayor a la tarifa federal. Need 2009 taxes Deducciones conforme a la sección 179, Depreciación y deducciones de la sección 179. Need 2009 taxes Depreciación, Depreciación y deducciones de la sección 179. Need 2009 taxes Donación caritativa, deducción por el valor justo de mercado, Automóviles, barcos y aviones. Need 2009 taxes Estacionamiento (see Cargos de estacionamiento) Estudios relacionados con el trabajo, transporte para, Uso de su automóvil. Need 2009 taxes Formulario 2106 ó 2106-EZ, cómo llenar, Gastos de automóvil. Need 2009 taxes Gastos de viaje relacionado con los negocios, Domicilio tributario distinto al hogar familiar. Need 2009 taxes Gastos reales, Gastos de Automóvil, Gastos Reales de Automóvil Impuestos sobre bienes muebles, deducción de, Impuestos sobre Bienes Muebles Intereses sobre préstamos, no deducibles, Intereses Personales Libro azul para determinar el valor justo de mercado, Automóviles, barcos y aviones. Need 2009 taxes Libros para determinar el valor justo de mercado, Valor de automóviles. Need 2009 taxes Publicidad en el, Publicidad en el automóvil. Need 2009 taxes Servicio prestado a institución benéfica, uso para, Gastos de automóvil. Need 2009 taxes Tarifa fija y variable (FAVR, por sus siglas en inglés), Tarifa fija y variable (FAVR, por sus siglas en inglés). Need 2009 taxes Transporte de herramientas o instrumentos, Transporte de herramientas o instrumentos. Need 2009 taxes Transporte médico, Tabla 21-1. Need 2009 taxes Lista de Gastos Médicos y Dentales. Need 2009 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. Need 2009 taxes , Transporte, Gastos de automóvil. Need 2009 taxes Uso compartido de automóviles, Uso compartido de automóviles. Need 2009 taxes Uso con fines comerciales y personales, asignación entre, Uso con fines comerciales y personales. Need 2009 taxes , Separación de gastos. Need 2009 taxes Vehículos alquilados, Alquiler de un automóvil. Need 2009 taxes Venta, Pago Parcial u Otra Enajenación del Vehículo, Venta, pago parcial u otra enajenación del vehículo Automóviles, donaciones de, Automóviles, barcos y aviones. Need 2009 taxes Aviones Donación caritativa, deducción por el valor justo de mercado, Automóviles, barcos y aviones. Need 2009 taxes Aviones, donaciones de, Automóviles, barcos y aviones. Need 2009 taxes Aviso, Documentos Básicos Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Recordatorios, Ayuda del IRS. Need 2009 taxes , Ayuda Gratuita con la Preparación de la Declaración de Impuestos, Cómo Obtener Ayuda con los Impuestos Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Asesoramiento voluntario (Programa de Asistencia Voluntaria al Contribuyente (del Impuesto sobre el Ingreso)), Ayuda Gratuita con la Preparación de la Declaración de Impuestos Asesoría voluntaria (programa de asistencia voluntaria al contribuyente (del impuesto sobre el ingreso)), Asesoría voluntaria con los impuestos. Need 2009 taxes Ayuda doméstica, no hay exención por, Amas de llave, criados o sirvientes. Need 2009 taxes Ayuda económica para estudios Provista por el empleador Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. Need 2009 taxes Ayuda para educación Provista por el empleador, Ayuda para Educación Ayuda para pago inicial o enganche, Ayuda para pago inicial (o enganche). Need 2009 taxes Ayuda por Internet Asistente EITC , Recordatorios B Balneario (spa), Gastos de Balnearios Bancarrota Deuda cancelada no considerada ingreso, Deuda excluida. Need 2009 taxes Bancos Arreglos IRA con, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Fondos de inversión del mercado monetario, Fondos de Inversión del Mercado Monetario Pérdidas de depósitos, cuando pérdidas por hecho fortuito Cómo declarar, Pérdidas de depósitos. Need 2009 taxes Pérdidas de depósitos, cuando son pérdidas por hecho fortuito, Depósito en Instituciones Financieras Insolventes o en Quiebra, Pérdidas de Depósitos Servicio de inversión automático, determinación del período de tenencia, Servicio de inversión automático. Need 2009 taxes Bancos de sangre Ninguna deducción caritativa por donaciones de sangre hechas a, Tabla 24-1. Need 2009 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Valor de Tiempo o Servicios Barcos Donación caritativa, deducción por el valor justo de mercado, Automóviles, barcos y aviones. Need 2009 taxes Donaciones de, Automóviles, barcos y aviones. Need 2009 taxes Base, Bienes Heredados Acciones o derechos de acciones, Base. Need 2009 taxes Asignación entre uso comercial y personal, Introduction Base ajustada, Base Ajustada Base de costo, Useful Items - You may want to see: Arreglo IRA para aportaciones no deducibles, Base de costos. Need 2009 taxes , Tributables en parte. Need 2009 taxes Bienes raíces, Bienes Raíces Bienes recibidos por servicios, Bienes Recibidos por Servicios Bienes restringidos, Bienes restringidos. Need 2009 taxes Bonos, Acciones y Bonos, Prima de bonos. Need 2009 taxes Compra por valor inferior, Compra por valor inferior. Need 2009 taxes Conversión involuntaria, Conversiones Involuntarias Definición de, Introduction Deudas incobrables, Requisito de base en la deuda incobrable. Need 2009 taxes Distinta a los costos, Base Distinta al Costo, Obligaciones exentas de impuestos. Need 2009 taxes Distinta al costo, Sin pérdidas ni ganancias. Need 2009 taxes Donaciones, Bienes Recibidos como Donación Intercambio de bienes del mismo tipo, Base de bienes recibidos. Need 2009 taxes Mejoras a bienes raíces, Mejoras. Need 2009 taxes Obligaciones exentas de impuestos Bonos, Obligaciones exentas de impuestos. Need 2009 taxes Puntos que no se incluyen, Cargos de liquidación. Need 2009 taxes , Puntos. Need 2009 taxes Traspasos entre cónyuges, Bienes Traspasados de un Cónyuge, Traspasos entre Cónyuges Venta de vivienda (see Venta de vivienda) Base ajustada, Base Ajustada, Ganancia aplazada de la venta de una vivienda. Need 2009 taxes Aumentos a la base, Aumentos a la Base Deducción conforme a la sección 179, Depreciación y deducción conforme a la sección 179. Need 2009 taxes Depreciación, Depreciación y deducción conforme a la sección 179. Need 2009 taxes Disminuciones a la base, Disminuciones a la Base Donaciones, Bienes Recibidos como Donación Exclusión de subsidios por ahorro de energía, Exclusión de subsidios por sistemas de ahorro de energía. Need 2009 taxes Mejoras, Mejoras. Need 2009 taxes Servidumbres, Servidumbres (derechos de acceso a la propiedad). Need 2009 taxes Tasaciones locales, Gravámenes por mejoras locales. Need 2009 taxes Venta de vivienda (see Venta de vivienda) Ventas de bienes, Base ajustada. Need 2009 taxes Base de costo, Useful Items - You may want to see: Arreglo IRA para aportaciones no deducibles, Base de costos. Need 2009 taxes , Tributables en parte. Need 2009 taxes Bebidas alcohólicas Transacciones prohibidas de un arreglo IRA en, Artículos coleccionables. Need 2009 taxes Becas, Becas. Need 2009 taxes , Definición de ingreso bruto. Need 2009 taxes , No Incluya lo Siguiente en la Manutención Total Becas de desarrollo profesional (see Becas de estudios y becas de desarrollo profesional) Becas de estudios y becas de desarrollo profesional, Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Ingreso del trabajo incluyendo, Definición del ingreso del trabajo. Need 2009 taxes Becas de estudios y becas de investigación (de desarrollo profesional) Becas de estudios y becas de investigación (de desarrollo profesional), Pago por servicios. Need 2009 taxes Becas de investigación Asistencia para estudios, Becas de estudios y becas de investigación (becas de desarrollo profesional). Need 2009 taxes Exclusión del ingreso bruto, Becas de estudios y becas de investigación (becas de desarrollo profesional). Need 2009 taxes Becas de investigación (becas de desarrollo profesional) Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. Need 2009 taxes (see also Becas de estudios y becas de desarrollo profesional) Beneficiarios, Beneficiario de un caudal hereditario o fideicomiso. Need 2009 taxes , Reinversiones por parte del cónyuge sobreviviente. Need 2009 taxes , Ingresos de herencias y de fideicomisos. Need 2009 taxes , Pérdidas. Need 2009 taxes (see also Beneficiarios de caudales hereditarios) (see also Beneficiarios de fideicomiso) Beneficiarios de caudales hereditarios, Bienes Heredados Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés) (see Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Cómo recibir ingreso de caudal hereditario, Ingresos de herencias y de fideicomisos. Need 2009 taxes , Ingreso actual que no se requiere distribuir. Need 2009 taxes Dividendos recibidos por, Beneficiario de un caudal hereditario o fideicomiso. Need 2009 taxes Pérdidas de herencia, Pérdidas. Need 2009 taxes Restricciones de reinversión, Reinversiones por parte del cónyuge sobreviviente. Need 2009 taxes Beneficiarios de fideicomiso Cómo recibir ingreso de fideicomiso, Ingresos de herencias y de fideicomisos. Need 2009 taxes , Ingreso actual que se requiere distribuir. Need 2009 taxes , Ingreso actual que no se requiere distribuir. Need 2009 taxes , Regalos y herencias. Need 2009 taxes Dividendos recibidos por, Beneficiario de un caudal hereditario o fideicomiso. Need 2009 taxes Pérdidas de fideicomiso, Pérdidas. Need 2009 taxes Restricciones de reinversión, Reinversiones por parte del cónyuge sobreviviente. Need 2009 taxes Beneficions de jubilación de empleados ferroviarios Ingresos, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Beneficios Desempleo, Compensación por desempleo. Need 2009 taxes Beneficios acelerados por fallecimiento, Beneficios Acelerados por Fallecimiento, Exclusión por enfermedad mortal. Need 2009 taxes Beneficios de asistencia pública, Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Beneficios de jubilación de empleados ferroviarios, Beneficios de jubilación de empleados ferroviarios. Need 2009 taxes , Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios, Deducción de más de $3,000. Need 2009 taxes , Anualidades de jubilación de empleados ferroviarios. Need 2009 taxes Beneficios equivalentes de nivel 1 (beneficios equivalentes del Seguro Social (SSEB)), Anualidades de jubilación de empleados ferroviarios. Need 2009 taxes Beneficios equivalentes de nivel 1 (beneficos equivalentes del Seguro Social (SSEB)), Introduction Casados que presentan la declaración por separado, Beneficios no sujetos a impuestos. Need 2009 taxes Cómo declarar, Cómo Declarar los Beneficios Declaraciones conjuntas, Declaración conjunta. Need 2009 taxes Deducciones relacionadas con, Deducciones Relacionadas con los Beneficios Elección de suma global, Elección de suma global. Need 2009 taxes Formulario RRB-1042S para extranjeros no residentes, Lo que no cubre este capítulo. Need 2009 taxes Formulario RRB-1099, Introduction Imponibilidad de, ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios?, ¿Cuánto Está Sujeto a Impuestos? Impuesto estimado, Retención de impuestos e impuesto estimado. Need 2009 taxes Reintegro de beneficios, Reintegro de beneficios. Need 2009 taxes Retención No deducibles para propósitos del impuesto, Impuestos y Cargos que no Puede Deducir Retención para, Retención de impuestos e impuesto estimado. Need 2009 taxes Beneficios de la jubilación del gobierno federal, Beneficios de la jubilación del gobierno federal. Need 2009 taxes Beneficios de la jubilación para empleados ferroviarios Casados que presentan la declaración por separado, Reglas Especiales Planes del empleado para la jubilación distintos a, Seguro Social o jubilación de empleados ferroviarios. Need 2009 taxes Retención, Pagos del Gobierno Federal Beneficios de minimis , Beneficios De Minimis (Mínimos) Beneficios de veteranos Ayuda económica para estudios Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. Need 2009 taxes Beneficios del bienestar social, Manutención provista por el estado (bienestar social, cupones de alimentos, vivienda, etcétera). Need 2009 taxes , Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Beneficios del empleado, Beneficios Marginales Tributables, Beneficios Marginales, Beneficios De Minimis (Mínimos) (see also Beneficios marginales) Beneficios del Seguro Social, Beneficios del Seguro Social. Need 2009 taxes , Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios, Deducción de más de $3,000. Need 2009 taxes Arreglos IRA para destinatarios de beneficios, Destinatarios de beneficios del Seguro Social. Need 2009 taxes Casados que presentan la declaración por separado, Reglas Especiales, Beneficios no sujetos a impuestos. Need 2009 taxes Cómo declarar, Cómo Declarar los Beneficios Declaraciones conjuntas, Declaración conjunta. Need 2009 taxes Deducciones relacionadas con, Deducciones Relacionadas con los Beneficios Elección de suma global, Elección de suma global. Need 