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1040 2012 1. 1040 2012 Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). 1040 2012 These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). 1040 2012 In addition, the following are subject to the tax on unrelated business income. 1040 2012 Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). 1040 2012 State and municipal colleges and universities. 1040 2012 Qualified state tuition programs. 1040 2012 Medical savings accounts (MSAs) described in section 220(d). 1040 2012 Coverdell savings accounts described in section 530. 1040 2012 U. 1040 2012 S. 1040 2012 instrumentalities. 1040 2012 A corporation that is a U. 1040 2012 S. 1040 2012 instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. 1040 2012 Colleges and universities. 1040 2012 Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. 1040 2012 As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). 1040 2012 The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. 1040 2012 It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. 1040 2012 If the business activity is unrelated, the income in both instances will be subject to the tax. 1040 2012 If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. 1040 2012 Title-holding corporations. 1040 2012 When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. 1040 2012 Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. 1040 2012 However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. 1040 2012 Example. 1040 2012 X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. 1040 2012 During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. 1040 2012 X also receives $100,000 from source N, which is not related to A's exempt function. 1040 2012 X and A file a consolidated return for the tax year. 1040 2012 X has unrelated business income of $100,000. 1040 2012 Prev Up Next Home More Online Publications
Contact My Local Office in Rhode Island
Face-to-face Tax Help
IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.
Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.
We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.
If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.
Caution: Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.
Multilingual assistance is available in every office. Hours of operation are subject to change.
Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.
||Days/Hours of Service
||380 Westminster St.
Providence, RI 02903
Monday-Friday - 8:30 a.m.-4:30 p.m.
||60 Quaker Ln.
Warwick, RI 02886
Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
For information on where to file your tax return please see Where to File Addresses.
The Taxpayer Advocate Service: Call (401) 528-1921 in Providence or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.
IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.
For more information about these program for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:
Internal Revenue Service
380 Westminster Street
Providence, RI 02903
For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:
Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.
Page Last Reviewed or Updated: 28-Mar-2014
The 1040 2012
1040 2012 Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. 1040 2012 General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. 1040 2012 S. 1040 2012 Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. 1040 2012 S. 1040 2012 Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. 1040 2012 Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. 1040 2012 S. 1040 2012 Individual Income Tax Return Sch. 1040 2012 A & B Itemized Deductions & Interest and Ordinary Dividends Sch. 1040 2012 C Profit or Loss From Business Sch. 1040 2012 C-EZ Net Profit From Business Sch. 1040 2012 D Capital Gains and Losses Sch. 1040 2012 E Supplemental Income and Loss Sch. 1040 2012 F Profit or Loss From Farming Sch. 1040 2012 H Household Employment Taxes Sch. 1040 2012 J Income Averaging for Farmers and Fishermen Sch. 1040 2012 R Credit for the Elderly or the Disabled Sch. 1040 2012 SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. 1040 2012 S. 1040 2012 Individual Income Tax Return 1065 U. 1040 2012 S. 1040 2012 Return of Partnership Income Sch. 1040 2012 D Capital Gains and Losses Sch. 1040 2012 K-1 Partner's Share of Income, Deductions, Credits, etc. 1040 2012 1120 U. 1040 2012 S. 1040 2012 Corporation Income Tax Return Sch. 1040 2012 D Capital Gains and Losses 1120S U. 1040 2012 S. 1040 2012 Income Tax Return for an S Corporation Sch. 1040 2012 D Capital Gains and Losses and Built-In Gains Sch. 1040 2012 K-1 Shareholder's Share of Income, Deductions, Credits, etc. 1040 2012 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. 1040 2012 S. 1040 2012 Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev Up Next Home More Online Publications