File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

H&r Block Taxes 2011

Amended Tax Return More:label_amended_20tax_20return More:bizfinance2011 1040 Ez Tax FormsWho Can Use 1040ez Form1040ez DownloadHow To Fill Out The 1040x FormFree E-file State Taxes Only2012 Irs 1040ez FormI Need To File 2010 TaxesH R Block 2011 Taxes1040ez File On LineFree Tax Calculator 2012Can You E File An Amended ReturnFile 2010 Tax Return FreePrintable 1040ez FormsTax Form For 2012Revised Tax ReturnIrs Tax Form 1040ezFree Federal Tax PreparationTaxes 2010File A Tax Extension Online2013 Form 1040ezFree Tax Return OnlineTax 2011 FormCan 1040x Filed ElectronicallyHr BlockDo College Students Have To File TaxesAmending TaxFile Late Tax ReturnFree Online Tax Filing State And FederalTurbo Tax For StudentsFiling Your State Taxes Free2010incometax Forms2012 Tax Returns OnlineForm 1040ez More:label_form_201040ez More:taxesH&r Block Free Taxes1040ez Tax Forms 2011Need To File 2012 Tax ReturnH R Block Tax ServiceH&rblock ComIrs Form 1040nr 2012

H&r Block Taxes 2011

H&r block taxes 2011 37. H&r block taxes 2011   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. H&r block taxes 2011  The maximum adoption credit is $12,970 for 2013. H&r block taxes 2011 See Adoption Credit . H&r block taxes 2011 Plug-in electric vehicle credit. H&r block taxes 2011  This credit has expired. H&r block taxes 2011 Credit for prior year minimum tax. H&r block taxes 2011  The refundable portion of the credit for prior year minimum tax has expired. H&r block taxes 2011 Excess withholding of social security and railroad retirement tax. H&r block taxes 2011  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. H&r block taxes 2011 2% of wages up to $113,700. H&r block taxes 2011 If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. H&r block taxes 2011 See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . H&r block taxes 2011 Introduction This chapter discusses the following nonrefundable credits. H&r block taxes 2011 Adoption credit. H&r block taxes 2011 Alternative motor vehicle credit. H&r block taxes 2011 Alternative fuel vehicle refueling property credit. H&r block taxes 2011 Credit to holders of tax credit bonds. H&r block taxes 2011 Foreign tax credit. H&r block taxes 2011 Mortgage interest credit. H&r block taxes 2011 Nonrefundable credit for prior year minimum tax. H&r block taxes 2011 Plug-in electric drive motor vehicle credit. H&r block taxes 2011 Residential energy credits. H&r block taxes 2011 Retirement savings contributions credit. H&r block taxes 2011 This chapter also discusses the following refundable credits. H&r block taxes 2011 Credit for tax on undistributed capital gain. H&r block taxes 2011 Health coverage tax credit. H&r block taxes 2011 Credit for excess social security tax or railroad retirement tax withheld. H&r block taxes 2011 Several other credits are discussed in other chapters in this publication. H&r block taxes 2011 Child and dependent care credit (chapter 32). H&r block taxes 2011 Credit for the elderly or the disabled (chapter 33). H&r block taxes 2011 Child tax credit (chapter 34). H&r block taxes 2011 Education credits (chapter 35). H&r block taxes 2011 Earned income credit (chapter 36). H&r block taxes 2011 Nonrefundable credits. H&r block taxes 2011   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. H&r block taxes 2011 These credits may reduce your tax to zero. H&r block taxes 2011 If these credits are more than your tax, the excess is not refunded to you. H&r block taxes 2011 Refundable credits. H&r block taxes 2011   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. H&r block taxes 2011 These credits are added to the federal income tax withheld and any estimated tax payments you made. H&r block taxes 2011 If this total is more than your total tax, the excess will be refunded to you. H&r block taxes 2011 Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. H&r block taxes 2011 However, if the total of these credits is more than your tax, the excess is not refunded to you. H&r block taxes 2011 Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. H&r block taxes 2011 The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. H&r block taxes 2011 If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. H&r block taxes 2011 If your modified AGI is $234,580 or more, you cannot take the credit. H&r block taxes 2011 Qualified adoption expenses. H&r block taxes 2011   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. H&r block taxes 2011 These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. H&r block taxes 2011 Nonqualified expenses. H&r block taxes 2011   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. H&r block taxes 2011 Eligible child. H&r block taxes 2011   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. H&r block taxes 2011 Child with special needs. H&r block taxes 2011   An eligible child is a child with special needs if all three of the following apply. H&r block taxes 2011 The child was a citizen or resident of the United States (including U. H&r block taxes 2011 S. H&r block taxes 2011 possessions) at the time the adoption process began. H&r block taxes 2011 A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. H&r block taxes 2011 The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. H&r block taxes 2011 Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. H&r block taxes 2011 When to take the credit. H&r block taxes 2011   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. H&r block taxes 2011 If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. H&r block taxes 2011 See the Instructions for Form 8839 for more specific information on when to take the credit. H&r block