2009 taxes Empleador extranjero, Impuestos del Seguro Social y Medicare. Need 2009 taxes Formulario SSA-1042S para extranjeros no residentes, Lo que no cubre este capítulo. Need 2009 taxes Formulario SSA-1099, Introduction Imponibilidad de, ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios?, ¿Cuánto Está Sujeto a Impuestos? Impuesto estimado, Retención de impuestos e impuesto estimado. Need 2009 taxes Ingresos, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Pagados por el empleador, Impuestos del Seguro Social y Medicare pagados por el empleador. Need 2009 taxes Planes del empleado para la jubilación distintos a, Seguro Social o jubilación de empleados ferroviarios. Need 2009 taxes Propinas, impuestos a deber sobre, Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones: Reintegro de beneficios, Reintegro de beneficios. Need 2009 taxes , Beneficios del Seguro Social reintegrados. Need 2009 taxes Reintegros, Reintegros de Beneficios del Seguro Social Retención para, Pagos del Gobierno Federal, Retención de impuestos e impuesto estimado. Need 2009 taxes No deducibles, Impuestos y Cargos que no Puede Deducir Seguro de vida colectivo a término, impuestos a deber sobre, Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones: Beneficios marginales Adopción, ayuda provista por el empleador, Ayuda para Adopción Aportaciones a un plan de ahorros médicos Archer MSA , Aportaciones a una cuenta de ahorros médicos Archer (conocida como Archer MSA, en inglés). Need 2009 taxes Ayuda para educación, Ayuda para Educación Beneficios de minimis , Beneficios De Minimis (Mínimos) Formulario W-2, Formulario W-2. Need 2009 taxes Obsequios por fiestas, Obsequios por fiestas. Need 2009 taxes Período contable, Período contable. Need 2009 taxes Primas de seguro de vida colectivo a término fijo, Seguro de Vida Colectivo a Término Fijo Retención, Beneficios Marginales Tributables Seguro de accidente y de salud, Plan de Accidente o de Salud Servicios de planificación para la jubilación, Servicios de Planificación para la Jubilación Transporte, Transporte Beneficios para alimentos Programa de Nutrición para Ancianos, Programa de Nutrición para Ancianos. Need 2009 taxes Beneficios para veteranos, Beneficios para veteranos. Need 2009 taxes Asistencia para estudios, Pagos del Departamento de Asuntos de Veteranos (VA). Need 2009 taxes Clasificación retroactiva, Clasificación retroactiva hecha por el Departamento de Asuntos de Veteranos. Need 2009 taxes Ley de prescripción especial, Ley de prescripción especial. Need 2009 taxes Beneficios para veteranos (GI Bill), Pagos y asignaciones para la matrícula bajo la Ley de Beneficios para Veteranos (GI Bill). Need 2009 taxes Beneficios por cierre patronal, Indemnización por huelga y cierre patronal. Need 2009 taxes Beneficios por fallecimiento Acelerados, Beneficios Acelerados por Fallecimiento, Exclusión por enfermedad mortal. Need 2009 taxes Funcionarios de seguridad pública fallecidos o asesinados en cumplimiento del deber, exclusión tributaria, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ganancias de un seguro de vida (see Seguro de vida) Beneficios por fallecimiento accidental, Beneficios por fallecimiento accidental. Need 2009 taxes Beneficios por incapacidad Crédito por ingreso del trabajo, Formulario 4029. Need 2009 taxes Beneficios sindicales por huelga, Indemnización por huelga y cierre patronal. Need 2009 taxes Bicicleta Beneficio marginal, Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. Need 2009 taxes Bienes, Bienes Raíces, Bienes raíces comprados. Need 2009 taxes , Si recupera la posesión de bienes raíces. Need 2009 taxes (see also Bienes raíces) Hallados, Bienes hallados. Need 2009 taxes Robados, Bienes robados. Need 2009 taxes Bienes comerciales Base de depreciación, Base para propósitos de depreciación. Need 2009 taxes Como donación, base ajustada por, Bienes comerciales. Need 2009 taxes Uso de bien cambiado a, base ajustada para, Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Ventas o intercambios, Otras transacciones de bienes. Need 2009 taxes Intercambio de bienes del mismo tipo, Intercambio de bienes del mismo tipo. Need 2009 taxes Bienes de capital Carbón y mineral de hierro, Carbón y mineral de hierro. Need 2009 taxes Definición de, Bienes de Capital y Bienes que no Son de Capital Bienes gananciales, Ingresos de bienes gananciales. Need 2009 taxes , Bienes gananciales. Need 2009 taxes , Bienes gananciales. Need 2009 taxes Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Leyes de los bienes gananciales. Need 2009 taxes Casados que presentan la declaración por separado, Estados donde rige la ley de los bienes gananciales. Need 2009 taxes Gastos médicos y dentales, Estados donde rige la ley de los bienes gananciales. Need 2009 taxes Pensión para el cónyuge divorciado del cónyuge divorciado, diferencia de, Pagos que no son pensión para el cónyuge divorciado. Need 2009 taxes Bienes hallados, Bienes hallados. Need 2009 taxes Bienes muebles, Bienes muebles. Need 2009 taxes (see also Pérdidas por hecho fortuito) Como bienes de capital, Bienes de Uso Personal Impuestos (see Impuestos sobre bienes muebles) Ingreso de alquiler, Alquileres de Bienes Muebles Robo de (see Pérdidas por robo) Bienes para inversión Propiedad de alquiler (see Ingresos y gastos de alquiler) Bienes perdidos, Dinero en Efectivo o Bienes Perdidos o Extraviados Cuando se considera pérdida por hecho fortuito, Propiedad extraviada o perdida. Need 2009 taxes Bienes que generan ingresos Deducción de intereses sobre un préstamo para, Intereses por regalías o de alquiler que generen ingresos. Need 2009 taxes Bienes raíces, Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones), Cómo Dividir los Gastos, Unidad Habitable Usada como Vivienda, Ejemplos. Need 2009 taxes , Base de Costo, Si recupera la posesión de bienes raíces. Need 2009 taxes , Cantidad Deducible (see also Casas de vacaciones) (see also Hipotecas) Alquiler (see Ingresos y gastos de alquiler) Base, Bienes Raíces Cantidades relacionadas con bienes raíces que no puede deducir, Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Cargos de liquidación, Cargos de liquidación. Need 2009 taxes Cargos detallados por servicios no deducibles, Cargos detallados por servicios. Need 2009 taxes Como activos no de capital, Bienes de Capital y Bienes que no Son de Capital Costos de cierre, Cargos de liquidación. Need 2009 taxes Definición de, Bienes Raíces Deterioro progresivo, no pérdida por hecho fortuito, Deterioro progresivo. Need 2009 taxes Deuda comercial cancelada, trato de, Deuda excluida. Need 2009 taxes División de los impuestos sobre bienes raíces, División de los impuestos sobre bienes raíces entre compradores y vendedores. Need 2009 taxes Formulario 1099-S para declarar ganancias producto de ventas, Transacciones que se declaran en el Formulario 1099-S. Need 2009 taxes , Formulario 1099-S. Need 2009 taxes Impuestos de traspaso, Impuestos de traspaso (impuestos de timbre). Need 2009 taxes Pérdida por hechos fortuitos, Bienes raíces. Need 2009 taxes Período de tenencia, determinación de, Bienes raíces comprados. Need 2009 taxes Puntos, Puntos Valor justo de mercado (FMV, por sus siglas en inglés), Valor justo de mercado (FMV). Need 2009 taxes Bienes robados, Bienes robados. Need 2009 taxes (see Pérdidas por robo) Bingo, Tabla 24-1. Need 2009 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones de las Cuales Usted se Beneficia Boletos, Entradas a eventos. Need 2009 taxes (see Gastos de entretenimiento) Bomberos Ganancias provenientes de un seguro de vida en caso de fallecimiento en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Bomberos voluntarios Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Bomberos voluntarios. Need 2009 taxes Donaciones caritativas hechas a, Ejemplos. Need 2009 taxes Bonificaciones, Ingresos Suplementarios, Bonificaciones y premios. Need 2009 taxes , Recompensas o bonificaciones para empleados. Need 2009 taxes Bonos Ahorros, Bonos de Ahorro de los Estados Unidos, Bonos de la serie HH. Need 2009 taxes , Bonos de la serie EE y de la serie I. Need 2009 taxes Amortización de primas, Amortización de primas sobre bonos. Need 2009 taxes , Prima Amortizable de Bonos Tributables Base ajustada para, Acciones y Bonos Bonos con descuento en el mercado, Bonos con descuento en el mercado. Need 2009 taxes Bonos convertibles, Acciones y bonos convertibles. Need 2009 taxes Cancelación de, Redención o cancelación de bonos. Need 2009 taxes Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital, Acciones, derechos de suscripción y bonos. Need 2009 taxes Descontados Pérdida o ganancia de capital, Instrumentos de Deuda Descontados Descuento de la emisión original, Descuento de la Emisión Original (OID) Emitidos con descuento, Descuento de la Emisión Original (OID) Exentos de impuestos, Obligaciones del Gobierno Estatal o Local Gobierno estatal o local, exento de impuestos, Bonos de gobiernos estatales y locales exentos de impuestos. Need 2009 taxes Redención de, Redención o cancelación de bonos. Need 2009 taxes Rescate de, Bonos de jubilación. Need 2009 taxes Vendido con prima, cálculo de la base ajustada, Prima de bonos. Need 2009 taxes Venta de, Bonos que se Venden Entre las Fechas de Pago de los Intereses Bonos con descuento en el mercado, Bonos con descuento en el mercado. Need 2009 taxes Bonos de ahorros de la serie I, Bonos de la serie EE y de la serie I. Need 2009 taxes Bonos de ahorros de las series EE y E, Bonos de la serie EE y de la serie I. Need 2009 taxes (see Bonos de ahorros de los EE. Need 2009 taxes UU. Need 2009 taxes ) Bonos de ahorros de las series HH y H, Bonos de la serie HH. Need 2009 taxes Bonos de ahorros de los EE. Need 2009 taxes UU Intereses sobre, Intereses de bonos de ahorro calificados. Need 2009 taxes Traspasos entre cónyuges, Bienes Traspasados de un Cónyuge Bonos de ahorros de los Estados Unidos Educación, uso para, Reglas Especiales Bonos de cupones, Bonos de cupones. Need 2009 taxes Bonos de la serie EE (see Bonos de ahorros de los EE. Need 2009 taxes UU. Need 2009 taxes ) Bonos del Tesoro, Títulos de deudas de los Estados Unidos. Need 2009 taxes Bonos municipales, Obligaciones del Gobierno Estatal o Local Boy Scouts Donaciones caritativas hechas a, Ejemplos. Need 2009 taxes , Tabla 24-1. Need 2009 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida Búsqueda de empleo Deducción de gastos por entrevistas, Gastos de entrevistas de empleo. Need 2009 taxes C Cabeza de familia, Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Need 2009 taxes , Cómo presentar la declaración. Need 2009 taxes , Cabeza de Familia, Cómo presentar la declaración. Need 2009 taxes , Cónyuge extranjero no residente. Need 2009 taxes , Personas que Mantienen una Vivienda, Persona Calificada, Viudo que Reúne los Requisitos con Hijo Dependiente Cabildeo Donaciones para, no deducciones por donaciones, Tabla 24-1. Need 2009 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones de las Cuales Usted se Beneficia Caja de seguridad, Alquiler de Caja de Seguridad Cálculo del impuesto, Cálculos Cantidades iguales, Cantidades iguales. Need 2009 taxes Cantidades negativas, Cantidades negativas. Need 2009 taxes Redondeo a dólares, Redondeo a dólares. Need 2009 taxes Cálculo del impuesto y créditos, Cómo se Calcula la Deducción (see also Hojas de trabajo) Cálculos aproximados Gastos de viaje, Cómo Demostrar los Gastos Calificado, hijo, Hijo Calificado Calificado, pariente, Pariente Calificado Cámaras de comercio Donaciones caritativas hechas a, Tabla 24-1. Need 2009 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Gastos de entretenimiento para asistir a reuniones, Reuniones de asociaciones comerciales. Need 2009 taxes Cambio de dirección, Cambio de Dirección Cambio de nombre, Cambio de nombre. Need 2009 taxes , Cambio de nombre. Need 2009 taxes Canadá Contribuciones hechas a organizaciones caritativas en, Ciertas organizaciones caritativas extranjeras. Need 2009 taxes Residente de, Requisito de Ciudadanía o Residencia, Hijo en Canadá o México. Need 2009 taxes Cancelación de deuda, Deudas Canceladas Excepciones al trato como ingreso, Excepciones Candidatos a cargos públicos Donaciones hechas a, ninguna deducción caritativa por, Tabla 24-1. Need 2009 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Canje de bienes, Venta de Bienes (see also Venta de bienes) Bienes del mismo tipo y dinero traspasados, Intercambios parcialmente no sujetos a impuestos. Need 2009 taxes , Bienes del mismo tipo y dinero traspasados. Need 2009 taxes Declaración de, Cómo declarar el canje. Need 2009 taxes Definición de, Qué es una Venta o Canje Formulario 8824 para declarar, Cómo declarar el canje. Need 2009 taxes Intercambio de bienes del mismo