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Free State Filing Turbotax

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Free State Filing Turbotax

Free state filing turbotax Other Methods of Depreciation Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: How To Figure the DeductionBasis Useful Life Salvage Value Methods To UseStraight Line Method Declining Balance Method Income Forecast Method How To Change Methods DispositionsSale or exchange. Free state filing turbotax Property not disposed of or abandoned. Free state filing turbotax Special rule for normal retirements from item accounts. Free state filing turbotax Abandoned property. Free state filing turbotax Single item accounts. Free state filing turbotax Multiple property account. Free state filing turbotax Topics - This chapter discusses: How to figure the deduction Methods to use How to change methods Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization Schedule C (Form 1040) Profit or Loss From Business If your property is being depreciated under ACRS, you must continue to use rules for depreciation that applied when you placed the property in service. Free state filing turbotax If your property qualified for MACRS, you must depreciate it under MACRS. Free state filing turbotax See Publication 946. Free state filing turbotax However, you cannot use MACRS for certain property because of special rules that exclude it from MACRS. Free state filing turbotax Also, you can elect to exclude certain property from being depreciated under MACRS. Free state filing turbotax Property that you cannot depreciate using MACRS includes: Intangible property, Property you can elect to exclude from MACRS that you properly depreciate under a method that is not based on a term of years, Certain public utility property, Any motion picture film or video tape, Any sound recording, and Certain real and personal property placed in service before 1987. Free state filing turbotax Intangible property. Free state filing turbotax   You cannot depreciate intangible property under ACRS or MACRS. Free state filing turbotax You depreciate intangible property using any other reasonable method, usually, the straight line method. Free state filing turbotax Note. Free state filing turbotax The cost of certain intangible property that you acquire after August 10, 1993, must be amortized over a 15-year period. Free state filing turbotax For more information, see chapter 12 of Publication 535. Free state filing turbotax Public utility property. Free state filing turbotax   The law excludes from MACRS any public utility property for which the taxpayer does not use a normalization method of accounting. Free state filing turbotax This type of property is subject to depreciation under a special rule. Free state filing turbotax Videocassettes. Free state filing turbotax   If you are in the videocassette rental business, you can depreciate those videocassettes purchased for rental. Free state filing turbotax You can depreciate the cost less salvage value of those videocassettes that have a useful life over one year using either: The straight line method, or The income forecast method. Free state filing turbotax The straight line method, salvage value, and useful life are discussed later under Methods To Use. Free state filing turbotax You can deduct in the year of purchase as a business expense the cost of any cassette that has a useful life of one year or less. Free state filing turbotax How To Figure the Deduction Two other reasonable methods can be used to figure your deduction for property not covered under ACRS or MACRS. Free state filing turbotax These methods are straight line and declining balance. Free state filing turbotax To figure depreciation using these methods, you must generally determine three things about the property you intend to depreciate. Free state filing turbotax They are: The basis, The useful life, and The estimated salvage value at the end of its useful life. Free state filing turbotax The amount of the deduction in any year also depends on which method of depreciation you choose. Free state filing turbotax Basis To deduct the proper amount of depreciation each year, first determine your basis in the property you intend to depreciate. Free state filing turbotax The basis used for figuring depreciation is the same as the basis that would be used for figuring the gain on a sale. Free state filing turbotax Your original basis is usually the purchase price. Free state filing turbotax However, if you acquire property in some other way, such as inheriting it, getting it as a gift, or building it yourself, you have to figure your original basis in a different way. Free state filing turbotax Adjusted basis. Free state filing turbotax   Events will often change the basis of property. Free state filing turbotax When this occurs, the changed basis is called the adjusted basis. Free state filing turbotax Some events, such as improvements you make, increase basis. Free state filing turbotax Events such as deducting casualty losses and depreciation decrease basis. Free state filing turbotax If basis is adjusted, the depreciation deduction may also have to be changed, depending on the reason for the adjustment and the method of depreciation you are using. Free state filing turbotax   Publication 551 explains how to figure basis for property acquired in different ways. Free state filing turbotax It also discusses what items increase and decrease basis, how to figure adjusted basis, and how to allocate cost if you buy several pieces of property at one