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H and r block free file online Publication 4681 - Additional Material Prev  Up  Next   Home   More Online Publications
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Life Cycle of an Exempt Organization

Organizations that meet the requirements of Internal Revenue Code section 501(a) are exempt from federal income taxation. In addition, charitable contributions made to some section 501(a) organizations by individuals and corporations are deductible under Code section 170.

This website provides information about points of intersection between organizations and the IRS. The content includes explanatory information, and links to forms that an organization may need to file with the IRS. The materials cover five stages in an organization's life cycle:

  1. Starting Out: Creating an organization under state law, acquiring an employer identification number, and identifying the appropriate federal tax classification.
  2. Applying for Exemption:  Acquiring, completing, and submitting application forms; how the IRS processes applications; and getting help from the IRS during the application process.
  3. Required Filings:  Annual exempt organization returns, unrelated business income tax filings, and other returns and reports that an organization may have to file.
  4. Ongoing Compliance:  How an organization can avoid jeopardizing its tax-exempt status, disclosure requirements, employment taxes, and other ongoing compliance issues.
  5. Significant Events:  Audits, private letter rulings, and termination procedures.

Life Cycle pages are available for the following types of organizations:

 

Page Last Reviewed or Updated: 19-Nov-2013

The H And R Block Free File Online

H and r block free file online 15. H and r block free file online   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. H and r block free file online . H and r block free file online  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). H and r block free file online NIIT is a 3. H and r block free file online 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. H and r block free file online NIIT may need to be included when calculating your estimated tax. H and r block free file online For more information, see Publication 505,Tax Withholding and Estimated Tax. H and r block free file online Additional Medicare Tax. H and r block free file online  For tax years beginning in 2013, a 0. H and r block free file online 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. H and r block free file online You may need to include this amount when figuring your estimated tax. H and r block free file online For more information, see Publication 505. H and r block free file online Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. H and r block free file online See Publication 505 for the general rules and requirements for paying estimated tax. H and r block free file online If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. H and r block free file online Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. H and r block free file online S. H and r block free file online Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. H and r block free file online Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. H and r block free file online If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. H and r block free file online Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. H and r block free file online See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. H and r block free file online See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. H and r block free file online Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. H and r block free file online On a joint return, you must add your spouse's gross income to your gross income. H and r block free file online To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. H and r block free file online Wages, salaries, tips, etc. H and r block free file online Taxable interest. H and r block free file online Ordinary dividends. H and r block free file online Taxable refunds, credits, or offsets of state and local income taxes. H and r block free file online Alimony. H and r block free file online Gross business income from Schedule C (Form 1040). H and r block free file online Gross business receipts from Schedule C-EZ (Form 1040). H and r block free file online Capital gains from Schedule D (Form 1040). H and r block free file online Losses are not netted against gains. H and r block free file online Gains on sales of business property. H and r block free file online Taxable IRA distributions, pensions, annuities, and social security benefits. H and r block free file online Gross rental income from Schedule E (Form 1040). H and r block free file online Gross royalty income from Schedule E (Form 1040). H and r block free file online Taxable net income from an estate or trust reported on Schedule E (Form 1040). H and r block free file online Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). H and r block free file online Gross farm rental income from Form 4835. H and r block free file online Gross farm income from Schedule F (Form 1040). H and r block free file online Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). H and r block free file online Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). H and r block free file online Unemployment compensation. H and r block free file online Other income not included with any of the items listed above. H and r block free file online Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. H and r block free file online It includes the following amounts. H and r block free file online Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. H and r block free file online Income from a plantation, ranch, nursery, range, orchard, or oyster bed. H and r block free file online Crop shares for the use of your land. H and r block free file online Gains from sales of draft, breeding, dairy, or sporting livestock. H and r block free file online Gross income from farming is the total of the following amounts from your tax return. H and r block free file online Gross farm income from Schedule F (Form 1040). H and r block free file online Gross farm rental income from Form 4835. H and r block free file online Gross farm income from Schedule E (Form 1040), Parts II and III. H and r block free file online Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. H and r block free file online For more information about income from farming, see chapter 3. H and r block free file online Farm income does not include any of the following: Wages you receive as a farm employee. H and r block free file online Income you receive from contract grain harvesting and hauling with workers and machines you furnish. H and r block free file online Gains you receive from the sale of farm land and depreciable farm equipment. H and r block free file online Percentage From Farming Figure your gross income from all sources, discussed earlier. H and r block free file online Then figure your gross income from farming, discussed earlier. H and r block free file online Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. H and r block free file online Example 1. H and r block free file online Jane Smith had the following total gross income and farm gross income amounts in 2013. H and r block free file online Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). H and r block free file online However, that loss is not netted against the gain to figure Ms. H and r block free file online Smith's total gross income or her gross farm income. H and r block free file online Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. H and r block free file online 64). H and r block free file online Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. H and r block free file online You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. H and r block free file online You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. H and r block free file online 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. H and r block free file online If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. H and r block free file online See Required Annual Payment , next, for details. H and r block free file online Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. H and r block free file online Example 2. H and r block free file online Assume the same fact as in Example 1. H and r block free file online Ms. H and r block free file online Smith's gross farm income is only 64% of her total income. H and r block free file online Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. H and r block free file online However, she does qualify if at least two-thirds of her 2012 gross income was from farming. H and r block free file online Example 3. H and r block free file online Assume the same facts as in Example 1 except that Ms. H and r block free file online Smith's farm income from Schedule F was $90,000 instead of $75,000. H and r block free file online This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). H and r block free file online She qualifies to use the special estimated tax rules for qualified farmers, since 67. H and r block free file online 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . H and r block free file online 679). H and r block free file online Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. H and r block free file online Apply the following special rules for qualified farmers to the worksheet. H and r block free file online On line 14a, multiply line 13c by 662/3% (. H and r block free file online 6667). H and r block free file online On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. H and r block free file online For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. H and r block free file online For more information, see chapter 4 of Publication 505. H and r block free file online Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. H and r block free file online Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. H and r block free file online See the instructions for Form 2210-F. H and r block free file online Figure 15-1. H and r block free file online Estimated Tax for Farmers Please click here for the text description of the image. H and r block free file online Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. H and r block free file online You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. H and r block free file online If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. H and r block free file online Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. H and r block free file online Prev  Up  Next   Home   More Online Publications