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E-file 2012

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E-file 2012

E-file 2012 Publication 557 - Additional Material Table of Contents Appendix. E-file 2012 Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. E-file 2012 Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. E-file 2012 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. E-file 2012 No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. E-file 2012 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. E-file 2012 Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. E-file 2012 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. E-file 2012 , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. E-file 2012 Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. E-file 2012 Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. E-file 2012    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. E-file 2012 Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). E-file 2012    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. E-file 2012    4Deductible as a business expense to the extent allowed by section 192. E-file 2012    5Deductible as a business expense to the extent allowed by section 194A. E-file 2012 6Application is by letter to the address shown on Form 8718. E-file 2012 A copy of the organizing document should be attached and the letter should be signed by an officer. E-file 2012    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. E-file 2012    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). E-file 2012    9Although the organization files a partnership return, all distributions are deemed dividends. E-file 2012 The members are not entitled to pass through treatment of the organization's income or expenses. E-file 2012    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). E-file 2012    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). E-file 2012    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). E-file 2012 Use Form 1024 if applying for recognition under section 501(c)(4). E-file 2012    13See section 501(c)(29) for details. E-file 2012    14See Revenue Procedure 2012-11, sec. E-file 2012 4. E-file 2012 01, 2012-7 I. E-file 2012 R. E-file 2012 B. E-file 2012 368, for details. E-file 2012 Appendix. E-file 2012 Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. E-file 2012 You should bear in mind that requirements for these instruments may vary under applicable state law. E-file 2012 See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. E-file 2012 DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . E-file 2012 Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. E-file 2012 Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. E-file 2012 Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. E-file 2012 No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. E-file 2012 Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. E-file 2012   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. E-file 2012 ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. E-file 2012 Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. E-file 2012   In witness whereof, we have hereunto subscribed our names this day of , 20. E-file 2012 Appendix. E-file 2012 Sample Articles of Organization, continued Draft B The Charitable Trust. E-file 2012 Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. E-file 2012 ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. E-file 2012 Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. E-file 2012 The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. E-file 2012 Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. E-file 2012 No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. E-file 2012 No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. E-file 2012 b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. E-file 2012 On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. E-file 2012 The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. E-file 2012 Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. E-file 2012 The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. E-file 2012 c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. E-file 2012 It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. E-file 2012 d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. E-file 2012 Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. E-file 2012 An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. E-file 2012 All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. E-file 2012 Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. E-file 2012 The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. E-file 2012 Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. E-file 2012 Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. E-file 2012  None of the trustees shall be required to furnish any bond or surety. E-file 2012 None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. E-file 2012  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. E-file 2012 A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. E-file 2012  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. E-file 2012 Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. E-file 2012 a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. E-file 2012 No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. E-file 2012 b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. E-file 2012 c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. E-file 2012 d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. E-file 2012 e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. E-file 2012 f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. E-file 2012 Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. E-file 2012 Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. E-file 2012 Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. E-file 2012 Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. E-file 2012 No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. E-file 2012 No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. E-file 2012 Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . E-file 2012 Trustee Trustee Prev  Up  Next   Home   More Online Publications
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IRS Warns of Pervasive Telephone Scam

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IR-2013-84, Oct. 31, 2013

WASHINGTON — The Internal Revenue Service today warned consumers about a sophisticated phone scam targeting taxpayers, including recent immigrants, throughout the country.

Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting.

“This scam has hit taxpayers in nearly every state in the country.  We want to educate taxpayers so they can help protect themselves.  Rest assured, we do not and will not ask for credit card numbers over the phone, nor request a pre-paid debit card or wire transfer,” says IRS Acting Commissioner Danny Werfel. “If someone unexpectedly calls claiming to be from the IRS and threatens police arrest, deportation or license revocation if you don’t pay immediately, that is a sign that it really isn’t the IRS calling.” Werfel noted that the first IRS contact with taxpayers on a tax issue is likely to occur via mail

Other characteristics of this scam include:

  • Scammers use fake names and IRS badge numbers. They generally use common names and surnames to identify themselves.
  • Scammers may be able to recite the last four digits of a victim’s Social Security Number.
  • Scammers spoof the IRS toll-free number on caller ID to make it appear that it’s the IRS calling.
  • Scammers sometimes send bogus IRS emails to some victims to support their bogus calls.
  • Victims hear background noise of other calls being conducted to mimic a call site.
  • After threatening victims with jail time or driver’s license revocation, scammers hang up and others soon call back pretending to be from the local police or DMV, and the caller ID supports their claim.

If you get a phone call from someone claiming to be from the IRS, here’s what you should do:

  • If you know you owe taxes or you think you might owe taxes, call the IRS at 1.800.829.1040. The IRS employees at that line can help you with a payment issue – if there really is such an issue.
  • If you know you don’t owe taxes or have no reason to think that you owe any taxes (for example, you’ve never received a bill or the caller made some bogus threats as described above), then call and report the incident to the Treasury Inspector General for Tax Administration at 1.800.366.4484.
  • If you’ve been targeted by this scam, you should also contact the Federal Trade Commission and use their “FTC Complaint Assistant” at FTC.gov.  Please add "IRS Telephone Scam" to the comments of your complaint.

Taxpayers should be aware that there are other unrelated scams (such as a lottery sweepstakes) and solicitations (such as debt relief) that fraudulently claim to be from the IRS.

The IRS encourages taxpayers to be vigilant against phone and email scams that use the IRS as a lure. The IRS does not initiate contact with taxpayers by email to request personal or financial information.  This includes any type of electronic communication, such as text messages and social media channels. The IRS also does not ask for PINs, passwords or similar confidential access information for credit card, bank or other financial accounts. Recipients should not open any attachments or click on any links contained in the message. Instead, forward the e-mail to phishing@irs.gov.

More information on how to report phishing scams involving the IRS is available on the genuine IRS website, IRS.gov.

You can reblog the IRS tax scam alert via Tumblr.

 

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Page Last Reviewed or Updated: 01-Nov-2013

The E-file 2012

E-file 2012 5. E-file 2012   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. E-file 2012 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. E-file 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. E-file 2012 Free help with your tax return. E-file 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. E-file 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. E-file 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. E-file 2012 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. E-file 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. E-file 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. E-file 2012 gov, download the IRS2Go app, or call 1-800-906-9887. E-file 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. E-file 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. E-file 2012 aarp. E-file 2012 org/money/taxaide or call 1-888-227-7669. E-file 2012 For more information on these programs, go to IRS. E-file 2012 gov and enter “VITA” in the search box. E-file 2012 Internet. E-file 2012    IRS. E-file 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. E-file 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. E-file 2012 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. E-file 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. E-file 2012 gov or download the IRS2Go app and select the Refund Status option. E-file 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. E-file 2012 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. E-file 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. E-file 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. E-file 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. E-file 2012 No need to wait on the phone or stand in line. E-file 2012 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. E-file 2012 When you reach the response screen, you can print the entire interview and the final response for your records. E-file 2012 New subject areas are added on a regular basis. E-file 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. E-file 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. E-file 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. E-file 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. E-file 2012 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. E-file 2012 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. E-file 2012 You can also ask the IRS to mail a return or an account transcript to you. E-file 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. E-file 2012 gov or by calling 1-800-908-9946. E-file 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. E-file 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. E-file 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. E-file 2012 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. E-file 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. E-file 2012 gov and enter Where's My Amended Return? in the search box. E-file 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. E-file 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. E-file 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. E-file 2012 gov. E-file 2012 Select the Payment tab on the front page of IRS. E-file 2012 gov for more information. E-file 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. E-file 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. E-file 2012 gov. E-file 2012 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. E-file 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. E-file 2012 gov. E-file 2012 Request an Electronic Filing PIN by going to IRS. E-file 2012 gov and entering Electronic Filing PIN in the search box. E-file 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. E-file 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. E-file 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. E-file 2012 An employee can answer questions about your tax account or help you set up a payment plan. E-file 2012 Before you visit, check the Office Locator on IRS. E-file 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. E-file 2012 If you have a special need, such as a disability, you can request an appointment. E-file 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. E-file 2012 Apply for an Employer Identification Number (EIN). E-file 2012 Go to IRS. E-file 2012 gov and enter Apply for an EIN in the search box. E-file 2012 Read the Internal Revenue Code, regulations, or other official guidance. E-file 2012 Read Internal Revenue Bulletins. E-file 2012 Sign up to receive local and national tax news and more by email. E-file 2012 Just click on “subscriptions” above the search box on IRS. E-file 2012 gov and choose from a variety of options. E-file 2012 Phone. E-file 2012    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. E-file 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. E-file 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. E-file 2012 gov, or download the IRS2Go app. E-file 2012 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. E-file 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. E-file 2012 Most VITA and TCE sites offer free electronic filing. E-file 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. E-file 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. E-file 2012 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. E-file 2012 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. E-file 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. E-file 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. E-file 2012 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. E-file 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. E-file 2012 Note, the above information is for our automated hotline. E-file 2012 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. E-file 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. E-file 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. E-file 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. E-file 2012 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). E-file 2012 You should receive your order within 10 business days. E-file 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. E-file 2012 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. E-file 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. E-file 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. E-file 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. E-file 2012 Mail. E-file 2012   You can send your order for forms, instructions, and publications to the address below. E-file 2012 You should receive a response within 10 business days after your request is received. E-file 2012 Internal Revenue Service 1201 N. E-file 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. E-file 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. E-file 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. E-file 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. E-file 2012 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. E-file 2012 You face (or your business is facing) an immediate threat of adverse action. E-file 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. E-file 2012   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. E-file 2012 Here's why we can help: TAS is an independent organization within the IRS. E-file 2012 Our advocates know how to work with the IRS. E-file 2012 Our services are free and tailored to meet your needs. E-file 2012 We have offices in every state, the District of Columbia, and Puerto Rico. E-file 2012   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 www. E-file 2012 irs. E-file 2012 gov/Advocate, or call us toll-free at 1-877-777-4778. E-file 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. E-file 2012 If you know of one of these broad issues, please report it to us through our Systemic Advisory Management System at www. E-file 2012 irs. E-file 2012 gov/Advocate/Systemic-Advocacy-Management-System-SAMS. E-file 2012 Low Income Taxpayer Clinics. E-file 2012    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. E-file 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. E-file 2012 Visit www. E-file 2012 irs. E-file 2012 gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. E-file 2012 Prev  Up  Next   Home   More Online Publications