time. Free state filing turbotax Useful Life The useful life of a piece of property is an estimate of how long you can expect to use it in your trade or business, or to produce income. Free state filing turbotax It is the length of time over which you will make yearly depreciation deductions of your basis in the property. Free state filing turbotax It is how long it will continue to be useful to you, not how long the property will last. Free state filing turbotax Many things affect the useful life of property, such as: Frequency of use, Age when acquired, Your repair policy, and Environmental conditions. Free state filing turbotax The useful life can also be affected by technological improvements, progress in the arts, reasonably foreseeable economic changes, shifting of business centers, prohibitory laws, and other causes. Free state filing turbotax Consider all these factors before you arrive at a useful life for your property. Free state filing turbotax The useful life of the same type of property varies from user to user. Free state filing turbotax When you determine the useful life of your property, keep in mind your own experience with similar property. Free state filing turbotax You can use the general experience of the industry you are in until you are able to determine a useful life of your property from your own experience. Free state filing turbotax Change in useful life. Free state filing turbotax   You base your estimate of useful life on certain facts. Free state filing turbotax If these facts change significantly, you can adjust your estimate of the remaining useful life. Free state filing turbotax However, you redetermine the estimated useful life only when the change is substantial and there is a clear reason for making the change. Free state filing turbotax Salvage Value It is important for you to accurately determine the correct salvage value of the property you want to depreciate. Free state filing turbotax You generally cannot depreciate property below a reasonable salvage value. Free state filing turbotax Determining salvage value. Free state filing turbotax   Salvage value is the estimated value of property at the end of its useful life. Free state filing turbotax It is what you expect to get for the property if you sell it after you can no longer use it productively. Free state filing turbotax You must estimate the salvage value of a piece of property when you first acquire it. Free state filing turbotax   Salvage value is affected both by how you use the property and how long you use it. Free state filing turbotax If it is your policy to dispose of property that is still in good operating condition, the salvage value can be relatively large. Free state filing turbotax However, if your policy is to use property until it is no longer usable, its salvage value can be its junk value. Free state filing turbotax Changing salvage value. Free state filing turbotax   Once you determine the salvage value for property, you should not change it merely because prices have changed. Free state filing turbotax However, if you redetermine the useful life of property, as discussed earlier under Change in useful life, you can also redetermine the salvage value. Free state filing turbotax When you redetermine the salvage value, take into account the facts that exist at the time. Free state filing turbotax Net salvage. Free state filing turbotax   Net salvage is the salvage value of property minus what it costs to remove it when you dispose of it. Free state filing turbotax You can choose either salvage value or net salvage when you figure depreciation. Free state filing turbotax You must consistently use the one you choose and the treatment of the costs of removal must be consistent with the practice adopted. Free state filing turbotax However, if the cost to remove the property is more than the estimated salvage value, then net salvage is zero. Free state filing turbotax Your salvage value can never be less than zero. Free state filing turbotax Ten percent rule. Free state filing turbotax   If you acquire personal property that has a useful life of 3 years or more, you can use an amount for salvage value that is less than your actual estimate. Free state filing turbotax You can subtract from your estimate of salvage value an amount equal to 10% of your basis in the property. Free state filing turbotax If salvage value is less than 10% of basis, you can ignore salvage value when you figure depreciation. Free state filing turbotax Methods To Use Two methods of depreciation are the straight line and declining balance methods. Free state filing turbotax If ACRS or MACRS does not apply, you can use one of these methods. Free state filing turbotax The straight line and declining balance methods discussed in this section are not figured in the same way as straight line or declining balance methods under MACRS. Free state filing turbotax Straight Line Method Before 1981, you could use any reasonable method for every kind of depreciable property. Free state filing turbotax One of these methods was the straight line method. Free state filing turbotax This method was also used for intangible property. Free state filing turbotax It lets you deduct the same amount of depreciation each year. Free state filing turbotax To figure your deduction, determine the adjusted basis of your property, its salvage value, and its estimated useful life. Free state filing turbotax Subtract the salvage value, if any, from the adjusted basis. Free state filing turbotax The balance is the total amount of depreciation you can take