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File Back TaxFile back tax 2. File back tax 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. File back tax 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. File back tax However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. File back tax The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). File back tax The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. File back tax Alternative minimum tax. File back tax Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. File back tax 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. File back tax The obligation to file Form 990-T is in addition to the obligation to file any other required returns. File back tax Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. File back tax An exempt organization must report income from all its unrelated businesses on a single Form 990-T. File back tax 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. File back tax 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. File back tax When to file. File back tax 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. File back tax 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. File back tax If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. File back tax Extension of time to file. File back tax 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. File back tax 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. File back tax Public Inspection Requirements of Section 501(c)(3) Organizations. File back tax 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. File back tax 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. File back tax Payment of Tax Estimated tax. File back tax 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. File back tax Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. File back tax If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. File back tax Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. File back tax 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. File back tax 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. File back tax 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. File back tax All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. File back tax Tax due with Form 990-T. File back tax 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). File back tax 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). File back tax Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. File back tax Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File back tax 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. File back tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File back tax EFTPS is a free service provided by the Department of Treasury. File back tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File back tax To get more information about EFTPS or to enroll in EFTPS, visit www. File back tax eftps. File back tax gov or call 1-800-555-4477. File back tax Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. File back tax Deposits on business days only. File back tax 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. File back tax A business day is any day other than a Saturday, Sunday, or legal holiday. File back tax 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). File back tax The term "legal holiday" means any legal holiday in the District of Columbia. File back tax Prev Up Next Home More Online Publications
Replace Your Vital Documents
Fortunately, you can replace most important personal records. Use these links as a starting point.
- Address Change – When you move, be sure to change your address with the Post Office, IRS, and other government agencies, so that you'll continue to receive mail and any government benefits at your new location.
- Birth, Marriage, and Death Certificates – Get records based on the location of the birth, death, marriage, or divorce.
- Damaged Money – The Treasury Department will exchange mutilated or damaged U.S. currency.
- Drivers' Licenses and Vehicle Registration – Find your state's motor vehicle department to get or replace your driver's license, and register your car.
- Federal Civilian Personnel Records – Go to the National Archives website for guidance on requesting personnel records for former federal civilian employees. Current federal workers can get personnel records from their human resources office.
- Green Card Replacement – Get instructions on how to replace a lost, stolen, or damaged permanent resident card (green card).
- Medicare Card Replacement – Learn how to replace a lost, stolen, or damaged Medicare card.
- Military Service Records – Get copies of military service records, to prove military service or to research genealogy.
- Passport – Report your lost or stolen passport immediately. Contact the nearest U.S. embassy or consulate if your passport is lost or stolen overseas.
- Replace a Savings Bond – Replace lost, stolen, or destroyed paper savings bonds.
- Saving Family Treasures – The National Archives provides guidelines for the care for some of the more common materials affected by natural disasters or other emergencies.
- School Records – Contact your former school or the appropriate school district if the school has closed.
- Social Security Card Replacement – Learn how to replace your lost or stolen Social Security card.
- Tax Return – Request a copy of your federal tax return from the Internal Revenue Service (IRS).