taxes 2011 Foreign child. H&r block taxes 2011   If the child is not a U. H&r block taxes 2011 S. H&r block taxes 2011 citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. H&r block taxes 2011 You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. H&r block taxes 2011 How to take the credit. H&r block taxes 2011   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. H&r block taxes 2011 Include the credit in your total for Form 1040, line 53. H&r block taxes 2011 Check box c and enter “8839” on the line next to that box. H&r block taxes 2011 More information. H&r block taxes 2011   For more information, see the Instructions for Form 8839. H&r block taxes 2011 Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. H&r block taxes 2011 Amount of credit. H&r block taxes 2011   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. H&r block taxes 2011 In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. H&r block taxes 2011   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. H&r block taxes 2011 How to take the credit. H&r block taxes 2011   To take the credit, you must complete Form 8910 and attach it to your Form 1040. H&r block taxes 2011 Include the credit in your total for Form 1040, line 53. H&r block taxes 2011 Check box c and enter “8910” on the line next to that box. H&r block taxes 2011 More information. H&r block taxes 2011   For more information on the credit, see the Instructions for Form 8910. H&r block taxes 2011 Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. H&r block taxes 2011 Qualified alternative fuel vehicle refueling property. H&r block taxes 2011   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. H&r block taxes 2011 To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. H&r block taxes 2011 To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. H&r block taxes 2011   The following are alternative fuels. H&r block taxes 2011 Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. H&r block taxes 2011 Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. H&r block taxes 2011 Electricity. H&r block taxes 2011 Amount of the credit. H&r block taxes 2011   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. H&r block taxes 2011 For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. H&r block taxes 2011 How to take the credit. H&r block taxes 2011   To take the credit, you must complete Form 8911 and attach it to your Form 1040. H&r block taxes 2011 Include the credit in your total for Form 1040, line 53. H&r block taxes 2011 Check box c and enter “8911” on the line next to that box. H&r block taxes 2011 More information. H&r block taxes 2011   For more information on the credit, see the Form 8911 instructions. H&r block taxes 2011 Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. H&r block taxes 2011 You may be able to take a credit if you are a holder of one of the following bonds. H&r block taxes 2011 Clean renewable energy bonds (issued before 2010). H&r block taxes 2011 New clean renewable energy bonds. H&r block taxes 2011 Qualified energy conservation bonds. H&r block taxes 2011 Qualified school construction bonds. H&r block taxes 2011 Qualified zone academy bonds. H&r block taxes 2011 Build America bonds. H&r block taxes 2011 In some instances, an issuer may elect to receive a credit for interest paid on the bond. H&r block taxes 2011 If the issuer makes this election, you cannot also claim a credit. H&r block taxes 2011 Interest income. H&r block taxes 2011   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. H&r block taxes 2011 How to take the credit. H&r block taxes 2011   Complete Form 8912 and attach it to your Form 1040. H&r block taxes 2011 Include the credit in your total for Form 1040, line 53. H&r block taxes 2011 Check box c and enter “8912” on the line next to that box. H&r block taxes 2011 More information. H&r block taxes 2011   For more information, see the Instructions for Form 8912. H&r block taxes 2011 Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. H&r block taxes 2011 S. H&r block taxes 2011 possession as a credit against your U. H&r block taxes 2011 S. H&r block taxes 2011 income tax. H&r block taxes 2011 Or, you can deduct them as an itemized deduction (see chapter 22). H&r block taxes 2011 You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. H&r block taxes 2011 S. H&r block taxes 2011 tax under any of the following. H&r block taxes 2011 Foreign earned income exclusion. H&r block taxes 2011 Foreign housing exclusion. H&r block taxes 2011 Income from Puerto Rico exempt from U. H&r block taxes 2011 S. H&r block taxes 2011 tax. H&r block taxes 2011 Possession exclusion. H&r block taxes 2011 Limit on the credit. H&r block taxes 2011   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. H&r block taxes 2011 S. H&r block taxes 2011 tax liability (Form 1040, line 44), multiplied by a fraction. H&r block taxes 2011 The numerator of the fraction is your taxable income from sources outside the United States. H&r block taxes 2011 The denominator is your total taxable income from U. H&r block taxes 2011 S. H&r block taxes 2011 and foreign sources. H&r block taxes 2011 See Publication 514 for more information. H&r block taxes 2011 How to take the credit. H&r block taxes 2011   Complete Form 1116 and attach it to your Form 1040. H&r block taxes 2011 Enter the credit on Form 1040, line 47. H&r block taxes 2011 Exception. H&r block taxes 2011   You do not have to complete Form 1116 to take the credit if all of the following apply. H&r block taxes 2011 All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). H&r block taxes 2011 If you had dividend income from shares of stock, you held those shares for at least 16 days. H&r block taxes 