tipo, Intercambio de bienes del mismo tipo. Need 2009 taxes Intercambio parcialmente no sujeto a impuestos, Intercambios parcialmente no sujetos a impuestos. Need 2009 taxes , Intercambio parcialmente no sujeto a impuestos. Need 2009 taxes Intercambio sujeto a impuestos, definición de, Intercambios Sujetos a Impuestos Intercambios de bienes similares, Intercambios de Bienes del Mismo Tipo Intercambios no sujetos a impuestos, Intercambios no Sujetos a Impuestos Intercambios no sujetos a impuestos: Período de tenencia, determinación de, Canjes no sujetos a impuestos. Need 2009 taxes Canjes comerciales no sujetos a impuestos (see Intercambios exentos de impuestos) Canjes no sujetos a impuestos (see Intercambios exentos de impuestos) Intercambios no sujetos a impustos, Canjes no Sujetos a Impuestos Cantidades trasladadas a un ejercicio anterior Créditos tributarios comerciales trasladados a un ejercicio anterior, Excepciones para tipos especiales de reembolso. Need 2009 taxes Cantidades trasladadas al año siguiente Donaciones caritativas, cuando la deducción sobrepasa los límites del ingreso bruto ajustado, Cantidades Trasladadas al Año Siguiente Intereses procedentes de inversiones, Límite sobre la Deducción Pérdida de capital, Ganancias y pérdidas a largo plazo. Need 2009 taxes , Traslado de pérdida de capital. Need 2009 taxes Hoja de trabajo, Cálculo de la cantidad trasladada al año siguiente. Need 2009 taxes Capellanes Ganancias provenientes de un seguro de vida en caso de fallecimiento en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Carbón y mineral de hierro, Carbón y mineral de hierro. Need 2009 taxes Cargos, Cargos y depósitos. Need 2009 taxes Cargos de afiliación (see tipo específico de organización ) Cargos de custodia, Cargos y Gastos Relacionados con la Inversión Cargos de estacionamiento Estadio deportivo, entretenimiento relacionado con los negocios sujeto al límite del 50%, Gastos incluidos. Need 2009 taxes Gasto de viaje relacionado con los negocios, Cargos de estacionamiento y peaje. Need 2009 taxes Gastos para desplazarse diariamente hasta su trabajo, Cargos de estacionamiento. Need 2009 taxes Cargos de liquidación Transacciones de bienes raíces, Cargos de liquidación. Need 2009 taxes Cargos de tasación, Cargos de Tasación Bienes donados, Cargos de Tasación No deducibles como intereses, Cantidades cobradas por servicios. Need 2009 taxes Transacciones de bienes raíces, cuando las exige el prestamista, Cargos de liquidación. Need 2009 taxes Cargos de tramitación, Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Cargos por cuidado de vida Pagados a una casa de retiro y designados para cuidado médico, posibilidad de deducir, Tabla 21-1. Need 2009 taxes Lista de Gastos Médicos y Dentales. Need 2009 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. Need 2009 taxes Cargos por emisión de cheques, Cargos por Emisión de Cheques de Cuenta Personal Cargos por estacionamiento Beneficio marginal provisto por el empleador Exclusión de los ingresos, Transporte Viajes para propósitos médicos, Gastos de automóvil. Need 2009 taxes Cargos por financiamiento Tarjetas de crédito, contratos de venta al por menor a plazos, etc. Need 2009 taxes , no deducibles, Intereses Personales Cargos por licencias Posibilidad de deducir, Impuestos y Cargos que no Puede Deducir Si no se pueden deducir, Lista de Gastos no Deducibles Cargos por servicios, Cargos Administrativos de los Planes de Reinversión de Dividendos Posibilidad de deducir, Cantidades que No Puede Deducir Tratados por el empleador como salario en vez de ingresos de propinas, Cargos por servicios. Need 2009 taxes Cargos por servicios de notario, Notario público. Need 2009 taxes No deducibles como intereses, Cantidades cobradas por servicios. Need 2009 taxes Carteros rurales, Carteros rurales. Need 2009 taxes Casado que presenta por separado Deducción por matrícula y, Quién No Puede Reclamar la Deducción Casado que presenta una declaración conjunta, Requisito 4. Need 2009 taxes Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Casados que presentan la declaración por separado, Casados que Presentan la Declaración por Separado, Cómo presentar la declaración. Need 2009 taxes , Reglas Especiales, Requisito 3. Need 2009 taxes Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Beneficios del Seguro Social y de jubilación para empleados ferroviarios, Beneficios no sujetos a impuestos. Need 2009 taxes Cómo presentar la declaración, Cómo presentar la declaración. Need 2009 taxes Crédito por ingreso del trabajo, Reglas Especiales Créditos, trato de, Reglas Especiales Declaración conjunta del impuesto estatal y local sobre el ingreso presentada, pero declaraciones separadas del impuesto federal sobre el ingreso, Declaraciones conjuntas estatales y locales. Need 2009 taxes Deducción de intereses sobre un préstamo de estudios, ¿Puede Reclamar la Deducción? Deducción por matrícula y, Deducción por Matrícula y Cuotas Escolares Deducciones Si cambia del método de las deducciones detalladas a otro, o viceversa, Personas casadas que presentan la declaración por separado. Need 2009 taxes Trato de, Reglas Especiales Deducciones detalladas, Reglas Especiales, Personas casadas que presentan la declaración por separado. Need 2009 taxes Uno de los cónyuges detalla las deducciones, por lo tanto, el otro debe detallarlas también, Personas que no reúnen los requisitos para la deducción estándar. Need 2009 taxes Estados donde rige la ley de los bienes gananciales, Estados donde rige la ley de los bienes gananciales. Need 2009 taxes Gastos médicos y dentales, Declaraciones por separado. Need 2009 taxes Impuestos estatales y locales sobre los ingresos, Declaraciones federales separadas. Need 2009 taxes Propiedad conyugal, asignación de impuestos sobre bienes raíces, Tenencia en su totalidad. Need 2009 taxes Reinversiones, Reglas Especiales Traslado de pérdida de capital, Declaraciones conjuntas y separadas. Need 2009 taxes Casas de alojamiento, Unidad habitable. Need 2009 taxes Casas de vacaciones Cómo determinar si se usa como vivienda, Ejemplos. Need 2009 taxes Gastos de alquiler, Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones), Cómo Dividir los Gastos, Unidad Habitable Usada como Vivienda Puntos, Deducción Permitida en el Año del Pago Caudales hereditarios, Ingresos de herencias y de fideicomisos. Need 2009 taxes , Bienes heredados de una persona que falleció en el año 2010. Need 2009 taxes (see also Beneficiarios de caudales hereditarios) (see also Herencia) Impuesto, Impuestos y Cargos que no Puede Deducir, Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto (see also Impuesto sobre caudales hereditarios) Anualidad de sobreviviente, Deducción del impuesto sobre la herencia. Need 2009 taxes Ingresos, Ingresos de herencias y de fideicomisos. Need 2009 taxes Intereses procedentes de inversiones, Socios, accionistas y beneficiarios. Need 2009 taxes Cementerios Donaciones caritativas hechas a, Tipos de Organizaciones Calificadas Centro de Ayuda al Contribuyente, Recordatorios Centros de rehabilitación para la adicción a alcohol Posibilidad de deducir como gasto médico, Tabla 21-1. Need 2009 taxes Lista de Gastos Médicos y Dentales. Need 2009 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. Need 2009 taxes Centros de rehabilitación para la adicción a drogas o alcohol Posibilidad de deducir como gasto médico, Tabla 21-1. Need 2009 taxes Lista de Gastos Médicos y Dentales. Need 2009 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. Need 2009 taxes Certificación firmada por un médico, Total y permanentemente incapacitado. Need 2009 taxes Certificado de crédito hipotecario (MCC, por sus siglas en inglés), Quién reúne los requisitos. Need 2009 taxes Certificado de dividendo diferido, Certificado de dividendo diferido. Need 2009 taxes Certificados de depósito (CD), Certificados de depósito. Need 2009 taxes , Arreglos de Ahorros para la Jubilación (Arreglos IRA) (see also Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Certificados del mercado monetario, Certificados de depósito y otras cuentas de intereses diferidos. Need 2009 taxes Chantaje Pérdidas debido a, Robo Cheques Cheques cancelados como pruebas de gastos de viaje, Cheque cancelado. Need 2009 taxes Como donaciones caritativas, Cheques. Need 2009 taxes Recibo implícito de, Cheque recibido o disponible. Need 2009 taxes Choferes con comisión Deducción de gastos, Empleados estatutarios. Need 2009 taxes Cirugía estética No deducible como gasto médico, Tabla 21-1. Need 2009 taxes Lista de Gastos Médicos y Dentales. Need 2009 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. Need 2009 taxes Cirugía ocular Posibilidad de deducir como gasto médico, Tabla 21-1. Need 2009 taxes Lista de Gastos Médicos y Dentales. Need 2009 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. Need 2009 taxes Cirugía optativa No deducible como gasto médico, Tabla 21-1. Need 2009 taxes Lista de Gastos Médicos y Dentales. Need 2009 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. Need 2009 taxes Cirugía plástica No deducible como gasto médico cuando estética, Tabla 21-1. Need 2009 taxes Lista de Gastos Médicos y Dentales. Need 2009 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. Need 2009 taxes Ciudadano de los Estados Unidos Crédito por ingreso del trabajo, Requisito 4. Need 2009 taxes Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Ciudadano en reserva militar Aportaciones de cantidad igual, Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar que reúna los requisitos. Need 2009 taxes Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Ciudadano en reserva militar. Need 2009 taxes Deducción por gasto de transporte, Personal en Reserva de las Fuerzas Armadas. Need 2009 taxes Ciudadano o residente de los Estados Unidos, Requisito de Ciudadanía o Residencia Ciudadanos estadounidenses que viven en el extranjero, Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos (see also Ciudadanos fuera de los EE. Need 2009 taxes UU. Need 2009 taxes ) Empleo (see Empleo en el extranjero) Ciudadanos fuera de los EE. Need 2009 taxes UU. Need 2009 taxes Empleo (see Empleo en el extranjero) Exclusión del ingreso del trabajo, Recordatorios Prórroga del plazo para presentar la declaración, Individuos/Personas Físicas Fuera de los Estados Unidos Requisitos para la presentación de la declaración, Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Retención de distribuciones de un arreglo IRA , Distribuciones de un arreglo IRA enviadas fuera de los Estados Unidos. Need 2009 taxes Viajes por motivo de negocio fuera de los EE. Need 2009 taxes UU. Need 2009 taxes , Viajes Fuera de los Estados Unidos, Viaje Principalmente por Motivo de Negocios, Viajes Principalmente por Motivos Personales Asignación estándar para comidas, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Need 2009 taxes Personas que trabajan por cuenta propia, Excepción 1 − Ningún control sustancial. Need 2009 taxes Clero, Ministros de una orden religiosa. Need 2009 taxes Dineros del seguro de vida cuando el capellán muere en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Donaciones que se pueden gastar a gusto suyo, no una donación caritativa deducible, Donaciones Hechas a Personas Físicas Pensiones, Pensión. Need 2009 taxes Reglas especiales relativas a los ingresos, Clero Vivienda, Clero Impuestos sobre bienes raíces al recibir asignación para la vivienda, Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. Need 2009 taxes Impuestos sobre bienes raíces al recibir subsidio de vivienda, Subsidio de vivienda para ministros de la iglesia y personal militar. Need 2009 taxes Clientes, Gastos de Comidas y Gastos Imprevistos, Gastos de Entretenimiento (see also Gastos de entretenimiento) Gastos de viaje de, pagar, Asociado comercial. Need 2009 taxes Viajes por motivo de negocio para visitar a, Gastos de Transporte Clubes de golf (see Clubes sociales (country clubs) ) Clubes de nocturno Cargos de admisión, límite del 50% sobre la deducción, Gastos incluidos. Need 2009 taxes Clubes sociales Cuotas Deducción caritativa no permitida, Tabla 24-1. Need 2009 taxes Ejemplo
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Understanding Your CP161 Notice

You received this notice because of the money you owe from your tax return.


What you need to do

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    Answers to Common Questions

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Page Last Reviewed or Updated: 26-Mar-2014

How to get help

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The Need 2009 Taxes