over the useful life of the property. Free state filing turbotax Divide the balance by the number of years remaining in the useful life. Free state filing turbotax This gives you the amount of your yearly depreciation deduction. Free state filing turbotax Unless there is a big change in adjusted basis, or useful life, this amount will stay the same throughout the time you depreciate the property. Free state filing turbotax If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. Free state filing turbotax Example. Free state filing turbotax In April 1994, Frank bought a franchise for $5,600. Free state filing turbotax It expires in 10 years. Free state filing turbotax This property is intangible property that cannot be depreciated under MACRS. Free state filing turbotax Frank depreciates the franchise under the straight line method, using a 10-year useful life and no salvage value. Free state filing turbotax He takes the $5,600 basis and divides that amount by 10 years ($5,600 ÷ 10 = $560, a full year's use). Free state filing turbotax He must prorate the $560 for his 9 months of use in 1994. Free state filing turbotax This gives him a deduction of $420 ($560 ÷ 9/12). Free state filing turbotax In 1995, Frank can deduct $560 for the full year. Free state filing turbotax Declining Balance Method The declining balance method allows you to recover a larger amount of the cost of the property in the early years of your use of the property. Free state filing turbotax The rate cannot be more than twice the straight line rate. Free state filing turbotax Rate of depreciation. Free state filing turbotax   Under this method, you must determine your declining balance rate of depreciation. Free state filing turbotax The initial step is to: Divide the number 1 by the useful life of your property to get a straight line rate. Free state filing turbotax (For example, if property has a useful life of 5 years, its normal straight line rate of depreciation is ⅕, or 20%. Free state filing turbotax ) Multiply this straight line rate by a number that is more than 1 but not more than 2 to determine the declining balance rate. Free state filing turbotax Unless there is a change in the useful life during the time you depreciate the property, the rate of depreciation generally will not change. Free state filing turbotax Depreciation deductions. Free state filing turbotax   After you determine the rate of depreciation, multiply the adjusted basis of the property by it. Free state filing turbotax This gives you the amount of your deduction. Free state filing turbotax For example, if your adjusted basis at the beginning of the first year is $10,000, and your declining balance rate is 20%, your depreciation deduction for the first year is $2,000 ($10,000 ÷ 20%). Free state filing turbotax To figure your depreciation deduction in the second year, you must first adjust the basis for the amount of depreciation you deducted in the first year. Free state filing turbotax Subtract the previous year's depreciation from your basis ($10,000 - $2,000 = $8,000). Free state filing turbotax Multiply this amount by the rate of depreciation ($8,000 ÷ 20% = $1,600). Free state filing turbotax Your depreciation deduction for the second year is $1,600. Free state filing turbotax   As you can see from this example, your adjusted basis in the property gets smaller each year. Free state filing turbotax Also, under this method, deductions are larger in the earlier years and smaller in the later years. Free state filing turbotax You can make a change to the straight line method without consent. Free state filing turbotax Salvage value. Free state filing turbotax   Do not subtract salvage value when you figure your yearly depreciation deductions under the declining balance method. Free state filing turbotax However, you cannot depreciate the property below its reasonable salvage value. Free state filing turbotax Determine salvage value using the rules discussed earlier, including the special 10% rule. Free state filing turbotax Example. Free state filing turbotax If your adjusted basis has been decreased to $1,000 and the rate of depreciation is 20%, your depreciation deduction should be $200. Free state filing turbotax But if your estimate of salvage value was $900, you can only deduct $100. Free state filing turbotax This is because $100 is the amount that would lower your adjusted basis to equal salvage value. Free state filing turbotax Income Forecast Method The income forecast method requires income projections for each videocassette or group of videocassettes. Free state filing turbotax You can group the videocassettes by title for making this projection. Free state filing turbotax You determine the depreciation by applying a fraction to the cost less salvage value of the cassette. Free state filing turbotax The numerator is the income from the videocassette for the tax year and the denominator is the total projected income for the cassette. Free state filing turbotax For more information on the income forecast method, see Revenue Ruling 60-358 in Cumulative Bulletin 1960, Volume 2, on page 68. Free state filing turbotax How To Change Methods In some cases, you may change your method of depreciation for property depreciated under a reasonable method. Free state filing turbotax If you change your method of depreciation, it is generally a change in your method of accounting. Free state filing turbotax You must get IRS consent before making the change. Free state filing turbotax However, you do not need permission for certain changes in your method of