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Free Federal And State Tax E File

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Free Federal And State Tax E File

Free federal and state tax e file Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Free federal and state tax e file The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Free federal and state tax e file Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Free federal and state tax e file Exclusion or deduction. Free federal and state tax e file   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Free federal and state tax e file Your employer can tell you whether your benefit plan qualifies. Free federal and state tax e file To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Free federal and state tax e file You cannot use Form 1040EZ. Free federal and state tax e file   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Free federal and state tax e file Therefore, you would not get an exclusion from wages. Free federal and state tax e file Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Free federal and state tax e file To claim the deduction, you must use Form 2441. Free federal and state tax e file   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Free federal and state tax e file Statement for employee. Free federal and state tax e file   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Free federal and state tax e file Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Free federal and state tax e file Qualifying person(s). Free federal and state tax e file   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Free federal and state tax e file If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Free federal and state tax e file Your disabled spouse who is not physically or mentally able to care for himself or herself. Free federal and state tax e file Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Free federal and state tax e file Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Free federal and state tax e file For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Free federal and state tax e file Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Free federal and state tax e file Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Free federal and state tax e file   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Free federal and state tax e file   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Free federal and state tax e file Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Free federal and state tax e file Supplemental security income (SSI) payments. Free federal and state tax e file   Social security benefits do not include SSI payments, which are not taxable. Free federal and state tax e file Do not include these payments in your income. Free federal and state tax e file Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Free federal and state tax e file You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Free federal and state tax e file Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Free federal and state tax e file You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Free federal and state tax e file For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Free federal and state tax e file Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Free federal and state tax e file Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free federal and state tax e file For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Free federal and state tax e file Retirement and profit-sharing plans. Free federal and state tax e file   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Free federal and state tax e file The payments must be reported as a pension or annuity. Free federal and state tax e file Accrued leave payment. Free federal and state tax e file   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Free federal and state tax e file The payment is not a disability payment. Free federal and state tax e file Include it in your income in the tax year you receive it. Free federal and state tax e file See Publication 525, Taxable and Nontaxable Income, for more information. Free federal and state tax e file Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Free federal and state tax e file For information about military and government disability pensions, see Publication 525. Free federal and state tax e file VA disability benefits. Free federal and state tax e file   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Free federal and state tax e file If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Free federal and state tax e file   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Free federal and state tax e file These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Free federal and state tax e file Other Payments You may receive other payments that are related to your disability. Free federal and state tax e file The following payments are not taxable. Free federal and state tax e file Benefit payments from a public welfare fund, such as payments due to blindness. Free federal and state tax e file Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Free federal and state tax e file Compensatory (but not punitive) damages for physical injury or physical sickness. Free federal and state tax e file Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Free federal and state tax e file Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Free federal and state tax e file Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Free federal and state tax e file Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Free federal and state tax e file More detailed information can be found in Publication 525. Free federal and state tax e file Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Free federal and state tax e file Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Free federal and state tax e file These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Free federal and state tax e file This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Free federal and state tax e file For more information, see Publication 525. Free federal and state tax e file Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Free federal and state tax e file You must use Schedule A (Form 1040) to itemize your deductions. Free federal and state tax e file See your form instructions for information on the standard deduction and the deductions you can itemize. Free federal and state tax e file The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Free federal and state tax e file Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Free federal and state tax e file Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Free federal and state tax e file They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Free federal and state tax e file You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Free federal and state tax e file 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Free federal and state tax e file The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Free federal and state tax e file For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Free federal and state tax e file Artificial limbs, contact lenses, eyeglasses, and hearing aids. Free federal and state tax e file The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Free federal and state tax e file Cost and repair of special telephone equipment for hearing-impaired persons. Free federal and state tax e file Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Free federal and state tax e file ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Free federal and state tax e file Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Free federal and state tax e file This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Free federal and state tax e file Premiums for qualified long-term care insurance, up to certain amounts. Free federal and state tax e file Improvements to a home that do not increase its value if the main purpose is medical care. Free federal and state tax e file An example is constructing entrance or exit ramps. Free federal and state tax e file Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Free federal and state tax e file See Publication 502 for more information. Free federal and state tax e file Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Free federal and state tax e file If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Free federal and state tax e file 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Free federal and state tax e file You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Free federal and state tax e file Impairment-related expenses defined. Free federal and state tax e file   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Free federal and state tax e file Publication 502 contains more detailed information. Free federal and state tax e file Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Free federal and state tax e file Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Free federal and state tax e file To qualify, you must pay these expenses so you can work or look for work. Free federal and state tax e file The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Free federal and state tax e file You can claim the credit on Form 1040 or 1040A. Free federal and state tax e file You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Free federal and state tax e file You figure the credit on Form 2441. Free federal and state tax e file For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Free federal and state tax e file Publication 503, Child and Dependent Care Expenses, contains more detailed information. Free federal and state tax e file Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Free federal and state tax e file S. Free federal and state tax e file citizen or a resident alien and either of the following apply. Free federal and state tax e file You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Free federal and state tax e file You can claim the credit on Form 1040 or 1040A. Free federal and state tax e file You figure the credit on Schedule R. Free federal and state tax e file For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Free federal and state tax e file Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Free federal and state tax e file Earned Income Credit This credit is based on the amount of your earned income. Free federal and state tax e file You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Free federal and state tax e file To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Free federal and state tax e file If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Free federal and state tax e file You cannot use Form 1040EZ if you have a qualifying child. Free federal and state tax e file Qualifying child. Free federal and state tax e file   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Free federal and state tax e file Earned income. Free federal and state tax e file   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Free federal and state tax e file However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free federal and state tax e file More information. Free federal and state tax e file   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Free federal and state tax e file Publication 596, Earned Income Credit (EIC), contains more detailed information. Free federal and state tax e file Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Free federal and state tax e file A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Free federal and state tax e file This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Free federal and state tax e file In this case you do not have to pay employment taxes on the amount you pay. Free federal and state tax e file But if you control what work is done and how it is done, the worker is your employee. Free federal and state tax e file If you possess the right to discharge a worker, that worker is generally considered to be your employee. Free federal and state tax e file If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Free federal and state tax e file To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Free federal and state tax e file Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Free federal and state tax e file Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Free federal and state tax e file For more information, see chapter 7 of Publication 535, Business Expenses. Free federal and state tax e file Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Free federal and state tax e file The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Free federal and state tax e file See Form 8826, Disabled Access Credit, for more information. Free federal and state tax e file Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Free federal and state tax e file One targeted group consists of vocational rehabilitation referrals. Free federal and state tax e file These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Free federal and state tax e file See Form 5884, Work Opportunity Credit. Free federal and state tax e file How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free federal and state tax e file Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free federal and state tax e file Free help with your tax return. Free federal and state tax e file   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free federal and state tax e file The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free federal and state tax e file The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free federal and state tax e file 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. Free federal and state tax e file Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free federal and state tax e file To find the nearest VITA or TCE site, visit IRS. Free federal and state tax e file gov or call 1-800-906-9887. Free federal and state tax e file   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free federal and state tax e file To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free federal and state tax e file aarp. Free federal and state tax e file org/money/taxaide or call 1-888-227-7669. Free federal and state tax e file   For more information on these programs, go to IRS. Free federal and state tax e file gov and enter “VITA” in the search box. Free federal and state tax e file Internet. Free federal and state tax e file IRS. Free federal and state tax e file gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free federal and state tax e file Apply for an Employer Identification Number (EIN). Free federal and state tax e file Go to IRS. Free federal and state tax e file gov and enter Apply for an EIN in the search box. Free federal and state tax e file Request an Electronic Filing PIN by going to IRS. Free federal and state tax e file gov and entering Electronic Filing PIN in the search box. Free federal and state tax e file Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free federal and state tax e file gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free federal and state tax e file If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free federal and state tax e file Check the status of your amended return. Free federal and state tax e file Go to IRS. Free federal and state tax e file gov and enter Where's My Amended Return in the search box. Free federal and state tax e file Download forms, instructions, and publications, including some accessible versions. Free federal and state tax e file Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free federal and state tax e file gov or IRS2Go. Free federal and state tax e file Tax return and tax account transcripts are generally available for the current year and past three years. Free federal and state tax e file Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free federal and state tax e file gov. Free federal and state tax e file 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. Free federal and state tax e file Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free federal and state tax e file gov. Free federal and state tax e file Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free federal and state tax e file gov or IRS2Go. Free federal and state tax e file Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free federal and state tax e file An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free federal and state tax e file Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free federal and state tax e file If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free federal and state tax e file Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free federal and state tax e file Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free federal and state tax e file gov. Free federal and state tax e file Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free federal and state tax e file The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free federal and state tax e file Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free federal and state tax e file AARP offers the Tax-Aide counseling program as part of the TCE program. Free federal and state tax e file Visit AARP's website to find the nearest Tax-Aide location. Free federal and state tax e file Research your tax questions. Free federal and state tax e file Search publications and instructions by topic or keyword. Free federal and state tax e file Read the Internal Revenue Code, regulations, or other official guidance. Free federal and state tax e file Read Internal Revenue Bulletins. Free federal and state tax e file Sign up to receive local and national tax news by email. Free federal and state tax e file Phone. Free federal and state tax e file You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free federal and state tax e file Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free federal and state tax e file Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Free federal and state tax e file Call to locate the nearest volunteer help site, 1-800-906-9887. Free federal and state tax e file Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free federal and state tax e file The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free federal and state tax e file Most VITA and TCE sites offer free electronic filing. Free federal and state tax e file Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free federal and state tax e file Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free federal and state tax e file Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free federal and state tax e file The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free federal and state tax e file If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free federal and state tax e file Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free federal and state tax e file Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free federal and state tax e file Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free federal and state tax e file Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free federal and state tax e file Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free federal and state tax e file You should receive your order within 10 business days. Free federal and state tax e file Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free federal and state tax e file Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free federal and state tax e file Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free federal and state tax e file Call to ask tax questions, 1-800-829-1040. Free federal and state tax e file Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free federal and state tax e file The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free federal and state tax e file These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free federal and state tax e file gsa. Free federal and state tax e file gov/fedrelay. Free federal and state tax e file Walk-in. Free federal and state tax e file You can find a selection of forms, publications and services — in-person, face-to-face. Free federal and state tax e file Products. Free federal and state tax e file You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free federal and state tax e file Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free federal and state tax e file Services. Free federal and state tax e file You can walk in to your local TAC most business days for personal, face-to-face tax help. Free federal and state tax e file An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free federal and state tax e file 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 TAC where you can talk with an IRS representative face-to-face. Free federal and state tax e file No appointment is necessary—just walk in. Free federal and state tax e file Before visiting, check www. Free federal and state tax e file irs. Free federal and state tax e file gov/localcontacts for hours of operation and services provided. Free federal and state tax e file Mail. Free federal and state tax e file You can send your order for forms, instructions, and publications to the address below. Free federal and state tax e file You should receive a response within 10 business days after your request is received. Free federal and state tax e file  Internal Revenue Service 1201 N. Free federal and state tax e file Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free federal and state tax e file   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free federal and state tax e file Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free federal and state tax e file What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free federal and state tax e file 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. Free federal and state tax e file You face (or your business is facing) an immediate threat of adverse action. Free federal and state tax e file You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free federal and state tax e file   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. Free federal and state tax e file Here's why we can help: TAS is an independent organization within the IRS. Free federal and state tax e file Our advocates know how to work with the IRS. Free federal and state tax e file Our services are free and tailored to meet your needs. Free federal and state tax e file We have offices in every state, the District of Columbia, and Puerto Rico. Free federal and state tax e file 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. Free federal and state tax e file irs. Free federal and state tax e file gov/advocate, or call us toll-free at 1-877-777-4778. Free federal and state tax e file How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free federal and state tax e file If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free federal and state tax e file irs. Free federal and state tax e file gov/sams. Free federal and state tax e file Low Income Taxpayer Clinics. Free federal and state tax e file   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. Free federal and state tax e file Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free federal and state tax e file Visit www. Free federal and state tax e file TaxpayerAdvocate. Free federal and state tax e file irs. Free federal and state tax e file gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free federal and state tax e file Prev  Up  Next   Home   More Online Publications
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Free federal and state tax e file Publication 557 - Additional Material Table of Contents Appendix. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file , 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Free federal and state tax e file Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). Free federal and state tax e file    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. Free federal and state tax e file    4Deductible as a business expense to the extent allowed by section 192. Free federal and state tax e file    5Deductible as a business expense to the extent allowed by section 194A. Free federal and state tax e file 6Application is by letter to the address shown on Form 8718. Free federal and state tax e file A copy of the organizing document should be attached and the letter should be signed by an officer. Free federal and state tax e file    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. Free federal and state tax e file    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). Free federal and state tax e file    9Although the organization files a partnership return, all distributions are deemed dividends. Free federal and state tax e file The members are not entitled to pass through treatment of the organization's income or expenses. Free federal and state tax e file    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). Free federal and state tax e file    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). Free federal and state tax e file    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Free federal and state tax e file Use Form 1024 if applying for recognition under section 501(c)(4). Free federal and state tax e file    13See section 501(c)(29) for details. Free federal and state tax e file    14See Revenue Procedure 2012-11, sec. Free federal and state tax e file 4. Free federal and state tax e file 01, 2012-7 I. Free federal and state tax e file R. Free federal and state tax e file B. Free federal and state tax e file 368, for details. Free federal and state tax e file Appendix. Free federal and state tax e file 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. Free federal and state tax e file You should bear in mind that requirements for these instruments may vary under applicable state law. Free federal and state tax e file 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. Free federal and state tax e file 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 . Free federal and state tax e file Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file   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. Free federal and state tax e file ” 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. Free federal and state tax e file 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. Free federal and state tax e file   In witness whereof, we have hereunto subscribed our names this day of , 20. Free federal and state tax e file Appendix. Free federal and state tax e file Sample Articles of Organization, continued Draft B The Charitable Trust. Free federal and state tax e file 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. Free federal and state tax e file ” 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. Free federal and state tax e file 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. Free federal and state tax e file Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Free federal and state tax e file 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. Free federal and state tax e file  None of the trustees shall be required to furnish any bond or surety. Free federal and state tax e file 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. Free federal and state tax e file  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. Free federal and state tax e file 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. Free federal and state tax e file  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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file 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. Free federal and state tax e file No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. Free federal and state tax e file 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. Free federal and state tax e file Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . Free federal and state tax e file Trustee Trustee Prev  Up  Next   Home   More Online Publications