Need 2009 taxes 3. Need 2009 taxes   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. Need 2009 taxes Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. Need 2009 taxes Certain contracts held by a charitable remainder trust. Need 2009 taxes Excise Taxes. Need 2009 taxes Indoor tanning services. Need 2009 taxes Application for Recognition of ExemptionPolitical activity. Need 2009 taxes Private delivery service. Need 2009 taxes Amendments to organizing documents required. Need 2009 taxes How to show reasonable action and good faith. Need 2009 taxes Not acting reasonably and in good faith. Need 2009 taxes Prejudicing the interest of the Government. Need 2009 taxes Procedure for requesting extension. Need 2009 taxes More information. Need 2009 taxes Organizations Not Required To File Form 1023 Articles of OrganizationOrganizational Test Dedication and Distribution of Assets Educational Organizations and Private SchoolsEducational Organizations Private Schools Organizations Providing InsuranceCharitable Risk Pools Other Section 501(c)(3) OrganizationsCharitable Organizations Religious Organizations Scientific Organizations Literary Organizations Amateur Athletic Organizations Prevention of Cruelty to Children or Animals Private Foundations and Public CharitiesPrivate Foundations Public Charities Private Operating Foundations Lobbying ExpendituresLobbying expenditures. Need 2009 taxes Grass roots expenditures. Need 2009 taxes Lobbying nontaxable amount. Need 2009 taxes Grass roots nontaxable amount. Need 2009 taxes Organization that no longer qualifies. Need 2009 taxes Tax on organization. Need 2009 taxes Tax on managers. Need 2009 taxes Taxes on organizations. Need 2009 taxes Taxes on managers. Need 2009 taxes Political expenditures. Need 2009 taxes Correction of expenditure. Need 2009 taxes Introduction An organization may qualify for exemption from federal income tax if it is organized and operated exclusively for one or more of the following purposes. Need 2009 taxes Religious. Need 2009 taxes Charitable. Need 2009 taxes Scientific. Need 2009 taxes Testing for public safety. Need 2009 taxes Literary. Need 2009 taxes Educational. Need 2009 taxes Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment; however, see Amateur Athletic Organizations , later in this chapter). Need 2009 taxes The prevention of cruelty to children or animals. Need 2009 taxes To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. Need 2009 taxes A trust is a fund or foundation and will qualify. Need 2009 taxes However, an individual or a partnership will not qualify. Need 2009 taxes Examples. Need 2009 taxes   Qualifying organizations include: Nonprofit old-age homes, Parent-teacher associations, Charitable hospitals or other charitable organizations, Alumni associations, Schools, Chapters of the Red Cross, Boys' or Girls' Clubs, and Churches. Need 2009 taxes Child care organizations. Need 2009 taxes   The term educational purposes includes providing for care of children away from their homes if substantially all the care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. Need 2009 taxes Instrumentalities. Need 2009 taxes   A state or municipal instrumentality may qualify under section 501(c)(3) if it is organized as a separate entity from the governmental unit that created it and if it otherwise meets the organizational and operational tests of section 501(c)(3). Need 2009 taxes Examples of a qualifying instrumentality might include state schools, universities, or hospitals. Need 2009 taxes However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. Need 2009 taxes A state or municipality itself does not qualify for exemption. Need 2009 taxes Topics - This chapter discusses: Contributions to 501(c)(3) organizations, Applications for recognition of exemption, Articles of Organization, Educational organizations and private schools, Organizations providing insurance, Other section 501(c)(3) organizations, Private foundations and public charities, and Lobbying expenditures. Need 2009 taxes Useful Items - You may want to see: Forms (and Instructions) 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code See chapter 6 for information about getting publications and forms. Need 2009 taxes Contributions to 501(c)(3) Organizations Contributions to domestic organizations described in this chapter, except organizations testing for public safety, are deductible as charitable contributions on the donor's federal income tax return. Need 2009 taxes Fundraising events. Need 2009 taxes   If the donor receives something of value in return for the contribution, a common occurrence with fundraising efforts, part or all of the contribution may not be deductible. Need 2009 taxes This may apply to fundraising activities such as charity balls, bazaars, banquets, auctions, concerts, athletic events, and solicitations for membership or contributions when merchandise or benefits are given in return for payment of a specified minimum contribution. Need 2009 taxes   If the donor receives or expects to receive goods or services in return for a contribution to your organization, the donor cannot deduct any part of the contribution unless the donor intends to, and does, make a payment greater than the fair market value of the goods or services. Need 2009 taxes If a deduction is allowed, the donor can deduct only the part of the contribution, if any, that is more than the fair market value of the goods or services received. Need 2009 taxes You should determine in advance the fair market value of any goods or services to be given to contributors and tell them, when you publicize the fundraising event or solicit their contributions, how much is deductible and how much is for the goods or services. Need 2009 taxes See Disclosure of Quid Pro Quo Contributions in chapter 2. Need 2009 taxes Exemption application not filed. Need 2009 taxes   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. Need 2009 taxes Separate fund—contributions that are deductible. Need 2009 taxes   An organization that is exempt from federal income tax other than as an organization described in section 501(c)(3) can, if it desires, establish a fund, separate and apart from its other funds, exclusively for religious, charitable, scientific, literary, or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. Need 2009 taxes   If the fund is organized and operated exclusively for these purposes, it may qualify for exemption as an organization described in section 501(c)(3), and contributions made to it will be deductible as provided by section 170. Need 2009 taxes A fund with these characteristics must be organized in such a manner as to prohibit the use of its funds upon dissolution, or otherwise, for the general purposes of the organization creating it. Need 2009 taxes Personal benefit contracts. Need 2009 taxes   Generally, charitable deductions will not be allowed for a transfer to, or for the use of, a section 501(c)(3) or (c)(4) organization if in connection with the transfer: The organization directly or indirectly pays, or previously paid, a premium on a personal benefit contract for the transferor, or There is an understanding or expectation that anyone will directly or indirectly pay a premium on a personal benefit contract for the transferor. Need 2009 taxes   A personal benefit contract with respect to the transferor is any life insurance, annuity, or endowment contract, if any direct or indirect beneficiary under the contract is the transferor, any member of the transferor's family, or any other person designated by the transferor. Need 2009 taxes Certain annuity contracts. Need 2009 taxes   If an organization incurs an obligation to pay a charitable gift annuity, and the organization purchases an annuity contract to fund the obligation, individuals receiving payments under the charitable gift annuity will not be treated as indirect beneficiaries if the organization owns all of the incidents of ownership under the contract, is entitled to all payments under the contract, and the timing and amount of the payments are substantially the same as the timing and amount of payments to each person under the obligation (as such obligation is in effect at the time of the transfer). Need 2009 taxes Certain contracts held by a charitable remainder trust. Need 2009 taxes   An individual will not be considered an indirect beneficiary under a life insurance, annuity, or endowment contract held by a charitable remainder annuity trust or a charitable remainder unitrust solely by reason of being entitled to the payment if the trust owns all of the incidents of ownership under the contract, and the trust is entitled to all payments under the contract. Need 2009 taxes Excise tax. Need 2009 taxes   If the premiums are paid in connection with a transfer for which a deduction is not allowable under the deduction denial rule, without regard to when the transfer to the charitable organization was made, an excise tax will be applied that is equal to the amount of the premiums paid by the organization on any life insurance, annuity, or endowment contract. Need 2009 taxes The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. Need 2009 taxes Excise Taxes. Need 2009 taxes   A charitable organization liable for excise taxes must file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. Need 2009 taxes Generally, the due date for filing Form 4720 occurs on the fifteenth day of the fifth month following the close of the organization's tax year. Need 2009 taxes Indoor tanning services. Need 2009 taxes   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. Need 2009 taxes For more information, go to IRS. Need 2009 taxes gov and select Affordable Care Act Tax Provisions. Need 2009 taxes Application for Recognition of Exemption This discussion describes certain information to be provided upon application for recognition of exemption by all organizations created for any of the purposes described earlier in this chapter. Need 2009 taxes For example, the application must include a conformed copy of the organization's articles of incorporation, as discussed under Articles of Organization , later in this chapter. Need 2009 taxes See the organization headings that follow for specific information your organization may need to provide. Need 2009 taxes Form 1023. Need 2009 taxes   Your organization must file its application for recognition of exemption on Form 1023. Need 2009 taxes See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. Need 2009 taxes Some organizations are not required to file Form 1023. Need 2009 taxes See Organizations Not Required To File Form 1023, later. Need 2009 taxes    Additional information to help you complete your application can be found online. Need 2009 taxes Go to Exemption Requirement – Section 501(c)(3) Organizations and select the link at the bottom of the Web page for step by step help with the application process. Need 2009 taxes See Exemption Requirements - Section 501(c)(3) Organizations. Need 2009 taxes   Form 1023 and accompanying statements must show that all of the following are true. Need 2009 taxes The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. Need 2009 taxes ) specified in the introduction to this chapter. Need 2009 taxes No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. Need 2009 taxes You must establish that your organization will not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. Need 2009 taxes The organization will not, as a substantial part of its activities, attempt to influence legislation (unless it elects to come under the provisions allowing certain lobbying expenditures) or participate to any extent in a political campaign for or against any candidate for public office. Need 2009 taxes See Political activity, next, and Lobbying Expenditures , near the end of this chapter. Need 2009 taxes Political activity. Need 2009 taxes   If any of the activities (whether or not substantial) of your organization consist of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, your organization will not qualify for tax-exempt status under section 501(c)(3). Need 2009 taxes Such participation or intervention includes the publishing or distributing of statements. Need 2009 taxes   Whether your organization is participating or intervening, directly or indirectly, in any political campaign on behalf of (or in opposition to) any candidate for public office depends upon all of the facts and circumstances of each case. Need 2009 taxes Certain voter education activities or public forums conducted in a nonpartisan manner may not be prohibited political activity under section 501(c)(3), while other so-called voter education activities may be prohibited. Need 2009 taxes Effective date of exemption. Need 2009 taxes   Most organizations described in this chapter that were organized after October 9, 1969, will not be treated as tax exempt