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Filing 2009 Taxes In 2013

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Filing 2009 Taxes In 2013

Filing 2009 taxes in 2013 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. Filing 2009 taxes in 2013 Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Filing 2009 taxes in 2013 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Filing 2009 taxes in 2013 See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Filing 2009 taxes in 2013 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. Filing 2009 taxes in 2013 See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Filing 2009 taxes in 2013 The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Filing 2009 taxes in 2013 70 for 2011. Filing 2009 taxes in 2013 See Distribution of low-cost articles on page 8. Filing 2009 taxes in 2013 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. Filing 2009 taxes in 2013 See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Filing 2009 taxes in 2013 The IRS has created a page on IRS. Filing 2009 taxes in 2013 gov that includes information about Pub. Filing 2009 taxes in 2013 598 at www. Filing 2009 taxes in 2013 irs. Filing 2009 taxes in 2013 gov/pub598. Filing 2009 taxes in 2013 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. Filing 2009 taxes in 2013 Such income is exempt even if the activity is a trade or business. Filing 2009 taxes in 2013 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. Filing 2009 taxes in 2013 This publication covers the rules for the tax on unrelated business income of exempt organizations. Filing 2009 taxes in 2013 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). Filing 2009 taxes in 2013 All section references in this publication are to the Internal Revenue Code. Filing 2009 taxes in 2013 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. Filing 2009 taxes in 2013 Comments and suggestions. Filing 2009 taxes in 2013   We welcome your comments about this publication and your suggestions for future editions. Filing 2009 taxes in 2013   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Filing 2009 taxes in 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2009 taxes in 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2009 taxes in 2013   You can email us at taxforms@irs. Filing 2009 taxes in 2013 gov. Filing 2009 taxes in 2013 Please put “publications Comment” on the subject line. Filing 2009 taxes in 2013 You can also send us comments from www. Filing 2009 taxes in 2013 irs. Filing 2009 taxes in 2013 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Filing 2009 taxes in 2013 ”   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. Filing 2009 taxes in 2013 Prev  Up  Next   Home   More Online Publications
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The Filing 2009 Taxes In 2013

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