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2005 Tax Preparation

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2005 Tax Preparation

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Optional expedited process for section 501 (c)(4) applications (120 days old as of May 28, 2013)

An optional expedited process is available for certain Section 501(c)(4) applicants. If your organization’s application has been pending for more than 120 days as of May 28, 2013, and your organization’s activities involve possible political campaign intervention or issue advocacy, you may receive a Letter 5228, Application Notification of Expedited 501(c)(4) Option.

As of December 23, 2013, this optional, expedited processing is being offered to all Section 501(c)(4) applicants whose applications indicate that the organization may be involved in political campaign intervention or in providing private benefit to a political party and that otherwise do not present any issue with regard to exempt status.

This webpage is for organizations who were eligible for the original optional expedited process. If you are eligible for the expanded optional expedited process offered on December 23, 2013, see additional information.

If you receive Letter 5228

You will be able to self-certify your organization if you represent to the following:

  • Your organization devotes 60% or more of both spending and time to activities that promote social welfare as defined by Section 501(c)(4).
  • Your organization devotes less than 40% of both spending and time to political campaign intervention.
  • Your organization ensures the above thresholds apply for past, current and future activities.

Self-certify your organization

Please review Letter 5228 and follow the instructions. Sign and return pages 4-5 within 45 days from the date of your letter. IRS will send you a favorable determination letter within two weeks after we receive your signed representations.

If you think you should have received a letter

If you did not receive Letter 5228 but believe your organization is eligible for the expedited 501(c)(4) option because your case was older than 120 days old as of May 28, 2013 and involved the issues discussed above, you should make sure you meet the eligibility criteria listed in Letter 5228, then call 877-829-5500.

