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Prior Year Tax Return

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Prior Year Tax Return

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About Tax Exempt Bonds

Tax Exempt Bonds (TEB) is a division of the Governmental Entities (GE) division of the Tax Exempt and Governmental Entities Division (TE/GE) of the Internal Revenue Service. 

The mission of TEB is to administer Federal tax laws applicable to tax-advantaged bonds and to provide our customers with top quality service by applying tax laws with integrity and fairness.

Our Compliance Program Management (CPM) and Field Operation (FO) programs focus on providing participants in the tax-advantaged bond industry with quality service and assistance to members of the tax-advantaged bond community in understanding their tax responsibilities.  TEB develops tailored education programs focused on tax-advantaged bond industry segments; monitors non-compliance trends to design pro-active education and outreach products; and designs and implements compliance programs and projects that foster voluntary resolution of infractions of the tax rules related to tax-advantaged bonds.

Rebecca L. Harrigal, Director

Under the direction of Rebecca L. Harrigal, TEB works closely with the Office of Associate Chief Counsel (TE/GE), other offices within the Internal Revenue Service, other regulatory agencies, state and local government officials, and others in the tax-advantaged bond community to encourage and achieve the highest degree of voluntary compliance with Federal tax laws. 

Steven A. Chamberlin,  CPM Manager

The Compliance and Program Management Program (formerly, Outreach, Planning, and Review), under the direction of Steven A. Chamberlin, is primarily responsible for the development and coordination of the Tax Exempt Bond Voluntary Compliance/Closing Agreement Program (TEB VCAP) as well as the development of ongoing outreach programs designed to effectively identify, provide guidance to, and address the needs of the various customer groups that comprise the tax-advantaged bond community. The CPM program also develops project initiatives; updates the Internal Revenue Manual (IRM) and Revenue Procedures; prepares taxpayer and employee education and training materials; handles general information requests and referrals; coordinates with the Office of Associate Chief Counsel to provide legal guidance; and performs program planning and evaluation functions.

Allyson Belsome, FO Manager

The Field Operations Program, under the direction of Allyson Belsome,  is primarily responsible for identifying and correcting noncompliance with Federal tax laws applicable to tax-advantaged bonds.  The FO office conducts examinations, with fairness and the highest level of integrity, at the issuer level.   The goal of the program is to pro-actively assist issuers in their tax-advantaged bond compliance with the Federal tax laws. FO personnel throughout the country are active not only in conducting examinations but also in assisting with the delivery of outreach programs to the tax-advantaged bond community.  FO concentrates its efforts on the many emerging issues and focus areas in the tax-advantaged bond community.

Voluntary Compliance Agreement Program

To promote voluntary compliance with the provisions of the Internal Revenue Code relating to tax-advantaged bonds, TEB expanded its voluntary closing agreement program (TEB VCAP). In expanding TEB VCAP, the IRS seeks to encourage issuers, conduit borrowers and other parties to bond transactions to exercise due diligence and to attempt to correct any issuance and post-issuance infractions of the applicable sections of the Internal Revenue Code and regulations. This expansion reflects the IRS's continuing policy of taxing bondholders only as a last resort and it's desire to resolve tax-advantaged bond infractions with other parties to the bond transactions.

Voluntary closing agreement requests from anonymous parties as well as requests on behalf of multiple issuers and issues are encouraged if a sufficient description of the appropriate facts and circumstances leading to the infraction are provided to the Service.

We welcome your interest in the CPM function and participation in the TEB VCAP program. We also welcome your suggestions about how we can improve the program and encourage up-front voluntary compliance. If you have any questions about the TEB VCAP or wish to discuss or submit a closing agreement request, please contact Steven A. Chamberlin, Manager, Compliance and Program Management by phone at (636) 255-1290 or FAX your inquiry to (636) 255-1447. You may also mail closing agreement requests to CPM at the following address:

Internal Revenue Service
SE:T:GE:TEB:CPM
TEB Room 128
1122 Town & Country Commons
Chesterfield, MO 63017-8293

 

Outreach

It is TEB's highest priority to communicate effectively with the diverse membership of the tax-advantaged bond community. TEB looks forward to working in partnership with state and local government officials, regulatory agencies, national governmental, industry, and professional associations, as well as your state and local affiliates and members. Please let us know if you have any requests for technical assistance or if you would like a speaker or panelist for your meeting, workshop, seminar or conference. We would also welcome the opportunity to assign a staff person to coordinate with your task forces or subcommittees or provide information for your newsletters or similar publications. Please feel free to link any of our materials to your websites as well. We welcome your suggestions concerning the type of materials you would like to see on this website in the future and the type of newsletters or publications that would be useful to you.

