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Irs 2011 Tax Forms

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Irs 2011 Tax Forms

Irs 2011 tax forms Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Irs 2011 tax forms Qualified official extended duty. Irs 2011 tax forms ForeclosuresLump Sum Portion of Settlement Payment. Irs 2011 tax forms Interest Payment on Lump Sum Portion of Settlement Payment. Irs 2011 tax forms Lost Equity Portion of Settlement Payment. Irs 2011 tax forms The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Irs 2011 tax forms Interest Payment on Lost Equity Portion of Settlement Payment. Irs 2011 tax forms Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Irs 2011 tax forms Some are included in gross income while others are excluded from gross income. Irs 2011 tax forms Included items (Table 1) are subject to tax and must be reported on your tax return. Irs 2011 tax forms Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Irs 2011 tax forms For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Irs 2011 tax forms Table 1. Irs 2011 tax forms Included Items These items are included in gross income, unless the pay is for service in a combat zone. Irs 2011 tax forms Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Irs 2011 tax forms   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Irs 2011 tax forms Table 2. Irs 2011 tax forms Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Irs 2011 tax forms There is no exclusion for the personal use of a government-provided vehicle. Irs 2011 tax forms Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Irs 2011 tax forms S. Irs 2011 tax forms Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Irs 2011 tax forms   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Irs 2011 tax forms Differential wage payments. Irs 2011 tax forms   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Irs 2011 tax forms These amounts are taxable and cannot be excluded as combat pay. Irs 2011 tax forms Military base realignment and closure benefit. Irs 2011 tax forms   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Irs 2011 tax forms However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Irs 2011 tax forms Any part of the payment that is more than this limit is included in gross income. Irs 2011 tax forms For more information about the HAP, see http://hap. Irs 2011 tax forms usace. Irs 2011 tax forms army. Irs 2011 tax forms mil/Overview. Irs 2011 tax forms html. Irs 2011 tax forms Qualified reservist distribution (QRD). Irs 2011 tax forms   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Irs 2011 tax forms A QRD is included in gross income and is subject to employment taxes. Irs 2011 tax forms The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Irs 2011 tax forms Thrift Savings Plan (TSP) distributions. Irs 2011 tax forms   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Irs 2011 tax forms   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Irs 2011 tax forms However, the earnings on the tax-exempt portion of the distribution are taxable. Irs 2011 tax forms The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Irs 2011 tax forms Roth Thrift Savings Plan (TSP) balance. Irs 2011 tax forms   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Irs 2011 tax forms Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Irs 2011 tax forms Qualified distributions from a Roth TSP are not included in your income. Irs 2011 tax forms For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Irs 2011 tax forms S. Irs 2011 tax forms Civil Service Retirement Benefits. Irs 2011 tax forms State bonus payments. Irs 2011 tax forms   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Irs 2011 tax forms See Combat Zone , later, for a list of designated combat zones. Irs 2011 tax forms Foreign Source Income If you are a U. Irs 2011 tax forms S. Irs 2011 tax forms citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Irs 2011 tax forms S. Irs 2011 tax forms law allows you to exclude) on your tax return. Irs 2011 tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Irs 2011 tax forms This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Irs 2011 tax forms Certain taxpayers can exclude income earned in foreign countries. Irs 2011 tax forms For 2013, this exclusion amount can be as much as $97,600. Irs 2011 tax forms However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Irs 2011 tax forms S. Irs 2011 tax forms Government. Irs 2011 tax forms Employees of the U. Irs 2011 tax forms S. Irs 2011 tax forms Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Irs 2011 tax forms Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Irs 2011 tax forms For more information on the exclusion, see Publication 54. Irs 2011 tax forms Residents of American Samoa may be able to exclude income from American Samoa. Irs 2011 tax forms This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Irs 2011 tax forms S. Irs 2011 tax forms Government. Irs 2011 tax forms If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Irs 2011 tax forms S. Irs 2011 tax forms Possessions. Irs 2011 tax forms Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Irs 2011 tax forms S. Irs 2011 tax forms military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Irs 2011 tax forms S. Irs 2011 tax forms possession. Irs 2011 tax forms See Publication 570 for more information. Irs 2011 tax forms Domicile. Irs 2011 tax forms   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Irs 2011 tax forms It is not always where you presently live. Irs 2011 tax forms Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Irs 2011 tax forms The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs 2011 tax forms Marital status. Irs 2011 tax forms   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Irs 2011 tax forms The rules may affect your tax liability if you file separate returns or are divorced during the year. Irs 2011 tax forms Nevada, Washington, and California domestic partners. Irs 2011 tax forms   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Irs 2011 tax forms See Form 8958 and Publication 555, Community Property. Irs 2011 tax forms Nature of the payment. Irs 2011 tax forms   Active duty military pay is subject to community property laws. Irs 2011 tax forms Armed Forces retired or retainer pay may be subject to community property laws. Irs 2011 tax forms   For more information on community property laws, see Publication 555. Irs 2011 tax forms Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Irs 2011 tax forms Form W-2 also shows other amounts that you may find important in box 12. Irs 2011 tax forms The amounts shown in box 12 are generally preceded by a code. Irs 2011 tax forms A list of codes used in box 12 is shown, next. Irs 2011 tax forms Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Irs 2011 tax forms For more information on these codes, see your Form(s) W-2. Irs 2011 tax forms Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Irs 2011 tax forms The following adjustments are of particular interest to members of the Armed Forces. Irs 2011 tax forms Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Irs 2011 tax forms S. Irs 2011 tax forms Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Irs 2011 tax forms Include all unreimbursed expenses from the time you leave home until the time you return home. Irs 2011 tax forms The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Irs 2011 tax forms For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Irs 2011 tax forms Member of a reserve component. Irs 2011 tax forms   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Irs 2011 tax forms How to report. Irs 2011 tax forms   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Irs 2011 tax forms Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Irs 2011 tax forms Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Irs 2011 tax forms Example. Irs 2011 tax forms Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Irs 2011 tax forms He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Irs 2011 tax forms 5 cents per mile), $300 for meals, and $1,000 for lodging. Irs 2011 tax forms He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Irs 2011 tax forms Only 50% of his meal expenses are deductible. Irs 2011 tax forms He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Irs 2011 tax forms He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Irs 2011 tax forms He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Irs 2011 tax forms Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Irs 2011 tax forms However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Irs 2011 tax forms The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Irs 2011 tax forms The “Retirement plan” box should have a mark in it if you were covered. Irs 2011 tax forms For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Irs 2011 tax forms Individuals serving in the U. Irs 2011 tax forms S. Irs 2011 tax forms Armed Forces or in support of the U. Irs 2011 tax forms S. Irs 2011 tax forms Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Irs 2011 tax forms For more information on this extension of deadline provision, see Extension of Deadlines , later. Irs 2011 tax forms For more information on IRAs, see Publication 590. Irs 2011 tax forms Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Irs 2011 tax forms This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Irs 2011 tax forms Qualified Reservist Distributions A qualified reservist distribution is defined below. Irs 2011 tax forms It is not subject to the 10% additional tax on early distributions from certain retirement plans. Irs 2011 tax forms Definition. Irs 2011 tax forms   A distribution you receive is a qualified reservist distribution if the following requirements are met. Irs 2011 tax forms You were ordered or called to active duty after September 11, 2001. Irs 2011 tax forms You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Irs 2011 tax forms ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Irs 2011 tax forms The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Irs 2011 tax forms Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Irs 2011 tax forms You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Irs 2011 tax forms You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Irs 2011 tax forms Limit. Irs 2011 tax forms   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Irs 2011 tax forms When repayment contributions can be made. Irs 2011 tax forms   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Irs 2011 tax forms No deduction. Irs 2011 tax forms   You cannot deduct qualified reservist repayments. Irs 2011 tax forms Figuring your IRA deduction. Irs 2011 tax forms   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Irs 2011 tax forms Reporting the repayment. Irs 2011 tax forms   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Irs 2011 tax forms Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Irs 2011 tax forms However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. Irs 2011 tax forms You can deduct your unreimbursed moving expenses on Form 3903. Irs 2011 tax forms Permanent change of station. Irs 2011 tax forms   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Irs 2011 tax forms The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Irs 2011 tax forms Spouse and dependents. Irs 2011 tax forms   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Irs 2011 tax forms   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Irs 2011 tax forms Services or reimbursements provided by the government. Irs 2011 tax forms   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Irs 2011 tax forms Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Irs 2011 tax forms   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Irs 2011 tax forms However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Irs 2011 tax forms   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Irs 2011 