depreciation. Free state filing turbotax The rules discussed in this section do not apply to property depreciated under ACRS or MACRS. Free state filing turbotax For information on ACRS elections,see Revocation of election, in chapter 1 under Alternate ACRS Method. Free state filing turbotax Change to the straight line method. Free state filing turbotax   You can change from the declining balance method to the straight line method at any time during the useful life of your property without IRS consent. Free state filing turbotax However, if you have a written agreement with the IRS that prohibits a change, you must first get IRS permission. Free state filing turbotax When the change is made, figure depreciation based on your adjusted basis in the property at that time. Free state filing turbotax Your adjusted basis takes into account all previous depreciation deductions. Free state filing turbotax Use the estimated remaining useful life of your property at the time of change and its estimated salvage value. Free state filing turbotax   You can change from the declining balance method to straight line only on the original tax return for the year you first use the straight line method. Free state filing turbotax You cannot make the change on an amended return filed after the due date of the original return (including extensions). Free state filing turbotax   When you make the change, attach a statement to your tax return showing: When you acquired the property, Its original cost or other original basis, The total amount claimed for depreciation and other allowances since you acquired it, Its salvage value and remaining useful life, and A description of the property and its use. Free state filing turbotax   After you change to straight line, you cannot change back to the declining balance method or to any other method for a period of 10 years without written permission from the IRS. Free state filing turbotax Changes that require permission. Free state filing turbotax   For most other changes in method of depreciation, you must get permission from the IRS. Free state filing turbotax To request a change in method of depreciation, file Form 3115. Free state filing turbotax File the application within the first 180 days of the tax year the change is to become effective. Free state filing turbotax In most cases, there is a user fee that must accompany Form 3115. Free state filing turbotax See the instructions for Form 3115 to determine if a fee is required. Free state filing turbotax Changes granted automatically. Free state filing turbotax   The IRS automatically approves certain changes of a method of depreciation. Free state filing turbotax But, you must file Form 3115 for these automatic changes. Free state filing turbotax   However, IRS can deny permission if Form 3115 is not filed on time. Free state filing turbotax For more information on automatic changes, see Revenue Procedure 74-11, 1974-1 C. Free state filing turbotax B. Free state filing turbotax 420. Free state filing turbotax Changes for which approval is not automatic. Free state filing turbotax   The automatic change procedures do not apply to: Property or an account where you made a change in depreciation within the last 10 tax years (unless the change was made under the Class Life System), Class Life Asset Depreciation Range System, and Public utility property. Free state filing turbotax   You must request and receive permission for these changes. Free state filing turbotax To make the request, file Form 3115 during the first 180 days of the tax year for which you want the change to be effective. Free state filing turbotax Change from an improper method. Free state filing turbotax   If the IRS disallows the method you are using, you do not need permission to change to a proper method. Free state filing turbotax You can adopt the straight line method, or any other method that would have been permitted if you had used it from the beginning. Free state filing turbotax If you file your tax return using an improper method, but later file an amended return, you can use a proper method on the amended return without getting IRS permission. Free state filing turbotax However, you must file the amended return before the filing date for the next tax year. Free state filing turbotax Dispositions Retirement is the permanent withdrawal of depreciable property from use in your trade or business or for the production of income. Free state filing turbotax You can do this by selling, exchanging, or abandoning the item of property. Free state filing turbotax You can also withdraw it from use without disposing of it. Free state filing turbotax For example, you could place it in a supplies or scrap account. Free state filing turbotax Retirements can be either normal or abnormal depending on all facts and circumstances. Free state filing turbotax The rules discussed next do not apply to MACRS and ACRS property. Free state filing turbotax Normal retirement. Free state filing turbotax   A normal retirement is a permanent withdrawal of depreciable property from use if the following apply: The retirement is made within the useful life you estimated originally, and The property has reached a condition at which you customarily retire or would retire similar property from use. Free state filing turbotax A retirement is generally considered normal unless you can show that you retired the property because of a reason you did not consider when you originally estimated the useful life of the property. Free state filing turbotax Abnormal retirement. Free state filing turbotax   