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Turbotax free 2. Turbotax free The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Turbotax free All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Turbotax free However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Turbotax free The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Turbotax free The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Turbotax free Alternative minimum tax. Turbotax free Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Turbotax free Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Turbotax free The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Turbotax free Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Turbotax free An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Turbotax free Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Turbotax free The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Turbotax free When to file. Turbotax free The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Turbotax free The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Turbotax free If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Turbotax free Extension of time to file. Turbotax free A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Turbotax free The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Turbotax free Public Inspection Requirements of Section 501(c)(3) Organizations. Turbotax free Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Turbotax free A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Turbotax free Payment of Tax Estimated tax. Turbotax free A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Turbotax free Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Turbotax free If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Turbotax free Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Turbotax free Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Turbotax free However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Turbotax free If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Turbotax free All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Turbotax free Tax due with Form 990-T. Turbotax free Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Turbotax free Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Turbotax free Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Turbotax free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Turbotax free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Turbotax free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Turbotax free EFTPS is a free service provided by the Department of Treasury. Turbotax free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Turbotax free To get more information about EFTPS or to enroll in EFTPS, visit www. Turbotax free eftps. Turbotax free gov or call 1-800-555-4477. Turbotax free Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Turbotax free Deposits on business days only. Turbotax free If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Turbotax free A business day is any day other than a Saturday, Sunday, or legal holiday. Turbotax free For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Turbotax free The term "legal holiday" means any legal holiday in the District of Columbia. Turbotax free Prev Up Next Home More Online Publications
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Turbotax free 6. Turbotax free How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Turbotax free Free help with your return. Turbotax free You can get free help preparing your return nationwide from IRS-certified volunteers. Turbotax free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Turbotax free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Turbotax free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Turbotax free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Turbotax free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Turbotax free gov, download the IRS2Go app, or call 1-800-906-9887. Turbotax free As part of the TCE program, AARP offers the Tax-Aide counseling program. Turbotax free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Turbotax free aarp. Turbotax free org/money/taxaide or call 1-888-227-7669. Turbotax free For more information on these programs, go to IRS. Turbotax free gov and enter “VITA” in the search box. Turbotax free For more information on these programs, go to IRS. Turbotax free gov and enter “VITA” in the search box. Turbotax free Internet. Turbotax free IRS. Turbotax free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Turbotax free Download the free IRS2Go app from the iTunes app store or from Google Play. Turbotax free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Turbotax free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Turbotax free gov or download the IRS2Go app and select the Refund Status option. Turbotax free The IRS issues more than 9 out of 10 refunds in less than 21 days. Turbotax free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Turbotax free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Turbotax free Use the Interactive Tax Assistant (ITA) to research your tax questions. Turbotax free No need to wait on the phone or stand in line. Turbotax free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Turbotax free When you reach the response screen, you can print the entire interview and the final response for your records. Turbotax free New subject areas are added on a regular basis. Turbotax free Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Turbotax free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Turbotax free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Turbotax free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Turbotax free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Turbotax free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Turbotax free You can also ask the IRS to mail a return or an account transcript to you. Turbotax free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Turbotax free gov or by calling 1-800-908-9946. Turbotax free Tax return and tax account transcripts are generally available for the current year and the past three years. Turbotax free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Turbotax free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Turbotax free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Turbotax free Check the status of your amended return using Where's My Amended Return? Go to IRS. Turbotax free gov and enter Where's My Amended Return? in the search box. Turbotax free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Turbotax free It can take up to 3 weeks from the date you mailed it to show up in our system. Turbotax free Make a payment using one of several safe and convenient electronic payment options available on IRS. Turbotax free gov. Turbotax free Select the Payment tab on the front page of IRS. Turbotax free gov for more information. Turbotax free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Turbotax free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Turbotax free gov. Turbotax free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Turbotax free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Turbotax free gov. Turbotax free Request an Electronic Filing PIN by going to IRS. Turbotax free gov and entering Electronic Filing PIN in the search box. Turbotax free Download forms, instructions and publications, including accessible versions for people with disabilities. Turbotax free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Turbotax free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Turbotax free An employee can answer questions about your tax account or help you set up a payment plan. Turbotax free Before you visit, check the Office Locator on IRS. Turbotax free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Turbotax free If you have a special need, such as a disability, you can request an appointment. Turbotax free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Turbotax free Apply for an Employer Identification Number (EIN). Turbotax free Go to IRS. Turbotax free gov and enter Apply for an EIN in the search box. Turbotax free Read the Internal Revenue Code, regulations, or other official guidance. Turbotax free Read Internal Revenue Bulletins. Turbotax free Sign up to receive local and national tax news and more by email. Turbotax free Just click on “subscriptions” above the search box on IRS. Turbotax free gov and choose from a variety of options. Turbotax free Phone. Turbotax free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Turbotax free Download the free IRS2Go app from the iTunes app store or from Google Play. Turbotax free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Turbotax free gov, or download the IRS2Go app. Turbotax free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Turbotax free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Turbotax free Most VITA and TCE sites offer free electronic filing. Turbotax free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Turbotax free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Turbotax free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Turbotax free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Turbotax free The IRS issues more than 9 out of 10 refunds in less than 21 days. Turbotax free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Turbotax free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Turbotax free Note, the above information is for our automated hotline. Turbotax free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Turbotax free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Turbotax free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Turbotax free It can take up to 3 weeks from the date you mailed it to show up in our system. Turbotax free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Turbotax free You should receive your order within 10 business days. Turbotax free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Turbotax free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Turbotax free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Turbotax free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Turbotax free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Turbotax free Walk-in. Turbotax free You can find a selection of forms, publications and services — in-person. Turbotax free Products. Turbotax free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Turbotax free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Turbotax free Services. Turbotax free You can walk in to your local TAC for face-to-face tax help. Turbotax free An employee can answer questions about your tax account or help you set up a payment plan. Turbotax free Before visiting, use the Office Locator tool on IRS. Turbotax free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Turbotax free Mail. Turbotax free You can send your order for forms, instructions, and publications to the address below. Turbotax free You should receive a response within 10 business days after your request is received. Turbotax free Internal Revenue Service 1201 N. Turbotax free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Turbotax free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Turbotax free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Turbotax free What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Turbotax free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Turbotax free You face (or your business is facing) an immediate threat of adverse action. Turbotax free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Turbotax free If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Turbotax free Here's why we can help: TAS is an independent organization within the IRS. Turbotax free Our advocates know how to work with the IRS. Turbotax free Our services are free and tailored to meet your needs. Turbotax free We have offices in every state, the District of Columbia, and Puerto Rico. Turbotax free How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Turbotax free How else does TAS help taxpayers? TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Turbotax free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Turbotax free Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Turbotax free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Turbotax free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Turbotax free Prev Up Next Home More Online Publications