We welcome your suggestions concerning how we can better serve our customers.

Page Last Reviewed or Updated: 22-Nov-2013

The Prior Year Tax Return

Prior year tax return Index Symbols 401(k) Plan Elective Deferrals, Elective Deferrals (401(k) Plans) Safe harbor, Safe harbor 401(k) plan. Prior year tax return A Annual additions, Annual additions. Prior year tax return Annual benefits, Annual benefits. Prior year tax return Assistance (see Tax help) Automatic Enrollment, Automatic Enrollment B Business, definition, Business. Prior year tax return C Common-law employee, Common-law employee. Prior year tax return Compensation, Compensation. Prior year tax return Contribution Defined, Contribution. Prior year tax return Limits Qualified plans, Limits on Contributions and Benefits SEP-IRAs, Contribution Limits SIMPLE IRA plan, Contribution Limits D Deduction Defined, SIMPLE plans. Prior year tax return , Deduction. Prior year tax return Deduction worksheet for self-employed, Figuring your deduction. Prior year tax return Defined benefit plan Deduction limits, Defined benefit plans. Prior year tax return Limits on contributions, Defined benefit plan. Prior year tax return Defined contribution plan Automatic Enrollment, Automatic Enrollment Deduction limits, Defined contribution plans. Prior year tax return Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Prior year tax return Forfeitures, Forfeiture. Prior year tax return Limits on contributions, Defined contribution plan. Prior year tax return Money purchase pension plan, Money purchase pension plan. Prior year tax return Profit-sharing plan, Profit-sharing plan. Prior year tax return Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Prior year tax return Definitions you need to know, Definitions You Need To Know Disqualified person, Prohibited Transactions Distributions (withdrawals), Distributions (Withdrawals) E EACA, Eligible automatic contribution arrangement. Prior year tax return Earned income, Earned income. Prior year tax return Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Prior year tax return Employees Eligible, Eligible employee. Prior year tax return Excludable, Excludable employees. Prior year tax return Highly compensated, Highly compensated employee. Prior year tax return Leased, Leased employee. Prior year tax return Employer Defined, Employer. Prior year tax return Excess Deferrals, Treatment of Excess Deferrals Excise tax, Excise Tax on Reversion of Plan Assets Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions Reduced benefit accrual, Notification of Significant Benefit Accrual Reduction SEP excess contributions, Excise tax. Prior year tax return Excludable employees, Excludable employees. Prior year tax return F Form 1040, Where To Deduct Contributions, Reporting the tax. Prior year tax return 1099-R, Reporting corrective distributions on Form 1099-R. Prior year tax return 5304–SIMPLE, How To Set Up a SIMPLE IRA Plan 5305–S, Setting up a SIMPLE IRA. Prior year tax return 5305–SA, Setting up a SIMPLE IRA. Prior year tax return 5305–SEP, Formal written agreement. Prior year tax return 5305–SIMPLE, How To Set Up a SIMPLE IRA Plan 5310, Form 5310. Prior year tax return 5329, Reporting the tax. Prior year tax return 5330, Reporting the tax. Prior year tax return , Tax on excess contributions of highly compensated employees. Prior year tax return , Excise Tax on Reversion of Plan Assets, Payment of the 15% tax. Prior year tax return 5500, Form 5500. Prior year tax return , Electronic filing of Forms 5500 and 5500-SF. Prior year tax return 5500-EZ, Form 5500-EZ. Prior year tax return Form W-2, Reporting on Form W-2. Prior year tax return Schedule K (Form 1065), Where To Deduct Contributions Free tax services, Free help with your return. Prior year tax return H Highly compensated employee, Highly compensated employee. Prior year tax return K Keogh plans (see Qualified plans) L Leased employee, Leased employee. Prior year tax return N Net earnings from self-employment, Net earnings from self-employment. Prior year tax return Notification requirements, Notification Requirement P Participant, definition, Participant. Prior year tax return Participation, Participation. Prior year tax return Partner, definition, Partner. Prior year tax return Publications (see Tax help) Q QACA, Qualified automatic contribution arrangement. Prior year tax return Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Prior year tax return Qualified Plan, definition, Qualified plan. Prior year tax return Qualified plans, Limits on Contributions and Benefits Assignment of benefits, Benefits must not be assigned or alienated. Prior year tax return Benefits starting date, Benefit payment must begin when required. Prior year tax return Contributions, Contributions, Employer