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Where To File 1040x For 2012

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Where To File 1040x For 2012

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Large Business and International Tax Center

The Large Business and International (LB&I) Division serves corporations, subchapter S corporations, and partnerships with assets greater than $10 million.

LB&I Programs and Resources

Abusive Tax Shelters and Transactions
The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions.

Coordinated Issue Papers - LB&I
Effective January 21, 2014, all LB&I coordinated issue papers are decoordinated.  See 1/21/14 Directive from LB&I Commissioner Maloy for details.

e-file for Large and Mid-Size Corporations
For tax years ending on or after December 31, 2006, corporations that have assets of $10 Million or more are required to electronically file their 1120/1102S income tax returns.  For tax years ending on or after December 31, 2007, foreign corporations with assets of $10 Million or more are required to electronically file their 1120-F income tax returns.

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

LB&I Industry Director Guidance
LB&I Directives provide industry-related and administrative guidance to LB&I examiners to ensure consistent tax administration. The Directives do not establish Service position on legal issues and are not legal guidance.

Pre-Filing Agreement Program
The Pre-Filing Agreement Program is expected to reduce taxpayer burden and make more effective use of IRS resources by resolving or eliminating tax controversy earlier in the examination process.

Schedule M-3 for Reconciling Book to Tax Income
The Treasury Department and IRS are implementing Schedule M-3, “Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More”.
 

Page Last Reviewed or Updated: 18-Mar-2014

The Where To File 1040x For 2012

Where to file 1040x for 2012 Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Where to file 1040x for 2012 Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Where to file 1040x for 2012 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Where to file 1040x for 2012 See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Where to file 1040x for 2012 For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Where to file 1040x for 2012 See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Where to file 1040x for 2012 The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Where to file 1040x for 2012 70 for 2011. Where to file 1040x for 2012 See Distribution of low-cost articles on page 8. Where to file 1040x for 2012 The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Where to file 1040x for 2012 See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Where to file 1040x for 2012 The IRS has created a page on IRS. Where to file 1040x for 2012 gov that includes information about Pub. Where to file 1040x for 2012 598 at www. Where to file 1040x for 2012 irs. Where to file 1040x for 2012 gov/pub598. Where to file 1040x for 2012 Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Where to file 1040x for 2012 Such income is exempt even if the activity is a trade or business. Where to file 1040x for 2012 However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Where to file 1040x for 2012 This publication covers the rules for the tax on unrelated business income of exempt organizations. Where to file 1040x for 2012 It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Where to file 1040x for 2012 All section references in this publication are to the Internal Revenue Code. Where to file 1040x for 2012 Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Where to file 1040x for 2012 Comments and suggestions. Where to file 1040x for 2012   We welcome your comments about this publication and your suggestions for future editions. Where to file 1040x for 2012   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Where to file 1040x for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where to file 1040x for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where to file 1040x for 2012   You can email us at taxforms@irs. Where to file 1040x for 2012 gov. Where to file 1040x for 2012 Please put “publications Comment” on the subject line. Where to file 1040x for 2012 You can also send us comments from www. Where to file 1040x for 2012 irs. Where to file 1040x for 2012 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Where to file 1040x for 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Where to file 1040x for 2012 Prev  Up  Next   Home   More Online Publications