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Freestatetaxreturn 11. Freestatetaxreturn Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. Freestatetaxreturn Generally, references to taxes on Form 720 include this fee. Freestatetaxreturn Specified health insurance policies. Freestatetaxreturn For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. Freestatetaxreturn 00, multiplied by the average number of lives covered under the policy for that policy year. Freestatetaxreturn Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. Freestatetaxreturn The actual count method. Freestatetaxreturn For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. Freestatetaxreturn The snapshot method. Freestatetaxreturn For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. Freestatetaxreturn The member months method. Freestatetaxreturn And, 4. Freestatetaxreturn The state form method. Freestatetaxreturn The member months data and the data reported on state forms are based on the calendar year. Freestatetaxreturn To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. Freestatetaxreturn For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. Freestatetaxreturn Applicable self-insured health plans. Freestatetaxreturn For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. Freestatetaxreturn 00, multiplied by the average number of lives covered under the plan for that plan year. Freestatetaxreturn Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. Freestatetaxreturn Actual count method. Freestatetaxreturn Snapshot method. Freestatetaxreturn Form 5500 method. Freestatetaxreturn However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. Freestatetaxreturn Reporting and paying the fee. Freestatetaxreturn File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. Freestatetaxreturn If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. Freestatetaxreturn If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. Freestatetaxreturn 30)), do not make an entry on the line for IRS No. Freestatetaxreturn 133 on those filings. Freestatetaxreturn Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). Freestatetaxreturn However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. Freestatetaxreturn See Electronic deposit requirement under How To Make Deposits in chapter 13, later. Freestatetaxreturn More information. Freestatetaxreturn For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. Freestatetaxreturn D. Freestatetaxreturn 9602, which is on page 746 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2012-52 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb12-52. Freestatetaxreturn pdf. Freestatetaxreturn Prev Up Next Home More Online Publications
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Freestatetaxreturn Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Freestatetaxreturn Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Freestatetaxreturn The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Freestatetaxreturn ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 553. Freestatetaxreturn Prop. Freestatetaxreturn Regs. Freestatetaxreturn on Good Faith Determinations. Freestatetaxreturn New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Freestatetaxreturn The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Freestatetaxreturn On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Freestatetaxreturn See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Freestatetaxreturn Reg. Freestatetaxreturn 38148. Freestatetaxreturn On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Freestatetaxreturn The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Freestatetaxreturn See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Freestatetaxreturn Reg. Freestatetaxreturn 20,523. Freestatetaxreturn Timing of when an Organization is exempt for Federal Tax Purposes. Freestatetaxreturn As noted in section 2. Freestatetaxreturn 03(4) of Revenue Procedure 2013-9, 2013-2 I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 267, the provisions in section 11. Freestatetaxreturn 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Freestatetaxreturn Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Freestatetaxreturn In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Freestatetaxreturn The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Freestatetaxreturn Section 11. Freestatetaxreturn 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Freestatetaxreturn Exempt Organizations Select Check. Freestatetaxreturn The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Freestatetaxreturn It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Freestatetaxreturn Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Freestatetaxreturn Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Freestatetaxreturn Have filed a Form 990-N (e-Postcard) annual electronic notice. Freestatetaxreturn In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Freestatetaxreturn See also Revenue Procedure 2011-33, 2011-25 I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 887. Freestatetaxreturn Future developments. Freestatetaxreturn . Freestatetaxreturn The IRS has created a page on IRS. Freestatetaxreturn gov for information about Publication 557, at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub557. Freestatetaxreturn Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Freestatetaxreturn Reminders The Patient Protection and Affordable Care Act (ACA). Freestatetaxreturn The ACA added several new laws. Freestatetaxreturn This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Freestatetaxreturn For more information, go to IRS. Freestatetaxreturn gov and select Affordable Care Act Tax Provisions. Freestatetaxreturn Electronic filing requirement for large organizations. Freestatetaxreturn For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Freestatetaxreturn For more information, go to e-file for Charities and Non-Profits. Freestatetaxreturn Section 501(c)(15) gross receipts. Freestatetaxreturn The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Freestatetaxreturn See Notice 2006-42, 2006-19 I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 878, Notice 2006-42. Freestatetaxreturn Prohibited tax shelter transactions. Freestatetaxreturn New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Freestatetaxreturn See T. Freestatetaxreturn D. Freestatetaxreturn 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 242. Freestatetaxreturn See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Freestatetaxreturn Pension Protection Act of 2006 tax changes. Freestatetaxreturn The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Freestatetaxreturn Unless otherwise noted, most of the changes became effective on August 17, 2006. Freestatetaxreturn For key provisions, go to The Pension Protection Act of 2006. Freestatetaxreturn Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Freestatetaxreturn There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Freestatetaxreturn There are additional standards for credit counseling organizations. Freestatetaxreturn The definition of convention or association of churches has been modified. Freestatetaxreturn Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Freestatetaxreturn The requirements of disclosure to state officials relating to exempt organizations has been modified. Freestatetaxreturn There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Freestatetaxreturn There are new excise taxes on prohibited tax shelter transactions. Freestatetaxreturn There is a modification of recordkeeping requirements for certain charitable contributions. Freestatetaxreturn Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Freestatetaxreturn It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Freestatetaxreturn To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Freestatetaxreturn Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Freestatetaxreturn Section 501(c) organizations are covered in this publication. Freestatetaxreturn Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Freestatetaxreturn Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Freestatetaxreturn Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Freestatetaxreturn Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Freestatetaxreturn Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Freestatetaxreturn Organizations not discussed in this publication. Freestatetaxreturn Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Freestatetaxreturn These organizations (and the Code sections that apply to them) are as follows. Freestatetaxreturn Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f) Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Freestatetaxreturn Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Freestatetaxreturn If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Freestatetaxreturn For telephone assistance, call 1-877-829-5500. Freestatetaxreturn Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Freestatetaxreturn If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Freestatetaxreturn Organization Reference Chart. Freestatetaxreturn The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Freestatetaxreturn It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Freestatetaxreturn It also describes each type of qualifying organization and the general nature of its activities. Freestatetaxreturn You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Freestatetaxreturn Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Freestatetaxreturn Check the IRS website, IRS. Freestatetaxreturn gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Freestatetaxreturn irs. Freestatetaxreturn gov/charities/index. Freestatetaxreturn html. Freestatetaxreturn Comments and suggestions. Freestatetaxreturn We welcome your comments about this publication and your suggestions for future editions. Freestatetaxreturn You can e-mail us while visiting our website at IRS. Freestatetaxreturn gov. Freestatetaxreturn You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Freestatetaxreturn NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Freestatetaxreturn Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Freestatetaxreturn If you wish telephone assistance, please call 1-877-829-5500. Freestatetaxreturn This toll-free telephone service is available Monday through Friday. Freestatetaxreturn Prev Up Next Home More Online Publications