Contributions, Limits on Contributions and Benefits, When Contributions Are Considered Made, Where To Deduct Contributions Deduction limits, Deduction Limits, Defined contribution plans. Prior year tax return , Defined benefit plans. Prior year tax return , Deduction Limit for Self-Employed Individuals, Carryover of Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Deductions, Employer Deduction Deferrals, Treatment of contributions. Prior year tax return , Reporting on Form W-2. Prior year tax return Defined benefit plan, Defined Benefit Plan Defined contribution plan, Defined Contribution Plan Distributions, Distributions Minimum, Required Distributions Required beginning date, Required beginning date. Prior year tax return Rollover, Rollover. Prior year tax return Tax on excess benefits, Tax on Excess Benefits Tax on premature, Tax on Early Distributions Tax treatment, Tax Treatment of Distributions Elective Deferrals, Elective Deferrals (401(k) Plans) Limits, Limit on Elective Deferrals Employee nondeductible contributions, Employee Contributions Excess Deferrals, Treatment of Excess Deferrals Investing plan assets, Investing Plan Assets Kinds of plans, Kinds of Plans Leased employees, Leased employee. Prior year tax return Minimum requirements Coverage, Minimum coverage requirement must be met. Prior year tax return Funding, Minimum Funding Requirement Vesting, Minimum vesting standard must be met. Prior year tax return Prohibited transactions, Prohibited Transactions Qualification rules, Qualification Rules Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting requirements, Reporting Requirements Setting up, Setting Up a Qualified Plan Qualified Plans Survivor benefits, Survivor benefits. Prior year tax return Qualified Roth Contribution Program, Qualified Roth Contribution Program R Rate Table for Self-Employed, Rate table for self-employed. Prior year tax return Rate Worksheet for Self-Employed, Rate worksheet for self-employed. Prior year tax return Required distributions, Required Distributions Rollovers, Rollover. Prior year tax return S Safe harbor 401(k) plan, Safe harbor 401(k) plan. Prior year tax return Salary reduction arrangement, Deferral percentage. Prior year tax return , Limit on Elective Deferrals Salary Reduction Simplified Employee Pension(SARSEP), Salary Reduction Simplified Employee Pensions (SARSEPs) SARSEP ADP test, SARSEP ADP test. Prior year tax return Section 402(f) notice, Section 402(f) Notice. Prior year tax return Self-employed individual, Self-employed individual. Prior year tax return SEP plans Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting and Disclosure, Reporting and Disclosure Requirements SEP-IRAs Contributions, Contributions for yourself. Prior year tax return Deductible contributions, Deducting Contributions, Excise tax. Prior year tax return Carryover of excess contributions, Carryover of Excess SEP Contributions Deduction limits, Deduction Limit for Contributions for Participants Limits for self-employed, Deduction Limit for Self-Employed Individuals When to deduct, When To Deduct Contributions Where to deduct, Where To Deduct Contributions Distributions (withdrawals), Distributions (Withdrawals) Eligible employee, Eligible employee. Prior year tax return Excludable employees, Excludable employees. Prior year tax return SIMPLE IRA plan Compensation, Compensation. Prior year tax return Contributions, Contribution Limits Deductions, Nonelective contributions. Prior year tax return Distributions(withdrawals), Distributions (Withdrawals) Employee election period, Election period. Prior year tax return Employer matching contributions, Employer matching contributions. Prior year tax return Excludable employees, Excludable employees. Prior year tax return Notification requirements, Notification Requirement When to deduct contributions, When To Deduct Contributions SIMPLE plans, Who Can Set Up a SIMPLE IRA Plan?, Reporting on Form W-2. Prior year tax return SIMPLE 401(k), SIMPLE 401(k) Plan SIMPLE IRA plan, SIMPLE IRA Plan Simplified employee pension (SEP), Salary Reduction Simplified Employee Pensions (SARSEPs) Salary reduction arrangement Compensation of self-employed individuals, Compensation of self-employed individuals. Prior year tax return Employee compensation, Employee compensation. Prior year tax return Who can have a SARSEP, Who can have a SARSEP? SEP-IRA contributions, How Much Can I Contribute? Setting up a SEP, Setting Up a SEP Sixty-day employee election period, Election period. Prior year tax return Sole proprietor, definition, Sole proprietor. Prior year tax return T Tax help, How To Get Tax Help U User fee, User fee. Prior year tax return W Worksheets Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Prev  Up     Home   More Online Publications