unless they apply for recognition of exemption by filing Form 1023. Need 2009 taxes These organizations will not be treated as tax exempt for any period before they file Form 1023, unless they file the form within 27 months from the end of the month in which they were organized. Need 2009 taxes If the organization files the application within this 27-month period, the organization's exemption will be recognized retroactively to the date it was organized. Need 2009 taxes Otherwise, exemption will be recognized only from the date of receipt. Need 2009 taxes The date of receipt is the date of the U. Need 2009 taxes S. Need 2009 taxes postmark on the cover in which an exemption application is mailed or, if no postmark appears on the cover, the date the application is stamped as received by the IRS. Need 2009 taxes Private delivery service. Need 2009 taxes   If a private delivery service designated by the IRS, rather than the U. Need 2009 taxes S. Need 2009 taxes Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. Need 2009 taxes The following private delivery services have been designated by the IRS. Need 2009 taxes DHL Express (DHL): DHL “Same Day” Service. Need 2009 taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Need 2009 taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Need 2009 taxes M. Need 2009 taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. Need 2009 taxes Amendments to organizing documents required. Need 2009 taxes   If an organization is required to alter its activities or to make substantive amendments to its organizing document, the ruling or determination letter recognizing its exempt status will be effective as of the date the changes are made. Need 2009 taxes If only a nonsubstantive amendment is made, exempt status will be effective as of the date it was organized, if the application was filed within the 15-month period, or the date the application was filed. Need 2009 taxes Extensions of time for filing. Need 2009 taxes   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. Need 2009 taxes Automatic 12-month extension. Need 2009 taxes Organizations will receive an automatic 12-month extension if they file an application for recognition of exemption with the IRS within 12 months of the original deadline. Need 2009 taxes To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. Need 2009 taxes 9100-2. Need 2009 taxes ” Discretionary extensions. Need 2009 taxes An organization that fails to file a Form 1023 within the extended 12-month period will be granted an extension to file if it submits evidence (including affidavits) to establish that: It acted reasonably and in good faith, and Granting a discretionary extension will not prejudice the interests of the government. Need 2009 taxes How to show reasonable action and good faith. Need 2009 taxes   An organization acted reasonably and showed good faith if at least one of the following is true. Need 2009 taxes The organization requests relief before its failure to file is discovered by the IRS. Need 2009 taxes The organization failed to file because of intervening events beyond its control. Need 2009 taxes The organization exercised reasonable diligence (taking into account the complexity of the return or issue and the organization's experience in these matters) but was not aware of the filing requirement. Need 2009 taxes The organization reasonably relied upon the written advice of the IRS. Need 2009 taxes The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. Need 2009 taxes An organization cannot rely on the advice of a tax professional if it knows or should know that he or she is not competent to render advice on filing exemption applications or is not aware of all the relevant facts. Need 2009 taxes Not acting reasonably and in good faith. Need 2009 taxes   An organization has not acted reasonably and in good faith under the following circumstances. Need 2009 taxes It seeks to change a return position for which an accuracy-related penalty has been or could be imposed at the time the relief is requested. Need 2009 taxes It was informed of the requirement to file and related tax consequences, but chose not to file. Need 2009 taxes It uses hindsight in requesting relief. Need 2009 taxes The IRS will not ordinarily grant an extension if specific facts have changed since the due date that makes filing an application advantageous to an organization. Need 2009 taxes Prejudicing the interest of the Government. Need 2009 taxes   Prejudice to the interest of the Government results if granting an extension of time to file to an organization results in a lower total tax liability for the years to which the filing applies than would have been the case if the organization had filed on time. Need 2009 taxes Before granting an extension, the IRS can require the organization requesting it to submit a statement from an independent auditor certifying that no prejudice will result if the extension is granted. Need 2009 taxes The interests of the Government are ordinarily prejudiced if the tax year in which the application should have been filed (or any tax year that would have been affected had the filing been timely) are closed by the statute of limitations before relief is granted. Need 2009 taxes The IRS can condition a grant of relief on the organization providing the IRS with a statement from an independent auditor certifying that the interests of the Government are not prejudiced. Need 2009 taxes Procedure for requesting extension. Need 2009 taxes   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. Need 2009 taxes A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. Need 2009 taxes Any documents relevant to the application. Need 2009 taxes An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. Need 2009 taxes If the organization relied on a tax professional's advice, the affidavit must describe the engagement and responsibilities of the professional and the extent to which the organization relied on him or her. Need 2009 taxes This affidavit must be accompanied by a dated declaration, signed by an individual who has personal knowledge of the facts and circumstances, who is authorized to act for the organization, which states, “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. Need 2009 taxes ” Detailed affidavits from individuals having knowledge or information about the events that led to the failure to make the application and to the discovery of that failure. Need 2009 taxes This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. Need 2009 taxes The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. Need 2009 taxes These affidavits must include the name, current address, and taxpayer identification number of the individual, and be accompanied by a dated declaration, signed by the individual, which states: “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. Need 2009 taxes ” The organization must state whether the returns for the tax year in which the application should have been filed or any tax years that would have been affected by the application had it been timely made are being examined by the IRS, an appeals office, or a federal court. Need 2009 taxes The organization must notify the IRS office considering the request for relief if the IRS starts an examination of any such return while the organization's request for relief is pending. Need 2009 taxes The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. Need 2009 taxes   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. Need 2009 taxes Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. Need 2009 taxes More information. Need 2009 taxes   For more information about these procedures, see Regulations sections 301. Need 2009 taxes 9100-1, 301. Need 2009 taxes 9100-2, 301. Need 2009 taxes 9100-3, Revenue Procedure 2013-4, section 6. Need 2009 taxes 04, 2013-1 I. Need 2009 taxes R. Need 2009 taxes B. Need 2009 taxes 126, and Revenue Procedure 2013-8, 2013-1 I. Need 2009 taxes R. Need 2009 taxes B. Need 2009 taxes 237. Need 2009 taxes See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. Need 2009 taxes Notification from the IRS. Need 2009 taxes   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. Need 2009 taxes Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. Need 2009 taxes These include: Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men's or women's organization, religious school, mission society, or youth group. Need 2009 taxes Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). Need 2009 taxes These organizations are exempt automatically if they meet the requirements of section 501(c)(3). Need 2009 taxes Filing Form 1023 to establish exemption. Need 2009 taxes   If the organization wants to establish its exemption with the IRS and receive a ruling or determination letter recognizing its exempt status, it should file Form 1023. Need 2009 taxes By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. Need 2009 taxes A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. Need 2009 taxes Private foundations. Need 2009 taxes   See Private Foundations and Public Charities, later in this chapter, for more information about the additional notice required from an organization in order for it not to be presumed to be a private foundation and for the additional information required from a private foundation claiming to be an operating foundation. Need 2009 taxes Gross receipts test. Need 2009 taxes   For purposes of the gross receipts test, an organization normally does not have more than $5,000 annually in gross receipts if: During its first tax year the organization received gross receipts of $7,500 or less, During its first 2 years the organization had a total of $12,000 or less in gross receipts, and In the case of an organization that has been in existence for at least 3 years, the total gross receipts received by the organization during the immediately preceding 2 years, plus the current year, are $15,000 or less. Need 2009 taxes   An organization with gross receipts more than the amounts in the gross receipts test, unless otherwise exempt from filing Form 1023, must file a Form 1023 within 90 days after the end of the period in which the amounts are exceeded. Need 2009 taxes For example, an organization's gross receipts for its first tax year were less than $7,500, but at the end of its second tax year its gross receipts for the 2-year period were more than $12,000. Need 2009 taxes The organization must file Form 1023 within 90 days after the end of its second tax year. Need 2009 taxes   If the organization had existed for at least 3 tax years and had met the gross receipts test for all prior tax years but fails to meet the requirement for the current tax year, its tax-exempt status for the prior years will not be lost even if Form 1023 is not filed within 90 days after the close of the current tax year. Need 2009 taxes However, the organization will not be treated as a section 501(c)(3) organization for the period beginning with the current tax year and ending with the filing of Form 1023. Need 2009 taxes Example. Need 2009 taxes   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. Need 2009 taxes It was incorporated on January 1, 2009, and files returns on a calendar-year basis. Need 2009 taxes It did not file a Form 1023. Need 2009 taxes The organization's gross receipts during the years 2009 through 2012 were as follows: 2009 $3,600 2010 2,900 2011 400 2012 12,600   The organization's total gross receipts for 2009, 2010, and 2011 were $6,900. Need 2009 taxes Therefore, it did not have to file Form 1023 and is exempt for those years. Need 2009 taxes However, for 2010, 2011, and 2012 the total gross receipts were $15,900. Need 2009 taxes Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. Need 2009 taxes If it does not file within this time period, it will not be exempt under section 501(c)(3) for the period beginning with tax year 2012 ending when the Form 1023 is received by the IRS. Need 2009 taxes The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. Need 2009 taxes   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. Need 2009 taxes See the procedures for this extension discussed earlier. Need 2009 taxes Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. Need 2009 taxes This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. Need 2009 taxes Organizational Test The articles of organization must limit the organization's purposes to one or more of those described at the beginning of this chapter and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that do not further one or more of those purposes. Need 2009 taxes These conditions for exemption are referred to as the organizational test. Need 2009 