A retirement can be abnormal if you withdraw the property early or under other circumstances. Free state filing turbotax For example, if the property is damaged by a fire or suddenly becomes obsolete and is now useless. Free state filing turbotax Gain or loss on retirement. Free state filing turbotax   There are special rules for figuring the gain or loss on retirement of property. Free state filing turbotax The gain or loss will depend on several factors. Free state filing turbotax These include the type of withdrawal, if the withdrawal was from a single property or multiple property account, and if the retirement was normal or abnormal. Free state filing turbotax A single property account contains only one item of property. Free state filing turbotax A multiple property account is one in which several items have been combined with a single rate of depreciation assigned to the entire account. Free state filing turbotax Sale or exchange. Free state filing turbotax   If property is retired by sale or exchange, you figure gain or loss by the usual rules that apply to sales or other dispositions of property. Free state filing turbotax See Publication 544. Free state filing turbotax Property not disposed of or abandoned. Free state filing turbotax   If property is retired permanently, but not disposed of or physically abandoned, you do not recognize gain. Free state filing turbotax You are allowed a loss in such a case, but only if the retirement is: An abnormal retirement, A normal retirement from a single property account in which you determined the life of each item of property separately, or A normal retirement from a multiple property account in which the depreciation rate is based on the maximum expected life of the longest lived item of property and the loss occurs before the expiration of the full useful life. Free state filing turbotax However, you are not allowed a loss if the depreciation rate is based on the average useful life of the items of property in the account. Free state filing turbotax   To figure your loss, subtract the estimated salvage or fair market value of the property at the date of retirement, whichever is more, from its adjusted basis. Free state filing turbotax Special rule for normal retirements from item accounts. Free state filing turbotax   You can generally deduct losses upon retirement of a few depreciable items of property with similar useful lives, if: You account for each one in a separate account, and You use the average useful life to figure depreciation. Free state filing turbotax However, you cannot deduct losses if you use the average useful life to figure depreciation and they have a wide range of useful lives. Free state filing turbotax   If you have a large number of depreciable property items and use average useful lives to figure depreciation, you cannot deduct the losses upon normal retirements from these accounts. Free state filing turbotax Abandoned property. Free state filing turbotax   If you physically abandon property, you can deduct as a loss the adjusted basis of the property at the time of its abandonment. Free state filing turbotax However, your intent must be to discard the property so that you will not use it again or retrieve it for sale, exchange, or other disposition. Free state filing turbotax Basis of property retired. Free state filing turbotax   The basis for figuring gain or loss on the retirement of property is its adjusted basis at the time of retirement, as determined in the following discussions. Free state filing turbotax Single item accounts. Free state filing turbotax   If an item of property is accounted for in a single item account, the adjusted basis is the basis you would use to figure gain or loss for a sale or exchange of the property. Free state filing turbotax This is generally the cost or other basis of the item of property less depreciation. Free state filing turbotax See Publication 551. Free state filing turbotax Multiple property account. Free state filing turbotax   For a normal retirement from a multiple property account, if you figured depreciation using the average expected useful life, the adjusted basis is the salvage value estimated for the item of property when it was originally acquired. Free state filing turbotax If you figured depreciation using the maximum expected useful life of the longest lived item of property in the account, you must use the depreciation method used for the multiple property account and a rate based on the maximum expected useful life of the item of property retired. Free state filing turbotax   You make the adjustment for depreciation for an abnormal retirement from a multiple property account at the rate that would be proper if the item of property was depreciated in a single property account. Free state filing turbotax The method of depreciation used for the multiple property account is used. Free state filing turbotax You base the rate on either the average expected useful life or the maximum expected useful life of the retired item of property, depending on the method used to determine the depreciation rate for the multiple property account. Free state filing turbotax Prev  Up  Next   Home   More Online Publications
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Understanding your CP259H Notice

We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 990 or Form 990-EZ immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

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Answers to Common Questions

Which political organizations must file a Form 990 or Form 990-EZ?
