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Taxaide

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Taxaide

Taxaide Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Taxaide 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. Taxaide 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Taxaide 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Taxaide 60 day rule, Time limit for making a rollover contribution. Taxaide 70 rule, Age 70½ rule. Taxaide , Nonresident alien spouse. Taxaide A Abandonment of home, Abandonment. Taxaide Abortion Deductibility as medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Taxaide , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Taxaide S. Taxaide ) (see also Foreign employment) Absence, temporary, Temporary absences. Taxaide , Temporary absences. Taxaide Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Taxaide Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Taxaide Long-term care, Long-term care coverage. Taxaide , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Taxaide Accidents, car, Deductible losses. Taxaide Value determination, Car value. Taxaide Willful negligence or intentional act as cause, Nondeductible losses. Taxaide Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Taxaide Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. Taxaide Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Taxaide Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Taxaide Fiscal year, Accounting Periods, Fiscal year taxpayers. Taxaide , Fiscal Years Fringe benefits, Accounting period. Taxaide Accrual method taxpayers, Accrual method. Taxaide Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Taxaide Accumulation distribution of trusts Tax on, Other taxes. Taxaide Accuracy-related penalties, Accuracy-related penalty. Taxaide Acknowledgment, Acknowledgment. Taxaide Activities not for profit, Activity not for profit. Taxaide Address, Name and Address Change of, Change of Address Foreign, Foreign address. Taxaide P. Taxaide O. Taxaide box, P. Taxaide O. Taxaide box. Taxaide Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Taxaide Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Taxaide Easements, Easements. Taxaide Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Taxaide Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Taxaide Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Taxaide Sales of property, Adjusted basis. Taxaide Section 179 deduction, Depreciation and section 179 deduction. Taxaide Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. Taxaide Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Taxaide , Adopted child. Taxaide , Adopted child. Taxaide , Taxpayer identification numbers for adoptees. Taxaide Earned income credit, Adopted child. Taxaide Adoption, Adoption Credit, Child with special needs. Taxaide ATIN, Adoption taxpayer identification number (ATIN). Taxaide , Adoption taxpayer identification number (ATIN). Taxaide Child tax credit, Adopted child. Taxaide (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Taxaide Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Taxaide Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Taxaide No charitable deduction for, Personal Expenses Foreign child, Foreign child. Taxaide Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Taxaide , Taxpayer identification numbers for aliens. Taxaide Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Taxaide Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. Taxaide Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Taxaide Distribution prior to age 59, Age 59½ rule. Taxaide Distribution required at age 70, IRA owners. Taxaide , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Taxaide Retirement plan recipients over age 75, Who must use the General Rule. Taxaide Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. Taxaide (see also Fiduciaries) Income paid to, Payment to an agent. Taxaide Signing return, When someone can sign for you. Taxaide AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Taxaide Airline club dues Not entertainment expenses, Club dues and membership fees. Taxaide Airplanes, donations of, Cars, boats, and airplanes. Taxaide Airport transportation Business-related travel expense, Table 26-1. Taxaide Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxaide Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Taxaide Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Taxaide Child's dividends, Child's Alaska Permanent Fund dividends. Taxaide Income from, You can use Form 1040EZ if all of the following apply. Taxaide , You can use Form 1040A if all of the following apply. Taxaide , Alaska Permanent Fund dividends. Taxaide Investment income not to include, Investment income. Taxaide Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Taxaide Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Alcoholic beverages IRA prohibited transactions in, Collectibles. Taxaide Aliens, Individual taxpayer identification number (ITIN) for aliens. Taxaide , Not earned income. Taxaide Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Taxaide , Payments not alimony. Taxaide , Payments to a third party. Taxaide , Life insurance premiums. Taxaide , Payments for jointly-owned home. Taxaide , Mortgage payments. Taxaide , Taxes and insurance. Taxaide , Other payments to a third party. Taxaide , Instruments Executed After 1984, Exception for instruments executed before 1985. Taxaide , Alimony requirements. Taxaide , Cash payment requirement. Taxaide , Payments to a third party. Taxaide , Payments designated as not alimony. Taxaide , Spouses cannot be members of the same household. Taxaide , Liability for payments after death of recipient spouse. Taxaide , Substitute payments. Taxaide , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Taxaide , Deducting the recapture. Taxaide Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Taxaide Reporting of income, Alimony. Taxaide Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Taxaide Exempt-interest dividends, Alternative minimum tax treatment. Taxaide Filing requirements (Table 1-3), Figuring tax. Taxaide Incentive stock option, You can use Form 1040A if all of the following apply. Taxaide Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Taxaide Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. Taxaide , Filing Form 1040X. Taxaide (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Taxaide Standard deduction, change to itemized deductions, Changing your mind. Taxaide American citizens abroad, U. Taxaide S. Taxaide Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Taxaide S. Taxaide ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. Taxaide S. Taxaide Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Taxaide AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. Taxaide Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Taxaide , Additional exceptions for nonqualified annuity contracts. Taxaide Estimated tax, Withholding and estimated tax. Taxaide Exclusion limit, Exclusion limit. Taxaide General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Taxaide Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Taxaide Purchased annuities, Purchased annuities. Taxaide Survivor's annuity, Survivors of retirees. Taxaide Guaranteed payments, Guaranteed payments. Taxaide IRAs as, Kinds of traditional IRAs. Taxaide Joint return, Joint return. Taxaide Loans from plan, Loans. Taxaide Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Taxaide , More than one annuity. Taxaide Partly taxable payments, Partly taxable payments. Taxaide Purchased annuities, Purchased