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I Need To File My 2011 Tax Return

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I Need To File My 2011 Tax Return

I need to file my 2011 tax return 4. I need to file my 2011 tax return   Other Section 501(c) Organizations Table of Contents Introduction 501(c)(4) - Civic Leagues and Social Welfare OrganizationsSpecific Organizations 501(c)(5) - Labor, Agricultural and Horticultural OrganizationsLabor Organizations Agricultural and Horticultural Organizations 501(c)(6) - Business Leagues, etc. I need to file my 2011 tax return Line of business. I need to file my 2011 tax return Examples. I need to file my 2011 tax return Improvement of business conditions. I need to file my 2011 tax return Exception for local legislation. I need to file my 2011 tax return De minimis exception. I need to file my 2011 tax return Grass roots lobbying. I need to file my 2011 tax return 501(c)(7) - Social and Recreation ClubsLimited membership. I need to file my 2011 tax return Support. I need to file my 2011 tax return Facilities open to public. I need to file my 2011 tax return Gross receipts from nonmembership sources. I need to file my 2011 tax return Gross receipts. I need to file my 2011 tax return Nontraditional activities. I need to file my 2011 tax return 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal SocietiesFraternal Beneficiary Societies (501(c)(8)) Domestic Fraternal Societies (501(c)(10)) 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' AssociationsLocal Employees' Associations (501(c)(4)) Voluntary Employees' Beneficiary Associations (501(c)(9)) Supplemental Unemployment Benefit Trusts (501(c)(17)) 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like OrganizationsMembership. I need to file my 2011 tax return Losses and expenses. I need to file my 2011 tax return Distributions of proceeds. I need to file my 2011 tax return The 85% Requirement Local Life Insurance Associations Mutual or Cooperative Associations 501(c)(13) - Cemetery CompaniesBuying cemetery property. I need to file my 2011 tax return Perpetual care organization. I need to file my 2011 tax return Care of individual plots. I need to file my 2011 tax return 501(c)(14) - Credit Unions and Other Mutual Financial OrganizationsState-Chartered Credit Unions Other Mutual Financial Organizations 501(c)(19) - Veterans' Organizations 501(c)(20) - Group Legal Services Plan Organizations 501(c)(21) - Black Lung Benefit TrustsExcise taxes. I need to file my 2011 tax return 501(c)(2) - Title-Holding Corporations for Single Parent CorporationsExpenses. I need to file my 2011 tax return Waiver of payment of income. I need to file my 2011 tax return 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent CorporationsUnrelated Business Income 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations 501(c)(29) - CO-OP Health Insurance Issuers New Guidance for IRC 501(c)(29) Qualified Nonprofit Health Insurance Issuers General Requirements for Exemption under 501(c)(29) and Annual Filing Requirement Additional Guidance for Prospective 501(c)(29) Organizations Introduction This chapter contains specific information for certain organizations described in section 501(c), other than those organizations that are described in section 501(c)(3). I need to file my 2011 tax return Section 501(c)(3) organizations are covered in chapter 3 of this publication. I need to file my 2011 tax return The Table of Contents at the beginning of this publication, as well as the Organization Reference Chart, may help you locate at a glance the type of organization discussed in this chapter. I need to file my 2011 tax return 501(c)(4) - Civic Leagues and Social Welfare Organizations If your organization is not organized for profit and will be operated primarily to promote social welfare to benefit the community, you should file Form 1024 to apply for recognition of exemption from federal income tax under section 501(c)(4). I need to file my 2011 tax return The discussion that follows describes the information you must provide when applying. I need to file my 2011 tax return For application procedures, see chapter 1. I need to file my 2011 tax return To qualify for exemption under section 501(c)(4), the organization's net earnings must be devoted primarily to charitable, educational, or recreational purposes. I need to file my 2011 tax return In addition, no part of the organization's net earnings can inure to the benefit of any private shareholder or individual. I need to file my 2011 tax return If the organization provides an excess benefit to certain persons, an excise tax may be imposed. I need to file my 2011 tax return See Excise tax on excess benefit transactions , under Excess Benefit Transactions in chapter 5 for more information about this tax. I need to file my 2011 tax return Examples. I need to file my 2011 tax return   Types of organizations that are considered to be social welfare organizations are civic associations and volunteer fire companies. I need to file my 2011 tax return Nonprofit operation. I need to file my 2011 tax return   You must submit evidence that your organization is organized and will be operated on a nonprofit basis. I need to file my 2011 tax return However, such evidence, including the fact that your organization is organized under a state law relating to nonprofit corporations, will not in itself establish a social welfare purpose. I need to file my 2011 tax return Social welfare. I need to file my 2011 tax return   To establish that your organization is organized primarily to promote social welfare, you should submit evidence with your application showing that your organization will operate primarily to further (in some way) the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements). I need to file my 2011 tax return   An organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community. I need to file my 2011 tax return It therefore does not qualify as a section 501(c)(4) organization. I need to file my 2011 tax return Similarly, an organization formed to represent member-tenants of an apartment complex does not qualify, since its activities benefit the member-tenants and not all tenants in the community. I need to file my 2011 tax return However, an organization formed to promote the legal rights of all tenants in a particular community may qualify under section 501(c)(4) as a social welfare organization. I need to file my 2011 tax return Political activity. I need to file my 2011 tax return   Promoting social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. I need to file my 2011 tax return However, if you submit proof that your organization is organized primarily to promote social welfare, it can obtain exemption even if it participates legally in some political activity on behalf of or in opposition to candidates for public office. I need to file my 2011 tax return See the discussion in chapter 2 under Political Organization Income Tax Return . I need to file my 2011 tax return Social or recreational activity. I need to file my 2011 tax return   If social activities will be the primary purpose of your organization, you should not file an application for exemption as a social welfare organization but should file for exemption as a social club described in section 501(c)(7). I need to file my 2011 tax return Retirement benefit program. I need to file my 2011 tax return   An organization established by its members that has as its primary activity providing supplemental retirement benefits to its members or death benefits to their beneficiaries does not qualify as an exempt social welfare organization. I need to file my 2011 tax return It may qualify under another paragraph of section 501(c) depending on all the facts. I need to file my 2011 tax return   However, a nonprofit association that is established, maintained, and funded by a local government to provide the only retirement benefits to a class of employees may qualify as a social welfare organization under section 501(c)(4). I need to file my 2011 tax return Tax treatment of donations. I need to file my 2011 tax return   Donations to volunteer fire companies are deductible on the donor's federal income tax return, but only if made for exclusively public purposes. I need to file my 2011 tax return Contributions to civic leagues or other section 501(c)(4) organizations generally are not deductible as charitable contributions for federal income tax purposes. I need to file my 2011 tax return They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer's business. I need to file my 2011 tax return However, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. I need to file my 2011 tax return for more information. I need to file my 2011 tax return For more information on social welfare organizations, see Life Cycle of a Social Welfare Organization at IRS. I need to file my 2011 tax return gov. I need to file my 2011 tax return Specific Organizations The following information should be contained in the application form and accompanying statements of certain types of civic leagues or social welfare organizations. I need to file my 2011 tax return Volunteer fire companies. I need to file my 2011 tax return   If your organization wishes to obtain exemption as a volunteer fire company or similar organization, you should submit evidence that its members are actively engaged in fire fighting and similar disaster assistance, whether it actually owns the fire fighting equipment, and whether it provides any assistance for its members, such as death and medical benefits in case of injury to them. I need to file my 2011 tax return   If your organization does not have an independent social purpose, such as providing recreational facilities for members, it may be exempt under section 501(c)(3). I need to file my 2011 tax return In this event, your organization should file Form 1023. I need to file my 2011 tax return Homeowners' associations. I need to file my 2011 tax return   A membership organization formed by a real estate developer to own and maintain common green areas, streets, and sidewalks and to enforce covenants to preserve the appearance of the development should show that it is operated for the benefit of all the residents of the community. I need to file my 2011 tax return The term community generally refers to a geographical unit recognizable as a governmental subdivision, unit, or district thereof. I need to file my 2011 tax return Whether a particular association meets the requirement of benefiting a community depends on the facts and circumstances of each case. I need to file my 2011 tax return Even if an area represented by an association is not a community, the association can still qualify for exemption if its activities benefit a community. I need to file my 2011 tax return   The association should submit evidence that areas such as roadways and park land that it owns and maintains are open to the general public and not just its own members. I need to file my 2011 tax return It also must show that it does not engage in exterior maintenance of private homes. I need to file my 2011 tax return   A homeowners' association that is not exempt under section 501(c)(4) and that is a condominium management association, a residential real estate management association, or a timeshare association generally can elect under the provisions of section 528 to receive certain tax benefits that, in effect, permit it to exclude its exempt function income from its gross income. I need to file my 2011 tax return Other organizations. I need to file my 2011 tax return   Other nonprofit organizations that qualify as social welfare organizations include: An organization operating an airport that is on land owned by a local government, which supervises the airport's operation, and that serves the general public in an area with no other airport, A community association that works to improve public services, housing, and residential parking; publishes a free community newspaper; sponsors a community sports league, holiday programs, and meetings; and contracts with a private security service to patrol the community, A community association devoted to preserving the community's traditions, architecture, and appearance by representing it before the local legislature and administrative agencies in zoning, traffic, and parking matters, An organization that tries to encourage industrial development and relieve unemployment in an area by making loans to businesses so they will relocate to the area, and An organization that holds an annual festival of regional customs and traditions. I need to file my 2011 tax return 501(c)(5) - Labor, Agricultural and Horticultural Organizations If you are a member of an organization that wants to obtain recognition of exemption from federal income tax as a labor, agricultural, or horticultural organization, you should submit an application on Form 1024. I need to file my 2011 tax return You must indicate in your application for exemption and accompanying statements that no part of the organization's net earnings will inure to the benefit of any member. I need to file my 2011 tax return In addition, you should follow the procedure for obtaining recognition of exempt status described in chapter 1. I need to file my 2011 tax return Submit any additional information that may be required, as described in this section. I need to file my 2011 tax return Tax treatment of donations. I need to file my 2011 tax return   Contributions to labor, agricultural, and horticultural organizations are not deductible as charitable contributions on the donor's federal income tax return. I need to file my 2011 tax return However, such payments may be deductible as business expenses if they are ordinary and necessary in the conduct of the taxpayer's trade or business. I need to file my 2011 tax return For more information about certain limits affecting the deductibility of these business expenses, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. I need to file my 2011 tax return Labor Organizations A labor organization is an association of workers who have combined to protect and promote the interests of the members by bargaining collectively with their employers to secure better working conditions. I need to file my 2011 tax return To show that your organization has the purpose of a labor organization, you should include in the articles of organization or accompanying statements (submitted with your exemption application) information establishing that the organization is organized to better the conditions of workers, improve the grade of their products, and develop a higher degree of efficiency in their respective occupations. I need to file my 2011 tax return In addition, no net earnings of the organization can inure to the benefit of any member. I need to file my 2011 tax return Composition of membership. I need to file my 2011 tax return   While a labor organization generally is composed of employees or representatives of the employees (in the form of collective bargaining agents) and similar employee groups, evidence that an organization's membership consists mainly of workers does not in itself indicate an exempt purpose. I need to file my 2011 tax return You must show in your application that your organization has the purposes described in the preceding paragraph. I need to file my 2011 tax return These purposes can be accomplished by a single labor organization acting alone or by several organizations acting together through a separate organization. I need to file my 2011 tax return Benefits to members. I need to file my 2011 tax return   The payment by a labor organization of death, sick, accident, and similar benefits to its individual members with funds contributed by its members, if made under a plan to better the conditions of the members, does not preclude exemption as a labor organization. I need to file my 2011 tax return However, an organization does not qualify for exemption as a labor organization if it has no authority to represent members in job-related matters, even if it provides weekly income to its members in the event of a lawful strike by the members' union, in return for an annual payment by the member. I need to file my 2011 tax return   For more information on labor organizations, see Life Cycle of a Labor Organization at IRS. I need to file my 2011 tax return gov. I need to file my 2011 tax return Agricultural and Horticultural Organizations Agricultural and horticultural organizations are connected with raising livestock, forestry, cultivating land, raising and harvesting crops or aquatic resources, cultivating useful or ornamental plants, and similar pursuits. I need to file my 2011 tax return For the purpose of these provisions, aquatic resources include only animal or vegetable life, but not mineral resources. I need to file my 2011 tax return The term harvesting, in this case, includes fishing and related pursuits. I need to file my 2011 tax return Agricultural organizations can be quasi-public in character and are often designed to encourage the development of better agricultural and horticultural products through a system of awards, using income from entry fees, gate receipts, and donations to meet the necessary expenses of upkeep and operation. I need to file my 2011 tax return When the activities are directed toward the improvement of marketing or other business conditions in one or more lines of business, rather than the improvement of production techniques or the betterment of the conditions of persons engaged in agriculture, the organization must qualify for exemption as a business league, board of trade, or other organization, as discussed next in the section on 501(c)(6) organizations. I need to file my 2011 tax return The primary purpose of exempt agricultural and horticultural organizations must be to better the conditions of those engaged in agriculture or horticulture, develop more efficiency in agriculture or horticulture, or improve the products. I need to file my 2011 tax return The following list contains some examples of activities that show an agricultural or horticultural purpose. I need to file my 2011 tax return Promoting various cooperative agricultural, horticultural, and civic activities among rural residents by a state, farm, or home bureau. I need to file my 2011 tax return Exhibiting livestock, farm products, and other characteristic features of agriculture and horticulture. I need to file my 2011 tax return Testing soil for members and nonmembers of the farm bureau on a cost basis, the results of the tests and other recommendations being furnished to the community members to educate them in soil treatment. I need to file my 2011 tax return Guarding the purity of a specific breed of livestock. I need to file my 2011 tax return Encouraging improvements in the production of fish on privately owned fish farms. I need to file my 2011 tax return Negotiating with processors for the price to be paid to members for their crops. I need to file my 2011 tax return For more information on agricultural or horticultural organizations, see Life Cycle of an Agricultural or Horticultural Organization at IRS. I need to file my 2011 tax return gov. I need to file my 2011 tax return 501(c)(6) - Business Leagues, etc. I need to file my 2011 tax return If your association wants to apply for recognition of exemption from federal income tax as a nonprofit business league, chamber of commerce, real estate board, or board of trade, it should file Form 1024. I need to file my 2011 tax return For a discussion of the procedure to follow, see chapter 1. I need to file my 2011 tax return Your organization must indicate in its application form and attached statements that no part of its net earnings will inure to the benefit of any private shareholder or individual and that it is not organized for profit or organized to engage in an activity ordinarily carried on for profit (even if the business is operated on a cooperative basis or produces only sufficient income to be self-sustaining). I need to file my 2011 tax return In addition, your organization must be primarily engaged in activities or functions that are the basis for its exemption. I need to file my 2011 tax return It must be primarily supported by membership dues and other income from activities substantially related to its exempt purpose. I need to file my 2011 tax return A business league, in general, is an association of persons having some common business interest, the purpose of which is to promote that common interest and not to engage in a regular business of a kind ordinarily carried on for profit. I need to file my 2011 tax return Trade associations and professional associations are considered business leagues. I need to file my 2011 tax return Chamber of commerce. I need to file my 2011 tax return   A chamber of commerce usually is composed of the merchants and traders of a city. I need to file my 2011 tax return Board of trade. I need to file my 2011 tax return   A board of trade often consists of persons engaged in similar lines of business. I need to file my 2011 tax return For example, a nonprofit organization formed to regulate the sale of a specified agricultural commodity to assure equal treatment of producers, warehouse workers, and buyers is a board of trade. I need to file my 2011 tax return   Chambers of commerce and boards of trade usually promote the common economic interests of all the commercial enterprises in a given trade community. I need to file my 2011 tax return Real estate board. I need to file my 2011 tax return   A real estate board consists of members interested in improving the business conditions in the real estate field. I need to file my 2011 tax return It is not organized for profit and no part of the net earnings inures to the benefit of any private shareholder or individual. I need to file my 2011 tax return Professional football leagues. I need to file my 2011 tax return   The Internal Revenue Code specifically defines professional football leagues as exempt organizations under section 501(c)(6). I need to file my 2011 tax return They are exempt whether or not they administer a pension fund for football players. I need to file my 2011 tax return General purpose. I need to file my 2011 tax return   You must indicate in the material submitted with your application that your organization will be devoted to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual persons. I need to file my 2011 tax return It must be shown that the conditions of a particular trade or the interests of the community will be advanced. I need to file my 2011 tax return Merely indicating the name of the organization or the object of the local statute under which it is created is not enough to demonstrate the required general purpose. I need to file my 2011 tax return Line of business. I need to file my 2011 tax return   This term generally refers either to an entire industry or to all components of an industry within a geographic area. I need to file my 2011 tax return It does not include a group composed of businesses that market a particular brand within an industry. I need to file my 2011 tax return Common business interest. I need to file my 2011 tax return   A common business interest of all members of the organization must be established by the application documents. I need to file my 2011 tax return Examples. I need to file my 2011 tax return   Activities that would tend to illustrate a common business interest are: Promotion of higher business standards and better business methods and encouragement of uniformity and cooperation by a retail merchants association, Education of the public in the use of credit, Establishment of uniform casualty rates and compilation of statistical information by an insurance rating bureau operated by casualty insurance companies, Establishment and maintenance of the integrity of a local commercial market, Operation of a trade publication primarily intended to benefit an entire industry, and Encouragement of the use of goods and services of an entire industry (such as a lawyer referral service whose main purpose is to introduce individuals to the use of the legal profession in the hope that they will enter into lawyer-client relationships on a paying basis as a result). I need to file my 2011 tax return Improvement of business conditions. I need to file my 2011 tax return   Generally, this must be shown to be the purpose of the organization. I need to file my 2011 tax return This is not established by evidence of particular services that provide a convenience or economy to individual members in their businesses, such as advertising that carries the name of members, interest-free loans, assigning exclusive franchise areas, operation of a real estate multiple listing system, or operation of a credit reporting agency. I need to file my 2011 tax return Stock or commodity exchange. I need to file my 2011 tax return   A stock or commodity exchange is not a business league, chamber of commerce, real estate board, or board of trade and is not exempt under section 501(c)(6). I need to file my 2011 tax return Legislative activity. I need to file my 2011 tax return   An organization that is exempt under section 501(c)(6) can work for the enactment of laws to advance the common business interests of the organization's members. I need to file my 2011 tax return Deduction not allowed for dues used for political or legislative activities. I need to file my 2011 tax return   A taxpayer cannot deduct the part of dues or other payments to a business league, trade association, labor union, or similar organization that is reported to the taxpayer by the organization as having been used for any of the following activities. I need to file my 2011 tax return Influencing legislation. I need to file my 2011 tax return Participating or intervening in a political campaign for, or against, any candidate for public office. I need to file my 2011 tax return Trying to influence the general public, or part of the general public, with respect to elections, legislative matters, or referendums (also known as grass roots lobbying). I need to file my 2011 tax return Communicating directly with certain executive branch officials to try to influence their official actions or positions. I need to file my 2011 tax return See Dues Used for Lobbying or Political Activities under Required Disclosures in chapter 2 for more information. I need to file my 2011 tax return Exception for local legislation. I need to file my 2011 tax return   Members can deduct dues (or assessments) to an organization that are for expenses of: Appearing before, submitting statements to, or sending communications to members of a local council or similar governing body with respect to legislation or proposed legislation of direct interest to the member, or Communicating information between the member and the organization with respect to local legislation or proposed legislation of direct interest to the organization or the member. I need to file my 2011 tax return Legislation or proposed legislation is of direct interest to a taxpayer if it will, or can reasonably be expected to, affect the taxpayer's trade or business. I need to file my 2011 tax return De minimis exception. I need to file my 2011 tax return   In-house expenditures of $2,000 or less for the year for activities (1) – (4) listed earlier will not prevent a deduction for dues if the dues meet all other tests to be deductible as a business expense. I need to file my 2011 tax return Grass roots lobbying. I need to file my 2011 tax return   A tax-exempt trade association, labor union, or similar organization is considered to be engaging in grass roots lobbying if it contacts prospective members or calls upon its own members to contact their employees and customers for the purpose of urging such persons to communicate with their elected state or Congressional representatives to support the promotion, defeat, or repeal of legislation that is of direct interest to the organization. I need to file my 2011 tax return Any dues or assessments directly related to such activities are not deductible by the taxpayer, since the individuals being contacted, who are not members of the organization, are a segment of the general public. I need to file my 2011 tax return Tax treatment of donations. I need to file my 2011 tax return   Contributions to organizations described in this section are not deductible as charitable contributions on the donor's federal income tax return. I need to file my 2011 tax return They may be deductible as trade or business expenses if ordinary and necessary in the conduct of the taxpayer's business. I need to file my 2011 tax return   For more information on business leagues, see Life Cycle of a Business League (Trade Association) on IRS. I need to file my 2011 tax return gov. I need to file my 2011 tax return 501(c)(7) - Social and Recreation Clubs If your club is organized for pleasure, recreation, and other similar nonprofitable purposes and substantially all of its activities are for these purposes, it should file Form 1024 to apply for recognition of exemption from federal income tax. I need to file my 2011 tax return In applying for recognition of exemption, you should submit the information described in this section. I need to file my 2011 tax return Also see chapter 1 for the procedures to follow. I need to file my 2011 tax return Typical organizations that should file for recognition of exemption as social clubs include: College alumni associations that are not described in chapter 3 under Alumni association , College fraternities or sororities operating chapter houses for students, Country clubs, Amateur hunting, fishing, tennis, swimming, and other sport clubs, Dinner clubs that provide a meeting place, library, and dining room for members, Hobby clubs, Garden clubs, and Variety clubs. I need to file my 2011 tax return Discrimination prohibited. I need to file my 2011 tax return   Your organization will not be recognized as tax exempt if its charter, bylaws, or other governing instrument, or any written policy statement provides for discrimination against any person on the basis of race, color, or religion. I need to file my 2011 tax return   However, a club that in good faith limits its membership to the members of a particular religion to further the teachings or principles of that religion and not to exclude individuals of a particular race or color will not be considered as discriminating on the basis of religion. I need to file my 2011 tax return Also, the restriction on religious discrimination does not apply to a club that is an auxiliary of a fraternal beneficiary society (discussed later) if that society is described in section 501(c)(8) and exempt from tax under section 501(a) and limits its membership to the members of a particular religion. I need to file my 2011 tax return Private benefit prohibited. I need to file my 2011 tax return   No part of the organization's net earnings can inure to the benefit of any person having a personal and private interest in the activities of the organization. I need to file my 2011 tax return For purposes of this requirement, it is not necessary that net earnings be actually distributed. I need to file my 2011 tax return Even undistributed earnings can benefit members. I need to file my 2011 tax return Examples of this include a decrease in membership dues or an increase in the services the club provides to its members without a corresponding increase in dues or other fees paid for club support. I need to file my 2011 tax return However, fixed-fee payments to members who bring new members into the club are not an inurement of the club's net earnings, if the payments are reasonable compensation for performance of a necessary administrative service. I need to file my 2011 tax return Purposes. I need to file my 2011 tax return   To show that your organization possesses the characteristics of a club within the meaning of the exemption law, you should submit evidence with your application that personal contact, commingling, and fellowship exist among members. I need to file my 2011 tax return You must show that members are bound together by a common objective of pleasure, recreation, and other nonprofitable purposes. I need to file my 2011 tax return   Fellowship need not be present between each member and every other member of a club if it is a material part in the life of the organization. I need to file my 2011 tax return A statewide or nationwide organization that is made up of individual members, but is divided into local groups, satisfies this requirement if fellowship is a material part of the life of each local group. I need to file my 2011 tax return   The term other nonprofitable purposes means other purposes similar to pleasure and recreation. I need to file my 2011 tax return For example, a club that, in addition to its social activities, has a plan for the payment of sick and death benefits is not operating exclusively for pleasure, recreation, and other nonprofitable purposes. I need to file my 2011 tax return Limited membership. I need to file my 2011 tax return   The membership in a social club must be limited. I need to file my 2011 tax return To show that your organization has a purpose that would characterize it as a club, you should submit evidence with your application that there are limits on admission to membership consistent with the character of the club. I need to file my 2011 tax return   A social club that issues corporate membership is dealing with the general public in the form of the corporation's employees. I need to file my 2011 tax return Corporate members of a club are not the kind of members contemplated by the law. I need to file my 2011 tax return Gross receipts from these members would be a factor in determining whether the club qualifies as a social club. I need to file my 2011 tax return See Gross receipts from nonmembership sources , later. I need to file my 2011 tax return Bona fide individual memberships paid for by a corporation would not have an effect on the gross receipts source. I need to file my 2011 tax return   The fact that a social club may have an associate (nonvoting) class of membership will not be, in and of itself, a cause for nonrecognition of exemption. I need to file my 2011 tax return However, if one membership class pays substantially lower dues and fees than another membership class, although both classes enjoy the same rights and privileges in using the club facilities, there may be an inurement of income to the benefited class, resulting in a denial of the club's exemption. I need to file my 2011 tax return Support. I need to file my 2011 tax return   In general, your club should be supported solely by membership fees, dues, and assessments. I need to file my 2011 tax return However, if otherwise entitled to exemption, your club will not be disqualified because it raises revenue from members through the use of club facilities or in connection with club activities. I need to file my 2011 tax return Business activities. I need to file my 2011 tax return   If your club will engage in business, such as selling real estate, timber, or other products or services, it generally will be denied exemption. I need to file my 2011 tax return However, evidence submitted with your application form that your organization will provide meals, refreshments, or services related to its exempt purposes only to its own members or their dependents or guests will not cause denial of exemption. I need to file my 2011 tax return Facilities open to public. I need to file my 2011 tax return   Evidence that your club's facilities will be open to the general public (persons other than members or their dependents or guests) may cause denial of exemption. I need to file my 2011 tax return This does not mean, however, that any dealing with outsiders will automatically deprive a club of exemption. I need to file my 2011 tax return Gross receipts from nonmembership sources. I need to file my 2011 tax return   A section 501(c)(7) organization can receive up to 35% of its gross receipts, including investment income, from sources outside of its membership without losing its tax-exempt status. I need to file my 2011 tax return Income from nontraditional business activity with members is not exempt function income, and thus is included as income from sources outside of the membership. I need to file my 2011 tax return Of the 35% gross receipts listed above, up to 15% of the gross receipts can be derived from the use of the club's facilities or services by the general public. I need to file my 2011 tax return If an organization has outside income that is more than these limits, all the facts and circumstances will be taken into account in determining whether the organization qualifies for exempt status. I need to file my 2011 tax return Gross receipts. I need to file my 2011 tax return   Gross receipts, for this purpose, are receipts from the normal and usual (traditionally conducted) activities of the club. I need to file my 2011 tax return These receipts include charges, admissions, membership fees, dues, assessments, investment income, and normal recurring capital gains on investments. I need to file my 2011 tax return Receipts do not include initiation fees and capital contributions. I need to file my 2011 tax return Unusual amounts of income, such as from the sale of a clubhouse or similar facility, are not included in gross receipts or in figuring the percentage limits. I need to file my 2011 tax return Nontraditional activities. I need to file my 2011 tax return   Activities conducted by a social club need to further its exempt purposes. I need to file my 2011 tax return Traditional business activities are those that further a social club's exempt purposes. I need to file my 2011 tax return Nontraditional business activities do not further the exempt purposes of a social club even if conducted solely on a membership basis. I need to file my 2011 tax return Nontraditional business activities are prohibited (subject to an insubstantial, trivial, and nonrecurrent test) for businesses conducted with both members and nonmembers. I need to file my 2011 tax return Examples of nontraditional business activities include sale of package liquor, take-out food, and long-term room rental. I need to file my 2011 tax return Fraternity foundations. I need to file my 2011 tax return   If your organization is a foundation formed for the exclusive purpose of acquiring and leasing a chapter house to a local fraternity chapter or sorority chapter maintained at an educational institution and does not engage in any social or recreational activities, it may be a title holding corporation (discussed later under section 501(c)(2) organizations and under section 501(c)(25) organizations) rather than a social club. I need to file my 2011 tax return Tax treatment of donations. I need to file my 2011 tax return   Donations to exempt social and recreation clubs are not deductible as charitable contributions on the donor's federal income tax return. I need to file my 2011 tax return 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies This section describes the information to be provided upon application for recognition of exemption by two types of fraternal societies: beneficiary and domestic. I need to file my 2011 tax return The major distinction is that fraternal beneficiary societies provide for the payment of life, sick, accident, or other benefits to their members or their dependents, while domestic fraternal societies do not provide these benefits but rather devote their earnings to fraternal, religious, charitable, etc. I need to file my 2011 tax return , purposes. I need to file my 2011 tax return The procedures to follow in applying for recognition of exemption are described in chapter 1. I need to file my 2011 tax return If your organization is controlled by a central organization, you should check with your controlling organization to determine whether your unit has been included in a group exemption letter or can be added. I need to file my 2011 tax return If so, your organization need not apply for individual recognition of exemption. I need to file my 2011 tax return For more information, see Group Exemption Letter in chapter 1 of this publication. I need to file my 2011 tax return Tax treatment of donations. I need to file my 2011 tax return   Donations by an individual to a domestic fraternal beneficiary society or a domestic fraternal society operating under the lodge system are deductible as charitable contributions only if used exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals. I need to file my 2011 tax return Fraternal Beneficiary Societies (501(c)(8)) A fraternal beneficiary society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. I need to file my 2011 tax return The application and accompanying statements should establish that the organization: Is a fraternal organization, Operates under the lodge system or for the exclusive benefit of the members of a fraternal organization itself operating under the lodge system, and Provides for the payment of life, sick, accident, or other benefits to the members of the society, order, or association or their dependents. I need to file my 2011 tax return Lodge system. I need to file my 2011 tax return   Operating under the lodge system means carrying on activities under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, called lodges, chapters, or the like. I need to file my 2011 tax return Payment of benefits. I need to file my 2011 tax return   It is not essential that every member be covered by the society's program of sick, accident, or death benefits. I need to file my 2011 tax return An organization can qualify for exemption if most of its members are eligible for benefits, and the benefits are paid from contributions or dues paid by those members. I need to file my 2011 tax return   The benefits must be limited to members and their dependents. I need to file my 2011 tax return If members will have the ability to confer benefits to other than themselves and their dependents, exemption will not be recognized. I need to file my 2011 tax return Whole-life insurance. I need to file my 2011 tax return   Whole-life insurance constitutes a life benefit under section 501(c)(8) even though the policy may contain investment features such as a cash surrender value or a policy loan. I need to file my 2011 tax return Reinsurance pool. I need to file my 2011 tax return   Payments by a fraternal beneficiary society into a state-sponsored reinsurance pool that protects participating insurers against excessive losses on major medical health and accident insurance will not preclude exemption as a fraternal beneficiary society. I need to file my 2011 tax return Domestic Fraternal Societies (501(c)(10)) A domestic fraternal society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. I need to file my 2011 tax return The application and accompanying statements should establish that the organization: Is a domestic fraternal organization organized in the U. I need to file my 2011 tax return S. I need to file my 2011 tax return , Operates under the lodge system, Devotes its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, and Does not provide for the payment of life, sick, accident, or other benefits to its members. I need to file my 2011 tax return The organization can arrange with insurance companies to provide optional insurance to its members without jeopardizing its exempt status. I need to file my 2011 tax return 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations This section describes the information to be provided upon application for recognition of exemption by the following types of employees' associations: A voluntary employees' beneficiary association (including federal employees' associations) organized to pay life, sick, accident, and similar benefits to members or their dependents, or designated beneficiaries, if no part of the net earnings of the association inures to the benefit of any private shareholder or individual, and A supplemental unemployment benefit trust whose primary purpose is providing for payment of supplemental unemployment benefits. I need to file my 2011 tax return Both the application form to file and the information to provide are discussed later under the section that describes your employee association. I need to file my 2011 tax return Chapter 1 describes the procedures to follow in applying for exemption. I need to file my 2011 tax return Tax treatment of donations. I need to file my 2011 tax return   Donations to these organizations are not deductible as charitable contributions on the donor's federal income tax return. I need to file my 2011 tax return Local Employees' Associations (501(c)(4)) A local association of employees whose membership is limited to employees of a designated person or persons in a particular municipality, and whose income will be devoted exclusively to charitable, educational, or recreational purposes. I need to file my 2011 tax return A local employees' association must apply for recognition of exemption by filing Form 1024. I need to file my 2011 tax return The organization must submit evidence that: It is of a purely local character, Its membership is limited to employees of a designated person or persons in a particular locality, and Its net earnings will be devoted exclusively to charitable, educational, or recreational purposes. I need to file my 2011 tax return A local association of employees that has established a system of paying retirement or death benefits, or both, to its members will not qualify for exemption since the payment of these benefits is not considered as being for charitable, educational, or recreational purposes. I need to file my 2011 tax return Similarly, a local association of employees that is operated primarily as a cooperative buying service for its members in order to obtain discount prices on merchandise, services, and activities does not qualify for exemption. I need to file my 2011 tax return Voluntary Employees' Beneficiary Associations (501(c)(9)) An application for recognition of exemption as a voluntary employees' beneficiary association must be filed on Form 1024. I need to file my 2011 tax return The material submitted with the application must show that your organization: Is a voluntary association of employees, Will provide for payment of life, sick, accident, or other benefits to members or their dependents or designated beneficiaries and substantially all of its operations are for this purpose, and Will not allow any of its net earnings to inure to the benefit of any private individual or shareholder except in the form of scheduled benefit payments. I need to file my 2011 tax return To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. I need to file my 2011 tax return Note. I need to file my 2011 tax return Under section 4976, the reversion of funds from a section 501(c)(9) organization to the employer who created the beneficiary association may subject the employer to a 100% penalty excise tax on the amount of the reversion. I need to file my 2011 tax return Notice requirement. I need to file my 2011 tax return   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. I need to file my 2011 tax return The organization gives notice by filing Form 1024. I need to file my 2011 tax return If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before notice is given. I need to file my 2011 tax return An extension of time for filing the notice can be granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . I need to file my 2011 tax return Membership. I need to file my 2011 tax return   Membership of a section 501(c)(9) organization must consist of individuals who are employees and have an employment-related common bond. I need to file my 2011 tax return This common bond can be a common employer (or affiliated employers), coverage under one or more collective bargaining agreements, membership in a labor union, or membership in one or more locals of a national or international labor union. I need to file my 2011 tax return   The membership of an association can include some individuals who are not employees, provided they have an employment-related bond with the employee-members. I need to file my 2011 tax return For example, the owner of a business whose employees are members of the association can be a member. I need to file my 2011 tax return An association will be considered composed of employees if 90% of its total membership on one day of each quarter of its tax year consists of employees. I need to file my 2011 tax return Employees. I need to file my 2011 tax return   Employees include individuals who became entitled to membership because they are or were employees. I need to file my 2011 tax return For example, an individual will qualify as an employee even though the individual is on a leave of absence or has been terminated due to retirement, disability, or layoff. I need to file my 2011 tax return   Generally, membership is voluntary if an affirmative act is required on the part of an employee to become a member. I need to file my 2011 tax return Conversely, membership is involuntary if the designation as a member is due to employee status. I need to file my 2011 tax return However, an association will be considered voluntary if employees are required to be members of the organization as a condition of their employment and they do not incur a detriment (such as a payroll deduction) as a result of their membership. I need to file my 2011 tax return An employer has not imposed involuntary membership on the employee if membership is required as the result of a collective bargaining agreement or as an incident of membership in a labor organization. I need to file my 2011 tax return Payment of benefits. I need to file my 2011 tax return   The information submitted with your application must show that your organization will pay life, sick, accident, supplemental unemployment, or other similar benefits. I need to file my 2011 tax return The benefits can be provided directly by your association or indirectly by your association through the payments of premiums to an insurance company (or fees to a medical clinic). I need to file my 2011 tax return Benefits can be in the form of medical, clinical, or hospital services, transportation furnished for medical care, or money payments. I need to file my 2011 tax return Nondiscrimination requirements. I need to file my 2011 tax return   An organization that is part of a plan will not be exempt unless the plan meets certain nondiscrimination requirements. I need to file my 2011 tax return However, if the organization is part of a plan that is a collective bargaining agreement that was the subject of good faith bargaining between employee organizations and employers, the plan need not meet these requirements for the organization to qualify as tax exempt. I need to file my 2011 tax return   A plan meets the nondiscrimination requirements only if both of the following statements are true. I need to file my 2011 tax return Each class of benefits under the plan is provided under a classification of employees that is set forth in the plan and does not discriminate in favor of employees who are highly compensated individuals. I need to file my 2011 tax return The benefits provided under each class of benefits do not discriminate in favor of highly compensated individuals. I need to file my 2011 tax return A life insurance, disability, severance pay, or supplemental unemployment compensation benefit does not discriminate in favor of highly compensated individuals merely because the benefits available bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of employees covered by the plan. I need to file my 2011 tax return   For purposes of determining whether a plan meets the nondiscrimination requirements, the employer can elect to exclude all disability or severance payments payable to individuals who are in pay status as of January 1, 1985. I need to file my 2011 tax return This will not apply to any increase in such payment by any plan amendment adopted after June 22, 1984. I need to file my 2011 tax return   If a plan provides a benefit for which there is a nondiscrimination provision provided under Chapter 1 of the Internal Revenue Code as a condition of that benefit being excluded from gross income, these nondiscrimination requirements do not apply. I need to file my 2011 tax return The benefit will be considered nondiscriminatory only if it meets the nondiscrimination provision of the applicable Code section. I need to file my 2011 tax return For example, benefits provided under a medical reimbursement plan would meet the nondiscrimination requirements for an association, if the benefits meet the nondiscrimination requirements of section 105(h)(3) and 105(h)(4). I need to file my 2011 tax return Excluded employees. I need to file my 2011 tax return   Certain employees who are not covered by a plan can be excluded from consideration in applying these requirements. I need to file my 2011 tax return These include employees: Who have not completed 3 years of service, Who have not attained age 21, Who are seasonal or less than half-time employees, Who are not in the plan and who are included in a unit of employees covered by a collective bargaining agreement if the class of benefits involved was the subject of good faith bargaining, or Who are nonresident aliens and who receive no earned income from the employer that has United States source income. I need to file my 2011 tax return Highly compensated individual. I need to file my 2011 tax return   A highly compensated individual is one who: Owned 5 percent or more of the employer at any time during the current year or the preceding year, Received more than $115,000 in compensation from the employer for the preceding year (the amount is annualized for inflation. I need to file my 2011 tax return Go to IRS. I need to file my 2011 tax return gov, and search “Pension Plan Limitation” for the year), and Was among the top 20% of employees by compensation for the preceding year. I need to file my 2011 tax return However, the employer can choose not to have (3) apply. I need to file my 2011 tax return Aggregation rules. I need to file my 2011 tax return   The employer can choose to treat two or more plans as one plan for purposes of meeting the nondiscrimination requirements. I need to file my 2011 tax return Employees of controlled groups of corporations, trades, or businesses under common control, or members of an affiliated service group, are treated as employees of a single employer. I need to file my 2011 tax return Leased employees are treated as employees of the recipient. I need to file my 2011 tax return One employee. I need to file my 2011 tax return   A trust created to provide benefits to one employee will not qualify as a voluntary employees' beneficiary association under section 501(c)(9). I need to file my 2011 tax return Supplemental Unemployment Benefit Trusts (501(c)(17)) A trust or trusts forming part of a written plan (established and maintained by an employer, his or her employees, or both) providing solely for the payment of supplemental unemployment compensation benefits must file the application for recognition of exemption on Form 1024. I need to file my 2011 tax return The trust must be a valid, existing trust under local law and must be evidenced by an executed document. I need to file my 2011 tax return A conformed copy of the plan of which the trust is a part should be attached to the application. I need to file my 2011 tax return To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. I need to file my 2011 tax return Note. I need to file my 2011 tax return Under section 4976, the reversion of funds from a section 501(c)(17) organization to the employer who created the supplemental unemployment benefit trust may subject the employer to a 100% penalty excise tax on the amount of the reversion. I need to file my 2011 tax return Notice requirement. I need to file my 2011 tax return   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. I need to file my 2011 tax return The organization gives notice by filing Form 1024. I need to file my 2011 tax return If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before such notice is given. I need to file my 2011 tax return An extension of time for filing the notice is granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . I need to file my 2011 tax return Types of payments. I need to file my 2011 tax return   You must show that the supplemental unemployment compensation benefits will be benefits paid to an employee because of the employee's involuntary separation from employment (whether or not the separation is temporary) resulting directly from a reduction-in-force, discontinuance of a plant or operation, or other similar conditions. I need to file my 2011 tax return In addition, sickness and accident benefits (but not vacation, retirement, or death benefits) may be included in the plan if these are subordinate to the unemployment compensation benefits. I need to file my 2011 tax return Diversion of funds. I need to file my 2011 tax return   It must be impossible under the plan (at any time before the satisfaction of all liabilities with respect to employees under the plan) to use or to divert any of the corpus or income of the trust to any purpose other than the payment of supplemental unemployment compensation benefits (or sickness or accident benefits to the extent just explained). I need to file my 2011 tax return Discrimination in benefits. I need to file my 2011 tax return   Neither the terms of the plan nor the actual payment of benefits can be discriminatory in favor of the company's officers, stockholders, supervisors, or highly paid employees. I need to file my 2011 tax return However, a plan is not discriminatory merely because benefits bear a uniform relationship to compensation or the rate of compensation. I need to file my 2011 tax return Prohibited transactions and exemption. I need to file my 2011 tax return   If your organization is a supplemental unemployment benefit trust and has received a denial of exemption because it engaged in a prohibited transaction, as defined by section 503(b), it can file a claim for exemption in any tax year following the tax year in which the notice of denial was issued. I need to file my 2011 tax return It must file the claim on Form 1024. I need to file my 2011 tax return The organization must include a written declaration that it will not knowingly again engage in a prohibited transaction. I need to file my 2011 tax return An authorized principal officer of your organization must make this declaration under the penalties of perjury. I need to file my 2011 tax return   If your organization has satisfied all requirements as a supplemental unemployment benefit trust described in section 501(c)(17), it will be notified in writing that it has been recognized as exempt. I need to file my 2011 tax return However, the organization will be exempt only for those tax years after the tax year in which the claim for exemption (Form 1024) is filed. I need to file my 2011 tax return Tax year in this case means the established annual accounting period of the organization or, if the organization has not established an annual accounting period, the calendar year. I need to file my 2011 tax return For more information about the requirements for reestablishing an exemption previously denied, contact the IRS. I need to file my 2011 tax return 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations Each of the following organizations apply for recognition of exemption from federal income tax by filing Form 1024. I need to file my 2011 tax return Benevolent life insurance associations of a purely local character and like organizations. I need to file my 2011 tax return Mutual ditch or irrigation companies and like organizations. I need to file my 2011 tax return Mutual or cooperative telephone companies and like organizations. I need to file my 2011 tax return A like organization is an organization that performs a service comparable to that performed by any one of the above organizations. I need to file my 2011 tax return The information to be provided upon application by each of these organizations is described in this section. I need to file my 2011 tax return For information as to the procedures to follow in applying for exemption, see chapter 1. I need to file my 2011 tax return General requirements. I need to file my 2011 tax return   These organizations must use their income solely to cover losses and expenses, with any excess being returned to members or retained to cover future losses and expenses. I need to file my 2011 tax return They must collect at least 85% of their income from members for the sole purpose of meeting losses and expenses. I need to file my 2011 tax return Mutual character. I need to file my 2011 tax return   These organizations, other than benevolent life insurance associations, must be organized and operated on a mutual or cooperative basis. I need to file my 2011 tax return They are associations of persons or organizations, or both, banded together to provide themselves a mutually desirable service approximately at cost and on a mutual basis. I need to file my 2011 tax return To maintain the mutual characteristic of democratic ownership and control, they must be so organized and operated that their members have the right to choose the management, to receive services at cost, to receive a return of any excess of payments over losses and expenses, and to share in any assets upon dissolution. I need to file my 2011 tax return   The rights and interests of members in the annual savings of the organization must be determined in proportion to their business with the organization. I need to file my 2011 tax return Upon dissolution, gains from the sale of appreciated assets must be distributed to all persons who were members during the period the assets were owned by the organization in proportion to the amount of business done during that period. I need to file my 2011 tax return The bylaws must not provide for forfeiture of a member's rights and interest upon withdrawal or termination. I need to file my 2011 tax return Membership. I need to file my 2011 tax return   Membership of a mutual organization consists of those who join the organization to obtain its services, and have a voice in its management. I need to file my 2011 tax return In a stock company, the stockholders are members. I need to file my 2011 tax return However, a mutual life insurance organization cannot have policyholders other than its members. I need to file my 2011 tax return Losses and expenses. I need to file my 2011 tax return   In furnishing services substantially at cost, an organization must use its income solely for paying losses and expenses. I need to file my 2011 tax return Any excess income not retained in reasonable reserves for future losses and expenses belongs to members in proportion to their patronage or business done with the organization. I need to file my 2011 tax return If such patronage refunds are retained in reasonable amounts for purposes of expanding and improving facilities, retiring capital indebtedness, acquiring other assets, and unexpected expenses, the organization must maintain records sufficient to reflect the equity of each member in the assets acquired with the funds. I need to file my 2011 tax return Distributions of proceeds. I need to file my 2011 tax return   The cooperative may distribute the unexpended balance of collections or assessments remaining on hand at the end of the year to members or patrons prorated on the basis of their patronage or business done with the cooperative. I need to file my 2011 tax return Such distribution represents a refund in the costs of services rendered to the member. I need to file my 2011 tax return The 85% Requirement All of the organizations listed above must submit evidence with their application that they receive 85% or more of their gross income from their members for the sole purpose of meeting losses and expenses. I need to file my 2011 tax return Nevertheless, certain items of income are excluded from the computation of the 85% requirement if the organization is a mutual or cooperative telephone or electric company. I need to file my 2011 tax return Mutual or cooperative telephone company. I need to file my 2011 tax return   A mutual or cooperative telephone company will exclude from the computation of the 85% requirement any income received or accrued from: A nonmember telephone company for the performance of communication services involving the completion of long distance calls to, from, or between members of the mutual or cooperative telephone company, Qualified pole rentals, The sale of display listings in a directory furnished to its members, or The prepayment of a loan created in 1987, 1988, or 1989, under section 306A, 306B, or 311 of the Rural Electrification Act of 1936. I need to file my 2011 tax return Mutual or cooperative electric company. I need to file my 2011 tax return   A mutual or cooperative electric company will exclude from the computation of the 85% requirement any income received or accrued from: Qualified pole rentals, Any provision or sale of electric energy transmission services or ancillary service if the services are provided on a nondiscriminatory open access basis under an open access transmission tariff approved or accepted by the Federal Energy Regulatory Commission (FERC) or under an independent transmission provider agreement approved or accepted by FERC (other than income received or accrued directly or indirectly from a member), The provision or sale of electric energy distribution services or ancillary services if the services are provided on a nondiscriminatory open-access basis to distribute electric energy not owned by the mutual or electric cooperative company: To end-users who are served by distribution facilities not owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), or Generated by a generation facility not owned or leased by the company or any of its members and which is directly connected to distribution facilities owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), Any nuclear decommissioning transaction, or Any asset exchange or conversion transaction. I need to file my 2011 tax return   An electric cooperative's sale of excess fuel at cost in the year of purchase is not income for purposes of determining compliance with the 85% requirement. I need to file my 2011 tax return Qualified pole rental. I need to file my 2011 tax return   The term qualified pole rental means any rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that are used by the company in providing telephone or electric services to its members, and Pursuant to the rental to support one or more wires (in addition to wires described in (1)) for use in connection with the transmission by wire of electricity or of telephone or other communications. I need to file my 2011 tax return   The term rental, for this purpose, includes any sale of the right to use the pole (or other structure). I need to file my 2011 tax return The 85% requirement is applied on the basis of an annual accounting period. I need to file my 2011 tax return Failure of an organization to meet the requirement in a particular year precludes exemption for that year, but has no effect upon exemption for years in which the 85% requirement is met. I need to file my 2011 tax return Gain from the sale or conversion of the organization's property is not considered an amount received from members in determining whether the organization's income consists of amounts collected from members. I need to file my 2011 tax return Because the 85% income test is based on gross income, capital losses cannot be used to reduce capital gains for purposes of this test. I need to file my 2011 tax return Example. I need to file my 2011 tax return   The books of an organization reflect the following for the calendar year. I need to file my 2011 tax return Collections from members $2,400 Short-term capital gains 600 Short-term capital losses 400 Other income None Gross income ($2,400 + $600 =$3000) 100% Collected from members ($2,400) 80%   Since amounts collected from members do not constitute at least 85% of gross income, the organization is not entitled to exemption from federal income tax for the year. I need to file my 2011 tax return   Voluntary contributions in the nature of gifts are not taken into account for purposes of the 85% computation. I need to file my 2011 tax return   Other tax-exempt income besides gifts is considered as income received from other than members in applying the 85% test. I need to file my 2011 tax return   If the 85% test is not met, your organization, if classifiable under this section, will not qualify for exemption as any other type of organization described in this publication. I need to file my 2011 tax return Tax treatment of donations. I need to file my 2011 tax return   Donations to an organization described in this section are not deductible as charitable contributions on the donor's federal income tax return. I need to file my 2011 tax return Local Life Insurance Associations A benevolent life insurance association or an organization seeking recognition of exemption on grounds of similarity to a benevolent life insurance association must submit evidence upon applying for recognition of exemption that it will be of a purely local character, that its excess funds will be refunded to members or retained in reasonable reserves to meet future losses and expenses, and that it meets the 85% income requirement. I need to file my 2011 tax return If an organization issues policies for stipulated cash premiums, or if it requires advance deposits to cover the cost of the insurance and maintains investments from which more than 15% of its income is derived, it will not be entitled to exemption. I need to file my 2011 tax return To establish that your organization is of a purely local character, it should show that its activities will be confined to a particular community, place, or district irrespective of political subdivisions. I need to file my 2011 tax return If the activities of an organization are limited only by the borders of a state, it cannot be purely local in character. I need to file my 2011 tax return A benevolent life insurance association that does not terminate membership when a member moves from the local area in which the association operates will qualify for exemption if it meets the other requirements. I need to file my 2011 tax return A copy of each type of policy issued by your organization should be included with the application for recognition of exemption. I need to file my 2011 tax return Organizations similar to local benevolent life insurance companies. I need to file my 2011 tax return   These organizations include those that in addition to paying death benefits also provide for the payment of sick, accident, or health benefits. I need to file my 2011 tax return However, an organization that pays only sick, accident, or health benefits, but not life insurance benefits, is not an organization similar to a benevolent life insurance association and should not apply for recognition of exemption as described in this section. I need to file my 2011 tax return Burial and funeral benefit insurance organization. I need to file my 2011 tax return   This type of organization can apply for recognition of exemption as an organization similar to a benevolent life insurance company if it establishes that the benefits are paid in cash and if it is not engaged directly in the manufacture of funeral supplies or the performance of funeral services. I need to file my 2011 tax return An organization that provides its benefits in the form of supplies and service is not a life insurance company. I need to file my 2011 tax return Such an organization can seek recognition of exemption from federal income tax, however, as a mutual insurance company other than life. I need to file my 2011 tax return Mutual or Cooperative Associations Mutual ditch or irrigation companies, mutual or cooperative telephone companies, and like organizations need not establish that they are of a purely local character. I need to file my 2011 tax return They can serve noncontiguous areas. I need to file my 2011 tax return Like organization. I need to file my 2011 tax return   A like organization is a cooperative or mutual organization that performs a service similar to mutual ditch, irrigation, telephone, or electric companies. I need to file my 2011 tax return Examples include the following: cooperatives that provide protection of river banks to prevent erosion, water and sewer services, cable television, satellite, television, cellular phone services, two-way radio service, or natural gas services. I need to file my 2011 tax return 501(c)(13) - Cemetery Companies If your organization wishes to obtain recognition of exemption from federal income tax as a cemetery company or a corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, it must file an application on Form 1024. I need to file my 2011 tax return For the procedure to follow to file an application, see Application, Approval, and Appeal Procedures in chapter 1. I need to file my 2011 tax return A nonprofit mutual cemetery company that seeks recognition of exemption should submit evidence with its application that it is owned and operated exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes and not for purposes of resale. I need to file my 2011 tax return A mutual cemetery company that also engages in charitable activities, such as the burial of paupers, will be regarded as operating within this standard. I need to file my 2011 tax return The fact that a mutual cemetery company limits its membership to a particular class of individuals, such as members of a family, will not affect its status as mutual so long as all the other requirements of section 501(c)(13) are met. I need to file my 2011 tax return If your organization is a nonprofit corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, you should show that it is not permitted by its charter to engage in any business not necessarily incident to that purpose. I need to file my 2011 tax return Operating a mortuary is not permitted. I need to file my 2011 tax return However, selling monuments, markers, vaults, and flowers solely for use in the cemetery is permitted if the profits from these sales are used to maintain the cemetery as a whole. I need to file my 2011 tax return How income can be used. I need to file my 2011 tax return   You should show that your organization's earnings are or will be used only in one or more of the following ways. I need to file my 2011 tax return To pay the ordinary and necessary expenses of operating, maintaining, and improving the cemetery or crematorium. I need to file my 2011 tax return To buy cemetery property. I need to file my 2011 tax return To create a fund that will provide a source of income for the perpetual care of the cemetery or a reasonable reserve for any ordinary or necessary purpose. I need to file my 2011 tax return No part of the net earnings of your organization can inure to the benefit of any private shareholder or individual. I need to file my 2011 tax return Ordinary and necessary expenses in connection with the operation, management, maintenance, and improvement of the cemetery are permitted, as are reasonable fees for the services of a manager. I need to file my 2011 tax return Buying cemetery property. I need to file my 2011 tax return   Payments can be made to amortize debt incurred to buy land, but cannot be in the nature of profit distributions. I need to file my 2011 tax return You must show the method used to finance the purchase of the cemetery property and that the purchase price of the land at the time of its sale to the cemetery was not unreasonable. I need to file my 2011 tax return   Except for holders of preferred stock (discussed later), no person can have any interest in the net earnings of a tax-exempt cemetery company or crematorium. I need to file my 2011 tax return Therefore, if property is transferred to the organization in exchange for an interest in the organization's net earnings, the organization will not
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I need to file my 2011 tax return Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). I need to file my 2011 tax return Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. I need to file my 2011 tax return The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. I need to file my 2011 tax return The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. I need to file my 2011 tax return What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. I need to file my 2011 tax return Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. I need to file my 2011 tax return Representing a taxpayer at conferences, hearings, or meetings with the IRS. I need to file my 2011 tax return Preparing and filing documents, including tax returns, with the IRS for a taxpayer. I need to file my 2011 tax return Providing a client with written advice which has a potential for tax avoidance or evasion. I need to file my 2011 tax return Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. I need to file my 2011 tax return Who Can Practice Before the IRS? The following individuals can practice before the IRS. I need to file my 2011 tax return However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. I need to file my 2011 tax return Form 2848 can be used for this purpose. I need to file my 2011 tax return Attorneys. I need to file my 2011 tax return   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. I need to file my 2011 tax return Certified public accountants (CPAs). I need to file my 2011 tax return   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. I need to file my 2011 tax return Enrolled agents. I need to file my 2011 tax return   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. I need to file my 2011 tax return Enrolled retirement plan agents. I need to file my 2011 tax return   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. I need to file my 2011 tax return The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. I need to file my 2011 tax return Enrolled actuaries. I need to file my 2011 tax return   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. I need to file my 2011 tax return The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. I need to file my 2011 tax return Student. I need to file my 2011 tax return    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. I need to file my 2011 tax return For more information, see Authorization for special appearances, later. I need to file my 2011 tax return Registered tax return preparers and unenrolled return preparers. I need to file my 2011 tax return   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. I need to file my 2011 tax return An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. I need to file my 2011 tax return   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. I need to file my 2011 tax return Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. I need to file my 2011 tax return Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. I need to file my 2011 tax return   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. I need to file my 2011 tax return See Form 8821. I need to file my 2011 tax return Practice denied. I need to file my 2011 tax return   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. I need to file my 2011 tax return Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. I need to file my 2011 tax return Other individuals who may serve as representatives. I need to file my 2011 tax return   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. I need to file my 2011 tax return An individual. I need to file my 2011 tax return An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. I need to file my 2011 tax return A family member. I need to file my 2011 tax return An individual can represent members of his or her immediate family. I need to file my 2011 tax return Immediate family includes a spouse, child, parent, brother, or sister of the individual. I need to file my 2011 tax return An officer. I need to file my 2011 tax return A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. I need to file my 2011 tax return An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. I need to file my 2011 tax return A partner. I need to file my 2011 tax return A general partner may represent the partnership before the IRS. I need to file my 2011 tax return An employee. I need to file my 2011 tax return A regular full-time employee can represent his or her employer. I need to file my 2011 tax return An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. I need to file my 2011 tax return A fiduciary. I need to file my 2011 tax return A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. I need to file my 2011 tax return See Fiduciary under When Is a Power of Attorney Not Required, later. I need to file my 2011 tax return Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. I need to file my 2011 tax return See section 10. I need to file my 2011 tax return 7(c)(1)(vii) of Circular 230. I need to file my 2011 tax return Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. I need to file my 2011 tax return The prospective representative must request this authorization in writing from the Office of Professional Responsibility. I need to file my 2011 tax return However, it is granted only when extremely compelling circumstances exist. I need to file my 2011 tax return If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. I need to file my 2011 tax return The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. I need to file my 2011 tax return The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. I need to file my 2011 tax return It merely confirms that a centralized file for authorizations has been established for the individual under that number. I need to file my 2011 tax return Students in LITCs and the STCP. I need to file my 2011 tax return   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. I need to file my 2011 tax return Authorization requests must be made to the Office of Professional Responsibility. I need to file my 2011 tax return If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. I need to file my 2011 tax return Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. I need to file my 2011 tax return If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. I need to file my 2011 tax return Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. I need to file my 2011 tax return If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. I need to file my 2011 tax return Corporations, associations, partnerships, and other persons that are not individuals. I need to file my 2011 tax return   These organizations (or persons) are not eligible to practice before the IRS. I need to file my 2011 tax return Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. I need to file my 2011 tax return Not meeting the requirements for renewal of enrollment (such as continuing professional education). I need to file my 2011 tax return Requesting to be placed in inactive retirement status. I need to file my 2011 tax return Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. I need to file my 2011 tax return Failure to meet requirements. I need to file my 2011 tax return   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. I need to file my 2011 tax return The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. I need to file my 2011 tax return The individual has 60 days from the date of the notice to respond. I need to file my 2011 tax return Inactive roster. I need to file my 2011 tax return   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. I need to file my 2011 tax return The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. I need to file my 2011 tax return Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. I need to file my 2011 tax return Inactive retirement status. I need to file my 2011 tax return   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. I need to file my 2011 tax return They must continue to adhere to all renewal requirements. I need to file my 2011 tax return They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. I need to file my 2011 tax return Suspension and disbarment. I need to file my 2011 tax return   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. I need to file my 2011 tax return This includes engaging in acts of disreputable conduct. I need to file my 2011 tax return For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. I need to file my 2011 tax return   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. I need to file my 2011 tax return See What Is Practice Before the IRS, earlier. I need to file my 2011 tax return   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. I need to file my 2011 tax return However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. I need to file my 2011 tax return   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. I need to file my 2011 tax return The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. I need to file my 2011 tax return How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. I need to file my 2011 tax return Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. I need to file my 2011 tax return In either case, certain application forms, discussed next, must be filed. I need to file my 2011 tax return Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. I need to file my 2011 tax return See Incompetence and Disreputable Conduct, later. I need to file my 2011 tax return Form 2587. I need to file my 2011 tax return   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. I need to file my 2011 tax return Form 2587 can be filed online, by mail, or by fax. I need to file my 2011 tax return For more information, see instructions and fees listed on the form. I need to file my 2011 tax return To get Form 2587, see How To Get Tax Help, later. I need to file my 2011 tax return Form 23 and Form 23-EP. I need to file my 2011 tax return   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. I need to file my 2011 tax return The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. I need to file my 2011 tax return Alternatively, payment may be made electronically pursuant to instructions on the forms. I need to file my 2011 tax return To get Form 23 or Form 23-EP, see How To Get Tax Help, later. I need to file my 2011 tax return Form 5434. I need to file my 2011 tax return   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. I need to file my 2011 tax return The application must include a check or money order in the amount of the fee shown on Form 5434. I need to file my 2011 tax return To get Form 5434, see How To Get Tax Help, later. I need to file my 2011 tax return Period of enrollment. I need to file my 2011 tax return   An enrollment card will be issued to each individual whose enrollment application is approved. I need to file my 2011 tax return The individual is enrolled until the expiration date shown on the enrollment card or certificate. I need to file my 2011 tax return To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). I need to file my 2011 tax return What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. I need to file my 2011 tax return F. I need to file my 2011 tax return R. I need to file my 2011 tax return part 10 and reprinted in Treasury Department Circular No. I need to file my 2011 tax return 230 (Circular 230). I need to file my 2011 tax return An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. I need to file my 2011 tax return In addition, a practitioner cannot engage in disreputable conduct (discussed later). I need to file my 2011 tax return Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. I need to file my 2011 tax return Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. I need to file my 2011 tax return See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. I need to file my 2011 tax return Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. I need to file my 2011 tax return Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. I need to file my 2011 tax return Communications regarding corporate tax shelters. I need to file my 2011 tax return   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. I need to file my 2011 tax return Duty to advise. I need to file my 2011 tax return   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. I need to file my 2011 tax return Due diligence. I need to file my 2011 tax return   A practitioner must exercise due diligence when performing the following duties. I need to file my 2011 tax return Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. I need to file my 2011 tax return Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. I need to file my 2011 tax return Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. I need to file my 2011 tax return Restrictions Practitioners are restricted from engaging in certain practices. I need to file my 2011 tax return The following paragraphs discuss some of these restricted practices. I need to file my 2011 tax return Delays. I need to file my 2011 tax return   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. I need to file my 2011 tax return Assistance from disbarred or suspended persons and former IRS employees. I need to file my 2011 tax return   A practitioner must not knowingly, directly or indirectly, do the following. I need to file my 2011 tax return Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. I need to file my 2011 tax return Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. I need to file my 2011 tax return Performance as a notary. I need to file my 2011 tax return   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. I need to file my 2011 tax return Negotiations of taxpayer refund checks. I need to file my 2011 tax return   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. I need to file my 2011 tax return Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. I need to file my 2011 tax return The following list contains examples of conduct that is considered disreputable. I need to file my 2011 tax return Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. I need to file my 2011 tax return Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. I need to file my 2011 tax return Soliciting employment by prohibited means as discussed in section 10. I need to file my 2011 tax return 30 of Circular 230. I need to file my 2011 tax return Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. I need to file my 2011 tax return Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. I need to file my 2011 tax return Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. I need to file my 2011 tax return Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. I need to file my 2011 tax return Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. I need to file my 2011 tax return Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. I need to file my 2011 tax return Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. I need to file my 2011 tax return Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. I need to file my 2011 tax return A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. I need to file my 2011 tax return Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. I need to file my 2011 tax return If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. I need to file my 2011 tax return See Who Can Practice Before the IRS, earlier. I need to file my 2011 tax return What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. I need to file my 2011 tax return If the authorization is not limited, the individual generally can perform all acts that you can perform. I need to file my 2011 tax return The authority granted to a registered tax return preparer or an unenrolled preparer is limited. I need to file my 2011 tax return For information on the limits regarding registered tax return preparers, see Circular 230 §10. I need to file my 2011 tax return 3(f). I need to file my 2011 tax return For information on the limits regarding unenrolled preparers, see Publication 470. I need to file my 2011 tax return Acts performed. I need to file my 2011 tax return   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. I need to file my 2011 tax return Represent you before any office of the IRS. I need to file my 2011 tax return Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. I need to file my 2011 tax return Sign a consent to extend the statutory time period for assessment or collection of a tax. I need to file my 2011 tax return Sign a closing agreement. I need to file my 2011 tax return Signing your return. I need to file my 2011 tax return   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. I need to file my 2011 tax return 6012-1(a)(5)). I need to file my 2011 tax return You specifically authorize this in your power of attorney. I need to file my 2011 tax return For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. I need to file my 2011 tax return Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. I need to file my 2011 tax return Other good cause if specific permission is requested of and granted by the IRS. I need to file my 2011 tax return When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. I need to file my 2011 tax return For more information, see the Form 2848 instructions. I need to file my 2011 tax return Limitation on substitution or delegation. I need to file my 2011 tax return   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. I need to file my 2011 tax return   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. I need to file my 2011 tax return If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. I need to file my 2011 tax return Disclosure of returns to a third party. I need to file my 2011 tax return   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. I need to file my 2011 tax return Incapacity or incompetency. I need to file my 2011 tax return   A power of attorney is generally terminated if you become incapacitated or incompetent. I need to file my 2011 tax return   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. I need to file my 2011 tax return See Non-IRS powers of attorney, later. I need to file my 2011 tax return When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. I need to file my 2011 tax return A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. I need to file my 2011 tax return Represent you at a meeting with the IRS. I need to file my 2011 tax return Prepare and file a written response to the IRS. I need to file my 2011 tax return Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. I need to file my 2011 tax return Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. I need to file my 2011 tax return Your representative must complete that part of the form. I need to file my 2011 tax return Non-IRS powers of attorney. I need to file my 2011 tax return   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. I need to file my 2011 tax return For more information, see Processing a non-IRS power of attorney, later. I need to file my 2011 tax return   If you want to use a power of attorney document other than Form 2848, it must contain the following information. I need to file my 2011 tax return Your name and mailing address. I need to file my 2011 tax return Your social security number and/or employer identification number. I need to file my 2011 tax return Your employee plan number, if applicable. I need to file my 2011 tax return The name and mailing address of your representative(s). I need to file my 2011 tax return The types of tax involved. I need to file my 2011 tax return The federal tax form number. I need to file my 2011 tax return The specific year(s) or period(s) involved. I need to file my 2011 tax return For estate tax matters, the decedent's date of death. I need to file my 2011 tax return A clear expression of your intention concerning the scope of authority granted to your representative(s). I need to file my 2011 tax return Your signature and date. I need to file my 2011 tax return You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. I need to file my 2011 tax return This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. I need to file my 2011 tax return The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. I need to file my 2011 tax return 502(b). I need to file my 2011 tax return Required information missing. I need to file my 2011 tax return   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. I need to file my 2011 tax return You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. I need to file my 2011 tax return If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. I need to file my 2011 tax return Procedure for perfecting a non-IRS power of attorney. I need to file my 2011 tax return   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. I need to file my 2011 tax return The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). I need to file my 2011 tax return The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. I need to file my 2011 tax return Example. I need to file my 2011 tax return John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. I need to file my 2011 tax return The power of attorney grants Ed the authority to perform any and all acts on John's behalf. I need to file my 2011 tax return However, it does not list specific tax-related information such as types of tax or tax form numbers. I need to file my 2011 tax return Shortly after John signs the power of attorney, he is declared incompetent. I need to file my 2011 tax return Later, a federal tax matter arises concerning a prior year return filed by John. I need to file my 2011 tax return Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. I need to file my 2011 tax return If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. I need to file my 2011 tax return If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. I need to file my 2011 tax return Otherwise, he must name another individual who can practice before the IRS. I need to file my 2011 tax return Processing a non-IRS power of attorney. I need to file my 2011 tax return   The IRS has a centralized computer database system called the CAF system. I need to file my 2011 tax return This system contains information on the authority of taxpayer representatives. I need to file my 2011 tax return Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. I need to file my 2011 tax return Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. I need to file my 2011 tax return It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. I need to file my 2011 tax return   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. I need to file my 2011 tax return Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). I need to file my 2011 tax return Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. I need to file my 2011 tax return However, the following will also assist you in preparing the form. I need to file my 2011 tax return Line-by-line hints. I need to file my 2011 tax return   The following hints are summaries of some of the line-by-line instructions for Form 2848. I need to file my 2011 tax return Line 1—Taxpayer information. I need to file my 2011 tax return   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. I need to file my 2011 tax return If only one spouse wants to be represented in the matter, that spouse files a Form 2848. I need to file my 2011 tax return Line 2—Representative(s). I need to file my 2011 tax return   Only individuals may be named as representatives. I need to file my 2011 tax return If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. I need to file my 2011 tax return If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. I need to file my 2011 tax return Enter your representative's fax number if available. I need to file my 2011 tax return   If you want to name more than three representatives, attach additional Form(s) 2848. I need to file my 2011 tax return The IRS can send copies of notices and communications to two of your representatives. I need to file my 2011 tax return You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. I need to file my 2011 tax return If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. I need to file my 2011 tax return Line 3—Tax matters. I need to file my 2011 tax return   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. I need to file my 2011 tax return However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. I need to file my 2011 tax return The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. I need to file my 2011 tax return However, avoid general references such as “all years” or “all taxes. I need to file my 2011 tax return ” Any Form 2848 with general references will be returned. I need to file my 2011 tax return Line 4—Specific use not recorded on Centralized Authorization File (CAF). I need to file my 2011 tax return   Certain matters cannot be recorded on the CAF system. I need to file my 2011 tax return Examples of such matters include, but are not limited to, the following. I need to file my 2011 tax return Requests for a private letter ruling or technical advice. I need to file my 2011 tax return Applications for an employer identification number (EIN). I need to file my 2011 tax return Claims filed on Form 843, Claim for Refund and Request for Abatement. I need to file my 2011 tax return Corporate dissolutions. I need to file my 2011 tax return Requests for change of accounting method. I need to file my 2011 tax return Requests for change of accounting period. I need to file my 2011 tax return Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). I need to file my 2011 tax return Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). I need to file my 2011 tax return Application for Award for Original Information under section 7623. I need to file my 2011 tax return Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). I need to file my 2011 tax return Freedom of Information Act requests. I need to file my 2011 tax return If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. I need to file my 2011 tax return If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. I need to file my 2011 tax return Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. I need to file my 2011 tax return Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. I need to file my 2011 tax return To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. I need to file my 2011 tax return If Form 2848 is for a specific use, mail or fax it to the office handling that matter. I need to file my 2011 tax return For more information on specific use, see the Instructions for Form 2848, line 4. I need to file my 2011 tax return FAX copies. I need to file my 2011 tax return   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). I need to file my 2011 tax return If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. I need to file my 2011 tax return Your representative may be able to file Form 2848 electronically via the IRS website. I need to file my 2011 tax return For more information, your representative can go to www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. I need to file my 2011 tax return If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. I need to file my 2011 tax return Instead, give it to your representative, who will retain the document. I need to file my 2011 tax return Updating a power of attorney. I need to file my 2011 tax return   Submit any update or modification to an existing power of attorney in writing. I need to file my 2011 tax return Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. I need to file my 2011 tax return Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. I need to file my 2011 tax return   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. I need to file my 2011 tax return To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. I need to file my 2011 tax return A written notice of substitution or delegation signed by the recognized representative. I need to file my 2011 tax return A written declaration of representative made by the new representative. I need to file my 2011 tax return A copy of the power of attorney that specifically authorizes the substitution or delegation. I need to file my 2011 tax return Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. I need to file my 2011 tax return However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. I need to file my 2011 tax return A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. I need to file my 2011 tax return Note. I need to file my 2011 tax return The filing of Form 2848 will not revoke any  Form 8821 that is in effect. I need to file my 2011 tax return Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. I need to file my 2011 tax return If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. I need to file my 2011 tax return If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. I need to file my 2011 tax return If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. I need to file my 2011 tax return The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. I need to file my 2011 tax return If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. I need to file my 2011 tax return When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. I need to file my 2011 tax return If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. I need to file my 2011 tax return To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. I need to file my 2011 tax return A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. I need to file my 2011 tax return If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. I need to file my 2011 tax return When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. I need to file my 2011 tax return The following situations do not require a power of attorney. I need to file my 2011 tax return Providing information to the IRS. I need to file my 2011 tax return Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. I need to file my 2011 tax return Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. I need to file my 2011 tax return Allowing a tax matters partner or person (TMP) to perform acts for the partnership. I need to file my 2011 tax return Allowing the IRS to discuss return information with a fiduciary. I need to file my 2011 tax return How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. I need to file my 2011 tax return The two completed forms for this example are shown on the next pages. I need to file my 2011 tax return Example. I need to file my 2011 tax return Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. I need to file my 2011 tax return They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. I need to file my 2011 tax return Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. I need to file my 2011 tax return Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. I need to file my 2011 tax return They want copies of all notices and written communications sent to Jim. I need to file my 2011 tax return This is the first time Stan and Mary have given power of attorney to anyone. I need to file my 2011 tax return They should each complete a Form 2848 as follows. I need to file my 2011 tax return Line 1—Taxpayer information. I need to file my 2011 tax return   Stan and Mary must each file a separate Form 2848. I need to file my 2011 tax return On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. I need to file my 2011 tax return Mary does likewise on her separate Form 2848. I need to file my 2011 tax return Line 2—Representative(s). I need to file my 2011 tax return   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. I need to file my 2011 tax return Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. I need to file my 2011 tax return They also enter Mr. I need to file my 2011 tax return Smith's CAF number, his telephone number, and his fax number. I need to file my 2011 tax return Mr. I need to file my 2011 tax return Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. I need to file my 2011 tax return Line 3—Tax Matters. I need to file my 2011 tax return   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. I need to file my 2011 tax return Line 4—Specific use not recorded on Centralized Authorization File (CAF). I need to file my 2011 tax return   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. I need to file my 2011 tax return See Preparation of Form — Helpful Hints, earlier. I need to file my 2011 tax return Line 5—Acts authorized. I need to file my 2011 tax return   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. I need to file my 2011 tax return Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. I need to file my 2011 tax return If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. I need to file my 2011 tax return Line 6—Retention/revocation of prior power(s) of attorney. I need to file my 2011 tax return   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. I need to file my 2011 tax return However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. I need to file my 2011 tax return   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. I need to file my 2011 tax return (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. I need to file my 2011 tax return ) Line 7—Signature of taxpayer. I need to file my 2011 tax return   Stan and Mary each signs and dates his or her Form 2848. I need to file my 2011 tax return If a taxpayer does not sign, the IRS cannot accept the form. I need to file my 2011 tax return Part II—Declaration of Representative. I need to file my 2011 tax return   Jim Smith must complete this part of Form 2848. I need to file my 2011 tax return If he does not sign this part, the IRS cannot accept the form. I need to file my 2011 tax return What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. I need to file my 2011 tax return However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. I need to file my 2011 tax return Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. I need to file my 2011 tax return This image is too large to be displayed in the current screen. I need to file my 2011 tax return Please click the link to view the image. I need to file my 2011 tax return Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. I need to file my 2011 tax return Please click the link to view the image. I need to file my 2011 tax return Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. I need to file my 2011 tax return Please click the link to view the image. I need to file my 2011 tax return Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. I need to file my 2011 tax return Please click the link to view the image. I need to file my 2011 tax return Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. I need to file my 2011 tax return Incomplete document. I need to file my 2011 tax return   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. I need to file my 2011 tax return For example, if your signature or signature date is missing, the IRS will contact you. I need to file my 2011 tax return If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. I need to file my 2011 tax return   In either case, the power of attorney is not considered valid until all required information is entered on the document. I need to file my 2011 tax return The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. I need to file my 2011 tax return Complete document. I need to file my 2011 tax return   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. I need to file my 2011 tax return In most instances, this includes processing the document on the CAF system. I need to file my 2011 tax return Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. I need to file my 2011 tax return Documents not processed on CAF. I need to file my 2011 tax return   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). I need to file my 2011 tax return For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. I need to file my 2011 tax return These documents remain with the related case files. I need to file my 2011 tax return In this situation, you should check the box on line 4 of Form 2848. I need to file my 2011 tax return In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. I need to file my 2011 tax return Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. I need to file my 2011 tax return However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. I need to file my 2011 tax return For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. I need to file my 2011 tax return However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. I need to file my 2011 tax return If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. I need to file my 2011 tax return Notices and other correspondence. I need to file my 2011 tax return   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. I need to file my 2011 tax return If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. I need to file my 2011 tax return This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. I need to file my 2011 tax return The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. I need to file my 2011 tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. I need to file my 2011 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. I need to file my 2011 tax return Free help with your return. I need to file my 2011 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. I need to file my 2011 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. I need to file my 2011 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. I need to file my 2011 tax return To find the nearest VITA or TCE site, visit IRS. I need to file my 2011 tax return gov or call 1-800-906-9887 or 1-800-829-1040. I need to file my 2011 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. I need to file my 2011 tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. I need to file my 2011 tax return aarp. I need to file my 2011 tax return org/money/taxaide. I need to file my 2011 tax return   For more information on these programs, go to IRS. I need to file my 2011 tax return gov and enter keyword “VITA” in the upper right-hand corner. I need to file my 2011 tax return Internet. I need to file my 2011 tax return You can access the IRS website at IRS. I need to file my 2011 tax return gov 24 hours a day, 7 days a week to: E-file your return. I need to file my 2011 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. I need to file my 2011 tax return Check the status of your refund. I need to file my 2011 tax return Go to IRS. I need to file my 2011 tax return gov and click on Where's My Refund. I need to file my 2011 tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. I need to file my 2011 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). I need to file my 2011 tax return Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. I need to file my 2011 tax return Download forms, including talking tax forms, instructions, and publications. I need to file my 2011 tax return Order IRS products online. I need to file my 2011 tax return Research your tax questions online. I need to file my 2011 tax return Search publications online by topic or keyword. I need to file my 2011 tax return Use the online Internal Revenue Code, regulations, or other official guidance. I need to file my 2011 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. I need to file my 2011 tax return Figure your withholding allowances using the withholding calculator online at www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov/individuals. I need to file my 2011 tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov/individuals. I need to file my 2011 tax return Sign up to receive local and national tax news by email. I need to file my 2011 tax return Get information on starting and operating a small business. I need to file my 2011 tax return Phone. I need to file my 2011 tax return Many services are available by phone. I need to file my 2011 tax return   Ordering forms, instructions, and publications. I need to file my 2011 tax return Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. I need to file my 2011 tax return You should receive your order within 10 days. I need to file my 2011 tax return Asking tax questions. I need to file my 2011 tax return Call the IRS with your tax questions at 1-800-829-1040. I need to file my 2011 tax return Solving problems. I need to file my 2011 tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. I need to file my 2011 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. I need to file my 2011 tax return Call your local Taxpayer Assistance Center for an appointment. I need to file my 2011 tax return To find the number, go to www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. I need to file my 2011 tax return TTY/TDD equipment. I need to file my 2011 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. I need to file my 2011 tax return TeleTax topics. I need to file my 2011 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. I need to file my 2011 tax return Refund information. I need to file my 2011 tax return To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). I need to file my 2011 tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. I need to file my 2011 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). I need to file my 2011 tax return Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. I need to file my 2011 tax return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. I need to file my 2011 tax return Other refund information. I need to file my 2011 tax return To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. I need to file my 2011 tax return Evaluating the quality of our telephone services. I need to file my 2011 tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. I need to file my 2011 tax return One method is for a second IRS representative to listen in on or record random telephone calls. I need to file my 2011 tax return Another is to ask some callers to complete a short survey at the end of the call. I need to file my 2011 tax return Walk-in. I need to file my 2011 tax return Many products and services are available on a walk-in basis. I need to file my 2011 tax return   Products. I need to file my 2011 tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. I need to file my 2011 tax return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. I need to file my 2011 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. I need to file my 2011 tax return Services. I need to file my 2011 tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. I need to file my 2011 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. I need to file my 2011 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. I need to file my 2011 tax return No appointment is necessary—just walk in. I need to file my 2011 tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. I need to file my 2011 tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. I need to file my 2011 tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. I need to file my 2011 tax return All other issues will be handled without an appointment. I need to file my 2011 tax return To find the number of your local office, go to  www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. I need to file my 2011 tax return Mail. I need to file my 2011 tax return You can send your order for forms, instructions, and publications to the address below. I need to file my 2011 tax return You should receive a response within 10 days after your request is received. I need to file my 2011 tax return  Internal Revenue Service 1201 N. I need to file my 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. I need to file my 2011 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. I need to file my 2011 tax return Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. I need to file my 2011 tax return We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. I need to file my 2011 tax return Remember, the worst thing you can do is nothing at all. I need to file my 2011 tax return   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. I need to file my 2011 tax return You face (or your business is facing) an immediate threat of adverse action. I need to file my 2011 tax return You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. I need to file my 2011 tax return   If you qualify for our help, we’ll do everything we can to get your problem resolved. I need to file my 2011 tax return You will be assigned to one advocate who will be with you at every turn. I need to file my 2011 tax return We have offices in every state, the District of Columbia, and Puerto Rico. I need to file my 2011 tax return Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. I need to file my 2011 tax return And our services are always free. I need to file my 2011 tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. I need to file my 2011 tax return Our tax toolkit at www. I need to file my 2011 tax return TaxpayerAdvocate. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov can help you understand these rights. I need to file my 2011 tax return   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov/advocate. I need to file my 2011 tax return You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. I need to file my 2011 tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. I need to file my 2011 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov/advocate. I need to file my 2011 tax return Low Income Taxpayer Clinics (LITCs). I need to file my 2011 tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. I need to file my 2011 tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. I need to file my 2011 tax return These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. I need to file my 2011 tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. I need to file my 2011 tax return For more information and to find a clinic near you, see the LITC page on www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. I need to file my 2011 tax return This publication is also available by calling 1-800-829-3676 or at your local IRS office. I need to file my 2011 tax return Free tax services. I need to file my 2011 tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. I need to file my 2011 tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. I need to file my 2011 tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. I need to file my 2011 tax return The majority of the information and services listed in this publication are available to you free of charge. I need to file my 2011 tax return If there is a fee associated with a resource or service, it is listed in the publication. I need to file my 2011 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. I need to file my 2011 tax return DVD for tax products. I need to file my 2011 tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. I need to file my 2011 tax return Prior-year forms, instructions, and publications. I need to file my 2011 tax return Tax Map: an electronic research tool and finding aid. I need to file my 2011 tax return Tax law frequently asked questions. I need to file my 2011 tax return Tax Topics from the IRS telephone response system. I need to file my 2011 tax return Internal Revenue Code—Title 26 of the U. I need to file my 2011 tax return S. I need to file my 2011 tax return Code. I need to file my 2011 tax return Links to other Internet based Tax Research Materials. I need to file my 2011 tax return Fill-in, print, and save features for most tax forms. I need to file my 2011 tax return Internal Revenue Bulletins. I need to file my 2011 tax return Toll-free and email technical support. I need to file my 2011 tax return Two releases during the year. I need to file my 2011 tax return  – The first release will ship the beginning of January. I need to file my 2011 tax return  – The final release will ship the beginning of March. I need to file my 2011 tax return Purchase the DVD from National Technical Information Service (NTIS) at www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). I need to file my 2011 tax return Prev  Up  Next   Home   More Online Publications