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Free file fillable forms 2. Free file fillable forms 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. Free file fillable forms 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. Free file fillable forms However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Free file fillable forms The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Free file fillable forms The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Free file fillable forms Alternative minimum tax. Free file fillable forms Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Free file fillable forms 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. Free file fillable forms The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Free file fillable forms Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Free file fillable forms An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Free file fillable forms 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. Free file fillable forms 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. Free file fillable forms When to file. Free file fillable forms 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. Free file fillable forms 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. Free file fillable forms If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Free file fillable forms Extension of time to file. Free file fillable forms 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. Free file fillable forms 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. Free file fillable forms Public Inspection Requirements of Section 501(c)(3) Organizations. Free file fillable forms 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. Free file fillable forms 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. Free file fillable forms Payment of Tax Estimated tax. Free file fillable forms 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. Free file fillable forms Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Free file fillable forms If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Free file fillable forms Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Free file fillable forms 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. Free file fillable forms 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. Free file fillable forms 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. Free file fillable forms All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Free file fillable forms Tax due with Form 990-T. Free file fillable forms 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). Free file fillable forms 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). Free file fillable forms Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Free file fillable forms Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free file fillable forms 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. Free file fillable forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free file fillable forms EFTPS is a free service provided by the Department of Treasury. Free file fillable forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free file fillable forms To get more information about EFTPS or to enroll in EFTPS, visit www. Free file fillable forms eftps. Free file fillable forms gov or call 1-800-555-4477. Free file fillable forms Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Free file fillable forms Deposits on business days only. Free file fillable forms 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. Free file fillable forms A business day is any day other than a Saturday, Sunday, or legal holiday. Free file fillable forms 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). Free file fillable forms The term "legal holiday" means any legal holiday in the District of Columbia. Free file fillable forms Prev Up Next Home More Online Publications
IRS Statement on Data Security Employee Issue
The IRS informed employees today of a data security issue that has recently been discovered. The information at issue, which we presently believe dates back to 2007 or earlier, included IRS employee-related information and not general taxpayer information or records. The incident stems from an employee's use of an unencrypted thumb drive and does not involve a third-party breach of any of our systems. This was not a problem with our network or systems, but rather an isolated instance. We are working cooperatively with TIGTA, as it continues its review of this matter and will take appropriate action.
At this point, we have no direct evidence to indicate this personal information has been used for identity theft or other inappropriate uses. The IRS strongly believes this situation could not occur in today’s environment, because starting in 2008 we added automatic encryption for any external portable devices attached to our systems.
Page Last Reviewed or Updated: 18-Mar-2014
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Free file fillable forms Publication 501 - Additional Material Prev Up Next Home More Online Publications