2011 You are not filing Form 4563 or excluding income from sources within Puerto Rico. H&r block taxes 2011 The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). H&r block taxes 2011 All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. H&r block taxes 2011 More information. H&r block taxes 2011   For more information on the credit and these requirements, see the Instructions for Form 1116. H&r block taxes 2011 Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. H&r block taxes 2011 If you qualify, you can take the credit each year for part of the home mortgage interest you pay. H&r block taxes 2011 Who qualifies. H&r block taxes 2011   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. H&r block taxes 2011 Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. H&r block taxes 2011 Amount of credit. H&r block taxes 2011   Figure your credit on Form 8396. H&r block taxes 2011 If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. H&r block taxes 2011   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. H&r block taxes 2011 To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. H&r block taxes 2011      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. H&r block taxes 2011   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. H&r block taxes 2011 If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. H&r block taxes 2011 See Publication 530 for more information. H&r block taxes 2011 Carryforward. H&r block taxes 2011   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. H&r block taxes 2011 If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. H&r block taxes 2011   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). H&r block taxes 2011 How to take the credit. H&r block taxes 2011    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. H&r block taxes 2011 Be sure to include any credit carryforward from 2010, 2011, and 2012. H&r block taxes 2011   Include the credit in your total for Form 1040, line 53. H&r block taxes 2011 Check box c and enter “8396” on the line next to that box. H&r block taxes 2011 Reduced home mortgage interest deduction. H&r block taxes 2011   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. H&r block taxes 2011 You must do this even if part of that amount is to be carried forward to 2014. H&r block taxes 2011 For more information about the home mortgage interest deduction, see chapter 23. H&r block taxes 2011 Recapture of federal mortgage subsidy. H&r block taxes 2011   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. H&r block taxes 2011 The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. H&r block taxes 2011 See the Instructions for Form 8828 and chapter 15 for more information. H&r block taxes 2011 More information. H&r block taxes 2011   For more information on the credit, see the Form 8396 instructions. H&r block taxes 2011 Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. H&r block taxes 2011 If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. H&r block taxes 2011 This is called the alternative minimum tax. H&r block taxes 2011 The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. H&r block taxes 2011 If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. H&r block taxes 2011 You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. H&r block taxes 2011 How to take the credit. H&r block taxes 2011    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. H&r block taxes 2011 Include the credit in your total for Form 1040, line 53, and check box b. H&r block taxes 2011 You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. H&r block taxes 2011 More information. H&r block taxes 2011   For more information on the credit, see the Instructions for Form 8801. H&r block taxes 2011 Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. H&r block taxes 2011 Qualified plug-in electric drive motor vehicle. H&r block taxes 2011   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. H&r block taxes 2011 Qualified two- or three-wheeled plug-in electric vehicle. H&r block taxes 2011   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. H&r block taxes 2011 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. H&r block taxes 2011 Certification and other requirements. H&r block taxes 2011   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. H&r block taxes 2011 However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. H&r block taxes 2011   The following requirements must also be met to qualify for the credit. H&r block taxes 2011 You are the owner of the vehicle. H&r block taxes 2011 If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. H&r block taxes 2011 You placed the vehicle in service during 2013. H&r block taxes 2011 The vehicle is manufactured primarily for use on public streets, roads, and highways. H&r block taxes 2011 The original use of the vehicle began with you. H&r block taxes 2011 You acquired the vehicle for your use or to lease to others, and not for resale. H&r block taxes 2011 In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. H&r block taxes 2011 You use the vehicle primarily in the United States. H&r block taxes 2011 How to take the credit. H&r block taxes 2011   To take the credit, you must complete Form 8936 and attach it to your Form 1040. H&r block taxes 2011 Include the credit in your total for Form 1040, line 53. H&r block taxes 2011 Check box c and enter “8936” on the line next to that box. H&r block taxes 2011 More information. H&r block taxes 2011   For more information on the credit, see the Form 8936 instructions. H&r block taxes 2011 Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. H&r block taxes 2011 Nonbusiness energy property credit. H&r block taxes 2011 Residential