Related Item

Expanded Optional Expedited Approval Process for 501(c)(4)s

Page Last Reviewed or Updated: 03-Jan-2014

The 2005 Tax Preparation

2005 tax preparation Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. 2005 tax preparation Tax questions. 2005 tax preparation How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2005 tax preparation How To Use This Workbook You can use this workbook by following these five steps. 2005 tax preparation Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. 2005 tax preparation Know the definitions of adjusted basis and fair market value, discussed below. 2005 tax preparation Fill out Schedules 1 through 6. 2005 tax preparation Read the Instructions for Form 4684. 2005 tax preparation Fill out Form 4684 using the information you entered in Schedules 1 through 6. 2005 tax preparation Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. 2005 tax preparation Take what's in each row of. 2005 tax preparation . 2005 tax preparation . 2005 tax preparation And enter it on Form 4684. 2005 tax preparation . 2005 tax preparation . 2005 tax preparation Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. 2005 tax preparation   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. 2005 tax preparation If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 2005 tax preparation If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 2005 tax preparation Fair market value. 2005 tax preparation   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. 2005 tax preparation When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. 2005 tax preparation Deduction limits. 2005 tax preparation   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. 2005 tax preparation See the Instructions for Form 4684, Section B. 2005 tax preparation If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. 2005 tax preparation   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. 2005 tax preparation Employee property is property used in performing services as an employee. 2005 tax preparation Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 2005 tax preparation You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2005 tax preparation NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2005 tax preparation Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2005 tax preparation You can email us at taxforms@irs. 2005 tax preparation gov. 2005 tax preparation Please put “Publications Comment” on the subject line. 2005 tax preparation You can also send us comments from www. 2005 tax preparation irs. 2005 tax preparation gov/formspubs/. 2005 tax preparation Select “Comment on Tax Forms and Publications” under “Information about. 2005 tax preparation ” 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. 2005 tax preparation Ordering forms and publications. 2005 tax preparation   Visit www. 2005 tax preparation irs. 2005 tax preparation gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2005 tax preparation Internal Revenue Service 1201 N. 2005 tax preparation Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2005 tax preparation   If you have a tax question, check the information available on IRS. 2005 tax preparation gov or call 1-800-829-1040. 2005 tax preparation We cannot answer tax questions sent to either of the above addresses. 2005 tax preparation How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2005 tax preparation By selecting the method that is best for you, you will have quick and easy access to tax help. 2005 tax preparation Free help with your return. 2005 tax preparation   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2005 tax preparation The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2005 tax preparation 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. 2005 tax preparation To find the nearest VITA or TCE site, visit IRS. 2005 tax preparation gov or call 1-800-906-9887 or 1-800-829-1040. 2005 tax preparation   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2005 tax preparation To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2005 tax preparation aarp. 2005 tax preparation org/money/taxaide. 2005 tax preparation   For more information on these programs, go to IRS. 2005 tax preparation gov and enter keyword “VITA” in the upper right-hand corner. 2005 tax preparation Internet. 2005 tax preparation You can access the IRS website at IRS. 2005 tax preparation gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. 2005 tax preparation Go to IRS. 2005 tax preparation gov and click on Where's My Refund. 2005 tax preparation Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2005 tax preparation If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2005 tax preparation Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2005 tax preparation E-file your return. 2005 tax preparation Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2005 tax preparation Download forms, including talking tax forms, instructions, and publications. 2005 tax preparation Order IRS products online. 2005 tax preparation Research your tax questions online. 2005 tax preparation Search publications online by topic or keyword. 2005 tax preparation Use the online Internal Revenue Code, regulations, or other official guidance. 2005 tax preparation View Internal Revenue Bulletins (IRBs) published in the last few years. 2005 tax preparation Figure your withholding allowances using the withholding calculator online at www. 2005 tax preparation irs. 2005 tax preparation gov/individuals. 2005 tax preparation Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 2005 tax preparation irs. 2005 tax preparation gov/individuals. 2005 tax preparation Sign up to receive local and national tax news by email. 2005 tax preparation Get information on starting and operating a small business. 2005 tax preparation Phone. 2005 tax preparation Many services are available by phone. 2005 tax preparation   Ordering forms, instructions, and publications. 2005 tax preparation Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2005 tax preparation You should receive your order within 10 days. 2005 tax preparation Asking tax questions. 2005 tax preparation Call the IRS with your tax questions at 1-800-829-1040. 2005 tax preparation Solving problems. 2005 tax preparation You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2005 tax preparation An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2005 tax preparation Call your local Taxpayer Assistance Center for an appointment. 2005 tax preparation To find the number, go to www. 2005 tax preparation irs. 2005 tax preparation gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2005 tax preparation TTY/TDD equipment. 2005 tax preparation If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2005 tax preparation TeleTax topics. 2005 tax preparation Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2005 tax preparation Refund information. 2005 tax preparation You can check the status of your refund on the new IRS phone app. 2005 tax preparation Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. 2005 tax preparation IRS2Go is a new way to provide you with information and tools. 2005 tax preparation To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2005 tax preparation Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2005 tax preparation If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2005 tax preparation Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2005 tax preparation If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 2005 tax preparation Other refund information. 2005 tax preparation To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2005 tax preparation Evaluating the quality of our telephone services. 2005 tax preparation To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2005 tax preparation One method is for a second IRS representative to listen in on or record random telephone calls. 2005 tax preparation Another is to ask some callers to complete a short survey at the end of the call. 2005 tax preparation Walk-in. 2005 tax preparation Many products and services are available on a walk-in basis. 2005 tax preparation   Products. 2005 tax preparation You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2005 tax preparation Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 2005 tax preparation Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2005 tax preparation Services. 2005 tax preparation You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2005 tax preparation An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2005 tax preparation If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2005 tax preparation No appointment is necessary—just walk in. 2005 tax preparation If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2005 tax preparation A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2005 tax preparation If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2005 tax preparation All other issues will be handled without an appointment. 2005 tax preparation To find the number of your local office, go to  www. 2005 tax preparation irs. 2005 tax preparation gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2005 tax preparation Mail. 2005 tax preparation You can send your order for forms, instructions, and publications to the address below. 2005 tax preparation You should receive a response within 10 days after your request is received. 2005 tax preparation  Internal Revenue Service 1201 N. 2005 tax preparation Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2005 tax preparation   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2005 tax preparation Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2005 tax preparation We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 2005 tax preparation Remember, the worst thing you can do is nothing at all. 2005 tax preparation   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 2005 tax preparation You face (or your business is facing) an immediate threat of adverse action. 2005 tax preparation You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 2005 tax preparation   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2005 tax preparation You will be assigned to one advocate who will be with you at every turn. 2005 tax preparation We have offices in every state, the District of Columbia, and Puerto Rico. 2005 tax preparation Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2005 tax preparation And our services are always free. 2005 tax preparation   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2005 tax preparation Our tax toolkit at www. 2005 tax preparation TaxpayerAdvocate. 2005 tax preparation irs. 2005 tax preparation gov can help you understand these rights. 2005 tax preparation   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 2005 tax preparation irs. 2005 tax preparation gov/advocate. 2005 tax preparation You can also call our toll-free number at 1-877-777-4778. 2005 tax preparation   TAS also handles large-scale or systemic problems that affect many taxpayers. 2005 tax preparation If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2005 tax preparation irs. 2005 tax preparation gov/advocate. 2005 tax preparation Low Income Taxpayer Clinics (LITCs). 2005 tax preparation   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2005 tax preparation Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2005 tax preparation These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 2005 tax preparation Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2005 tax preparation For more information and to find a clinic near you, see the LITC page at www. 2005 tax preparation irs. 2005 tax preparation gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2005 tax preparation This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2005 tax preparation Free tax services. 2005 tax preparation   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2005 tax preparation Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2005 tax preparation The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2005 tax preparation The majority of the information and services listed in this publication are available to you free of charge. 2005 tax preparation If there is a fee associated with a resource or service, it is listed in the publication. 2005 tax preparation   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2005 tax preparation DVD for tax products. 2005 tax preparation You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2005 tax preparation Prior-year forms, instructions, and publications. 2005 tax preparation Tax Map: an electronic research tool and finding aid. 2005 tax preparation Tax law frequently asked questions. 2005 tax preparation Tax Topics from the IRS telephone response system. 2005 tax preparation Internal Revenue Code—Title 26 of the U. 2005 tax preparation S. 2005 tax preparation Code. 2005 tax preparation Links to other Internet based Tax Research Materials. 2005 tax preparation Fill-in, print, and save features for most tax forms. 2005 tax preparation Internal Revenue Bulletins. 2005 tax preparation Toll-free and email technical support. 2005 tax preparation Two releases during the year. 2005 tax preparation  – The first release will ship the beginning of January 2012. 2005 tax preparation  – The final release will ship the beginning of March 2012. 2005 tax preparation Purchase the DVD from National Technical Information Service (NTIS) at www. 2005 tax preparation irs. 2005 tax preparation gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 2005 tax preparation Prev  Up  Next   Home   More Online Publications