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. Political organizations may not submit Form 990-N.

When is Form 990 or Form 990-EZ due?
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259H, Page 1

Notice CP259H, Page 2

Notice CP259H, Page 3

Notice CP259H, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The Free State Filing Turbotax

Free state filing turbotax Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Free state filing turbotax Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Free state filing turbotax Aged, home for, Home for the aged. Free state filing turbotax Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Free state filing turbotax Alumni association, Alumni association. Free state filing turbotax Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Free state filing turbotax Conformed copy, Conformed copy. Free state filing turbotax Description of activities, Description of activities. Free state filing turbotax Employer identification number, Required Inclusions Financial data, Financial data. Free state filing turbotax Organizing documents, Organizing documents. Free state filing turbotax Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Free state filing turbotax , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Free state filing turbotax Attribution, special rules, Special rules of attribution. Free state filing turbotax B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Free state filing turbotax Bureau defined, Bureau defined. Free state filing turbotax Burial benefit insurance, Burial and funeral benefit insurance organization. Free state filing turbotax Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Free state filing turbotax C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Free state filing turbotax Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Free state filing turbotax Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Free state filing turbotax Integrated auxiliaries, Integrated auxiliaries. Free state filing turbotax Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Free state filing turbotax CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Free state filing turbotax Comments, Comments and suggestions. Free state filing turbotax Community association, Other organizations. Free state filing turbotax Community nursing bureau, Community nursing bureau. Free state filing turbotax Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Free state filing turbotax Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Free state filing turbotax Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Free state filing turbotax Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Free state filing turbotax E Educational organizations, Educational Organizations, Educational organizations. Free state filing turbotax Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Free state filing turbotax Estimated tax, Estimated tax. Free state filing turbotax Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Free state filing turbotax Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Free state filing turbotax Family members, Family members. Free state filing turbotax Substantial influence, Persons not considered to have substantial influence. Free state filing turbotax Disregarded benefits, Disregarded benefits. Free state filing turbotax Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Free state filing turbotax , Exception. Free state filing turbotax Excise tax, Excise tax on excess benefit transactions. Free state filing turbotax Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Free state filing turbotax Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Free state filing turbotax Excise tax Black lung benefit trust, Excise taxes. Free state filing turbotax Lobbying expenditures, Tax on excess expenditures to influence legislation. Free state filing turbotax , Tax on disqualifying lobbying expenditures. Free state filing turbotax Political expenditures, Excise taxes on political expenditures. Free state filing turbotax Private foundations, Excise taxes on private foundations. Free state filing turbotax , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Free state filing turbotax Extensions of time, Extensions of time for filing. Free state filing turbotax F Facts and circumstances test, Facts and circumstances test. Free state filing turbotax Fair market value, estimate of, Good faith estimate of fair market value (FMV). Free state filing turbotax Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Free state filing turbotax , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Free state filing turbotax , Information required for subordinate organizations. Free state filing turbotax , Annual Information Return, Form 1023. Free state filing turbotax , Organizations Not Required To File Form 1023, Private Schools, When to file application. Free state filing turbotax , Lobbying Expenditures, Volunteer fire companies. Free state filing turbotax 1024, Forms Required, Application made under wrong paragraph of section 501(c). Free state filing turbotax , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Free state filing turbotax , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Free state filing turbotax 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Free state filing turbotax 2848, Power of attorney. Free state filing turbotax , Representation. Free state filing turbotax 4720, Tax on excess expenditures to influence legislation. Free state filing turbotax 5578, Certification. Free state filing turbotax 5768, Making the election. Free state filing turbotax 6069, Tax treatment of donations. Free state filing turbotax 8274, FICA tax exemption election. Free state filing turbotax 8282, Dispositions of donated property. Free state filing turbotax 8283, Form 8283. Free state filing turbotax 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Free state filing turbotax 8821, Representation. Free state filing turbotax 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Free state filing turbotax 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Free state filing turbotax 990-PF, Form 990-PF, Excise taxes on private foundations. Free state filing turbotax , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Free state filing turbotax W–2, Revoking the election. Free state filing turbotax Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Free state filing turbotax , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Free state filing turbotax Funeral benefit insurance, Burial and funeral benefit insurance organization. Free state filing turbotax G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Free state filing turbotax Good faith determinations, What's New, New organization. Free state filing turbotax Governmental unit, Governmental units. Free state filing turbotax Grant Distinguished from gross receipts, Grants. Free state filing turbotax Exclusion for unusual grant, Unusual grants. Free state filing turbotax , Unusual grants. Free state filing turbotax From public charity, Grants from public charities. Free state filing turbotax , Grants from public charities. Free state filing turbotax Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Free state filing turbotax Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Free state filing turbotax Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Free state filing turbotax Homeowners' association, Homeowners' associations. Free state filing turbotax Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Free state filing turbotax , Hospitals and medical research organizations. Free state filing turbotax I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Free state filing turbotax Instrumentalities, Instrumentalities. Free state filing turbotax Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Free state filing turbotax , Labor Organizations Law, public interest, Public-interest law firms. Free state filing turbotax Legislative activity, Lobbying Expenditures, Legislative activity. Free state filing turbotax Listed transaction, Prohibited tax shelter transaction. Free state filing turbotax Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Free state filing turbotax Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Free state filing turbotax M Medical research organization, Medical research organization. Free state filing turbotax Medicare and Medicaid payments, Medicare and Medicaid payments. Free state filing turbotax Membership fee, Membership fees. Free state filing turbotax , Membership fees distinguished from gross receipts. Free state filing turbotax Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Free state filing turbotax O One-third support test, One-third support test. Free state filing turbotax Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Free state filing turbotax Distribution, Distribution. Free state filing turbotax Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Free state filing turbotax Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Free state filing turbotax , Penalties. Free state filing turbotax , Penalty. Free state filing turbotax Failure to file, Penalties for failure to file. Free state filing turbotax Perpetual care organization, Perpetual care organization. Free state filing turbotax Political activity, Dues Used for Lobbying or Political Activities, Political activity. Free state filing turbotax , Political activity. Free state filing turbotax Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Free state filing turbotax Preferred stock, Common and preferred stock. Free state filing turbotax Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Free state filing turbotax Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Free state filing turbotax Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Free state filing turbotax Prohibited reportable transactions, Prohibited tax shelter transaction. Free state filing turbotax Subsequently listed transaction, Subsequently listed transaction. Free state filing turbotax Tax-exempt entities, Tax-exempt entities. Free state filing turbotax Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Free state filing turbotax Grant from, Grants from public charities. Free state filing turbotax Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Free state filing turbotax , One-third support test. Free state filing turbotax Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Free state filing turbotax Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Free state filing turbotax , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Free state filing turbotax Ten-percent-of-support, Ten-percent-of-support requirement. Free state filing turbotax R Racial composition, How to determine racial composition. Free state filing turbotax Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Free state filing turbotax Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Free state filing turbotax Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Free state filing turbotax Scholarships, Scholarships. Free state filing turbotax School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Free state filing turbotax Social clubs, Organizations subject to requirements. Free state filing turbotax , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Free state filing turbotax , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Free state filing turbotax Sports organization, amateur, Qualified amateur sports organization. Free state filing turbotax State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Free state filing turbotax Suggestions, Comments and suggestions. Free state filing turbotax Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Free state filing turbotax , Support from a governmental unit. Free state filing turbotax , Support from the general public. Free state filing turbotax Support test, One-third support test. Free state filing turbotax Facts and circumstances, Facts and circumstances test. Free state filing turbotax One-third, One-third support test. Free state filing turbotax Public charity, One-third support test. Free state filing turbotax Supporting organization, Supporting organization transactions occurring after July 25, 2006. Free state filing turbotax T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Free state filing turbotax , Unusual grants. Free state filing turbotax User fee, Power of attorney. Free state filing turbotax , User fee. Free state filing turbotax V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Free state filing turbotax W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Free state filing turbotax Withholding information from public, Requests for withholding of information from the public. Free state filing turbotax Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Free state filing turbotax Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications