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How To File A Tax Extension 2011

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How To File A Tax Extension 2011

How to file a tax extension 2011 3. How to file a tax extension 2011   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. How to file a tax extension 2011 Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. How to file a tax extension 2011 Certain contracts held by a charitable remainder trust. How to file a tax extension 2011 Excise Taxes. How to file a tax extension 2011 Indoor tanning services. How to file a tax extension 2011 Application for Recognition of ExemptionPolitical activity. How to file a tax extension 2011 Private delivery service. How to file a tax extension 2011 Amendments to organizing documents required. How to file a tax extension 2011 How to show reasonable action and good faith. How to file a tax extension 2011 Not acting reasonably and in good faith. How to file a tax extension 2011 Prejudicing the interest of the Government. How to file a tax extension 2011 Procedure for requesting extension. How to file a tax extension 2011 More information. How to file a tax extension 2011 Organizations Not Required To File Form 1023 Articles of OrganizationOrganizational Test Dedication and Distribution of Assets Educational Organizations and Private SchoolsEducational Organizations Private Schools Organizations Providing InsuranceCharitable Risk Pools Other Section 501(c)(3) OrganizationsCharitable Organizations Religious Organizations Scientific Organizations Literary Organizations Amateur Athletic Organizations Prevention of Cruelty to Children or Animals Private Foundations and Public CharitiesPrivate Foundations Public Charities Private Operating Foundations Lobbying ExpendituresLobbying expenditures. How to file a tax extension 2011 Grass roots expenditures. How to file a tax extension 2011 Lobbying nontaxable amount. How to file a tax extension 2011 Grass roots nontaxable amount. How to file a tax extension 2011 Organization that no longer qualifies. How to file a tax extension 2011 Tax on organization. How to file a tax extension 2011 Tax on managers. How to file a tax extension 2011 Taxes on organizations. How to file a tax extension 2011 Taxes on managers. How to file a tax extension 2011 Political expenditures. How to file a tax extension 2011 Correction of expenditure. How to file a tax extension 2011 Introduction An organization may qualify for exemption from federal income tax if it is organized and operated exclusively for one or more of the following purposes. How to file a tax extension 2011 Religious. How to file a tax extension 2011 Charitable. How to file a tax extension 2011 Scientific. How to file a tax extension 2011 Testing for public safety. How to file a tax extension 2011 Literary. How to file a tax extension 2011 Educational. How to file a tax extension 2011 Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment; however, see Amateur Athletic Organizations , later in this chapter). How to file a tax extension 2011 The prevention of cruelty to children or animals. How to file a tax extension 2011 To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. How to file a tax extension 2011 A trust is a fund or foundation and will qualify. How to file a tax extension 2011 However, an individual or a partnership will not qualify. How to file a tax extension 2011 Examples. How to file a tax extension 2011   Qualifying organizations include: Nonprofit old-age homes, Parent-teacher associations, Charitable hospitals or other charitable organizations, Alumni associations, Schools, Chapters of the Red Cross, Boys' or Girls' Clubs, and Churches. How to file a tax extension 2011 Child care organizations. How to file a tax extension 2011   The term educational purposes includes providing for care of children away from their homes if substantially all the care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. How to file a tax extension 2011 Instrumentalities. How to file a tax extension 2011   A state or municipal instrumentality may qualify under section 501(c)(3) if it is organized as a separate entity from the governmental unit that created it and if it otherwise meets the organizational and operational tests of section 501(c)(3). How to file a tax extension 2011 Examples of a qualifying instrumentality might include state schools, universities, or hospitals. How to file a tax extension 2011 However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. How to file a tax extension 2011 A state or municipality itself does not qualify for exemption. How to file a tax extension 2011 Topics - This chapter discusses: Contributions to 501(c)(3) organizations, Applications for recognition of exemption, Articles of Organization, Educational organizations and private schools, Organizations providing insurance, Other section 501(c)(3) organizations, Private foundations and public charities, and Lobbying expenditures. How to file a tax extension 2011 Useful Items - You may want to see: Forms (and Instructions) 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code See chapter 6 for information about getting publications and forms. How to file a tax extension 2011 Contributions to 501(c)(3) Organizations Contributions to domestic organizations described in this chapter, except organizations testing for public safety, are deductible as charitable contributions on the donor's federal income tax return. How to file a tax extension 2011 Fundraising events. How to file a tax extension 2011   If the donor receives something of value in return for the contribution, a common occurrence with fundraising efforts, part or all of the contribution may not be deductible. How to file a tax extension 2011 This may apply to fundraising activities such as charity balls, bazaars, banquets, auctions, concerts, athletic events, and solicitations for membership or contributions when merchandise or benefits are given in return for payment of a specified minimum contribution. How to file a tax extension 2011   If the donor receives or expects to receive goods or services in return for a contribution to your organization, the donor cannot deduct any part of the contribution unless the donor intends to, and does, make a payment greater than the fair market value of the goods or services. How to file a tax extension 2011 If a deduction is allowed, the donor can deduct only the part of the contribution, if any, that is more than the fair market value of the goods or services received. How to file a tax extension 2011 You should determine in advance the fair market value of any goods or services to be given to contributors and tell them, when you publicize the fundraising event or solicit their contributions, how much is deductible and how much is for the goods or services. How to file a tax extension 2011 See Disclosure of Quid Pro Quo Contributions in chapter 2. How to file a tax extension 2011 Exemption application not filed. How to file a tax extension 2011   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. How to file a tax extension 2011 Separate fund—contributions that are deductible. How to file a tax extension 2011   An organization that is exempt from federal income tax other than as an organization described in section 501(c)(3) can, if it desires, establish a fund, separate and apart from its other funds, exclusively for religious, charitable, scientific, literary, or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. How to file a tax extension 2011   If the fund is organized and operated exclusively for these purposes, it may qualify for exemption as an organization described in section 501(c)(3), and contributions made to it will be deductible as provided by section 170. How to file a tax extension 2011 A fund with these characteristics must be organized in such a manner as to prohibit the use of its funds upon dissolution, or otherwise, for the general purposes of the organization creating it. How to file a tax extension 2011 Personal benefit contracts. How to file a tax extension 2011   Generally, charitable deductions will not be allowed for a transfer to, or for the use of, a section 501(c)(3) or (c)(4) organization if in connection with the transfer: The organization directly or indirectly pays, or previously paid, a premium on a personal benefit contract for the transferor, or There is an understanding or expectation that anyone will directly or indirectly pay a premium on a personal benefit contract for the transferor. How to file a tax extension 2011   A personal benefit contract with respect to the transferor is any life insurance, annuity, or endowment contract, if any direct or indirect beneficiary under the contract is the transferor, any member of the transferor's family, or any other person designated by the transferor. How to file a tax extension 2011 Certain annuity contracts. How to file a tax extension 2011   If an organization incurs an obligation to pay a charitable gift annuity, and the organization purchases an annuity contract to fund the obligation, individuals receiving payments under the charitable gift annuity will not be treated as indirect beneficiaries if the organization owns all of the incidents of ownership under the contract, is entitled to all payments under the contract, and the timing and amount of the payments are substantially the same as the timing and amount of payments to each person under the obligation (as such obligation is in effect at the time of the transfer). How to file a tax extension 2011 Certain contracts held by a charitable remainder trust. How to file a tax extension 2011   An individual will not be considered an indirect beneficiary under a life insurance, annuity, or endowment contract held by a charitable remainder annuity trust or a charitable remainder unitrust solely by reason of being entitled to the payment if the trust owns all of the incidents of ownership under the contract, and the trust is entitled to all payments under the contract. How to file a tax extension 2011 Excise tax. How to file a tax extension 2011   If the premiums are paid in connection with a transfer for which a deduction is not allowable under the deduction denial rule, without regard to when the transfer to the charitable organization was made, an excise tax will be applied that is equal to the amount of the premiums paid by the organization on any life insurance, annuity, or endowment contract. How to file a tax extension 2011 The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. How to file a tax extension 2011 Excise Taxes. How to file a tax extension 2011   A charitable organization liable for excise taxes must file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. How to file a tax extension 2011 Generally, the due date for filing Form 4720 occurs on the fifteenth day of the fifth month following the close of the organization's tax year. How to file a tax extension 2011 Indoor tanning services. How to file a tax extension 2011   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. How to file a tax extension 2011 For more information, go to IRS. How to file a tax extension 2011 gov and select Affordable Care Act Tax Provisions. How to file a tax extension 2011 Application for Recognition of Exemption This discussion describes certain information to be provided upon application for recognition of exemption by all organizations created for any of the purposes described earlier in this chapter. How to file a tax extension 2011 For example, the application must include a conformed copy of the organization's articles of incorporation, as discussed under Articles of Organization , later in this chapter. How to file a tax extension 2011 See the organization headings that follow for specific information your organization may need to provide. How to file a tax extension 2011 Form 1023. How to file a tax extension 2011   Your organization must file its application for recognition of exemption on Form 1023. How to file a tax extension 2011 See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. How to file a tax extension 2011 Some organizations are not required to file Form 1023. How to file a tax extension 2011 See Organizations Not Required To File Form 1023, later. How to file a tax extension 2011    Additional information to help you complete your application can be found online. How to file a tax extension 2011 Go to Exemption Requirement – Section 501(c)(3) Organizations and select the link at the bottom of the Web page for step by step help with the application process. How to file a tax extension 2011 See Exemption Requirements - Section 501(c)(3) Organizations. How to file a tax extension 2011   Form 1023 and accompanying statements must show that all of the following are true. How to file a tax extension 2011 The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. How to file a tax extension 2011 ) specified in the introduction to this chapter. How to file a tax extension 2011 No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. How to file a tax extension 2011 You must establish that your organization will not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. How to file a tax extension 2011 The organization will not, as a substantial part of its activities, attempt to influence legislation (unless it elects to come under the provisions allowing certain lobbying expenditures) or participate to any extent in a political campaign for or against any candidate for public office. How to file a tax extension 2011 See Political activity, next, and Lobbying Expenditures , near the end of this chapter. How to file a tax extension 2011 Political activity. How to file a tax extension 2011   If any of the activities (whether or not substantial) of your organization consist of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, your organization will not qualify for tax-exempt status under section 501(c)(3). How to file a tax extension 2011 Such participation or intervention includes the publishing or distributing of statements. How to file a tax extension 2011   Whether your organization is participating or intervening, directly or indirectly, in any political campaign on behalf of (or in opposition to) any candidate for public office depends upon all of the facts and circumstances of each case. How to file a tax extension 2011 Certain voter education activities or public forums conducted in a nonpartisan manner may not be prohibited political activity under section 501(c)(3), while other so-called voter education activities may be prohibited. How to file a tax extension 2011 Effective date of exemption. How to file a tax extension 2011   Most organizations described in this chapter that were organized after October 9, 1969, will not be treated as tax exempt unless they apply for recognition of exemption by filing Form 1023. How to file a tax extension 2011 These organizations will not be treated as tax exempt for any period before they file Form 1023, unless they file the form within 27 months from the end of the month in which they were organized. How to file a tax extension 2011 If the organization files the application within this 27-month period, the organization's exemption will be recognized retroactively to the date it was organized. How to file a tax extension 2011 Otherwise, exemption will be recognized only from the date of receipt. How to file a tax extension 2011 The date of receipt is the date of the U. How to file a tax extension 2011 S. How to file a tax extension 2011 postmark on the cover in which an exemption application is mailed or, if no postmark appears on the cover, the date the application is stamped as received by the IRS. How to file a tax extension 2011 Private delivery service. How to file a tax extension 2011   If a private delivery service designated by the IRS, rather than the U. How to file a tax extension 2011 S. How to file a tax extension 2011 Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. How to file a tax extension 2011 The following private delivery services have been designated by the IRS. How to file a tax extension 2011 DHL Express (DHL): DHL “Same Day” Service. How to file a tax extension 2011 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file a tax extension 2011 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file a tax extension 2011 M. How to file a tax extension 2011 , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file a tax extension 2011 Amendments to organizing documents required. How to file a tax extension 2011   If an organization is required to alter its activities or to make substantive amendments to its organizing document, the ruling or determination letter recognizing its exempt status will be effective as of the date the changes are made. How to file a tax extension 2011 If only a nonsubstantive amendment is made, exempt status will be effective as of the date it was organized, if the application was filed within the 15-month period, or the date the application was filed. How to file a tax extension 2011 Extensions of time for filing. How to file a tax extension 2011   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. How to file a tax extension 2011 Automatic 12-month extension. How to file a tax extension 2011 Organizations will receive an automatic 12-month extension if they file an application for recognition of exemption with the IRS within 12 months of the original deadline. How to file a tax extension 2011 To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. How to file a tax extension 2011 9100-2. How to file a tax extension 2011 ” Discretionary extensions. How to file a tax extension 2011 An organization that fails to file a Form 1023 within the extended 12-month period will be granted an extension to file if it submits evidence (including affidavits) to establish that: It acted reasonably and in good faith, and Granting a discretionary extension will not prejudice the interests of the government. How to file a tax extension 2011 How to show reasonable action and good faith. How to file a tax extension 2011   An organization acted reasonably and showed good faith if at least one of the following is true. How to file a tax extension 2011 The organization requests relief before its failure to file is discovered by the IRS. How to file a tax extension 2011 The organization failed to file because of intervening events beyond its control. How to file a tax extension 2011 The organization exercised reasonable diligence (taking into account the complexity of the return or issue and the organization's experience in these matters) but was not aware of the filing requirement. How to file a tax extension 2011 The organization reasonably relied upon the written advice of the IRS. How to file a tax extension 2011 The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. How to file a tax extension 2011 An organization cannot rely on the advice of a tax professional if it knows or should know that he or she is not competent to render advice on filing exemption applications or is not aware of all the relevant facts. How to file a tax extension 2011 Not acting reasonably and in good faith. How to file a tax extension 2011   An organization has not acted reasonably and in good faith under the following circumstances. How to file a tax extension 2011 It seeks to change a return position for which an accuracy-related penalty has been or could be imposed at the time the relief is requested. How to file a tax extension 2011 It was informed of the requirement to file and related tax consequences, but chose not to file. How to file a tax extension 2011 It uses hindsight in requesting relief. How to file a tax extension 2011 The IRS will not ordinarily grant an extension if specific facts have changed since the due date that makes filing an application advantageous to an organization. How to file a tax extension 2011 Prejudicing the interest of the Government. How to file a tax extension 2011   Prejudice to the interest of the Government results if granting an extension of time to file to an organization results in a lower total tax liability for the years to which the filing applies than would have been the case if the organization had filed on time. How to file a tax extension 2011 Before granting an extension, the IRS can require the organization requesting it to submit a statement from an independent auditor certifying that no prejudice will result if the extension is granted. How to file a tax extension 2011 The interests of the Government are ordinarily prejudiced if the tax year in which the application should have been filed (or any tax year that would have been affected had the filing been timely) are closed by the statute of limitations before relief is granted. How to file a tax extension 2011 The IRS can condition a grant of relief on the organization providing the IRS with a statement from an independent auditor certifying that the interests of the Government are not prejudiced. How to file a tax extension 2011 Procedure for requesting extension. How to file a tax extension 2011   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. How to file a tax extension 2011 A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. How to file a tax extension 2011 Any documents relevant to the application. How to file a tax extension 2011 An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. How to file a tax extension 2011 If the organization relied on a tax professional's advice, the affidavit must describe the engagement and responsibilities of the professional and the extent to which the organization relied on him or her. How to file a tax extension 2011 This affidavit must be accompanied by a dated declaration, signed by an individual who has personal knowledge of the facts and circumstances, who is authorized to act for the organization, which states, “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. How to file a tax extension 2011 ” Detailed affidavits from individuals having knowledge or information about the events that led to the failure to make the application and to the discovery of that failure. How to file a tax extension 2011 This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. How to file a tax extension 2011 The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. How to file a tax extension 2011 These affidavits must include the name, current address, and taxpayer identification number of the individual, and be accompanied by a dated declaration, signed by the individual, which states: “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. How to file a tax extension 2011 ” The organization must state whether the returns for the tax year in which the application should have been filed or any tax years that would have been affected by the application had it been timely made are being examined by the IRS, an appeals office, or a federal court. How to file a tax extension 2011 The organization must notify the IRS office considering the request for relief if the IRS starts an examination of any such return while the organization's request for relief is pending. How to file a tax extension 2011 The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. How to file a tax extension 2011   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. How to file a tax extension 2011 Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. How to file a tax extension 2011 More information. How to file a tax extension 2011   For more information about these procedures, see Regulations sections 301. How to file a tax extension 2011 9100-1, 301. How to file a tax extension 2011 9100-2, 301. How to file a tax extension 2011 9100-3, Revenue Procedure 2013-4, section 6. How to file a tax extension 2011 04, 2013-1 I. How to file a tax extension 2011 R. How to file a tax extension 2011 B. How to file a tax extension 2011 126, and Revenue Procedure 2013-8, 2013-1 I. How to file a tax extension 2011 R. How to file a tax extension 2011 B. How to file a tax extension 2011 237. How to file a tax extension 2011 See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. How to file a tax extension 2011 Notification from the IRS. How to file a tax extension 2011   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. How to file a tax extension 2011 Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. How to file a tax extension 2011 These include: Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men's or women's organization, religious school, mission society, or youth group. How to file a tax extension 2011 Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). How to file a tax extension 2011 These organizations are exempt automatically if they meet the requirements of section 501(c)(3). How to file a tax extension 2011 Filing Form 1023 to establish exemption. How to file a tax extension 2011   If the organization wants to establish its exemption with the IRS and receive a ruling or determination letter recognizing its exempt status, it should file Form 1023. How to file a tax extension 2011 By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. How to file a tax extension 2011 A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. How to file a tax extension 2011 Private foundations. How to file a tax extension 2011   See Private Foundations and Public Charities, later in this chapter, for more information about the additional notice required from an organization in order for it not to be presumed to be a private foundation and for the additional information required from a private foundation claiming to be an operating foundation. How to file a tax extension 2011 Gross receipts test. How to file a tax extension 2011   For purposes of the gross receipts test, an organization normally does not have more than $5,000 annually in gross receipts if: During its first tax year the organization received gross receipts of $7,500 or less, During its first 2 years the organization had a total of $12,000 or less in gross receipts, and In the case of an organization that has been in existence for at least 3 years, the total gross receipts received by the organization during the immediately preceding 2 years, plus the current year, are $15,000 or less. How to file a tax extension 2011   An organization with gross receipts more than the amounts in the gross receipts test, unless otherwise exempt from filing Form 1023, must file a Form 1023 within 90 days after the end of the period in which the amounts are exceeded. How to file a tax extension 2011 For example, an organization's gross receipts for its first tax year were less than $7,500, but at the end of its second tax year its gross receipts for the 2-year period were more than $12,000. How to file a tax extension 2011 The organization must file Form 1023 within 90 days after the end of its second tax year. How to file a tax extension 2011   If the organization had existed for at least 3 tax years and had met the gross receipts test for all prior tax years but fails to meet the requirement for the current tax year, its tax-exempt status for the prior years will not be lost even if Form 1023 is not filed within 90 days after the close of the current tax year. How to file a tax extension 2011 However, the organization will not be treated as a section 501(c)(3) organization for the period beginning with the current tax year and ending with the filing of Form 1023. How to file a tax extension 2011 Example. How to file a tax extension 2011   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. How to file a tax extension 2011 It was incorporated on January 1, 2009, and files returns on a calendar-year basis. How to file a tax extension 2011 It did not file a Form 1023. How to file a tax extension 2011 The organization's gross receipts during the years 2009 through 2012 were as follows: 2009 $3,600 2010 2,900 2011 400 2012 12,600   The organization's total gross receipts for 2009, 2010, and 2011 were $6,900. How to file a tax extension 2011 Therefore, it did not have to file Form 1023 and is exempt for those years. How to file a tax extension 2011 However, for 2010, 2011, and 2012 the total gross receipts were $15,900. How to file a tax extension 2011 Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. How to file a tax extension 2011 If it does not file within this time period, it will not be exempt under section 501(c)(3) for the period beginning with tax year 2012 ending when the Form 1023 is received by the IRS. How to file a tax extension 2011 The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. How to file a tax extension 2011   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. How to file a tax extension 2011 See the procedures for this extension discussed earlier. How to file a tax extension 2011 Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. How to file a tax extension 2011 This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. How to file a tax extension 2011 Organizational Test The articles of organization must limit the organization's purposes to one or more of those described at the beginning of this chapter and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that do not further one or more of those purposes. How to file a tax extension 2011 These conditions for exemption are referred to as the organizational test. How to file a tax extension 2011 Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. How to file a tax extension 2011 Therefore, the organizational test may be met if the purposes stated in the articles of organization are limited in some way by reference to section 501(c)(3). How to file a tax extension 2011 The requirement that your organization's purposes and powers must be limited by the articles of organization is not satisfied if the limit is contained only in the bylaws or other rules or regulations. How to file a tax extension 2011 Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. How to file a tax extension 2011 Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. How to file a tax extension 2011 In interpreting an organization's articles, the law of the state where the organization was created is controlling. How to file a tax extension 2011 If an organization contends that the terms of its articles have a different meaning under state law than their generally accepted meaning, such meaning must be established by a clear and convincing reference to relevant court decisions, opinions of the state attorney general, or other appropriate state authorities. How to file a tax extension 2011 The following are examples illustrating the organizational test. How to file a tax extension 2011 Example 1. How to file a tax extension 2011 Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). How to file a tax extension 2011 These articles appropriately limit the organization's purposes. How to file a tax extension 2011 The organization meets the organizational test. How to file a tax extension 2011 Example 2. How to file a tax extension 2011 An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. How to file a tax extension 2011 The organization will not be properly limited as to its purposes since all research is not scientific. How to file a tax extension 2011 The organization does not meet the organizational test. How to file a tax extension 2011 Example 3. How to file a tax extension 2011 An organization's articles state that its purpose is to receive contributions and pay them over to organizations that are described in section 501(c)(3) and exempt from taxation under section 501(a). How to file a tax extension 2011 The organization meets the organizational test. How to file a tax extension 2011 Example 4. How to file a tax extension 2011 If a stated purpose in the articles is the conduct of a school of adult education and its manner of operation is described in detail, such a purpose will be satisfactorily limited. How to file a tax extension 2011 Example 5. How to file a tax extension 2011 If the articles state the organization is formed for charitable purposes, without any further description, such language ordinarily will be sufficient since the term charitable has a generally accepted legal meaning. How to file a tax extension 2011 On the other hand, if the purposes are stated to be charitable, philanthropic, and benevolent, the organizational requirement will not be met since the terms philanthropic and benevolent have no generally accepted legal meaning and, therefore, the stated purposes may, under the laws of the state, permit activities that are broader than those intended by the exemption law. How to file a tax extension 2011 Example 6. How to file a tax extension 2011 If the articles state an organization is formed to promote American ideals, or to foster the best interests of the people, or to further the common welfare and well-being of the community, without any limitation or provision restricting such purposes to accomplishment only in a charitable manner, the purposes will not be sufficiently limited. How to file a tax extension 2011 Such purposes are vague and may be accomplished other than in an exempt manner. How to file a tax extension 2011 Example 7. How to file a tax extension 2011 A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. How to file a tax extension 2011 A hospital may or may not be exempt depending on the manner in which it is operated. How to file a tax extension 2011 Example 8. How to file a tax extension 2011 An organization that is expressly empowered by its articles to carry on social activities will not be sufficiently limited as to its power, even if its articles state that it is organized and will be operated exclusively for charitable purposes. How to file a tax extension 2011 Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. How to file a tax extension 2011 This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the Federal Government or to a state or local government for a public purpose. How to file a tax extension 2011 If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. How to file a tax extension 2011 Dedication. How to file a tax extension 2011   To establish that your organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision ensuring their distribution for an exempt purpose in the event of dissolution. How to file a tax extension 2011 Although reliance can be placed upon state law to establish permanent dedication of assets for exempt purposes, your organization's application probably can be processed much more rapidly if its articles of organization include a provision ensuring permanent dedication of assets for exempt purposes. How to file a tax extension 2011 Distribution. How to file a tax extension 2011   Revenue Procedure 82-2, 1982-1 C. How to file a tax extension 2011 B. How to file a tax extension 2011 367, identifies the states and circumstances in which the IRS will not require an express provision for the distribution of assets upon dissolution in the articles of organization. How to file a tax extension 2011 The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. How to file a tax extension 2011   If a named beneficiary is to be the distributee, it must be one that would qualify and would be exempt within the meaning of section 501(c)(3) at the time the dissolution takes place. How to file a tax extension 2011 Since the named beneficiary at the time of dissolution may not be qualified, may not be in existence, or may be unwilling or unable to accept the assets of the dissolving organization, a provision should be made for distribution of the assets for one or more of the purposes specified in this chapter in the event of any such contingency. How to file a tax extension 2011 Sample articles of organization. How to file a tax extension 2011   See sample articles of organization in the Appendix in the back of this publication. How to file a tax extension 2011 Educational Organizations and Private Schools If your organization wants to obtain recognition of exemption as an educational organization, you must submit complete information as to how your organization carries on or plans to carry on its educational activities, such as by conducting a school, by panels, discussions, lectures, forums, radio and television programs, or through various cultural media such as museums, symphony orchestras, or art exhibits. How to file a tax extension 2011 In each instance, you must explain by whom and where these activities are or will be conducted and the amount of admission fees, if any. How to file a tax extension 2011 You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. How to file a tax extension 2011 If you are organized to conduct a school, you must submit full information regarding your tuition charges, number of faculty members, number of full-time and part-time students enrolled, courses of study and degrees conferred, together with a copy of your school catalog. How to file a tax extension 2011 See also Private Schools , discussed later. How to file a tax extension 2011 Educational Organizations The term educational relates to: The instruction or training of individuals for the purpose of improving or developing their capabilities, or The instruction of the public on subjects useful to individuals and beneficial to the community. How to file a tax extension 2011 Advocacy of a position. How to file a tax extension 2011   Advocacy of a particular position or viewpoint may be educational if there is a sufficiently full and fair exposition of pertinent facts to permit an individual or the public to form an independent opinion or conclusion. How to file a tax extension 2011 The mere presentation of unsupported opinion is not educational. How to file a tax extension 2011 Method not educational. How to file a tax extension 2011   The method used by an organization to develop and present its views is a factor in determining if an organization qualifies as educational within the meaning of section 501(c)(3). How to file a tax extension 2011 The following factors may indicate that the method is not educational. How to file a tax extension 2011 The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. How to file a tax extension 2011 The facts that purport to support the viewpoint are distorted. How to file a tax extension 2011 The organization's presentations make substantial use of inflammatory and disparaging terms and express conclusions more on the basis of emotion than of objective evaluations. How to file a tax extension 2011 The approach used is not aimed at developing an understanding on the part of the audience because it does not consider their background or training. How to file a tax extension 2011   Exceptional circumstances, however, may exist where an organization's advocacy may be educational even if one or more of the factors listed above are present. How to file a tax extension 2011 Qualifying organizations. How to file a tax extension 2011   The following types of organizations may qualify as educational: An organization, such as a primary or secondary school, a college, or a professional or trade school, that has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled student body in attendance at a place where the educational activities are regularly carried on, An organization whose activities consist of conducting public discussion groups, forums, panels, lectures, or other similar programs, An organization that presents a course of instruction by correspondence or through the use of television or radio, A museum, zoo, planetarium, symphony orchestra, or other similar organization, A nonprofit children's day-care center, and A credit counseling organization. How to file a tax extension 2011 College book stores, cafeterias, restaurants, etc. How to file a tax extension 2011   These and other on-campus organizations should submit information to show that they are controlled by and operated for the convenience of the faculty and student body or by whom they are controlled and whom they serve. How to file a tax extension 2011 Alumni association. How to file a tax extension 2011   An alumni association should establish that it is organized to promote the welfare of the university with which it is affiliated, is subject to the control of the university as to its policies and destination of funds, and is operated as an integral part of the university or is otherwise organized to promote the welfare of the college or university. How to file a tax extension 2011 If your association does not have these characteristics, it may still be exempt as a social club if it meets the requirements described in chapter 4, under 501(c)(7) - Social and Recreation Clubs . How to file a tax extension 2011 Athletic organization. How to file a tax extension 2011   This type of organization must submit evidence that it is engaged in activities such as directing and controlling interscholastic athletic competitions, conducting tournaments, and prescribing eligibility rules for contestants. How to file a tax extension 2011 If it is not so engaged, your organization may be exempt as a social club described in chapter 4. How to file a tax extension 2011 Raising funds to be used for travel and other activities to interview and persuade prospective students with outstanding athletic ability to attend a particular university does not show an exempt purpose. How to file a tax extension 2011 If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. How to file a tax extension 2011 Private Schools Every private school filing an application for recognition of tax-exempt status must supply the IRS (on Schedule B, Form 1023) with the following information. How to file a tax extension 2011 The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. How to file a tax extension 2011 (This information also must be projected, so far as may be feasible, for the next academic year. How to file a tax extension 2011 ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. How to file a tax extension 2011 A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. How to file a tax extension 2011 A statement indicating whether any of the organizations described in item (3) above have an objective of maintaining segregated public or private school education at the time the application is filed and, if so, whether any of the individuals described in item (3) are officers or active members of those organizations at the time the application is filed. How to file a tax extension 2011 The public school district and county in which the school is located. How to file a tax extension 2011 How to determine racial composition. How to file a tax extension 2011   The racial composition of the student body, faculty, and administrative staff can be an estimate based on the best information readily available to the school, without requiring student applicants, students, faculty, or administrative staff to submit to the school information that the school otherwise does not require. How to file a tax extension 2011 Nevertheless, a statement of the method by which the racial composition was determined must be supplied. How to file a tax extension 2011 The identity of individual students or members of the faculty and administrative staff should not be included with this information. How to file a tax extension 2011   A school that is a state or municipal instrumentality (see Instrumentalities , near the beginning of this chapter), whether or not it qualifies for exemption under section 501(c)(3), is not considered to be a private school for purposes of the following discussion. How to file a tax extension 2011 Racially Nondiscriminatory Policy To qualify as an organization exempt from federal income tax, a private school must include a statement in its charter, bylaws, or other governing instrument, or in a resolution of its governing body, that it has a racially nondiscriminatory policy as to students and that it does not discriminate against applicants and students on the basis of race, color, or national or ethnic origin. How to file a tax extension 2011 Also, the school must circulate information that clearly states the school's admission policies. How to file a tax extension 2011 A racially nondiscriminatory policy toward students means that the school admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students at that school and that the school does not discriminate on the basis of race in administering its educational policies, admission policies, scholarship and loan programs, and athletic and other school-administered programs. How to file a tax extension 2011 The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. How to file a tax extension 2011 The existence of a racially discriminatory policy with respect to the employment of faculty and administrative staff is indicative of a racially discriminatory policy as to students. How to file a tax extension 2011 Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. How to file a tax extension 2011 A policy of a school that favors racial minority groups with respect to admissions, facilities and programs, and financial assistance is not discrimination on the basis of race when the purpose and effect of this policy is to promote establishing and maintaining the school's nondiscriminatory policy. How to file a tax extension 2011 A school that selects students on the basis of membership in a religious denomination or unit is not discriminating if membership in the denomination or unit is open to all on a racially nondiscriminatory basis. How to file a tax extension 2011 Policy statement. How to file a tax extension 2011   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. How to file a tax extension 2011 Also, the school must include a reference to its racially nondiscriminatory policy in other written advertising that it uses to inform prospective students of its programs. How to file a tax extension 2011 Publicity requirement. How to file a tax extension 2011   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. How to file a tax extension 2011 Selective communication of a racially nondiscriminatory policy that a school provides solely to leaders of racial groups will not be considered an effective means of communication to make the policy known to all segments of the community. How to file a tax extension 2011 To satisfy this requirement, the school must use one of the following two methods. How to file a tax extension 2011 Method one. How to file a tax extension 2011   The school can publish a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. How to file a tax extension 2011 Such publication must be repeated at least once annually during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. How to file a tax extension 2011 When more than one community is served by a school, the school can publish the notice in those newspapers that are reasonably likely to be read by all racial segments in the communities that the school serves. How to file a tax extension 2011 If this method is used, the notice must meet the following printing requirements. How to file a tax extension 2011 It must appear in a section of the newspaper likely to be read by prospective students and their families. How to file a tax extension 2011 It must occupy at least 3 column inches. How to file a tax extension 2011 It must have its title printed in at least 12 point bold face type. How to file a tax extension 2011 It must have the remaining text printed in at least 8 point type. How to file a tax extension 2011 The following is an acceptable example of the notice:   NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS     The M School admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. How to file a tax extension 2011 It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs. How to file a tax extension 2011   Method two. How to file a tax extension 2011   The school can use the broadcast media to publicize its racially nondiscriminatory policy if this use makes the policy known to all segments of the general community the school serves. How to file a tax extension 2011 If the school uses this method, it must provide documentation showing that the means by which this policy was communicated to all segments of the general community was reasonably expected to be effective. How to file a tax extension 2011 In this case, appropriate documentation would include copies of the tapes or scripts used and records showing that there was an adequate number of announcements. How to file a tax extension 2011 The documentation also would include proof that these announcements were made during hours when they were likely to be communicated to all segments of the general community, that they were long enough to convey the message clearly, and that they were broadcast on radio or television stations likely to be listened to by substantial numbers of members of all racial segments of the general community. How to file a tax extension 2011 Announcements must be made during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. How to file a tax extension 2011 Exceptions. How to file a tax extension 2011   The publicity requirements will not apply in the following situations. How to file a tax extension 2011 First, if for the preceding 3 years the enrollment of a parochial or other church-related school consists of students at least 75% of whom are members of the sponsoring religious denomination or unit, the school can make known its racially nondiscriminatory policy in whatever newspapers or circulars the religious denomination or unit uses in the communities from which the students are drawn. How to file a tax extension 2011 These newspapers and circulars can be distributed by a particular religious denomination or unit or by an association that represents a number of religious organizations of the same denomination. How to file a tax extension 2011 If, however, the school advertises in newspapers of general circulation in the community or communities from which its students are drawn and the second exception (discussed next) does not apply to the school, then it must comply with either of the publicity requirements explained earlier. How to file a tax extension 2011 Second, if a school customarily draws a substantial percentage of its students nationwide, worldwide, from a large geographic section or sections of the United States, or from local communities, and if the school follows a racially nondiscriminatory policy as to its students, the school may satisfy the publicity requirement by complying with the instructions explained earlier under Policy statement . How to file a tax extension 2011   The school can demonstrate that it follows a racially nondiscriminatory policy either by showing that it currently enrolls students of racial minority groups in meaningful numbers or, except for local community schools, when minority students are not enrolled in meaningful numbers, that its promotional activities and recruiting efforts in each geographic area were reasonably designed to inform students of all racial segments in the general communities within the area of the availability of the school. How to file a tax extension 2011 The question as to whether a school demonstrates such a policy satisfactorily will be determined on the basis of the facts and circumstances of each case. How to file a tax extension 2011   The IRS recognizes that the failure by a school drawing its students from local communities to enroll racial minority group students may not necessarily indicate the absence of a racially nondiscriminatory policy when there are relatively few or no such students in these communities. How to file a tax extension 2011 Actual enrollment is, however, a meaningful indication of a racially nondiscriminatory policy in a community in which a public school or schools became subject to a desegregation order of a federal court or are otherwise expressly obligated to implement a desegregation plan under the terms of any written contract or other commitment to which any federal agency was a party. How to file a tax extension 2011   The IRS encourages schools to satisfy the publicity requirement by using either of the methods described earlier, even though a school considers itself to be within one of the Exceptions. How to file a tax extension 2011 The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. How to file a tax extension 2011 In this regard, it is each school's responsibility to determine whether either of the exceptions applies. How to file a tax extension 2011 Such responsibility will prepare the school, if it is audited by the IRS, to demonstrate that the failure to publish its racially nondiscriminatory policy in accordance with either one of the publicity requirements was justified by one of the exceptions. How to file a tax extension 2011 Also, a school must be prepared to demonstrate that it has publicly disavowed or repudiated any statements purported to have been made on its behalf (after November 6, 1975) that are contrary to its publicity of a racially nondiscriminatory policy as to students, to the extent that the school or its principal official was aware of these statements. How to file a tax extension 2011 Facilities and programs. How to file a tax extension 2011   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. How to file a tax extension 2011 Scholarship and loan programs. How to file a tax extension 2011   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. How to file a tax extension 2011 This must be known throughout the general community being served by the school and should be referred to in its publicity. How to file a tax extension 2011 Financial assistance programs, as well as scholarships and loans made under financial assistance programs, that favor members of one or more racial minority groups and that do not significantly detract from or are designed to promote a school's racially nondiscriminatory policy will not adversely affect the school's exempt status. How to file a tax extension 2011 Certification. How to file a tax extension 2011   An individual authorized to take official action on behalf of a school that claims to be racially nondiscriminatory as to students must certify annually, under penalties of perjury, on Schedule E (Form 990 or 990-EZ) or Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, whichever applies, that to the best of his or her knowledge and belief the school has satisfied all requirements that apply, as previously explained. How to file a tax extension 2011   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. How to file a tax extension 2011 Recordkeeping requirements. How to file a tax extension 2011 With certain exceptions, given later, each exempt private school must maintain the following records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition. How to file a tax extension 2011 Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. How to file a tax extension 2011 Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. How to file a tax extension 2011 Copies of all materials used by or on behalf of the school to solicit contributions. How to file a tax extension 2011 Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. How to file a tax extension 2011 (Schools advertising nationally or in a large geographic segment or segments of the United States need only maintain a record sufficient to indicate when and in what publications their advertisements were placed. How to file a tax extension 2011 ) The racial composition of the student body, faculty, and administrative staff can be determined in the same manner as that described at the beginning of this section. How to file a tax extension 2011 However, a school cannot discontinue maintaining a system of records that reflect the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS. How to file a tax extension 2011 The IRS does not require that a school release any personally identifiable records or personal information except in accordance with the requirements of the Family Educational Rights and Privacy Act of 1974. How to file a tax extension 2011 Similarly, the IRS does not require a school to keep records prohibited under state or federal law. How to file a tax extension 2011 Exceptions. How to file a tax extension 2011   The school does not have to independently maintain these records for IRS use if both of the following are true. How to file a tax extension 2011 Substantially the same information has been included in a report or reports filed with an agency or agencies of federal, state, or local governments, and this information is current within 1 year. How to file a tax extension 2011 The school maintains copies of these reports from which this information is readily obtainable. How to file a tax extension 2011 If these reports do not include all of the information required, as discussed earlier, records providing such remaining information must be maintained by the school for IRS use. How to file a tax extension 2011 Failure to maintain records. How to file a tax extension 2011   Failure to maintain or to produce the required records and information, upon proper request, will create a presumption that the organization has failed to comply with these guidelines. How to file a tax extension 2011 Organizations Providing Insurance An organization described in sections 501(c)(3) or 501(c)(4) may be exempt from tax only if no substantial part of its activities consists of providing commercial-type insurance. How to file a tax extension 2011 However, this rule does not apply to state-sponsored organizations described in sections 501(c)(26) or 501(c)(27), which are discussed in chapter 4, or to charitable risk pools, discussed next. How to file a tax extension 2011 Charitable Risk Pools A charitable risk pool is treated as organized and operated exclusively for charitable purposes if it: Is organized and operated only to pool insurable risks of its members (not including risks related to medical malpractice) and to provide information to its members about loss control and risk management, Consists only of members that are section 501(c)(3) organizations exempt from tax under section 501(a), Is organized under state law authorizing this type of risk pooling, Is exempt from state income tax (or will be after qualifying as a section 501(c)(3) organization), Has obtained at least $1,000,000 in startup capital from nonmember charitable organizations, Is controlled by a board of directors elected by its members, and Is organized under documents requiring that: Each member be a section 501(c)(3) organization exempt from tax under section 501(a), Each member that receives a final determination that it no longer qualifies under section 501(c)(3) notify the pool immediately, and Each insurance policy issued by the pool provide that it will not cover events occurring after a final determination described in (b). How to file a tax extension 2011 Other Section 501(c)(3) Organizations In addition to the information required for all organizations, as described earlier, you should include any other information described in this section. How to file a tax extension 2011 Charitable Organizations If your organization is applying for recognition of exemption as a charitable organization, it must show that it is organized and operated for purposes that are beneficial to the public interest. How to file a tax extension 2011 Some examples of this type of organization are those organized for: Relief of the poor, the distressed, or the underprivileged, Advancement of religion, Advancement of education or science, Erection or maintenance of public buildings, monuments, or works, Lessening the burdens of government, Lessening of neighborhood tensions, Elimination of prejudice and discrimination, Defense of human and civil rights secured by law, and Combating community deterioration and juvenile delinquency. How to file a tax extension 2011 The rest of this section contains a description of the information to be provided by certain specific organizations. How to file a tax extension 2011 This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. How to file a tax extension 2011 Each of the following organizations must submit the information described. How to file a tax extension 2011 Charitable organization supporting education. How to file a tax extension 2011   Submit information showing how your organization supports education — for example, contributes to an existing educational institution, endows a professorial chair, contributes toward paying teachers' salaries, or contributes to an educational institution to enable it to carry on research. How to file a tax extension 2011 Scholarships. How to file a tax extension 2011   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. How to file a tax extension 2011 Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. How to file a tax extension 2011 How and by whom the recipients are or will be selected. How to file a tax extension 2011 If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. How to file a tax extension 2011 If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer— Whether any preference is or will be accorded an applicant by reason of the parent's position, length of employment, or salary, Whether as a condition of the award the recipient must upon graduation accept employment with the company, and Whether the award will be continued even if the parent's employment ends. How to file a tax extension 2011 A copy of the scholarship application form and any brochures or literature describing the scholarship program. How to file a tax extension 2011 Hospital. How to file a tax extension 2011   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. How to file a tax extension 2011   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. How to file a tax extension 2011 You must attach a list showing: The names of the active and courtesy staff members of the proprietary hospital, as well as the names of your medical staff members after the transfer to nonprofit ownership, and The names of any doctors who continued to lease office space in the hospital after its transfer to nonprofit ownership and the amount of rent paid. How to file a tax extension 2011 Submit also an appraisal showing the fair rental value of the rented space. How to file a tax extension 2011 Clinic. How to file a tax extension 2011   If you are organized to operate a clinic, attach a statement including: A description of the facilities and services, To whom the services are offered, such as the public at large or a specific group, How charges are determined, such as on a profit basis, to recover costs, or at less than cost, By whom administered and controlled, Whether any of the professional staff (that is, those who perform or will perform the clinical services) also serve or will serve in an administrative capacity, and How compensation paid the professional staff is or will be determined. How to file a tax extension 2011 Home for the aged. How to file a tax extension 2011   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. How to file a tax extension 2011 Community nursing bureau. How to file a tax extension 2011   If you provide a nursing register or community nursing bureau, provide information showing that your organization will be operated as a community project and will receive its primary support from public contributions to maintain a nonprofit register of qualified nursing personnel, including graduate nurses, unregistered nursing school graduates, licensed attendants and practical nurses for the benefit of hospitals, health agencies, doctors, and individuals. How to file a tax extension 2011 Organization providing loans. How to file a tax extension 2011   If you make, or will make, loans for charitable and educational purposes, submit the following information. How to file a tax extension 2011 An explanation of the circumstances under which such loans are, or will be, made. How to file a tax extension 2011 Criteria for selection, including the rules of eligibility. How to file a tax extension 2011 How and by whom the recipients are or will be selected. How to file a tax extension 2011 Manner of repayment of the loan. How to file a tax extension 2011 Security required, if any. How to file a tax extension 2011 Interest charged, if any, and when payable. How to file a tax extension 2011 Copies in duplicate of the loan application and any brochures or literature describing the loan program. How to file a tax extension 2011 Public-interest law firms. How to file a tax extension 2011   If your organization was formed to litigate in the public interest (as opposed to providing legal services to the poor), such as in the area of protection of the environment, you should submit the following information. How to file a tax extension 2011 How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. How to file a tax extension 2011 Whether the organization will accept fees for its services. How to file a tax extension 2011 A description of the cases litigated or to be litigated and how they benefit the public generally. How to file a tax extension 2011 Whether the policies and program of the organization are the responsibility of a board or committee representative of the public interest, which is neither controlled by employees or persons who litigate on behalf of the organization nor by any organization that is not itself an organization described in this chapter. How to file a tax extension 2011 Whether the organization is operated, through sharing of office space or otherwise, in a way to create identification or confusion with a particular private law firm. How to file a tax extension 2011 Whether there is an arrangement to provide, directly or indirectly, a deduction for the cost of litigation that is for the private benefit of the donor. How to file a tax extension 2011 Acceptance of attorneys' fees. How to file a tax extension 2011   A nonprofit public-interest law firm can accept attorneys' fees in public-interest cases if the fees are paid directly by its clients and the fees are not more than the actual costs incurred in the case. How to file a tax extension 2011 Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. How to file a tax extension 2011   Firms can accept fees awarded or approved by a court or an administrative agency and paid by an opposing party if the firms do not use the likelihood or probability of fee awards as a consideration in the selection of cases. How to file a tax extension 2011 All fee awards must be paid to the organization and not to its individual staff attorneys. How to file a tax extension 2011 Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. How to file a tax extension 2011 Private attorneys, whose services are retained by the firm to assist it in particular cases, can be compensated by the firm, but only on a fixed fee or salary basis. How to file a tax extension 2011   The total amount of all attorneys' fees (court awarded and those received from clients) must not be more than 50% of the total cost of operations of the organization's legal functions, calculated over a 5-year period. How to file a tax extension 2011   If, in order to carry out its program, an organization violates applicable canons of ethics, disrupts the judicial system, or engages in any illegal action, the organization will jeopardize its exemption. How to file a tax extension 2011 Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. How to file a tax extension 2011 That the particular religious beliefs of the organization are truly and sincerely held. How to file a tax extension 2011 That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. How to file a tax extension 2011 Therefore, your group (or organization) may not qualify for treatment as an exempt religious organization for tax purposes if its actions, as contrasted with its beliefs, are contrary to well established and clearly defined public policy. How to file a tax extension 2011 If there is a clear showing that the beliefs (or doctrines) are sincerely held by those professing them, the IRS will not question the religious nature of those beliefs. How to file a tax extension 2011 Churches. How to file a tax extension 2011   Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition of exemption. How to file a tax extension 2011 In this event, you should submit information showing that your organization is a church, synagogue, association or convention of churches, religious order, or religious organization that is an integral part of a church, and that it is engaged in carrying out the function of a church. How to file a tax extension 2011   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. How to file a tax extension 2011 Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. How to file a tax extension 2011 The IRS considers the facts and circumstances of each organization applying for church status. How to file a tax extension 2011 Convention or association of churches. How to file a tax extension 2011   Any organization that is otherwise a convention or association of churches will not fail to qualify as a church merely because the membership of the organization includes individuals as well as churches or because the individuals have voting rights in the organization. How to file a tax extension 2011 Integrated auxiliaries. How to file a tax extension 2011   An organization is an integrated auxiliary of a church if all the following are true. How to file a tax extension 2011 The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). How to file a tax extension 2011 It is affiliated with a church or a convention or association of churches. How to file a tax extension 2011 It is internally supported. How to file a tax extension 2011 An organization is internally supported unless both of the following are true. How to file a tax extension 2011 It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost). How to file a tax extension 2011 It normally gets more than 50% of its support from a combination of governmental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that are not unrelated trades or businesses. How to file a tax extension 2011 Special rule. How to file a tax extension 2011   Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy (1) and (2) shown earlier are integrated auxiliaries of a church even if they are not internally supported. How to file a tax extension 2011   In order for an organization (including a church and religious organization) to qualify for tax exemption, no part of its net earnings can inure to any individual. How to file a tax extension 2011   Although an individual is entitled to a charitable deduction for contributions to a church, the assignment or similar transfer of compensation for personal services to a church generally does not relieve a taxpayer of federal income tax liability on the compensation, regardless of the motivation behind the transfer. How to file a tax extension 2011 Scientific Organizations You must show that your organization's research will be carried on in the public interest. How to file a tax extension 2011 Scientific research will be considered to be in the public interest if the results of the research (including any patents, copyrights, processes, or formulas) are made available to the public on a nondiscriminatory basis; if the research is performed for the United States or a state, county, or municipal government; or if the research is carried on for one of the following purposes. How to file a tax extension 2011 Aiding in the scientific education of college or university students. How to file a tax extension 2011 Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th
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Understanding Your CP80 Notice

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Page Last Reviewed or Updated: 07-Mar-2014

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The How To File A Tax Extension 2011

How to file a tax extension 2011 Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/pub51. How to file a tax extension 2011 What's New Social security and Medicare tax for 2014. How to file a tax extension 2011  The social security tax rate is 6. How to file a tax extension 2011 2% each for the employee and employer, unchanged from 2013. How to file a tax extension 2011 The social security wage base limit is $117,000. How to file a tax extension 2011 The Medicare tax rate is 1. How to file a tax extension 2011 45% each for the employee and employer, unchanged from 2013. How to file a tax extension 2011 There is no wage base limit for Medicare tax. How to file a tax extension 2011 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. How to file a tax extension 2011 Withholding allowance. How to file a tax extension 2011  The 2014 amount for one withholding allowance on an annual basis is $3,950. How to file a tax extension 2011 Change of responsible party. How to file a tax extension 2011  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. How to file a tax extension 2011 Form 8822-B must be filed within 60 days of the change. How to file a tax extension 2011 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. How to file a tax extension 2011 For a definition of "responsible party", see the Form 8822-B instructions. How to file a tax extension 2011 Same-sex marriage. How to file a tax extension 2011  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to file a tax extension 2011 For more information, see Revenue Ruling 2013-17, 2013-38 I. How to file a tax extension 2011 R. How to file a tax extension 2011 B. How to file a tax extension 2011 201, available at www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/irb/2013-38_IRB/ar07. How to file a tax extension 2011 html. How to file a tax extension 2011 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. How to file a tax extension 2011 Notice 2013-61, 2013-44 I. How to file a tax extension 2011 R. How to file a tax extension 2011 B. How to file a tax extension 2011 432, is available at www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/irb/2013-44_IRB/ar10. How to file a tax extension 2011 html. How to file a tax extension 2011 Reminders Additional Medicare Tax withholding. How to file a tax extension 2011  In addition to withholding Medicare tax at 1. How to file a tax extension 2011 45%, you must withhold a 0. How to file a tax extension 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file a tax extension 2011 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How to file a tax extension 2011 Additional Medicare Tax is only imposed on the employee. How to file a tax extension 2011 There is no employer share of Additional Medicare Tax. How to file a tax extension 2011 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How to file a tax extension 2011 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. How to file a tax extension 2011 For more information on Additional Medicare Tax, visit IRS. How to file a tax extension 2011 gov and enter “Additional Medicare Tax” in the search box. How to file a tax extension 2011 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How to file a tax extension 2011  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. How to file a tax extension 2011 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. How to file a tax extension 2011 For more information, visit IRS. How to file a tax extension 2011 gov and enter “work opportunity tax credit” in the search box. How to file a tax extension 2011 Outsourcing payroll duties. How to file a tax extension 2011  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. How to file a tax extension 2011 The employer remains responsible if the third party fails to perform any required action. How to file a tax extension 2011 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. How to file a tax extension 2011 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. How to file a tax extension 2011 COBRA premium assistance credit. How to file a tax extension 2011  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. How to file a tax extension 2011 For more information, see COBRA premium assistance credit under Introduction. How to file a tax extension 2011 Compensation paid to H-2A foreign agricultural workers. How to file a tax extension 2011  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. How to file a tax extension 2011 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. How to file a tax extension 2011 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How to file a tax extension 2011 An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How to file a tax extension 2011 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. How to file a tax extension 2011 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. How to file a tax extension 2011 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to file a tax extension 2011 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. How to file a tax extension 2011 Additional employment tax information. How to file a tax extension 2011  Visit the IRS website at www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/businesses and click on Employment Taxes under Businesses Topics. How to file a tax extension 2011 For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. How to file a tax extension 2011 m. How to file a tax extension 2011 –7:00 p. How to file a tax extension 2011 m. How to file a tax extension 2011 local time (Alaska and Hawaii follow Pacific time). How to file a tax extension 2011 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. How to file a tax extension 2011 Disregarded entities and qualified subchapter S subsidiaries (QSubs). How to file a tax extension 2011  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. How to file a tax extension 2011 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. How to file a tax extension 2011 See Regulations sections 1. How to file a tax extension 2011 1361-4(a)(7) and 301. How to file a tax extension 2011 7701-2(c)(2)(iv). How to file a tax extension 2011 Differential wage payments. How to file a tax extension 2011  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. How to file a tax extension 2011 For more information, see Publication 15 (Circular E). How to file a tax extension 2011 Federal tax deposits must be made by electronic funds transfer. How to file a tax extension 2011  You must use electronic funds transfer to make all federal tax deposits. How to file a tax extension 2011 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to file a tax extension 2011 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How to file a tax extension 2011 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file a tax extension 2011 EFTPS is a free service provided by the Department of Treasury. How to file a tax extension 2011 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file a tax extension 2011 For more information on making federal tax deposits, see How To Deposit in section 7. How to file a tax extension 2011 To get more information about EFTPS or to enroll in EFTPS, visit www. How to file a tax extension 2011 eftps. How to file a tax extension 2011 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file a tax extension 2011 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to file a tax extension 2011 Electronic filing and payment. How to file a tax extension 2011  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. How to file a tax extension 2011 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. How to file a tax extension 2011 Spend less time and worry on taxes and more time running your business. How to file a tax extension 2011 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. How to file a tax extension 2011 For e-file, visit the IRS website at www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/efile for additional information. How to file a tax extension 2011 For EFTPS, visit www. How to file a tax extension 2011 eftps. How to file a tax extension 2011 gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. How to file a tax extension 2011 For electronic filing of Form W-2, visit www. How to file a tax extension 2011 socialsecurity. How to file a tax extension 2011 gov/employer. How to file a tax extension 2011 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. How to file a tax extension 2011 If a valid EIN is not provided, the return or payment will not be processed. How to file a tax extension 2011 This may result in penalties and delays in processing your return or payment. How to file a tax extension 2011 Electronic funds withdrawal (EFW). How to file a tax extension 2011  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. How to file a tax extension 2011 However, do not use EFW to make federal tax deposits. How to file a tax extension 2011 For more information on paying your taxes using EFW, visit the IRS website at www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/e-pay. How to file a tax extension 2011 A fee may be charged to file electronically. How to file a tax extension 2011 Credit or debit card payments. How to file a tax extension 2011   Employers can pay the balance due shown on Form 943 by credit or debit card. How to file a tax extension 2011 Do not use a credit or debit card to make federal tax deposits. How to file a tax extension 2011 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/e-pay. How to file a tax extension 2011 When you hire a new employee. How to file a tax extension 2011  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. How to file a tax extension 2011 Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. How to file a tax extension 2011 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. How to file a tax extension 2011 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. How to file a tax extension 2011 See section 1 for more information. How to file a tax extension 2011 Eligibility for employment. How to file a tax extension 2011  You must verify that each new employee is legally eligible to work in the United States. How to file a tax extension 2011 This includes completing the U. How to file a tax extension 2011 S. How to file a tax extension 2011 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. How to file a tax extension 2011 You can get the form from USCIS offices or by calling 1-800-870-3676. How to file a tax extension 2011 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. How to file a tax extension 2011 uscis. How to file a tax extension 2011 gov for more information. How to file a tax extension 2011 New hire reporting. How to file a tax extension 2011   You are required to report any new employee to a designated state new-hire registry. How to file a tax extension 2011 A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. How to file a tax extension 2011 Many states accept a copy of Form W-4 with employer information added. How to file a tax extension 2011 Visit the Office of Child Support Enforcement's website at www. How to file a tax extension 2011 acf. How to file a tax extension 2011 hhs. How to file a tax extension 2011 gov/programs/cse/newhire for more information. How to file a tax extension 2011 Dishonored payments. How to file a tax extension 2011  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. How to file a tax extension 2011 The penalty is $25 or 2% of the payment, whichever is more. How to file a tax extension 2011 However, the penalty on dishonored payments of $24. How to file a tax extension 2011 99 or less is an amount equal to the payment. How to file a tax extension 2011 For example, a dishonored payment of $18 is charged a penalty of $18. How to file a tax extension 2011 Forms in Spanish. How to file a tax extension 2011  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. How to file a tax extension 2011 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). How to file a tax extension 2011 For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. How to file a tax extension 2011 References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). How to file a tax extension 2011 Information returns. How to file a tax extension 2011  You may be required to file information returns to report certain types of payments made during the year. How to file a tax extension 2011 For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. How to file a tax extension 2011 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). How to file a tax extension 2011 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. How to file a tax extension 2011 See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. How to file a tax extension 2011 If you file 250 or more Forms W-2, you must file them electronically. How to file a tax extension 2011 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. How to file a tax extension 2011 Information reporting customer service site. How to file a tax extension 2011  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. How to file a tax extension 2011 If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). How to file a tax extension 2011 The call site can also be reached by email at mccirp@irs. How to file a tax extension 2011 gov. How to file a tax extension 2011 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. How to file a tax extension 2011 Web-based application for an employer identification number (EIN). How to file a tax extension 2011  You can apply for an employer identification number (EIN) online by visiting IRS. How to file a tax extension 2011 gov and clicking on the Apply for an EIN Online link under Tools. How to file a tax extension 2011 When a crew leader furnishes workers to you. How to file a tax extension 2011  Record the crew leader's name, address, and EIN. How to file a tax extension 2011 See sections 2 and 10. How to file a tax extension 2011 Change of address. How to file a tax extension 2011  Use Form 8822-B to notify the IRS of an address change. How to file a tax extension 2011 Do not mail form 8822-B with your employment tax return. How to file a tax extension 2011 Ordering forms and publications. How to file a tax extension 2011  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/businesses. How to file a tax extension 2011 Click on the Online Ordering for Information Returns and Employer Returns. How to file a tax extension 2011 You can also visit www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/formspubs to download other forms and publications. How to file a tax extension 2011 Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. How to file a tax extension 2011 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. How to file a tax extension 2011 socialsecurity. How to file a tax extension 2011 gov/employer, to register for Business Services Online. How to file a tax extension 2011 You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. How to file a tax extension 2011 Form W-3 will be created for you based on your Forms W-2. How to file a tax extension 2011 Tax Questions. How to file a tax extension 2011   If you have a tax question, check the information available on IRS. How to file a tax extension 2011 gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. How to file a tax extension 2011 m. How to file a tax extension 2011 –7:00 p. How to file a tax extension 2011 m. How to file a tax extension 2011 local time (Alaska and Hawaii follow Pacific time). How to file a tax extension 2011 We cannot answer tax questions sent to the address provided later for comments and suggestions. How to file a tax extension 2011 Recordkeeping. How to file a tax extension 2011  Keep all records of employment taxes for at least 4 years. How to file a tax extension 2011 These should be available for IRS review. How to file a tax extension 2011 Your records should include the following information. How to file a tax extension 2011 Your employer identification number (EIN). How to file a tax extension 2011 Amounts and dates of all wage, annuity, and pension payments. How to file a tax extension 2011 Names, addresses, social security numbers, and occupations of employees and recipients. How to file a tax extension 2011 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. How to file a tax extension 2011 Dates of employment for each employee. How to file a tax extension 2011 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. How to file a tax extension 2011 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). How to file a tax extension 2011 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. How to file a tax extension 2011 Copies of returns filed and confirmation numbers. How to file a tax extension 2011 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. How to file a tax extension 2011 If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. How to file a tax extension 2011 If the crew leader has no permanent mailing address, record his or her present address. How to file a tax extension 2011 Private delivery services. How to file a tax extension 2011  You can use certain private delivery services designated by the IRS to send tax returns and payments. How to file a tax extension 2011 The list includes only the following. How to file a tax extension 2011 DHL Express (DHL): DHL Same Day Service. How to file a tax extension 2011 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file a tax extension 2011 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file a tax extension 2011 M. How to file a tax extension 2011 , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file a tax extension 2011 For the IRS mailing address to use if you are using a private delivery service, go to IRS. How to file a tax extension 2011 gov and enter "private delivery service" in the search box. How to file a tax extension 2011 Your private delivery service can tell you how to get written proof of the mailing date. How to file a tax extension 2011 Private delivery services cannot deliver items to P. How to file a tax extension 2011 O. How to file a tax extension 2011 boxes. How to file a tax extension 2011 You must use the U. How to file a tax extension 2011 S. How to file a tax extension 2011 Postal Service to mail any item to an IRS P. How to file a tax extension 2011 O. How to file a tax extension 2011 box address. How to file a tax extension 2011 Photographs of missing children. How to file a tax extension 2011  The IRS is a proud partner with the National Center for Missing and Exploited Children. How to file a tax extension 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file a tax extension 2011 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file a tax extension 2011 Calendar The following are important dates and responsibilities. How to file a tax extension 2011 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. How to file a tax extension 2011 Also see Publication 509, Tax Calendars. How to file a tax extension 2011   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. How to file a tax extension 2011 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. How to file a tax extension 2011 However, a statewide legal holiday does not delay the due date of federal tax deposits. How to file a tax extension 2011 See Deposits on Business Days Only in section 7. How to file a tax extension 2011 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. How to file a tax extension 2011 S. How to file a tax extension 2011 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. How to file a tax extension 2011 See Private delivery services under Reminders. How to file a tax extension 2011 By January 31 . How to file a tax extension 2011   File Form 943. How to file a tax extension 2011 See section 8 for more information on Form 943. How to file a tax extension 2011 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. How to file a tax extension 2011 Furnish each employee with a completed Form W-2. How to file a tax extension 2011 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). How to file a tax extension 2011 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. How to file a tax extension 2011 See section 10 for more information on FUTA. How to file a tax extension 2011 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. How to file a tax extension 2011 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. How to file a tax extension 2011 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. How to file a tax extension 2011 By February 15. How to file a tax extension 2011  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. How to file a tax extension 2011 On February 16. How to file a tax extension 2011  Any Form W-4 claiming exemption from withholding for the previous year has now expired. How to file a tax extension 2011 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. How to file a tax extension 2011 If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. How to file a tax extension 2011 See section 5 for more information. How to file a tax extension 2011 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. How to file a tax extension 2011 By February 28. How to file a tax extension 2011   File paper Forms 1099 and 1096. How to file a tax extension 2011 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. How to file a tax extension 2011 S. How to file a tax extension 2011 Information Returns, with the IRS. How to file a tax extension 2011 For electronically filed returns, see By March 31 below. How to file a tax extension 2011 File paper Forms W-2 and W-3. How to file a tax extension 2011 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. How to file a tax extension 2011 For electronically filed returns, see By March 31 next. How to file a tax extension 2011 By March 31. How to file a tax extension 2011   File electronic Forms W-2 and 1099. How to file a tax extension 2011 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. How to file a tax extension 2011 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. How to file a tax extension 2011 socialsecurity. How to file a tax extension 2011 gov/employer. How to file a tax extension 2011 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. How to file a tax extension 2011 By April 30, July 31, October 31, and January 31. How to file a tax extension 2011   Deposit FUTA taxes. How to file a tax extension 2011 Deposit FUTA tax if the undeposited amount is over $500. How to file a tax extension 2011 Before December 1. How to file a tax extension 2011  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. How to file a tax extension 2011 Introduction This publication is for employers of agricultural workers (farmworkers). How to file a tax extension 2011 It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). How to file a tax extension 2011 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. How to file a tax extension 2011 If you have nonfarm employees, see Publication 15 (Circular E). How to file a tax extension 2011 If you have employees in the U. How to file a tax extension 2011 S. How to file a tax extension 2011 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). How to file a tax extension 2011 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. How to file a tax extension 2011 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. How to file a tax extension 2011 Comments and suggestions. How to file a tax extension 2011   We welcome your comments about this publication and your suggestions for future editions. How to file a tax extension 2011   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. How to file a tax extension 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file a tax extension 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file a tax extension 2011   You can also send us comments from www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/formspubs. How to file a tax extension 2011 Click on More Information and then click on Comment on Tax Forms and Publications. How to file a tax extension 2011   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. How to file a tax extension 2011 COBRA premium assistance credit. How to file a tax extension 2011   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. How to file a tax extension 2011 COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. How to file a tax extension 2011 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). How to file a tax extension 2011 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. How to file a tax extension 2011 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. How to file a tax extension 2011 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. How to file a tax extension 2011   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. How to file a tax extension 2011 For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. How to file a tax extension 2011   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. How to file a tax extension 2011 The assistance for the coverage can last up to 15 months. How to file a tax extension 2011   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. How to file a tax extension 2011 For more information, see Notice 2009-27, 2009-16 I. How to file a tax extension 2011 R. How to file a tax extension 2011 B. How to file a tax extension 2011 838, available at www. How to file a tax extension 2011 irs. How to file a tax extension 2011 gov/irb/2009-16_irb/ar09. How to file a tax extension 2011 html. How to file a tax extension 2011   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. How to file a tax extension 2011   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. How to file a tax extension 2011 The reimbursement is made through a credit against the employer's employment tax liabilities. How to file a tax extension 2011 For information on how to claim the credit, see the Instructions for Form 943. How to file a tax extension 2011 The credit is treated as a deposit made on the first day of the return period. How to file a tax extension 2011 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. How to file a tax extension 2011 In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. How to file a tax extension 2011   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. How to file a tax extension 2011 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. How to file a tax extension 2011 In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. How to file a tax extension 2011 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. How to file a tax extension 2011 Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. How to file a tax extension 2011 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. How to file a tax extension 2011 A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. How to file a tax extension 2011   For more information, visit IRS. How to file a tax extension 2011 gov and enter “COBRA” in the search box. How to file a tax extension 2011 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications