File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

State Income Tax Help

Taxact Sign1040 Forms And Instructions2012 Tax Forms 1040Federal Income Tax Forms 1040ezEtax ComFederal Tax FilingIrs 2012 Tax FormsHow To File A Free State Tax ReturnFile 2010 Taxes Online TurbotaxFile 2005 Taxes Online1040 FormsIllinois 1040xIncome Tax 1040ezIrs Tax Extension Form2012 State Income Tax FormsState Income Tax Return FormsState Free Tax ReturnForms 1040x2013 Federal Tax Forms 1040ezHow To Amend Federal Tax ReturnAmended Tax Return FormState Income Tax NumberCan I Amend My 2010 Tax Return1040ez 2012 Tax FormTaxact Com 2012Do State Taxes Online FreeH&rblock ComShort Form Tax ReturnFree Tax FormsNonresidents State Tax FormsTax 1040ez2012 Irs Income Tax FormsEfile ExtensionIrs Tax Forms For 2011Irs Tax FormsIrs Tax Form 1120 For 2012Tax Planning Us 1040ezIrs 1040ez 2012Http Freeb Free1040taxreturn ComFree State Tax Preparation And Filing

State Income Tax Help

State income tax help Index A Additional child tax credit, Additional child tax credit. State income tax help Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. State income tax help , Additional Medicare Tax. State income tax help , Additional Medicare Tax. State income tax help , Additional Medicare Tax. State income tax help , Additional Medicare Tax. State income tax help , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. State income tax help Armed forces, U. State income tax help S. State income tax help Bona fide residence, Special rule for members of the U. State income tax help S. State income tax help Armed Forces. State income tax help Armed Forces, U. State income tax help S. State income tax help Earned income credit, Earned income credit. State income tax help , U. State income tax help S. State income tax help Armed Forces. State income tax help Source of income, U. State income tax help S. State income tax help Armed Forces. State income tax help Spouse, Special rule for civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. State income tax help Bona fide residence, Bona Fide Residence, Worldwide gross income. State income tax help Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. State income tax help Nonresident aliens, Special rule for nonresident aliens. State income tax help Possession, days in, Days of presence in a possession. State income tax help Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. State income tax help S. State income tax help , days in, Days of presence in the United States. State income tax help Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. State income tax help Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. State income tax help S. State income tax help Armed Forces, Special rule for members of the U. State income tax help S. State income tax help Armed Forces. State income tax help Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. State income tax help Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. State income tax help Child, defined, Days of presence in a possession. State income tax help Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. State income tax help Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. State income tax help Alternative basis, Alternative basis. State income tax help Multi-year compensation, Multi-year compensation. State income tax help Time basis, Time basis. State income tax help Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. State income tax help Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. State income tax help Foreign tax, U. State income tax help S. State income tax help Government employees. State income tax help , Moving expense deduction. State income tax help , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. State income tax help Moving expenses U. State income tax help S. State income tax help return, Moving expense deduction. State income tax help Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. State income tax help Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. State income tax help Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. State income tax help Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. State income tax help , Estimated tax payments. State income tax help , Estimated tax payments. State income tax help , Estimated tax payments. State income tax help , Estimated tax payments. State income tax help , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. State income tax help S. State income tax help return, Extension of Time To File USVI, Extension of time to file. State income tax help F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. State income tax help CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. State income tax help Guam, Guam, Double Taxation Form 5074, Form 5074. State income tax help Possessions, Filing Information for Individuals in Certain U. State income tax help S. State income tax help Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. State income tax help S. State income tax help return, Filing Requirement if Possession Income Is Excluded USVI, The U. State income tax help S. State income tax help Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. State income tax help Form 4868, Extension of time to file. State income tax help Form 8689, Form 8689. State income tax help Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. State income tax help 1040-SS, Self-employment tax. State income tax help , Additional child tax credit. State income tax help , Self-employment tax. State income tax help , Self-employment tax. State income tax help , Self-employment tax. State income tax help 1040INFO, Form 1040INFO. State income tax help 1040NR, Nonresident alien. State income tax help , Nonresident alien. State income tax help , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. State income tax help S. State income tax help Government employees. State income tax help , Moving expense deduction. State income tax help , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. State income tax help , Moving expense deduction. State income tax help , Moving expense deduction. State income tax help , Moving expense deduction. State income tax help , Moving expense deduction. State income tax help , Moving expense deduction. State income tax help 4563, Form 4563. State income tax help 4563, illustrated example, Illustrated Example of Form 4563, Line 15. State income tax help , 4868, Extension of time to file. State income tax help , Automatic 6-Month Extension 5074, Form 5074. State income tax help , Moving expense deduction. State income tax help , Form 5074. State income tax help , Moving expense deduction. State income tax help 5074, illustrated example, Illustrated Example of Form 5074, Part III. State income tax help , 8689, Form 8689. State income tax help 8689, illustrated example, Illustrated Example of Form 8689, Part IV. State income tax help , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. State income tax help Fringe benefits, Certain fringe benefits sourced on a geographical basis. State income tax help G Government employees, U. State income tax help S. State income tax help (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. State income tax help H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. State income tax help Labor or personal services, Compensation for Labor or Personal Services, Pensions. State income tax help Pensions, Pensions. State income tax help Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. State income tax help , Alternative basis. State income tax help Source of, Possession Source Income U. State income tax help S. State income tax help Armed Forces, U. State income tax help S. State income tax help Armed Forces. State income tax help U. State income tax help S. State income tax help income rule, U. State income tax help S. State income tax help income rule. State income tax help Income from American Samoa or Puerto Rico excluded. State income tax help , Income from American Samoa or Puerto Rico excluded. State income tax help Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. State income tax help Inventory Sales or other dispositions of, Inventory. State income tax help Investment income, Investment Income, Royalties. State income tax help IRA deduction, Individual retirement arrangement (IRA) deduction. State income tax help Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. State income tax help S. State income tax help return, Moving expense deduction. State income tax help N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. State income tax help , Net Investment Income Tax. State income tax help , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. State income tax help Permanent home, Permanent home. State income tax help Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. State income tax help Personal service income, Compensation for Labor or Personal Services, Pensions. State income tax help Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. State income tax help Labor or personal services, Compensation for Labor or Personal Services, Pensions. State income tax help Pensions, Pensions. State income tax help Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. State income tax help , Alternative basis. State income tax help U. State income tax help S. State income tax help Armed Forces, U. State income tax help S. State income tax help Armed Forces. State income tax help U. State income tax help S. State income tax help income rule, U. State income tax help S. State income tax help income rule. State income tax help Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. State income tax help Nonresident aliens, Special rule for nonresident aliens. State income tax help Possession, days in, Days of presence in a possession. State income tax help Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. State income tax help Student, Student U. State income tax help S. State income tax help , days in, Days of presence in the United States. State income tax help Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. State income tax help Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. State income tax help Reminders Earned income credit (EIC). State income tax help , Reminders Electronic filing. State income tax help , Reminders Rental income, Rental income. State income tax help Resident alien (see specific possession) Royalty income, Royalties. State income tax help S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. State income tax help S. State income tax help return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. State income tax help Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. State income tax help , Alternative basis. State income tax help Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. State income tax help Labor or personal services, Compensation for Labor or Personal Services, Pensions. State income tax help Pensions, Pensions. State income tax help Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. State income tax help , Alternative basis. State income tax help U. State income tax help S. State income tax help Armed Forces, U. State income tax help S. State income tax help Armed Forces. State income tax help U. State income tax help S. State income tax help income rule, U. State income tax help S. State income tax help income rule. State income tax help Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. State income tax help S. State income tax help filing requirements for most taxpayers (Table 4-1), U. State income tax help S. State income tax help source of income (Table 2-1), Table 2-1. State income tax help General Rules for Determining U. State income tax help S. State income tax help Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). State income tax help TTY/TDD information, How To Get Tax Help U U. State income tax help S. State income tax help Armed Forces Bona fide residence, Special rule for members of the U. State income tax help S. State income tax help Armed Forces. State income tax help Earned income credit, Earned income credit. State income tax help , U. State income tax help S. State income tax help Armed Forces. State income tax help Source of income, U. State income tax help S. State income tax help Armed Forces. State income tax help Spouse, Special rule for civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help , Civilian spouse of active duty member of the U. State income tax help S. State income tax help Armed Forces. State income tax help U. State income tax help S. State income tax help Government employees (see specific possession) U. State income tax help S. State income tax help income rule, U. State income tax help S. State income tax help income rule. State income tax help U. State income tax help S. State income tax help return with excluded income, Deductions if Possession Income Is Excluded U. State income tax help S. State income tax help return, possession income excluded on, Special Rules for Completing Your U. State income tax help S. State income tax help Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. State income tax help Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. State income tax help Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. State income tax help Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. State income tax help Standard deduction, Standard Deduction U. State income tax help S. State income tax help taxation of possession income, to get information on, Introduction U. State income tax help S. State income tax help Virgin Islands (USVI), The U. State income tax help S. State income tax help Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. State income tax help Form 4868, Extension of time to file. State income tax help Form 8689, Form 8689. State income tax help V Virgin Islands, U. State income tax help S. State income tax help , The U. State income tax help S. State income tax help Virgin Islands, Double Taxation W When to file U. State income tax help S. State income tax help return, When To File, Extension beyond 2 months. State income tax help Where To File U. State income tax help S. State income tax help return, Where To File Which return to file (see specific possession) Who must file U. State income tax help S. State income tax help return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP108 Notice

You are receiving this notice because you made a payment of $XXXXX on XXXXX, and we can’t determine the correct form or tax year to apply it to.


What you need to do

  • If the payment was applied correctly, then there is nothing you need to do.  There is no need to contact the IRS in these situations.
  • If the payment was not applied correctly, contact the IRS and advise them where the payment should be applied.  Contact us at the toll-free number on the top right corner of your notice or write us at the address on the notice.
  • Correct the copy of your tax return that you kept for your records.

You may want to


Answers to Common Questions

Q. What do I say when I call the IRS?

A. Mention that you received a CP 108 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

Q. What if I need to make another correction to my account?

A. You'll need to file an amended tax return.

Q. What if I have tried to get answers and after contacting IRS several times have not been successful?

A. Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

 


Tips for next year

If you paid electronically, ensure that you enter a valid tax period end date.  Review Appendix A of the EFTPS Payment Instruction Booklet to determine the proper tax form code.

In addition, review the instructions for determining the correct tax period end date (e.g., for quarterly returns, Forms 720, Forms 941, etc., March 31, June 30, September 30, December 31). Enter as the MM in the YYMM format as:

Quarter Format
1st quarter March 31 31-03
2nd quarter June 30 30-06
3rd quarter September 30-09
4th quarter December 31-12

 

 

 

Page Last Reviewed or Updated: 10-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The State Income Tax Help

State income tax help 2. State income tax help   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. State income tax help All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. State income tax help However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. State income tax help The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). State income tax help The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. State income tax help Alternative minimum tax. State income tax help   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. State income tax help Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. State income tax help The obligation to file Form 990-T is in addition to the obligation to file any other required returns. State income tax help Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. State income tax help An exempt organization must report income from all its unrelated businesses on a single Form 990-T. State income tax help Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. State income tax help The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. State income tax help When to file. State income tax help   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. State income tax help The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. State income tax help If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. State income tax help Extension of time to file. State income tax help   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. State income tax help The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. State income tax help Public Inspection Requirements of Section 501(c)(3) Organizations. State income tax help   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. State income tax help    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. State income tax help Payment of Tax Estimated tax. State income tax help   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. State income tax help Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. State income tax help If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. State income tax help   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. State income tax help Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. State income tax help However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. State income tax help If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. State income tax help   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. State income tax help    Tax due with Form 990-T. State income tax help   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). State income tax help Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). State income tax help Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. State income tax help Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). State income tax help If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. State income tax help Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. State income tax help EFTPS is a free service provided by the Department of Treasury. State income tax help Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. State income tax help To get more information about EFTPS or to enroll in EFTPS, visit www. State income tax help eftps. State income tax help gov or call 1-800-555-4477. State income tax help Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. State income tax help Deposits on business days only. State income tax help   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. State income tax help A business day is any day other than a Saturday, Sunday, or legal holiday. State income tax help For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). State income tax help The term "legal holiday" means any legal holiday in the District of Columbia. State income tax help Prev  Up  Next   Home   More Online Publications