energy efficient property credit. H&r block taxes 2011 If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. H&r block taxes 2011 Nonbusiness energy property credit. H&r block taxes 2011   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. H&r block taxes 2011   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. H&r block taxes 2011    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. H&r block taxes 2011   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. H&r block taxes 2011 Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. H&r block taxes 2011 Exterior window (including skylights). H&r block taxes 2011 Exterior doors. H&r block taxes 2011 Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. H&r block taxes 2011   Residential energy property is any of the following. H&r block taxes 2011 Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. H&r block taxes 2011 Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. H&r block taxes 2011 Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. H&r block taxes 2011 Residential energy efficient property credit. H&r block taxes 2011   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. H&r block taxes 2011 The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. H&r block taxes 2011 Basis reduction. H&r block taxes 2011   You must reduce the basis of your home by the amount of any credit allowed. H&r block taxes 2011 How to take the credit. H&r block taxes 2011   Complete Form 5695 and attach it to your Form 1040. H&r block taxes 2011 Enter the credit on Form 1040, line 52. H&r block taxes 2011 More information. H&r block taxes 2011   For more information on these credits, see the Form 5695 instructions. H&r block taxes 2011 Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. H&r block taxes 2011 However, you cannot take the credit if either of the following applies. H&r block taxes 2011 The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). H&r block taxes 2011 The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). H&r block taxes 2011 Student. H&r block taxes 2011   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. H&r block taxes 2011 School. H&r block taxes 2011   A school includes a technical, trade, or mechanical school. H&r block taxes 2011 It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. H&r block taxes 2011 How to take the credit. H&r block taxes 2011   Figure the credit on Form 8880. H&r block taxes 2011 Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. H&r block taxes 2011 More information. H&r block taxes 2011   For more information on the credit, see the Form 8880 instructions. H&r block taxes 2011 Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. H&r block taxes 2011 If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. H&r block taxes 2011 Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. H&r block taxes 2011 If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. H&r block taxes 2011 The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. H&r block taxes 2011 How to take the credit. H&r block taxes 2011   To take the credit, attach Copy B of Form 2439 to your Form 1040. H&r block taxes 2011 Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. H&r block taxes 2011 More information. H&r block taxes 2011   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. H&r block taxes 2011 Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. H&r block taxes 2011 You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. H&r block taxes 2011 You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. H&r block taxes 2011 S. H&r block taxes 2011 Treasury–HCTC. H&r block taxes 2011 ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. H&r block taxes 2011 You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). H&r block taxes 2011 You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. H&r block taxes 2011 S. H&r block taxes 2011 military health system (TRICARE). H&r block taxes 2011 You were not imprisoned under federal, state, or local authority. H&r block taxes 2011 Your employer did not pay 50% or more of the cost of coverage. H&r block taxes 2011 You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. H&r block taxes 2011 But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. H&r block taxes 2011 If you meet all of these conditions, you may be able to take a credit of up to 72. H&r block taxes 2011 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. H&r block taxes 2011 You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. H&r block taxes 2011 The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. H&r block taxes 2011 You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. H&r block taxes 2011 If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. H&r block taxes 2011 TAA recipient. H&r block taxes 2011   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). H&r block taxes 2011 Example. H&r block taxes 2011 You received a trade adjustment allowance for January 2013. H&r block taxes 2011 You were an eligible TAA recipient on the first day of January and February. H&r block taxes 2011 Alternative TAA recipient. H&r block taxes 2011   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. H&r block taxes 2011 Example. H&r block taxes 2011 You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. H&r block taxes 2011 The program was established by the Department of Labor. H&r block taxes 2011 You were an eligible alternative TAA recipient on the first day of October and November. H&r block taxes 2011 RTAA recipient. H&r block taxes 2011   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. H&r block taxes 2011 PBGC pension recipient. H&r block taxes 2011   