taxes Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. Need 2009 taxes Therefore, the organizational test may be met if the purposes stated in the articles of organization are limited in some way by reference to section 501(c)(3). Need 2009 taxes The requirement that your organization's purposes and powers must be limited by the articles of organization is not satisfied if the limit is contained only in the bylaws or other rules or regulations. Need 2009 taxes Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. Need 2009 taxes Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. Need 2009 taxes In interpreting an organization's articles, the law of the state where the organization was created is controlling. Need 2009 taxes If an organization contends that the terms of its articles have a different meaning under state law than their generally accepted meaning, such meaning must be established by a clear and convincing reference to relevant court decisions, opinions of the state attorney general, or other appropriate state authorities. Need 2009 taxes The following are examples illustrating the organizational test. Need 2009 taxes Example 1. Need 2009 taxes Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). Need 2009 taxes These articles appropriately limit the organization's purposes. Need 2009 taxes The organization meets the organizational test. Need 2009 taxes Example 2. Need 2009 taxes An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. Need 2009 taxes The organization will not be properly limited as to its purposes since all research is not scientific. Need 2009 taxes The organization does not meet the organizational test. Need 2009 taxes Example 3. Need 2009 taxes An organization's articles state that its purpose is to receive contributions and pay them over to organizations that are described in section 501(c)(3) and exempt from taxation under section 501(a). Need 2009 taxes The organization meets the organizational test. Need 2009 taxes Example 4. Need 2009 taxes If a stated purpose in the articles is the conduct of a school of adult education and its manner of operation is described in detail, such a purpose will be satisfactorily limited. Need 2009 taxes Example 5. Need 2009 taxes If the articles state the organization is formed for charitable purposes, without any further description, such language ordinarily will be sufficient since the term charitable has a generally accepted legal meaning. Need 2009 taxes On the other hand, if the purposes are stated to be charitable, philanthropic, and benevolent, the organizational requirement will not be met since the terms philanthropic and benevolent have no generally accepted legal meaning and, therefore, the stated purposes may, under the laws of the state, permit activities that are broader than those intended by the exemption law. Need 2009 taxes Example 6. Need 2009 taxes If the articles state an organization is formed to promote American ideals, or to foster the best interests of the people, or to further the common welfare and well-being of the community, without any limitation or provision restricting such purposes to accomplishment only in a charitable manner, the purposes will not be sufficiently limited. Need 2009 taxes Such purposes are vague and may be accomplished other than in an exempt manner. Need 2009 taxes Example 7. Need 2009 taxes A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. Need 2009 taxes A hospital may or may not be exempt depending on the manner in which it is operated. Need 2009 taxes Example 8. Need 2009 taxes An organization that is expressly empowered by its articles to carry on social activities will not be sufficiently limited as to its power, even if its articles state that it is organized and will be operated exclusively for charitable purposes. Need 2009 taxes Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. Need 2009 taxes This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the Federal Government or to a state or local government for a public purpose. Need 2009 taxes If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. Need 2009 taxes Dedication. Need 2009 taxes   To establish that your organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision ensuring their distribution for an exempt purpose in the event of dissolution. Need 2009 taxes Although reliance can be placed upon state law to establish permanent dedication of assets for exempt purposes, your organization's application probably can be processed much more rapidly if its articles of organization include a provision ensuring permanent dedication of assets for exempt purposes. Need 2009 taxes Distribution. Need 2009 taxes   Revenue Procedure 82-2, 1982-1 C. Need 2009 taxes B. Need 2009 taxes 367, identifies the states and circumstances in which the IRS will not require an express provision for the distribution of assets upon dissolution in the articles of organization. Need 2009 taxes The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. Need 2009 taxes   If a named beneficiary is to be the distributee, it must be one that would qualify and would be exempt within the meaning of section 501(c)(3) at the time the dissolution takes place. Need 2009 taxes Since the named beneficiary at the time of dissolution may not be qualified, may not be in existence, or may be unwilling or unable to accept the assets of the dissolving organization, a provision should be made for distribution of the assets for one or more of the purposes specified in this chapter in the event of any such contingency. Need 2009 taxes Sample articles of organization. Need 2009 taxes   See sample articles of organization in the Appendix in the back of this publication. Need 2009 taxes Educational Organizations and Private Schools If your organization wants to obtain recognition of exemption as an educational organization, you must submit complete information as to how your organization carries on or plans to carry on its educational activities, such as by conducting a school, by panels, discussions, lectures, forums, radio and television programs, or through various cultural media such as museums, symphony orchestras, or art exhibits. Need 2009 taxes In each instance, you must explain by whom and where these activities are or will be conducted and the amount of admission fees, if any. Need 2009 taxes You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. Need 2009 taxes If you are organized to conduct a school, you must submit full information regarding your tuition charges, number of faculty members, number of full-time and part-time students enrolled, courses of study and degrees conferred, together with a copy of your school catalog. Need 2009 taxes See also Private Schools , discussed later. Need 2009 taxes Educational Organizations The term educational relates to: The instruction or training of individuals for the purpose of improving or developing their capabilities, or The instruction of the public on subjects useful to individuals and beneficial to the community. Need 2009 taxes Advocacy of a position. Need 2009 taxes   Advocacy of a particular position or viewpoint may be educational if there is a sufficiently full and fair exposition of pertinent facts to permit an individual or the public to form an independent opinion or conclusion. Need 2009 taxes The mere presentation of unsupported opinion is not educational. Need 2009 taxes Method not educational. Need 2009 taxes   The method used by an organization to develop and present its views is a factor in determining if an organization qualifies as educational within the meaning of section 501(c)(3). Need 2009 taxes The following factors may indicate that the method is not educational. Need 2009 taxes The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. Need 2009 taxes The facts that purport to support the viewpoint are distorted. Need 2009 taxes The organization's presentations make substantial use of inflammatory and disparaging terms and express conclusions more on the basis of emotion than of objective evaluations. Need 2009 taxes The approach used is not aimed at developing an understanding on the part of the audience because it does not consider their background or training. Need 2009 taxes   Exceptional circumstances, however, may exist where an organization's advocacy may be educational even if one or more of the factors listed above are present. Need 2009 taxes Qualifying organizations. Need 2009 taxes   The following types of organizations may qualify as educational: An organization, such as a primary or secondary school, a college, or a professional or trade school, that has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled student body in attendance at a place where the educational activities are regularly carried on, An organization whose activities consist of conducting public discussion groups, forums, panels, lectures, or other similar programs, An organization that presents a course of instruction by correspondence or through the use of television or radio, A museum, zoo, planetarium, symphony orchestra, or other similar organization, A nonprofit children's day-care center, and A credit counseling organization. Need 2009 taxes College book stores, cafeterias, restaurants, etc. Need 2009 taxes   These and other on-campus organizations should submit information to show that they are controlled by and operated for the convenience of the faculty and student body or by whom they are controlled and whom they serve. Need 2009 taxes Alumni association. Need 2009 taxes   An alumni association should establish that it is organized to promote the welfare of the university with which it is affiliated, is subject to the control of the university as to its policies and destination of funds, and is operated as an integral part of the university or is otherwise organized to promote the welfare of the college or university. Need 2009 taxes If your association does not have these characteristics, it may still be exempt as a social club if it meets the requirements described in chapter 4, under 501(c)(7) - Social and Recreation Clubs . Need 2009 taxes Athletic organization. Need 2009 taxes   This type of organization must submit evidence that it is engaged in activities such as directing and controlling interscholastic athletic competitions, conducting tournaments, and prescribing eligibility rules for contestants. Need 2009 taxes If it is not so engaged, your organization may be exempt as a social club described in chapter 4. Need 2009 taxes Raising funds to be used for travel and other activities to interview and persuade prospective students with outstanding athletic ability to attend a particular university does not show an exempt purpose. Need 2009 taxes If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. Need 2009 taxes Private Schools Every private school filing an application for recognition of tax-exempt status must supply the IRS (on Schedule B, Form 1023) with the following information. Need 2009 taxes The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. Need 2009 taxes (This information also must be projected, so far as may be feasible, for the next academic year. Need 2009 taxes ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. Need 2009 taxes A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. Need 2009 taxes A statement indicating whether any of the organizations described in item (3) above have an objective of maintaining segregated public or private school education at the time the application is filed and, if so, whether any of the individuals described in item (3) are officers or active members of those organizations at the time the application is filed. Need 2009 taxes The public school district and county in which the school is located. Need 2009 taxes How to determine racial composition. Need 2009 taxes   The racial composition of the student body, faculty, and administrative staff can be an estimate based on the best information readily available to the school, without requiring student applicants, students, faculty, or administrative staff to submit to the school information that the school otherwise does not require. Need 2009 taxes Nevertheless, a statement of the method by which the racial composition was determined must be supplied. Need 2009 taxes The identity of individual students or members of the faculty and administrative staff should not be included with this information. Need 2009 taxes   A school that is a state or municipal instrumentality (see Instrumentalities , near the beginning of this chapter), whether or not it qualifies for exemption under section 501(c)(3), is not considered to be a private school for purposes of the following discussion. Need 2009 taxes Racially Nondiscriminatory Policy To qualify as an organization exempt from federal income tax, a private school must include a statement in its charter, bylaws, or other governing instrument, or in a resolution of its governing body, that it has a racially nondiscriminatory policy as to students and that it does not discriminate against applicants and students on the basis of race, color, or national or ethnic origin. Need 2009 taxes Also, the school must circulate information that clearly states the school's admission policies. Need 2009 taxes A racially nondiscriminatory policy toward students means that the school admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students at that school and that the school does not discriminate on the basis of race in administering its educational policies, admission policies, scholarship and loan programs, and athletic and other school-administered programs. Need 2009 taxes The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. Need 2009 taxes The existence of a racially discriminatory policy with respect to the employment of faculty and administrative staff is indicative of a racially discriminatory policy as to students. Need 2009 taxes Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. Need 2009 taxes A policy of a school that favors racial minority groups with respect to admissions, facilities and programs, and financial assistance is not discrimination on the basis of race when the purpose and effect of this policy is to promote establishing and maintaining the school's nondiscriminatory policy. Need 2009 taxes A school that selects students on the basis of membership in a religious denomination or unit is not discriminating if membership in the denomination or unit is open to all on a racially nondiscriminatory basis. Need 2009 taxes Policy statement. Need 2009 taxes   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. Need 2009 taxes Also, the school must include a reference to its racially nondiscriminatory policy in other written advertising that it uses to inform prospective students of its programs. Need 2009 taxes Publicity requirement. Need 2009 taxes   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. Need 2009 taxes Selective communication of a racially nondiscriminatory policy that a school provides solely to leaders of racial groups will not be considered an effective means of communication to make the policy known to all segments of the community. Need 2009 taxes To satisfy this requirement, the school must use one of the following two methods. Need 2009 taxes Method one. Need 2009 taxes   The school can publish a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. Need 2009 taxes Such publication must be repeated at least once annually during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. Need 2009 taxes When more than one community is served by a school, the school can publish the notice in those newspapers that are reasonably likely to be read by all racial segments in the communities that the school serves. Need 2009 taxes If this method is used, the notice must meet the following printing requirements. Need 2009 taxes It must appear in a section of the newspaper likely to be read by prospective students and their families. Need 2009 taxes It must occupy at least 3 column inches. Need 2009 taxes It must have its title printed in at least 12 point bold face type. Need 2009 taxes It must have the remaining text printed in at least 8 point type. Need 2009 taxes The following is an acceptable example of the notice:   NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS     The M School admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. Need 2009 taxes It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs. Need 2009 taxes   Method two. Need 2009 taxes   The school can use the broadcast media to publicize its racially nondiscriminatory policy if this use makes the policy known to all segments of the general community the school serves. Need 2009 taxes If the school uses this method, it must provide documentation showing that the means by which this policy was communicated to all segments of the general community was reasonably expected to be effective. Need 2009 taxes In this case, appropriate documentation would include copies of the tapes or scripts used and records showing that there was an adequate number of announcements. Need 2009 taxes The documentation also would include proof that these announcements were made during hours when they were likely to be communicated to all segments of the general community, that they were long enough to convey the message clearly, and that they were broadcast on radio or television stations likely to be listened to by substantial numbers of members of all racial segments of the general community. Need 2009 taxes Announcements must be made during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. Need 2009 taxes Exceptions. Need 2009 taxes   The publicity requirements will not apply in the following situations. Need 2009 taxes First, if for the preceding 3 years the enrollment of a parochial or other church-related school consists of students at least 75% of whom are members of the sponsoring religious denomination or unit, the school can make known its racially nondiscriminatory policy in whatever newspapers or circulars the religious denomination or unit uses in the communities from which the students are drawn. Need 2009 taxes These newspapers and circulars can be distributed by a particular religious denomination or unit or by an association that represents a number of religious organizations of the same denomination. Need 2009 taxes If, however, the school advertises in newspapers of general circulation in the community or communities from which its students are drawn and the second exception (discussed next) does not apply to the school, then it must comply with either of the publicity requirements explained earlier. Need 2009 taxes Second, if a school customarily draws a substantial percentage of its students nationwide, worldwide, from a large geographic section or sections of the United States, or from local communities, and if the school follows a racially nondiscriminatory policy as to its students, the school may satisfy the publicity requirement by complying with the instructions explained earlier under Policy statement . Need 2009 taxes   The school can demonstrate that it follows a racially nondiscriminatory policy either by showing that it currently enrolls students of racial minority groups in meaningful numbers or, except for local community schools, when minority students are not enrolled in meaningful numbers, that its promotional activities and recruiting efforts in each geographic area were reasonably designed to inform students of all racial segments in the general communities within the area of the availability of the school. Need 2009 taxes The question as to whether a school demonstrates such a policy satisfactorily will be determined on the basis of the facts and circumstances of each case. Need 2009 taxes   The IRS recognizes that the failure by a school drawing its students from local communities to enroll racial minority group students may not necessarily indicate the absence of a racially nondiscriminatory policy when there are relatively few or no such students in these communities. Need 2009 taxes Actual enrollment is, however, a meaningful indication of a racially nondiscriminatory policy in a community in which a public school or schools became subject to a desegregation order of a federal court or are otherwise expressly obligated to implement a desegregation plan under the terms of any written contract or other commitment to which any federal agency was a party. Need 2009 taxes   The IRS encourages schools to satisfy the publicity requirement by using either of the methods described earlier, even though a school considers itself to be within one of the Exceptions. Need 2009 taxes The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. Need 2009 taxes In this regard, it is each school's responsibility to determine whether either of the exceptions applies. Need 2009 taxes Such responsibility will prepare the school, if it is audited by the IRS, to demonstrate that the failure to publish its racially nondiscriminatory policy in accordance with either one of the publicity requirements was justified by one of the exceptions. Need 2009 taxes Also, a school must be prepared to demonstrate that it has publicly disavowed or repudiated any statements purported to have been made on its behalf (after November 6, 1975) that are contrary to its publicity of a racially nondiscriminatory policy as to students, to the extent that the school or its principal official was aware of these statements. Need 2009 taxes Facilities and programs. Need 2009 taxes   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. Need 2009 taxes Scholarship and loan programs. Need 2009 taxes   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. Need 2009 taxes This must be known throughout the general community being served by the school and should be referred to in its publicity. Need 2009 taxes Financial assistance programs, as well as scholarships and loans made under financial assistance programs, that favor members of one or more racial minority groups and that do not significantly detract from or are designed to promote a school's racially nondiscriminatory policy will not adversely affect the school's exempt status. Need 2009 taxes Certification. Need 2009 taxes   An individual authorized to take official action on behalf of a school that claims to be racially nondiscriminatory as to students must certify annually, under penalties of perjury, on Schedule E (Form 990 or 990-EZ) or Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, whichever applies, that to the best of his or her knowledge and belief the school has satisfied all requirements that apply, as previously explained. Need 2009 taxes   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. Need 2009 taxes Recordkeeping requirements. Need 2009 taxes With certain exceptions, given later, each exempt private school must maintain the following records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition. Need 2009 taxes Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. Need 2009 taxes Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. Need 2009 taxes Copies of all materials used by or on behalf of the school to solicit contributions. Need 2009 taxes Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. Need 2009 taxes (Schools advertising nationally or in a large geographic segment or segments of the United States need only maintain a record sufficient to indicate when and in what publications their advertisements were placed. Need 2009 taxes ) The racial composition of the student body, faculty, and administrative staff can be determined in the same manner as that described at the beginning of this section. Need 2009 taxes However, a school cannot discontinue maintaining a system of records that reflect the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS. Need 2009 taxes The IRS does not require that a school release any personally identifiable records or personal information except in accordance with the requirements of the Family Educational Rights and Privacy Act of 1974. Need 2009 taxes Similarly, the IRS does not require a school to keep records prohibited under state or federal law. Need 2009 taxes Exceptions. Need 2009 taxes   The school does not have to independently maintain these records for IRS use if both of the following are true. Need 2009 taxes Substantially the same information has been included in a report or reports filed with an agency or agencies of federal, state, or local governments, and this information is current within 1 year. Need 2009 taxes The school maintains copies of these reports from which this information is readily obtainable. Need 2009 taxes If these reports do not include all of the information required, as discussed earlier, records providing such remaining information must be maintained by the school for IRS use. Need 2009 taxes Failure to maintain records. Need 2009 taxes   Failure to maintain or to produce the required records and information, upon proper request, will create a presumption that the organization has failed to comply with these guidelines. Need 2009 taxes Organizations Providing Insurance An organization described in sections 501(c)(3) or 501(c)(4) may be exempt from tax only if no substantial part of its activities consists of providing commercial-type insurance. Need 2009 taxes However, this rule does not apply to state-sponsored organizations described in sections 