annuities. Taxaide Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. Taxaide Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Taxaide Worksheet for computation, How to use the Simplified Method. Taxaide Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Taxaide Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Taxaide , Pensions and Annuities, Withholding and estimated tax. Taxaide Annulled marriages Filing status, Annulled marriages. Taxaide Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Taxaide Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Taxaide Real estate transactions, when required by lender, Settlement costs. Taxaide Appraisals Casualty or theft losses, Appraisal. Taxaide , Costs of photographs and appraisals. Taxaide Archer MSAs, Medical savings accounts (MSAs). Taxaide Contributions, Archer MSA contributions. Taxaide Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Armed forces, Types of Qualified Organizations, Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Taxaide (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Taxaide Dependency allotments, Armed Forces dependency allotments. Taxaide Disability pay, Disability. Taxaide Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Taxaide Military, Military uniforms. Taxaide Military quarters allotments, Tax-exempt military quarters allowances. Taxaide Naval officers on permanent duty aboard ship, Members of the Armed Forces. Taxaide Permanent duty overseas, Members of the Armed Forces. Taxaide Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Taxaide , Ministers' and military housing allowance. Taxaide Rehabilitative program payments, Veterans' benefits. Taxaide Reserves, Armed Forces reservists traveling more than 100 miles from home. Taxaide Retirees' pay Taxable income, Military retirement pay. Taxaide Uniforms, Military uniforms. Taxaide Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Taxaide Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Taxaide Capital gains or losses from sale or trade of, Investment interest deducted. Taxaide Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. Taxaide Fees not included in basis, Settlement costs. Taxaide At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Taxaide ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Taxaide Attachment of wages, Garnisheed wages. Taxaide Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. Taxaide Title to property, for preparation, filing, etc. Taxaide , Settlement costs. Taxaide Audits Travel expense records, If your return is examined. Taxaide Auto insurance Medical expenses covered by, not deductible, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Automatic extension of time to file, Automatic Extension, When to file. Taxaide Form 4868, E-file options. Taxaide Automatic investment services Holding period, determination of, Automatic investment service. Taxaide Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Taxaide Back pay, award for, Back pay awards. Taxaide Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Taxaide Backup withholding, Backup Withholding, Backup withholding. Taxaide , Backup withholding. Taxaide Dividend income, Backup withholding. Taxaide , Reporting tax withheld. Taxaide Penalties, Penalties. Taxaide Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Taxaide Reporting on Schedule D (Form 1040), How to report. Taxaide Claim for refund, Exceptions for special types of refunds. Taxaide , Filing a claim for refund. Taxaide Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Taxaide Short-term capital loss, How to report bad debts. Taxaide When deductible, When deductible. Taxaide Baggage Business-related travel expense, Table 26-1. Taxaide Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxaide Balance due, Refund or balance due. Taxaide Bankruptcy Canceled debt not deemed to be income, Excluded debt. Taxaide Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Taxaide Banks Automatic investment service, determination of holding period, Automatic investment service. Taxaide IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Taxaide Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. Taxaide Basis of purchase, Bargain purchases. Taxaide Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Taxaide Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Taxaide Bargain purchases, Bargain purchases. Taxaide Bonds, Stocks and Bonds, Bond premium. Taxaide Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Taxaide , Partly taxable. Taxaide Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Taxaide Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Taxaide Other than cost, Basis Other Than Cost, Tax-exempt obligations. Taxaide , No gain or loss. Taxaide Points not to be included, Settlement costs. Taxaide , Points. Taxaide Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Taxaide Stock or stock rights, Basis. Taxaide Tax-exempt obligations Bonds, Tax-exempt obligations. Taxaide Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Taxaide Beneficiaries, Beneficiary of an estate or trust. Taxaide , Rollover by surviving spouse. Taxaide , Estate and trust income. Taxaide , Losses. Taxaide (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Taxaide , Losses. Taxaide , Gifts and inheritances. Taxaide , Income from property received as a gift. Taxaide (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Taxaide Bingo, Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Birth of child, Death or birth of child. Taxaide Head of household, qualifying person to file as, Death or birth. Taxaide , Death or birth. Taxaide Social security number to be obtained, Born and died in 2013. Taxaide Birth of dependent, Death or birth. Taxaide Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Taxaide Guide dogs, deductible as medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Taxaide Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Taxaide Donations of, Cars, boats, and airplanes. Taxaide Body scan, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Bona fide business purpose Travel expenses, Bona fide business purpose. Taxaide Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Taxaide , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Taxaide Convertible bonds, Convertible stocks and bonds. Taxaide Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Taxaide Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Taxaide Retirement of, Retirement bonds. Taxaide , Redemption or retirement of bonds. Taxaide Sale of, Bonds Sold Between Interest Dates Savings, U. Taxaide S. Taxaide Savings Bonds, Series HH bonds. Taxaide , Series EE and series I bonds. Taxaide Sold at premium, computation of adjusted basis, Bond premium. Taxaide State or local government, tax-exempt, Tax-exempt state and local government bonds. Taxaide Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Taxaide , Employee awards or bonuses. Taxaide Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Taxaide Borrowed funds, Loans. Taxaide , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Taxaide Bottled water, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Boy Scouts Charitable contributions to, Examples. Taxaide , Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Breach of contract Damages as income, Court awards and damages. Taxaide employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Bribes, Bribes. Taxaide , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. Taxaide , Brokers' commissions. Taxaide Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Taxaide Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Taxaide Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Taxaide Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Taxaide , Allowances and reimbursements. Taxaide Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Taxaide Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. Taxaide Basis for depreciation, Basis for depreciation. Taxaide Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. Taxaide Business tax credits Claim for refund, Exceptions for special types of refunds. Taxaide Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Taxaide Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Taxaide Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Taxaide Campaign contributions, Campaign contributions. Taxaide , Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. Taxaide Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Taxaide Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Taxaide Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Taxaide , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Taxaide Carryover of, Long-term gains and losses. Taxaide , Capital loss carryover. Taxaide Worksheet, Figuring your carryover. Taxaide Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. Taxaide , Capital gain distributions and qualified dividends. Taxaide Collectibles, Investment interest deducted. Taxaide Deductions, Capital Losses Limit on, Limit on deduction. Taxaide Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Taxaide , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Taxaide Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Taxaide Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. Taxaide , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Taxaide Net long-term capital loss, Long-term gains and losses. Taxaide Sale of personal items, Sale of personal items. Taxaide Sale or trade of property held more than 1 year, Long-term or short-term. Taxaide , Long-term gains and losses. Taxaide Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. Taxaide State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Taxaide Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Taxaide Total net loss, Total net gain or loss. Taxaide Undistributed gains, Long-term gains and losses. Taxaide Credit for tax on, Undistributed capital gains of mutual funds and REITs. Taxaide , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Taxaide Car pools, Car pools. Taxaide , Car pools. Taxaide Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Taxaide Carryovers Capital loss, Long-term gains and losses. Taxaide , Capital loss carryover. Taxaide Worksheet, Figuring your carryover. Taxaide Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Taxaide , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. Taxaide Value determination, Car value. Taxaide Willful negligence or intentional act as cause, Nondeductible losses. Taxaide Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Taxaide Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. Taxaide Books to determine fair market value, Car value. Taxaide Business and personal use, allocation between, Business and personal use. Taxaide , Separating expenses. Taxaide Business-related travel expenses, Table 26-1. Taxaide Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxaide Car pools, Car pools. Taxaide Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Taxaide Charitable organization service, use for, Car expenses. Taxaide Depreciation, Depreciation and section 179 deductions. Taxaide Donations of, Cars, boats, and airplanes. Taxaide Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Taxaide Form 2106 or 2106-EZ, how to fill out, Car expenses. Taxaide Hauling tools or instruments, Hauling tools or instruments. Taxaide Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Taxaide Medical transportation, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide , Transportation, Car expenses. Taxaide Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. Taxaide Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Taxaide Work-related education, transportation for, Using your car. Taxaide Cash Dividends paid as, Introduction Rebates, Cash rebates. Taxaide Sales of property for, Payment of cash. Taxaide Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Taxaide Bad debts, Basis in bad debt required. Taxaide Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Taxaide Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Taxaide Worthless securities and negotiable promissory notes, Worthless securities. Taxaide Cash rebates, Cash rebates. Taxaide Casualties, Home destroyed or condemned. Taxaide Casualty insurance Premiums not in property basis, Settlement costs. Taxaide Reimbursements from, Casualty insurance and other reimbursements. Taxaide Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Taxaide , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Taxaide , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Taxaide Amount of loss, Figuring a Loss Appraisals, Appraisal. Taxaide , Costs of photographs and appraisals. Taxaide Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Taxaide Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Taxaide Photographs and appraisals, Costs of photographs and appraisals. Taxaide Deductible losses, Deductible losses. Taxaide $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Taxaide Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Taxaide Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Taxaide , Disaster relief. Taxaide (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Taxaide Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Taxaide Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Taxaide Nondeductible losses, Deductible losses. Taxaide Proof of loss, Casualty loss proof. Taxaide Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Taxaide Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Taxaide , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. Taxaide Certificates of deposit (CDs), Certificates of deposit (CDs). Taxaide , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Taxaide Change of address, Change of Address Change of name, Name change. Taxaide , Name changed. Taxaide Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check, Token items. Taxaide , Written statement. Taxaide , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. Taxaide , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Taxaide , Capital gain property. Taxaide , Amount of deduction — general rule. Taxaide , Bargain sales. Taxaide , When To Deduct, Time of making contribution. Taxaide , Noncash Contributions, Additional records. Taxaide , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Taxaide Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Taxaide Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Taxaide Checks As charitable contributions, Checks. Taxaide Canceled checks as evidence of travel expenses, Canceled check. Taxaide Constructive receipt of, Check received or available. Taxaide Child Foster child, Rule 10. Taxaide You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Taxaide You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Taxaide Child and dependent care credit, You can use Form 1040A if all of the following apply. Taxaide Due diligence, Getting the information. Taxaide Earned income, Earned income. Taxaide Full-time student, Rule for student-spouse or spouse not able to care for self. Taxaide Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Taxaide Child care, You can use Form 1040A if all of the following apply. Taxaide Babysitting, Babysitting. Taxaide Care providers, Childcare providers. Taxaide Expenses, Child care expenses. Taxaide Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Child custody, Custodial parent and noncustodial parent. Taxaide Child support, Child support payments. Taxaide Alimony, difference from, Payments not alimony. Taxaide , Alimony requirements. Taxaide , Child support. Taxaide Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Taxaide , Child tax credit. Taxaide , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. Taxaide Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. Taxaide Birth of child Head of household, qualifying person to file as, Death or birth. Taxaide , Death or birth. Taxaide Social security number to be obtained, Born and died in 2013. Taxaide Care providers, Childcare providers. Taxaide (see also Child care) Child's tax, figuring of, Step 3. Taxaide Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Taxaide Credit for, Who Should File, You can use Form 1040A if all of the following apply. Taxaide (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Taxaide Death of child Head of household, qualifying person to file as, Death or birth. Taxaide , Death or birth. Taxaide Deductions, Line 2 (deductions). Taxaide Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Taxaide Filing requirements, Child's earnings. Taxaide As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Taxaide , Income from property received as a gift. Taxaide Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Taxaide Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Taxaide Investment income of, Tax on unearned income of certain children. Taxaide Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. Taxaide Kidnapped, Kidnapped child. Taxaide , Kidnapped child. Taxaide Net unearned income, figuring of, Step 1. Taxaide Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Taxaide Property received as gift, income from, Income from property received as a gift. Taxaide Signing return, parent for child, Spouse unable to sign. Taxaide Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Taxaide Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Taxaide Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Taxaide Unearned income of, Tax on unearned income of certain children. Taxaide Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. Taxaide Unearned income defined, Unearned income defined. Taxaide Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. Taxaide Churches, temples, etc. Taxaide Charitable contributions to, Examples. Taxaide , Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Taxaide Citizen or resident test, Citizen or Resident Test Citizens outside U. Taxaide S. Taxaide Business travel outside U. Taxaide S. Taxaide , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Taxaide Standard meal allowance, Standard meal allowance for areas outside the continental United States. Taxaide Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Taxaide S. Taxaide Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Taxaide Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Taxaide Civil service retirement benefits, Civil service retirement benefits. Taxaide Civil suits, Court awards and damages. Taxaide (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Taxaide Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Taxaide , Ministers' and military housing allowance. Taxaide Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Taxaide Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Taxaide Closing costs Real property transactions, Settlement costs. Taxaide Sale of home, Settlement fees or closing costs. Taxaide Clothing Military, Military uniforms. Taxaide Moth damage, not casualty loss, Progressive deterioration. Taxaide Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Taxaide Used clothing, charitable deduction for fair market value, Used clothing and household items. Taxaide work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Taxaide Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Taxaide Coal and iron ore, Coal and iron ore. Taxaide Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Taxaide Gains or losses from sale or trade of, Investment interest deducted. Taxaide IRA investment in, Investment in Collectibles, Exception. Taxaide College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Taxaide , Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Taxaide Education costs, Qualified tuition programs (QTPs). Taxaide (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Taxaide Commission drivers Deduction of expenses, Statutory employees. Taxaide Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Taxaide IRAs with brokers, Brokers' commissions. Taxaide , Brokers' commissions. Taxaide Property basis to include when buyer pays, Settlement costs. Taxaide Sharing of (kickbacks), Kickbacks. Taxaide Unearned, deduction for repayment of, Advance commissions and other earnings. Taxaide Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Taxaide Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Taxaide , Community property. Taxaide Alimony, difference from, Payments not alimony. Taxaide IRAs, Community property laws. Taxaide Married filing separately, Community property states. Taxaide Medical and dental expenses, Community property states. Taxaide Commuting expenses, Commuting expenses. Taxaide , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Taxaide Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Taxaide Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Taxaide Unemployment, Unemployment compensation. Taxaide Computation of tax, Computations Equal amounts, Equal amounts. Taxaide Negative amounts, Negative amounts. Taxaide Rounding off dollars, Rounding off dollars. Taxaide Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Taxaide , Condemnations. Taxaide Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Taxaide Period of ownership and use, Previous home destroyed or condemned. Taxaide Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Taxaide Constructive receipt of income, Constructive receipt. Taxaide , Payment to an agent. Taxaide , Constructive receipt. Taxaide Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Taxaide , Contributions, Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. Taxaide Political, Political Contributions Reservist repayments, Qualified reservist repayments. Taxaide Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Taxaide Related party transactions, Losses on sales or trades of property. Taxaide Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Taxaide Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Taxaide Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Taxaide Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. Taxaide Sale or trade of Form 1099-S to report, Form 1099-S transactions. Taxaide Period of ownership and use, Cooperative apartment. Taxaide Cooperatives Patronage dividends, Patronage dividends. Taxaide Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Taxaide Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Taxaide , Losses on sales or trades of property. Taxaide Director fees as self-employment income, Corporate director. Taxaide Reorganizations and nontaxable trade of stock, Corporate reorganizations. Taxaide Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Cosmetics Not deductible as medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Taxaide , Partly taxable. Taxaide Cost-of-living allowances, Government cost-of-living allowances. Taxaide Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Taxaide Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Taxaide Entertainment expense deduction not allowed, Club dues and membership fees. Taxaide Coupon bonds, Coupon bonds. Taxaide Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Taxaide Coverdell ESAs Additional tax on, Other taxes. Taxaide CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Taxaide Charitable contributions charged to, Credit card. Taxaide Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Taxaide , Credit for child and dependent care expenses. Taxaide Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. Taxaide , Credit for the elderly or the disabled. Taxaide Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Taxaide Credit reports Costs not included in property basis, Settlement costs. Taxaide Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Taxaide , Earned income credit. Taxaide , Credit for child and dependent care expenses. Taxaide , Credit for the elderly or the disabled. Taxaide , Earned income credit. Taxaide , Credit for child and dependent care expenses. Taxaide , Credit for the elderly or the disabled. Taxaide , Earned income credit. Taxaide Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. Taxaide , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Taxaide Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Taxaide Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Taxaide Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Taxaide D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Taxaide , Disaster relief. Taxaide (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Taxaide Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. Taxaide , Childcare providers. Taxaide , Care outside your home. Taxaide (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. Taxaide Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. Taxaide Death of dependent, Death or birth. Taxaide Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Taxaide , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Taxaide Paid by another, Debts paid for you. Taxaide Payoff of debt included in sales transaction, Debt paid off. Taxaide Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Taxaide Refund offset against, Refunds. Taxaide , Offset against debts. Taxaide Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Taxaide Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Taxaide Due dates, Filing for a decedent. Taxaide Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Taxaide Spouse's death, Spouse died during the year. Taxaide , Spouse died. Taxaide Standard deduction, Decedent's final return. Taxaide Transfer of property at death, Other property transactions. Taxaide Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Taxaide Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Taxaide , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Taxaide , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. Taxaide Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Taxaide Interest (see Interest payments) Investment expenses, Investment expenses. Taxaide IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Taxaide (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Taxaide Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Taxaide Performing artists' expenses, Expenses of certain performing artists. Taxaide Prepaid insurance premiums, Prepaid insurance premiums. Taxaide Prescription medicines, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Rental expenses, When to deduct. Taxaide Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Taxaide Car expenses, Depreciation and section 179 deductions. Taxaide Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. Taxaide Stop-smoking programs, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. Taxaide Recording fees, basis to include, Real estate taxes. Taxaide Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Taxaide Nonqualified plans, Nonqualified deferred compensation plans. Taxaide Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Taxaide Delivery services, Private delivery services. Taxaide Business-related travel expense, Table 26-1. Taxaide Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxaide Demutualization of life insurance companies, Demutualization of life insurance companies. Taxaide Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Dependent care Benefits, Dependent care benefits. Taxaide , Dependent Care Benefits Center, Dependent care center. Taxaide Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. Taxaide , Exception for adopted child. Taxaide , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Taxaide (see also Child tax credit) Birth of, Death or birth. Taxaide Born and died within year, Exception. Taxaide , Born and died in 2013. Taxaide Death of, Death or birth. Taxaide Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. Taxaide Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. Taxaide Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Taxaide , Taxpayer identification numbers for aliens. Taxaide Alien dependents, Born and died in 2013. Taxaide Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Taxaide Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Taxaide Deposits, Fees and deposits. Taxaide Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Taxaide Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Taxaide Cars, Depreciation and section 179 deductions. Taxaide Change of use of property, Basis for depreciation. Taxaide Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Taxaide Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. Taxaide Land, no depreciation of, Land. Taxaide Rental property, Depreciation. Taxaide , Depreciation Designated Roth Account Defined. Taxaide , Designated Roth accounts. Taxaide Designated Roth account, Designated Roth accounts. Taxaide , Designated Roth accounts. Taxaide Destroyed records, Destroyed records. Taxaide Diaper service, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Differential wage payments, Differential wage payments. Taxaide Differential wages Wages for reservists Military reserves, Differential wage payments. Taxaide Direct deposit of refunds, Refunds Directors' fees, Corporate director. Taxaide Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Taxaide , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Taxaide Armed forces, Disability. Taxaide Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Taxaide Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Taxaide Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Taxaide Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Taxaide Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Taxaide Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Taxaide Social security and railroad retirement benefits, deductions for, Disability payments. Taxaide Special school or home for, deductibility of medical expense, Table 21-1. Taxaide Medical and Dental Expenses Checklist. Taxaide See Publication 502 for more information about these and other expenses. Taxaide Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Taxaide Workers' compensation, Workers' Compensation Disability Income, Disability income. Taxaide Disability benefits Earned income credit, Form 4029. Taxaide Disability insurance payments Earned income credit, Disability insurance payments. Taxaide Disability, permanent and total disability, Permanent and total disability. Taxaide Disabled Child, Permanently and totally disabled. Taxaide Dependent, Disabled dependent working at sheltered workshop. Taxaide Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Taxaide , Disaster relief payments. Taxaide , Disaster relief. Taxaide (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Taxaide Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Taxaide Unemployment assistance, Types of unemployment compensation. Taxaide Employer's emergency disaster fund, Employer's emergency disaster fund. Taxaide Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Taxaide Grants or payments, Disaster relief grants. Taxaide Replacement of lost or destroyed property, Disaster relief. Taxaide Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Taxaide , Adjusted Basis Disclosure statement, Disclosure statement. Taxaide Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. Taxaide Distributions, Eligible rollover distributions. Taxaide (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). Taxaide Qualified reservist, Qualified reservist distributions. Taxaide Required minimum distributions, Required distributions. Taxaide , Required distributions. Taxaide , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. Taxaide Dividends, Dividends and Other Distributions, Form 1099-DIV. Taxaide , More information. Taxaide (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. Taxaide Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Taxaide Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. Taxaide Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Taxaide Insurance dividends, Dividends on insurance policies. Taxaide Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Taxaide Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Taxaide Qualified, Qualified Dividends, Qualified dividends. Taxaide Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Taxaide Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Taxaide Sold stock, Dividends on stock sold. Taxaide Stockholder debts when canceled as, Stockholder debt. Taxaide Veterans' insurance, Dividends on veterans' insurance. Taxaide Divorced parents, Children of divorced or separated parents (or parents who live apart). Taxaide , Applying this special rule to divorced or separated parents (or parents who live apart). Taxaide Divorced taxpayers, Alimony. Taxaide (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Taxaide Child custody, Custodial parent and noncustodial parent. Taxaide Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Taxaide Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Taxaide , Divorced persons. Taxaide IRAs, Kay Bailey Hutchison Spousal IRA. Taxaide , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Taxaide Mortgage interest, payment as alimony, Divorced or separated individuals. Taxaide Personal exemption, Divorced or separated spouse. Taxaide Real estate taxes, allocation of, Divorced individuals. Taxaide Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Taxaide Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Taxaide Domestic help Withholding, Household workers. Taxaide Domestic help, no exemption for, Housekeepers, maids, or servants. Taxaide
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The Taxaide

Taxaide 1. Taxaide   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. Taxaide For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Taxaide If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Taxaide Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. Taxaide Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Taxaide Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Taxaide Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. Taxaide 3. Taxaide If your organization is a central organization with exempt status, see Group Exemption Letter , later. Taxaide All applications must be signed by an authorized individual. Taxaide Form 1023, Application for Recognition of Exemption. Taxaide   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. Taxaide Form 1024, Application for Recognition of Exemption Under Section 501(a). Taxaide    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. Taxaide , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. Taxaide , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. Taxaide of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Taxaide  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Taxaide Letter application. Taxaide   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. Taxaide See Required Inclusions for the information to include with the letter application. Taxaide Form 1028. Taxaide   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Taxaide You must also submit Form 8718. Taxaide Form 8871. Taxaide    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. Taxaide See Political Organization Income Tax Return , later. Taxaide    Some organizations do not have to use specific application forms. Taxaide The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Taxaide It is also shown in the Organization Reference Chart, later. Taxaide Power of attorney. Taxaide   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. Taxaide The power of attorney must specifically authorize an individual to represent your organization. Taxaide You cannot name an organization, firm, etc. Taxaide as your representative. Taxaide Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Taxaide The categories of individuals who can represent you before the IRS are listed on the form. Taxaide Non-exemption for terrorist organizations. Taxaide   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. Taxaide User fee. Taxaide   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Taxaide If you are filing Form 1023, user fee information is included in Part XI. Taxaide If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Taxaide and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Taxaide Your payment must accompany your request. Taxaide The IRS will not process a request unless the fee has been paid. Taxaide    For the current user fee amount and processing time for applications go to IRS. Taxaide gov and select “Charities and Non-Profits” from the buttons near the top. Taxaide Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. Taxaide You can also call 1-877-829-5500. Taxaide Required Inclusions Employer identification number (EIN). Taxaide   Every exempt organization must have an EIN, whether or not it has any employees. Taxaide An EIN is required before an exemption application is submitted. Taxaide Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. Taxaide The EIN is issued immediately once the application information is validated. Taxaide By telephone at 1-800-829-4933, from 7:00 a. Taxaide m. Taxaide to 7:00 p. Taxaide m. Taxaide local time, Monday through Friday. Taxaide The EIN is provided over the phone to an authorized individual. Taxaide By mailing or faxing Form SS-4, Application for Employer Identification Number. Taxaide If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. Taxaide    Use only one method for each entity so you do not receive more than one EIN for an entity. Taxaide   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Taxaide Organizing documents. Taxaide   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. Taxaide   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Taxaide (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. Taxaide ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. Taxaide Bylaws. Taxaide   Bylaws alone are not organizing documents. Taxaide However, if your organization has adopted bylaws, include a current copy. Taxaide The bylaws need not be signed if submitted as an attachment. Taxaide   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. Taxaide    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Taxaide Conformed copy. Taxaide   A conformed copy is a copy that agrees with the original and all amendments to it. Taxaide If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. Taxaide With either option, the officer must certify that the document is a complete and accurate copy of the original. Taxaide A certificate of incorporation should be approved and dated by an appropriate state official. Taxaide Attachments. Taxaide    When submitting attachments, every attachment should show your organization's name and EIN. Taxaide It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. Taxaide Original documents. Taxaide   Do not submit original documents because they become part of the IRS file and cannot be returned. Taxaide Description of activities. Taxaide   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. Taxaide When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. Taxaide   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Taxaide The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. Taxaide   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Taxaide   Your application should describe completely and in detail your past, present, and planned activities. Taxaide Financial data. Taxaide   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). Taxaide For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Taxaide   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. Taxaide Exempt status established in application. Taxaide   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. Taxaide Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Taxaide If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Taxaide Incomplete application. Taxaide   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. Taxaide The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Taxaide   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. Taxaide   Generally, the user fee will not be refunded if an incomplete application is filed. Taxaide   Additional information may be requested if necessary to clarify the nature of your organization. Taxaide Application made under wrong paragraph of section 501(c). Taxaide   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. Taxaide If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. Taxaide It must also supply any additional information required for the application under the new paragraph. Taxaide Different application form needed. Taxaide   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Taxaide Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Taxaide If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Taxaide   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. Taxaide This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. Taxaide IRS responses. Taxaide   Organizations that submit a complete application will receive an acknowledgment from the IRS. Taxaide Others will receive a letter requesting more information or returning an incomplete application. Taxaide Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Taxaide These letters will be sent out as soon as possible after receipt of the organization's application. Taxaide Withdrawal of application. Taxaide   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. Taxaide However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. Taxaide The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. Taxaide Requests for withholding of information from the public. Taxaide   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Taxaide The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . Taxaide )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. Taxaide Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Taxaide ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Taxaide Be filed with the office where your organization files the documents in which the material to be withheld is contained. Taxaide Where to file. Taxaide   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). Taxaide    Form 8940, Request for Miscellaneous Determination. Taxaide You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Taxaide Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Taxaide See Form 8940 and instructions for more information. Taxaide Requests other than applications. Taxaide Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. Taxaide ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. Taxaide The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Taxaide R. Taxaide B. Taxaide 237. Taxaide Referral to EO Technical. Taxaide   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Taxaide EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Taxaide An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. Taxaide If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. Taxaide Reminder. Taxaide   The law requires payment of a user fee for determination letter requests. Taxaide Go to IRS. Taxaide gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Taxaide Payment must accompany each request. Taxaide Rulings and Determination Letters Elimination of the advance public charity status. Taxaide   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Taxaide Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. Taxaide The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. Taxaide See Elimination of the Advance Ruling Process . Taxaide An organization must describe fully the activities in which it expects to engage. Taxaide This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. Taxaide When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. Taxaide Adverse determination. Taxaide   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. Taxaide An organization can appeal a proposed adverse ruling or determination letter. Taxaide See Appeal Procedures , later. Taxaide Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. Taxaide (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). Taxaide ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. Taxaide If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. Taxaide If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. Taxaide A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. Taxaide Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Taxaide Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. Taxaide When revocation takes effect. Taxaide   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. Taxaide Material change in organization. Taxaide   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. Taxaide Relief from retroactivity. Taxaide   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. Taxaide For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Taxaide R. Taxaide B. Taxaide 126, sec. Taxaide 13 (or later update). Taxaide Foundations. Taxaide   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. Taxaide Written notice. Taxaide   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. Taxaide   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Taxaide The appeal procedures are discussed next. Taxaide Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. Taxaide This process does not apply to determinations issued by EO Technical. Taxaide Your organization must submit a statement of its views fully explaining its reasoning. Taxaide The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. Taxaide Representation. Taxaide   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Taxaide Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Taxaide   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Taxaide Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. Taxaide These forms can be obtained from the IRS. Taxaide For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Taxaide Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. Taxaide If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. Taxaide For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Taxaide The appeal should include the following information. Taxaide The organization's name, address, daytime telephone number, and employer identification number. Taxaide A statement that the organization wants to protest the determination. Taxaide A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Taxaide A statement of facts supporting the organization's position in any contested factual issue. Taxaide A statement outlining the law or other authority the organization is relying on. Taxaide A statement as to whether a conference at the Appeals Office is desired. Taxaide The statement of facts in item 4 must be declared true under penalties of perjury. Taxaide This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. Taxaide ”           Signature. Taxaide   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. Taxaide Be sure the appeal contains all of the information requested. Taxaide Incomplete appeals will be returned for completion. Taxaide If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. Taxaide The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. Taxaide An adverse decision can be appealed to the courts (discussed later). Taxaide The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Taxaide If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Taxaide Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. Taxaide EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. Taxaide Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. Taxaide The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). Taxaide In the case of a late-filed application, requesting relief under Regulations section 301. Taxaide 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). Taxaide The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Taxaide Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. Taxaide The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. Taxaide An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. Taxaide 270-day period. Taxaide   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. Taxaide See Application Procedures , earlier, for information needed to complete Form 1023. Taxaide   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. Taxaide The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. Taxaide Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. Taxaide For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. Taxaide S. Taxaide District Court or the U. Taxaide S. Taxaide Court of Federal Claims. Taxaide Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. Taxaide For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Taxaide In certain situations, your organization can file suit for a declaratory judgment in the U. Taxaide S. Taxaide District Court for the District of Columbia, the U. Taxaide S. Taxaide Court of Federal Claims, or the U. Taxaide S. Taxaide Tax Court. Taxaide This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. Taxaide However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. Taxaide Adverse notice of final determination. Taxaide   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. Taxaide Favorable court rulings - IRS procedure. Taxaide   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. Taxaide Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. Taxaide A central organization is an organization that has one or more subordinates under its general supervision or control. Taxaide A subordinate organization is a chapter, local, post, or unit of a central organization. Taxaide A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. Taxaide A subordinate organization may or may not be incorporated, but it must have an organizing document. Taxaide A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Taxaide A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). Taxaide If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. Taxaide If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. Taxaide If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. Taxaide Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. Taxaide You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Taxaide This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Taxaide A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Taxaide If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. Taxaide It need not forward documents already submitted. Taxaide However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. Taxaide Employer identification number. Taxaide   The central organization must have an EIN before it submits a completed exemption or group exemption application. Taxaide Each subordinate must have its own EIN, even if it has no employees. Taxaide When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Taxaide Information required for subordinate organizations. Taxaide   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. Taxaide The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. Taxaide Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). Taxaide A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Taxaide A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. Taxaide An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. Taxaide A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). Taxaide A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. Taxaide If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). Taxaide For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. Taxaide B. Taxaide 230 and Revenue Procedure 75-50, 1975-2 C. Taxaide B. Taxaide 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Taxaide For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Taxaide B. Taxaide 158, have been met. Taxaide A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Taxaide A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. Taxaide New 501(c)(3) organizations that want to be included. Taxaide   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). Taxaide The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Taxaide Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Taxaide The continued existence of the central organization. Taxaide The continued qualification of the central organization for exemption under section 501(c). Taxaide The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Taxaide The annual filing of an information return (Form 990, for example) by the central organization if required. Taxaide The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. Taxaide Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. Taxaide Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Taxaide A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. Taxaide Subordinates that have changed their names or addresses during the year. Taxaide Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. Taxaide Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. Taxaide An annotated directory of subordinates will not be accepted for this purpose. Taxaide If there were none of the above changes, the central organization must submit a statement to that effect. Taxaide The same information about new subordinates that was required in the initial application for group exemption. Taxaide (This information is listed in items 1 through 10, under Information required for subordinate organizations. Taxaide , earlier. Taxaide ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. Taxaide The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. Taxaide Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. Taxaide When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. Taxaide However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. Taxaide The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Taxaide Prev  Up  Next   Home   More Online Publications