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. H&r block taxes 2011 You were age 55 or older on the first day of the month. H&r block taxes 2011 You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). H&r block taxes 2011 If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. H&r block taxes 2011 How to take the credit. H&r block taxes 2011   To take the credit, complete Form 8885 and attach it to your Form 1040. H&r block taxes 2011 Include your credit in the total for Form 1040, line 71, and check box c. H&r block taxes 2011   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. H&r block taxes 2011 For details, see Publication 502 or Form 8885. H&r block taxes 2011 More information. H&r block taxes 2011   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. H&r block taxes 2011 Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. H&r block taxes 2011 If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. H&r block taxes 2011 If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. H&r block taxes 2011 If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. H&r block taxes 2011 2% rate. H&r block taxes 2011 You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. H&r block taxes 2011 For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. H&r block taxes 2011 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. H&r block taxes 2011 45%) or the Additional Medicare Tax rate (. H&r block taxes 2011 9%). H&r block taxes 2011 The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. H&r block taxes 2011 Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. H&r block taxes 2011 40 RRTA tier 2 $84,300 $3,709. H&r block taxes 2011 20 All wages are subject to Medicare tax withholding. H&r block taxes 2011   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. H&r block taxes 2011 Be sure to attach a copy of all of your W-2 forms. H&r block taxes 2011 Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. H&r block taxes 2011 Employer's error. H&r block taxes 2011   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. H&r block taxes 2011 The employer should adjust the tax for you. H&r block taxes 2011 If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. H&r block taxes 2011 Joint return. H&r block taxes 2011   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. H&r block taxes 2011 Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. H&r block taxes 2011 How to figure the credit if you did not work for a railroad. H&r block taxes 2011   If you did not work for a railroad during 2013, figure the credit as follows: 1. H&r block taxes 2011 Add all social security tax withheld (but not more than $7,049. H&r block taxes 2011 40 for each employer). H&r block taxes 2011 Enter the total here   2. H&r block taxes 2011 Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. H&r block taxes 2011 Add lines 1 and 2. H&r block taxes 2011 If $7,049. H&r block taxes 2011 40 or less, stop here. H&r block taxes 2011 You cannot take  the credit   4. H&r block taxes 2011 Social security tax limit 7,049. H&r block taxes 2011 40 5. H&r block taxes 2011 Credit. H&r block taxes 2011 Subtract line 4 from line 3. H&r block taxes 2011 Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. H&r block taxes 2011 You are married and file a joint return with your spouse who had no gross income in 2013. H&r block taxes 2011 During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. H&r block taxes 2011 Social security tax of $3,720 was withheld. H&r block taxes 2011 You also worked for another employer in 2013 and earned $55,000 in wages. H&r block taxes 2011 $3,410 of social security tax was withheld from these wages. H&r block taxes 2011 Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. H&r block taxes 2011 60 for the excess social security tax withheld. H&r block taxes 2011 1. H&r block taxes 2011 Add all social security tax withheld (but not more than $7,049. H&r block taxes 2011 40 for each employer). H&r block taxes 2011 Enter the total here $7,130. H&r block taxes 2011 00 2. H&r block taxes 2011 Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. H&r block taxes 2011 Add lines 1 and 2. H&r block taxes 2011 If $7,049. H&r block taxes 2011 40 or less, stop here. H&r block taxes 2011 You cannot take the credit 7,130. H&r block taxes 2011 00 4. H&r block taxes 2011 Social security tax limit 7,049. H&r block taxes 2011 40 5. H&r block taxes 2011 Credit. H&r block taxes 2011 Subtract line 4 from line 3. H&r block taxes 2011 Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. H&r block taxes 2011 60 How to figure the credit if you worked for a railroad. H&r block taxes 2011   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. H&r block taxes 2011 Add all social security and tier 1 RRTA tax withheld at the 6. H&r block taxes 2011 2% rate (but not more than $7,049. H&r block taxes 2011 40 for each employer). H&r block taxes 2011 Enter the total here   2. H&r block taxes 2011 Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. H&r block taxes 2011 Add lines 1 and 2. H&r block taxes 2011 If $7,049. H&r block taxes 2011 40 or less, stop here. H&r block taxes 2011 You cannot take  the credit   4. H&r block taxes 2011 Social security and tier 1 RRTA  tax limit 7,049. H&r block taxes 2011 40 5. H&r block taxes 2011 Credit. H&r block taxes 2011 Subtract line 4 from line 3. H&r block taxes 2011 Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. H&r block taxes 2011   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. H&r block taxes 2011 More information. H&r block taxes 2011   For more information on the credit, see Publication 505. H&r block taxes 2011 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Information for Contributors

Organizations Eligible to Receive Tax-Deductible Charitable Contributions
A searchable database of organizations eligible to receive tax-deductible charitable contributions.

Web-Based Mini-Course - Deducting Charitable Contributions
A short course to help charities and contributors understand what is a deductible charitable contribution and what is not. Also covers amount and types of deductible contributions, what records to keep and how to report contributions.

Tax information on donated property
How donors, charities, and tax professionals must report non-cash charitable contributions.

Charitable Contributions - YouTube video
YouTube video on Charitable Contributions.

Substantiating Charitable Contributions
A brief description of the disclosure and substantiation requirements for contributions to charitable organizations.

Tips for Taxpayers Making Charitable Donations
Tips to ensure that contributions pay off on your tax return.

Special Charitable Contributions for Certain IRA Owners
Tax tips for donating IRA funds to charitable organizations.

Form 990 Resources and Tools for the General Public
Form 990 Resources and Tools for the General Public

Page Last Reviewed or Updated: 30-Mar-2014

The H&r Block Taxes 2011

H&r block taxes 2011 1. H&r block taxes 2011   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. H&r block taxes 2011 For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. H&r block taxes 2011 If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. H&r block taxes 2011 Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. H&r block taxes 2011 Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. H&r block taxes 2011 Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. H&r block taxes 2011 Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. H&r block taxes 2011 3. H&r block taxes 2011 If your organization is a central organization with exempt status, see Group Exemption Letter , later. H&r block taxes 2011 All applications must be signed by an authorized individual. H&r block taxes 2011 Form 1023, Application for Recognition of Exemption. H&r block taxes 2011   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. H&r block taxes 2011 Form 1024, Application for Recognition of Exemption Under Section 501(a). H&r block taxes 2011    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. H&r block taxes 2011 , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. H&r block taxes 2011 , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. H&r block taxes 2011 of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. H&r block taxes 2011  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. H&r block taxes 2011 Letter application. H&r block taxes 2011   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. H&r block taxes 2011 See Required Inclusions for the information to include with the letter application. H&r block taxes 2011 Form 1028. H&r block taxes 2011   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. H&r block taxes 2011 You must also submit Form 8718. H&r block taxes 2011 Form 8871. H&r block taxes 2011    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. H&r block taxes 2011 See Political Organization Income Tax Return , later. H&r block taxes 2011    Some organizations do not have to use specific application forms. H&r block taxes 2011 The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. H&r block taxes 2011 It is also shown in the Organization Reference Chart, later. H&r block taxes 2011 Power of attorney. H&r block taxes 2011   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. H&r block taxes 2011 The power of attorney must specifically authorize an individual to represent your organization. H&r block taxes 2011 You cannot name an organization, firm, etc. H&r block taxes 2011 as your representative. H&r block taxes 2011 Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. H&r block taxes 2011 The categories of individuals who can represent you before the IRS are listed on the form. H&r block taxes 2011 Non-exemption for terrorist organizations. H&r block taxes 2011   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. H&r block taxes 2011 User fee. H&r block taxes 2011   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. H&r block taxes 2011 If you are filing Form 1023, user fee information is included in Part XI. H&r block taxes 2011 If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. H&r block taxes 2011 and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. H&r block taxes 2011 Your payment must accompany your request. H&r block taxes 2011 The IRS will not process a request unless the fee has been paid. H&r block taxes 2011    For the current user fee amount and processing time for applications go to IRS. H&r block taxes 2011 gov and select “Charities and Non-Profits” from the buttons near the top. H&r block taxes 2011 Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. H&r block taxes 2011 You can also call 1-877-829-5500. H&r block taxes 2011 Required Inclusions Employer identification number (EIN). H&r block taxes 2011   Every exempt organization must have an EIN, whether or not it has any employees. H&r block taxes 2011 An EIN is required before an exemption application is submitted. H&r block taxes 2011 Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. H&r block taxes 2011 The EIN is issued immediately once the application information is validated. H&r block taxes 2011 By telephone at 1-800-829-4933, from 7:00 a. H&r block taxes 2011 m. H&r block taxes 2011 to 7:00 p. H&r block taxes 2011 m. H&r block taxes 2011 local time, Monday through Friday. H&r block taxes 2011 The EIN is provided over the phone to an authorized individual. H&r block taxes 2011 By mailing or faxing Form SS-4, Application for Employer Identification Number. H&r block taxes 2011 If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. H&r block taxes 2011    Use only one method for each entity so you do not receive more than one EIN for an entity. H&r block taxes 2011   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. H&r block taxes 2011 Organizing documents. H&r block taxes 2011   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. H&r block taxes 2011   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. H&r block taxes 2011 (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. H&r block taxes 2011 ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. H&r block taxes 2011 Bylaws. H&r block taxes 2011   Bylaws alone are not organizing documents. H&r block taxes 2011 However, if your organization has adopted bylaws, include a current copy. H&r block taxes 2011 The bylaws need not be signed if submitted as an attachment. H&r block taxes 2011   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. H&r block taxes 2011    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). H&r block taxes 2011 Conformed copy. H&r block taxes 2011   A conformed copy is a copy that agrees with the original and all amendments to it. H&r block taxes 2011 If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. H&r block taxes 2011 With either option, the officer must certify that the document is a complete and accurate copy of the original. H&r block taxes 2011 A certificate of incorporation should be approved and dated by an appropriate state official. H&r block taxes 2011 Attachments. H&r block taxes 2011    When submitting attachments, every attachment should show your organization's name and EIN. H&r block taxes 2011 It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. H&r block taxes 2011 Original documents. H&r block taxes 2011   Do not submit original documents because they become part of the IRS file and cannot be returned. H&r block taxes 2011 Description of activities. H&r block taxes 2011   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. H&r block taxes 2011 When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. H&r block taxes 2011   To determine the information you need to provide, you should study the part of this publication that applies to your organization. H&r block taxes 2011 The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. H&r block taxes 2011   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. H&r block taxes 2011   Your application should describe completely and in detail your past, present, and planned activities. H&r block taxes 2011 Financial data. H&r block taxes 2011   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). H&r block taxes 2011 For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. H&r block taxes 2011   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. H&r block taxes 2011 Exempt status established in application. H&r block taxes 2011   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. H&r block taxes 2011 Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. H&r block taxes 2011 If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. H&r block taxes 2011 Incomplete application. H&r block taxes 2011   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. H&r block taxes 2011 The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. H&r block taxes 2011   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. H&r block taxes 2011   Generally, the user fee will not be refunded if an incomplete application is filed. H&r block taxes 2011   Additional information may be requested if necessary to clarify the nature of your organization. H&r block taxes 2011 Application made under wrong paragraph of section 501(c). H&r block taxes 2011   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. H&r block taxes 2011 If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. H&r block taxes 2011 It must also supply any additional information required for the application under the new paragraph. H&r block taxes 2011 Different application form needed. H&r block taxes 2011   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. H&r block taxes 2011 Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. H&r block taxes 2011 If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. H&r block taxes 2011   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. H&r block taxes 2011 This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. H&r block taxes 2011 IRS responses. H&r block taxes 2011   Organizations that submit a complete application will receive an acknowledgment from the IRS. H&r block taxes 2011 Others will receive a letter requesting more information or returning an incomplete application. H&r block taxes 2011 Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. H&r block taxes 2011 These letters will be sent out as soon as possible after receipt of the organization's application. H&r block taxes 2011 Withdrawal of application. H&r block taxes 2011   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. H&r block taxes 2011 However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. H&r block taxes 2011 The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. H&r block taxes 2011 Requests for withholding of information from the public. H&r block taxes 2011   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. H&r block taxes 2011 The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . H&r block taxes 2011 )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. H&r block taxes 2011 Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. H&r block taxes 2011 ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. H&r block taxes 2011 Be filed with the office where your organization files the documents in which the material to be withheld is contained. H&r block taxes 2011 Where to file. H&r block taxes 2011   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). H&r block taxes 2011    Form 8940, Request for Miscellaneous Determination. H&r block taxes 2011 You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. H&r block taxes 2011 Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. H&r block taxes 2011 See Form 8940 and instructions for more information. H&r block taxes 2011 Requests other than applications. H&r block taxes 2011 Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. H&r block taxes 2011 ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. H&r block taxes 2011 The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. H&r block taxes 2011 R. H&r block taxes 2011 B. H&r block taxes 2011 237. H&r block taxes 2011 Referral to EO Technical. H&r block taxes 2011   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. H&r block taxes 2011 EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. H&r block taxes 2011 An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. H&r block taxes 2011 If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. H&r block taxes 2011 Reminder. H&r block taxes 2011   The law requires payment of a user fee for determination letter requests. H&r block taxes 2011 Go to IRS. H&r block taxes 2011 gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. H&r block taxes 2011 Payment must accompany each request. H&r block taxes 2011 Rulings and Determination Letters Elimination of the advance public charity status. H&r block taxes 2011   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. H&r block taxes 2011 Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. H&r block taxes 2011 The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. H&r block taxes 2011 See Elimination of the Advance Ruling Process . H&r block taxes 2011 An organization must describe fully the activities in which it expects to engage. H&r block taxes 2011 This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. H&r block taxes 2011 When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. H&r block taxes 2011 Adverse determination. H&r block taxes 2011   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. H&r block taxes 2011 An organization can appeal a proposed adverse ruling or determination letter. H&r block taxes 2011 See Appeal Procedures , later. H&r block taxes 2011 Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. H&r block taxes 2011 (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). H&r block taxes 2011 ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. H&r block taxes 2011 If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. H&r block taxes 2011 If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. H&r block taxes 2011 A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. H&r block taxes 2011 Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. H&r block taxes 2011 Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. H&r block taxes 2011 When revocation takes effect. H&r block taxes 2011   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. H&r block taxes 2011 Material change in organization. H&r block taxes 2011   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. H&r block taxes 2011 Relief from retroactivity. H&r block taxes 2011   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. H&r block taxes 2011 For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. H&r block taxes 2011 R. H&r block taxes 2011 B. H&r block taxes 2011 126, sec. H&r block taxes 2011 13 (or later update). H&r block taxes 2011 Foundations. H&r block taxes 2011   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. H&r block taxes 2011 Written notice. H&r block taxes 2011   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. H&r block taxes 2011   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. H&r block taxes 2011 The appeal procedures are discussed next. H&r block taxes 2011 Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. H&r block taxes 2011 This process does not apply to determinations issued by EO Technical. H&r block taxes 2011 Your organization must submit a statement of its views fully explaining its reasoning. H&r block taxes 2011 The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. H&r block taxes 2011 Representation. H&r block taxes 2011   A principal officer or trustee can represent an organization at any level of appeal within the IRS. H&r block taxes 2011 Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. H&r block taxes 2011   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. H&r block taxes 2011 Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. H&r block taxes 2011 These forms can be obtained from the IRS. H&r block taxes 2011 For more information, see Publication 947, Practice Before the IRS and Power of Attorney. H&r block taxes 2011 Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. H&r block taxes 2011 If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. H&r block taxes 2011 For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. H&r block taxes 2011 The appeal should include the following information. H&r block taxes 2011 The organization's name, address, daytime telephone number, and employer identification number. H&r block taxes 2011 A statement that the organization wants to protest the determination. H&r block taxes 2011 A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. H&r block taxes 2011 A statement of facts supporting the organization's position in any contested factual issue. H&r block taxes 2011 A statement outlining the law or other authority the organization is relying on. H&r block taxes 2011 A statement as to whether a conference at the Appeals Office is desired. H&r block taxes 2011 The statement of facts in item 4 must be declared true under penalties of perjury. H&r block taxes 2011 This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. H&r block taxes 2011 ”           Signature. H&r block taxes 2011   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. H&r block taxes 2011 Be sure the appeal contains all of the information requested. H&r block taxes 2011 Incomplete appeals will be returned for completion. H&r block taxes 2011 If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. H&r block taxes 2011 The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. H&r block taxes 2011 An adverse decision can be appealed to the courts (discussed later). H&r block taxes 2011 The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. H&r block taxes 2011 If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. H&r block taxes 2011 Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. H&r block taxes 2011 EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. H&r block taxes 2011 Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. H&r block taxes 2011 The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). H&r block taxes 2011 In the case of a late-filed application, requesting relief under Regulations section 301. H&r block taxes 2011 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). H&r block taxes 2011 The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. H&r block taxes 2011 Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. H&r block taxes 2011 The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. H&r block taxes 2011 An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. H&r block taxes 2011 270-day period. H&r block taxes 2011   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. H&r block taxes 2011 See Application Procedures , earlier, for information needed to complete Form 1023. H&r block taxes 2011   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. H&r block taxes 2011 The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. H&r block taxes 2011 Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. H&r block taxes 2011 For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. H&r block taxes 2011 S. H&r block taxes 2011 District Court or the U. H&r block taxes 2011 S. H&r block taxes 2011 Court of Federal Claims. H&r block taxes 2011 Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. H&r block taxes 2011 For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. H&r block taxes 2011 In certain situations, your organization can file suit for a declaratory judgment in the U. H&r block taxes 2011 S. H&r block taxes 2011 District Court for the District of Columbia, the U. H&r block taxes 2011 S. H&r block taxes 2011 Court of Federal Claims, or the U. H&r block taxes 2011 S. H&r block taxes 2011 Tax Court. H&r block taxes 2011 This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. H&r block taxes 2011 However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. H&r block taxes 2011 Adverse notice of final determination. H&r block taxes 2011   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. H&r block taxes 2011 Favorable court rulings - IRS procedure. H&r block taxes 2011   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. H&r block taxes 2011 Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. H&r block taxes 2011 A central organization is an organization that has one or more subordinates under its general supervision or control. H&r block taxes 2011 A subordinate organization is a chapter, local, post, or unit of a central organization. H&r block taxes 2011 A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. H&r block taxes 2011 A subordinate organization may or may not be incorporated, but it must have an organizing document. H&r block taxes 2011 A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. H&r block taxes 2011 A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). H&r block taxes 2011 If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. H&r block taxes 2011 If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. H&r block taxes 2011 If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. H&r block taxes 2011 Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. H&r block taxes 2011 You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. H&r block taxes 2011 This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. H&r block taxes 2011 A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. H&r block taxes 2011 If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. H&r block taxes 2011 It need not forward documents already submitted. H&r block taxes 2011 However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. H&r block taxes 2011 Employer identification number. H&r block taxes 2011   The central organization must have an EIN before it submits a completed exemption or group exemption application. H&r block taxes 2011 Each subordinate must have its own EIN, even if it has no employees. H&r block taxes 2011 When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. H&r block taxes 2011 Information required for subordinate organizations. H&r block taxes 2011   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. H&r block taxes 2011 The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. H&r block taxes 2011 Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). H&r block taxes 2011 A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. H&r block taxes 2011 A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. H&r block taxes 2011 An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. H&r block taxes 2011 A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). H&r block taxes 2011 A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. H&r block taxes 2011 If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). H&r block taxes 2011 For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. H&r block taxes 2011 B. H&r block taxes 2011 230 and Revenue Procedure 75-50, 1975-2 C. H&r block taxes 2011 B. H&r block taxes 2011 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). H&r block taxes 2011 For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. H&r block taxes 2011 B. H&r block taxes 2011 158, have been met. H&r block taxes 2011 A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. H&r block taxes 2011 A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. H&r block taxes 2011 New 501(c)(3) organizations that want to be included. H&r block taxes 2011   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). H&r block taxes 2011 The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . H&r block taxes 2011 Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. H&r block taxes 2011 The continued existence of the central organization. H&r block taxes 2011 The continued qualification of the central organization for exemption under section 501(c). H&r block taxes 2011 The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). H&r block taxes 2011 The annual filing of an information return (Form 990, for example) by the central organization if required. H&r block taxes 2011 The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. H&r block taxes 2011 Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. H&r block taxes 2011 Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. H&r block taxes 2011 A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. H&r block taxes 2011 Subordinates that have changed their names or addresses during the year. H&r block taxes 2011 Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. H&r block taxes 2011 Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. H&r block taxes 2011 An annotated directory of subordinates will not be accepted for this purpose. H&r block taxes 2011 If there were none of the above changes, the central organization must submit a statement to that effect. H&r block taxes 2011 The same information about new subordinates that was required in the initial application for group exemption. H&r block taxes 2011 (This information is listed in items 1 through 10, under Information required for subordinate organizations. H&r block taxes 2011 , earlier. H&r block taxes 2011 ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. H&r block taxes 2011 The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. H&r block taxes 2011 Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. H&r block taxes 2011 When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. H&r block taxes 2011 However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. H&r block taxes 2011 The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. H&r block taxes 2011 Prev  Up  Next   Home   More Online Publications