501(c)(26) or 501(c)(27), which are discussed in chapter 4, or to charitable risk pools, discussed next. Need 2009 taxes Charitable Risk Pools A charitable risk pool is treated as organized and operated exclusively for charitable purposes if it: Is organized and operated only to pool insurable risks of its members (not including risks related to medical malpractice) and to provide information to its members about loss control and risk management, Consists only of members that are section 501(c)(3) organizations exempt from tax under section 501(a), Is organized under state law authorizing this type of risk pooling, Is exempt from state income tax (or will be after qualifying as a section 501(c)(3) organization), Has obtained at least $1,000,000 in startup capital from nonmember charitable organizations, Is controlled by a board of directors elected by its members, and Is organized under documents requiring that: Each member be a section 501(c)(3) organization exempt from tax under section 501(a), Each member that receives a final determination that it no longer qualifies under section 501(c)(3) notify the pool immediately, and Each insurance policy issued by the pool provide that it will not cover events occurring after a final determination described in (b). Need 2009 taxes Other Section 501(c)(3) Organizations In addition to the information required for all organizations, as described earlier, you should include any other information described in this section. Need 2009 taxes Charitable Organizations If your organization is applying for recognition of exemption as a charitable organization, it must show that it is organized and operated for purposes that are beneficial to the public interest. Need 2009 taxes Some examples of this type of organization are those organized for: Relief of the poor, the distressed, or the underprivileged, Advancement of religion, Advancement of education or science, Erection or maintenance of public buildings, monuments, or works, Lessening the burdens of government, Lessening of neighborhood tensions, Elimination of prejudice and discrimination, Defense of human and civil rights secured by law, and Combating community deterioration and juvenile delinquency. Need 2009 taxes The rest of this section contains a description of the information to be provided by certain specific organizations. Need 2009 taxes This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. Need 2009 taxes Each of the following organizations must submit the information described. Need 2009 taxes Charitable organization supporting education. Need 2009 taxes   Submit information showing how your organization supports education — for example, contributes to an existing educational institution, endows a professorial chair, contributes toward paying teachers' salaries, or contributes to an educational institution to enable it to carry on research. Need 2009 taxes Scholarships. Need 2009 taxes   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. Need 2009 taxes Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. Need 2009 taxes How and by whom the recipients are or will be selected. Need 2009 taxes If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. Need 2009 taxes If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer— Whether any preference is or will be accorded an applicant by reason of the parent's position, length of employment, or salary, Whether as a condition of the award the recipient must upon graduation accept employment with the company, and Whether the award will be continued even if the parent's employment ends. Need 2009 taxes A copy of the scholarship application form and any brochures or literature describing the scholarship program. Need 2009 taxes Hospital. Need 2009 taxes   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. Need 2009 taxes   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. Need 2009 taxes You must attach a list showing: The names of the active and courtesy staff members of the proprietary hospital, as well as the names of your medical staff members after the transfer to nonprofit ownership, and The names of any doctors who continued to lease office space in the hospital after its transfer to nonprofit ownership and the amount of rent paid. Need 2009 taxes Submit also an appraisal showing the fair rental value of the rented space. Need 2009 taxes Clinic. Need 2009 taxes   If you are organized to operate a clinic, attach a statement including: A description of the facilities and services, To whom the services are offered, such as the public at large or a specific group, How charges are determined, such as on a profit basis, to recover costs, or at less than cost, By whom administered and controlled, Whether any of the professional staff (that is, those who perform or will perform the clinical services) also serve or will serve in an administrative capacity, and How compensation paid the professional staff is or will be determined. Need 2009 taxes Home for the aged. Need 2009 taxes   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. Need 2009 taxes Community nursing bureau. Need 2009 taxes   If you provide a nursing register or community nursing bureau, provide information showing that your organization will be operated as a community project and will receive its primary support from public contributions to maintain a nonprofit register of qualified nursing personnel, including graduate nurses, unregistered nursing school graduates, licensed attendants and practical nurses for the benefit of hospitals, health agencies, doctors, and individuals. Need 2009 taxes Organization providing loans. Need 2009 taxes   If you make, or will make, loans for charitable and educational purposes, submit the following information. Need 2009 taxes An explanation of the circumstances under which such loans are, or will be, made. Need 2009 taxes Criteria for selection, including the rules of eligibility. Need 2009 taxes How and by whom the recipients are or will be selected. Need 2009 taxes Manner of repayment of the loan. Need 2009 taxes Security required, if any. Need 2009 taxes Interest charged, if any, and when payable. Need 2009 taxes Copies in duplicate of the loan application and any brochures or literature describing the loan program. Need 2009 taxes Public-interest law firms. Need 2009 taxes   If your organization was formed to litigate in the public interest (as opposed to providing legal services to the poor), such as in the area of protection of the environment, you should submit the following information. Need 2009 taxes How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. Need 2009 taxes Whether the organization will accept fees for its services. Need 2009 taxes A description of the cases litigated or to be litigated and how they benefit the public generally. Need 2009 taxes Whether the policies and program of the organization are the responsibility of a board or committee representative of the public interest, which is neither controlled by employees or persons who litigate on behalf of the organization nor by any organization that is not itself an organization described in this chapter. Need 2009 taxes Whether the organization is operated, through sharing of office space or otherwise, in a way to create identification or confusion with a particular private law firm. Need 2009 taxes Whether there is an arrangement to provide, directly or indirectly, a deduction for the cost of litigation that is for the private benefit of the donor. Need 2009 taxes Acceptance of attorneys' fees. Need 2009 taxes   A nonprofit public-interest law firm can accept attorneys' fees in public-interest cases if the fees are paid directly by its clients and the fees are not more than the actual costs incurred in the case. Need 2009 taxes Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. Need 2009 taxes   Firms can accept fees awarded or approved by a court or an administrative agency and paid by an opposing party if the firms do not use the likelihood or probability of fee awards as a consideration in the selection of cases. Need 2009 taxes All fee awards must be paid to the organization and not to its individual staff attorneys. Need 2009 taxes Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. Need 2009 taxes Private attorneys, whose services are retained by the firm to assist it in particular cases, can be compensated by the firm, but only on a fixed fee or salary basis. Need 2009 taxes   The total amount of all attorneys' fees (court awarded and those received from clients) must not be more than 50% of the total cost of operations of the organization's legal functions, calculated over a 5-year period. Need 2009 taxes   If, in order to carry out its program, an organization violates applicable canons of ethics, disrupts the judicial system, or engages in any illegal action, the organization will jeopardize its exemption. Need 2009 taxes Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. Need 2009 taxes That the particular religious beliefs of the organization are truly and sincerely held. Need 2009 taxes That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. Need 2009 taxes Therefore, your group (or organization) may not qualify for treatment as an exempt religious organization for tax purposes if its actions, as contrasted with its beliefs, are contrary to well established and clearly defined public policy. Need 2009 taxes If there is a clear showing that the beliefs (or doctrines) are sincerely held by those professing them, the IRS will not question the religious nature of those beliefs. Need 2009 taxes Churches. Need 2009 taxes   Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition of exemption. Need 2009 taxes In this event, you should submit information showing that your organization is a church, synagogue, association or convention of churches, religious order, or religious organization that is an integral part of a church, and that it is engaged in carrying out the function of a church. Need 2009 taxes   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. Need 2009 taxes Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. Need 2009 taxes The IRS considers the facts and circumstances of each organization applying for church status. Need 2009 taxes Convention or association of churches. Need 2009 taxes   Any organization that is otherwise a convention or association of churches will not fail to qualify as a church merely because the membership of the organization includes individuals as well as churches or because the individuals have voting rights in the organization. Need 2009 taxes Integrated auxiliaries. Need 2009 taxes   An organization is an integrated auxiliary of a church if all the following are true. Need 2009 taxes The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). Need 2009 taxes It is affiliated with a church or a convention or association of churches. Need 2009 taxes It is internally supported. Need 2009 taxes An organization is internally supported unless both of the following are true. Need 2009 taxes It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost). Need 2009 taxes It normally gets more than 50% of its support from a combination of governmental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that are not unrelated trades or businesses. Need 2009 taxes Special rule. Need 2009 taxes   Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy (1) and (2) shown earlier are integrated auxiliaries of a church even if they are not internally supported. Need 2009 taxes   In order for an organization (including a church and religious organization) to qualify for tax exemption, no part of its net earnings can inure to any individual. Need 2009 taxes   Although an individual is entitled to a charitable deduction for contributions to a church, the assignment or similar transfer of compensation for personal services to a church generally does not relieve a taxpayer of federal income tax liability on the compensation, regardless of the motivation behind the transfer. Need 2009 taxes Scientific Organizations You must show that your organization's research will be carried on in the public interest. Need 2009 taxes Scientific research will be considered to be in the public interest if the results of the research (including any patents, copyrights, processes, or formulas) are made available to the public on a nondiscriminatory basis; if the research is performed for the United States or a state, county, or municipal government; or if the research is carried on for one of the following purposes. Need 2009 taxes Aiding in the scientific education of college or university students. Need 2009 taxes Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th