tax forms   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Irs 2011 tax forms   Do not deduct any expenses for moving services that were provided by the government. Irs 2011 tax forms Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Irs 2011 tax forms Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Irs 2011 tax forms You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Irs 2011 tax forms Moving household goods and personal effects. Irs 2011 tax forms   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Irs 2011 tax forms You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Irs 2011 tax forms Storing and insuring household goods and personal effects. Irs 2011 tax forms   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Irs 2011 tax forms Travel. Irs 2011 tax forms   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Irs 2011 tax forms You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Irs 2011 tax forms   You can add parking fees and tolls to the amount claimed under either method. Irs 2011 tax forms You cannot deduct any expenses for meals. Irs 2011 tax forms You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Irs 2011 tax forms Member of your household. Irs 2011 tax forms   A member of your household is anyone who has both your former home and your new home as his or her main home. Irs 2011 tax forms It does not include a tenant or employee unless you can claim that person as a dependent. Irs 2011 tax forms Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Irs 2011 tax forms A move from a foreign country to the United States or its possessions is not a foreign move. Irs 2011 tax forms For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Irs 2011 tax forms The new job location must be outside the United States. Irs 2011 tax forms Reporting Moving Expenses Figure moving expense deductions on Form 3903. Irs 2011 tax forms Carry the deduction from Form 3903 to Form 1040, line 26. Irs 2011 tax forms For more information, see Publication 521 and Form 3903. Irs 2011 tax forms Combat Zone Exclusion If you are a member of the U. Irs 2011 tax forms S. Irs 2011 tax forms Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Irs 2011 tax forms This pay is generally referred to as “combat pay. Irs 2011 tax forms ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Irs 2011 tax forms (See Form W-2 , later. Irs 2011 tax forms ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Irs 2011 tax forms You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Irs 2011 tax forms If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Irs 2011 tax forms (Other officer personnel are discussed under Amount of Exclusion , later. Irs 2011 tax forms ) Active duty pay earned in any month you served in a combat zone. Irs 2011 tax forms Imminent danger/hostile fire pay. Irs 2011 tax forms A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Irs 2011 tax forms Pay for accrued leave earned in any month you served in a combat zone. Irs 2011 tax forms The Department of Defense must determine that the unused leave was earned during that period. Irs 2011 tax forms Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Irs 2011 tax forms The pay must be earned in a month you served in a combat zone. Irs 2011 tax forms Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Irs 2011 tax forms Student loan repayments. Irs 2011 tax forms If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Irs 2011 tax forms If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Irs 2011 tax forms For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Irs 2011 tax forms Retirement pay and pensions do not qualify for the combat zone exclusion. Irs 2011 tax forms Partial (month) service. Irs 2011 tax forms   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Irs 2011 tax forms Form W-2. Irs 2011 tax forms   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Irs 2011 tax forms If it does, you will need to get a corrected Form W-2 from your finance office. Irs 2011 tax forms   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Irs 2011 tax forms Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Irs 2011 tax forms S. Irs 2011 tax forms Armed Forces are engaging or have engaged in combat. Irs 2011 tax forms An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Irs 2011 tax forms Afghanistan area. Irs 2011 tax forms   By Executive Order No. Irs 2011 tax forms 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Irs 2011 tax forms On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Irs 2011 tax forms Djibouti. Irs 2011 tax forms Jordan. Irs 2011 tax forms Kyrgyzstan. Irs 2011 tax forms Pakistan. Irs 2011 tax forms Somalia. Irs 2011 tax forms Syria. Irs 2011 tax forms Tajikistan. Irs 2011 tax forms Uzbekistan. Irs 2011 tax forms Yemen. Irs 2011 tax forms The Philippines. Irs 2011 tax forms  Note. Irs 2011 tax forms For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Irs 2011 tax forms The Kosovo area. Irs 2011 tax forms   By Executive Order No. Irs 2011 tax forms 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Irs 2011 tax forms Federal Republic of Yugoslavia (Serbia/Montenegro). Irs 2011 tax forms Albania. Irs 2011 tax forms Kosovo. Irs 2011 tax forms The Adriatic Sea. Irs 2011 tax forms The Ionian Sea—north of the 39th parallel. Irs 2011 tax forms Note. Irs 2011 tax forms The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Irs 2011 tax forms Arabian peninsula. Irs 2011 tax forms   By Executive Order No. Irs 2011 tax forms 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Irs 2011 tax forms The Persian Gulf. Irs 2011 tax forms The Red Sea. Irs 2011 tax forms The Gulf of Oman. Irs 2011 tax forms The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Irs 2011 tax forms The Gulf of Aden. Irs 2011 tax forms The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Irs 2011 tax forms Jordan which is in direct support of the Arabian Peninsula. Irs 2011 tax forms Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Irs 2011 tax forms Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Irs 2011 tax forms If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Irs 2011 tax forms Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Irs 2011 tax forms Example. Irs 2011 tax forms You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Irs 2011 tax forms The disease is presumed to have been incurred while you were serving in the combat zone. Irs 2011 tax forms On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Irs 2011 tax forms Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Irs 2011 tax forms In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Irs 2011 tax forms Example. Irs 2011 tax forms You were hospitalized for a specific disease 3 weeks after you left the combat zone. Irs 2011 tax forms The incubation period of the disease is from 2 to 4 weeks. Irs 2011 tax forms The disease is presumed to have been incurred while serving in the combat zone. Irs 2011 tax forms Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Irs 2011 tax forms Presence in a combat zone while on leave from a duty station located outside the combat zone. Irs 2011 tax forms Passage over or through a combat zone during a trip between two points that are outside a combat zone. Irs 2011 tax forms Presence in a combat zone solely for your personal convenience. Irs 2011 tax forms Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Irs 2011 tax forms Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Irs 2011 tax forms Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Irs 2011 tax forms It should not be included in the wages reported on your Form W-2. Irs 2011 tax forms You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Irs 2011 tax forms If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Irs 2011 tax forms Your hospitalization does not have to be in the combat zone. Irs 2011 tax forms If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Irs 2011 tax forms However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Irs 2011 tax forms Alien Status For tax purposes, an alien is an individual who is not a U. Irs 2011 tax forms S. Irs 2011 tax forms citizen. Irs 2011 tax forms An alien is in one of three categories: resident, nonresident, or dual-status. Irs 2011 tax forms Placement in the correct category is crucial in determining what income to report and what forms to file. Irs 2011 tax forms Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Irs 2011 tax forms If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Irs 2011 tax forms If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Irs 2011 tax forms Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Irs 2011 tax forms Guam and Puerto Rico have special rules. Irs 2011 tax forms Residents of those areas should contact their taxing authority with their questions. Irs 2011 tax forms Most members of the Armed Forces are U. Irs 2011 tax forms S. Irs 2011 tax forms citizens or resident aliens. Irs 2011 tax forms However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Irs 2011 tax forms Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Irs 2011 tax forms If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Irs 2011 tax forms S. Irs 2011 tax forms resident for part of 2013. Irs 2011 tax forms See First-Year Choice in Publication 519. Irs 2011 tax forms These tests are explained in Publication 519. Irs 2011 tax forms Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Irs 2011 tax forms S. Irs 2011 tax forms citizens. Irs 2011 tax forms Treating nonresident alien spouse as resident alien. Irs 2011 tax forms   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Irs 2011 tax forms One spouse is a U. Irs 2011 tax forms S. Irs 2011 tax forms citizen or resident alien at the end of the tax year. Irs 2011 tax forms That spouse is married to the nonresident alien at the end of the tax year. Irs 2011 tax forms You both choose to treat the nonresident alien spouse as a resident alien. Irs 2011 tax forms Making the choice. Irs 2011 tax forms   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Irs 2011 tax forms Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Irs 2011 tax forms S. Irs 2011 tax forms citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Irs 2011 tax forms S. Irs 2011 tax forms residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Irs 2011 tax forms If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Irs 2011 tax forms    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Irs 2011 tax forms S. Irs 2011 tax forms tax. Irs 2011 tax forms If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Irs 2011 tax forms Ending the choice. Irs 2011 tax forms   Once you make this choice, it applies to all later years unless one of the following situations occurs. Irs 2011 tax forms You or your spouse revokes the choice. Irs 2011 tax forms You or your spouse dies. Irs 2011 tax forms You and your spouse become legally separated under a decree of divorce or separate maintenance. Irs 2011 tax forms The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Irs 2011 tax forms For specific details on these situations, see Publication 519. Irs 2011 tax forms   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Irs 2011 tax forms Choice not made. Irs 2011 tax forms   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Irs 2011 tax forms You can file as married filing separately, or head of household if you qualify. Irs 2011 tax forms You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Irs 2011 tax forms S. Irs 2011 tax forms tax purposes and is not another taxpayer's dependent. Irs 2011 tax forms The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Irs 2011 tax forms If a return has to be filed, see the next discussion. Irs 2011 tax forms The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Irs 2011 tax forms Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Irs 2011 tax forms If you are required to file a federal tax return, you must file either Form 1040NR, U. Irs 2011 tax forms S. Irs 2011 tax forms Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Irs 2011 tax forms S. Irs 2011 tax forms Income Tax Return for Certain Nonresident Aliens With No Dependents. Irs 2011 tax forms See the form instructions for information on who must file and filing status. Irs 2011 tax forms If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Irs 2011 tax forms Your income from conducting a trade or business in the United States is taxed at graduated U. Irs 2011 tax forms S. Irs 2011 tax forms tax rates. Irs 2011 tax forms Other income from U. Irs 2011 tax forms S. Irs 2011 tax forms sources is taxed at a flat 30% (or lower treaty) rate. Irs 2011 tax forms For example, dividends from a U. Irs 2011 tax forms S. Irs 2011 tax forms corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Irs 2011 tax forms Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Irs 2011 tax forms This usually occurs in the year you arrive in or depart from the United States. Irs 2011 tax forms If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Irs 2011 tax forms Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Irs 2011 tax forms Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Irs 2011 tax forms Usually, your main home is the one you live in most of the time. Irs 2011 tax forms It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Irs 2011 tax forms You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Irs 2011 tax forms The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Irs 2011 tax forms To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Irs 2011 tax forms Exception to ownership and use tests. Irs 2011 tax forms   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Irs 2011 tax forms 5-year test period suspended. Irs 2011 tax forms   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Irs 2011 tax forms This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Irs 2011 tax forms Example. Irs 2011 tax forms David bought and moved into a home in 2005. Irs 2011 tax forms He lived in it as his main home for 2½ years. Irs 2011 tax forms For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Irs 2011 tax forms He then sold the home at a gain in 2013. Irs 2011 tax forms To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Irs 2011 tax forms This means he can disregard those 6 years. Irs 2011 tax forms Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Irs 2011 tax forms He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Irs 2011 tax forms Period of suspension. Irs 2011 tax forms   The period of suspension cannot last more than 10 years. Irs 2011 tax forms You cannot suspend the 5-year period for more than one property at a time. Irs 2011 tax forms You can revoke your choice to suspend the 5-year period at any time. Irs 2011 tax forms Qualified official extended duty. Irs 2011 tax forms   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Irs 2011 tax forms   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Irs 2011 tax forms Property used for rental or business. Irs 2011 tax forms   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Irs 2011 tax forms However, you must meet the ownership and use tests discussed in Publication 523. Irs 2011 tax forms Nonqualified use. Irs 2011 tax forms   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Irs 2011 tax forms   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Irs 2011 tax forms For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Irs 2011 tax forms Loss. Irs 2011 tax forms   You cannot deduct a loss from the sale of your main home. Irs 2011 tax forms More information. Irs 2011 tax forms   For more information, see Publication 523. Irs 2011 tax forms Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Irs 2011 tax forms Payments made for violations of the Service Members Civil Relief Act (SCRA). Irs 2011 tax forms   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Irs 2011 tax forms Generally, you must include settlement payments in income. Irs 2011 tax forms However, the tax treatment of settlement payments will depend on the facts and circumstances. Irs 2011 tax forms Lump Sum Portion of Settlement Payment. Irs 2011 tax forms    Generally, you must include the lump sum payment in gross income. Irs 2011 tax forms In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Irs 2011 tax forms For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Irs 2011 tax forms Interest Payment on Lump Sum Portion of Settlement Payment. Irs 2011 tax forms    You must include any interest on the lump sum portion of your settlement payment in your income. Irs 2011 tax forms Lost Equity Portion of Settlement Payment. Irs 2011 tax forms    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Irs 2011 tax forms You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Irs 2011 tax forms In many cases, this gain may be excluded from income. Irs 2011 tax forms For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Irs 2011 tax forms 523, Selling Your Home. Irs 2011 tax forms The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Irs 2011 tax forms    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Irs 2011 tax forms 544, Sales and Other Dispositions of Assets. Irs 2011 tax forms Interest Payment on Lost Equity Portion of Settlement Payment. Irs 2011 tax forms    You must include any interest on the lost equity portion of your settlement payment in your income. Irs 2011 tax forms Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Irs 2011 tax forms For information on the standard deduction, see Publication 501. Irs 2011 tax forms Itemized deductions are figured on Schedule A (Form 1040). Irs 2011 tax forms This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Irs 2011 tax forms For information on other itemized deductions, see the publications listed below. Irs 2011 tax forms Publication 502, Medical and Dental Expenses. Irs 2011 tax forms Publication 526, Charitable Contributions. Irs 2011 tax forms Publication 547, Casualties, Disasters, and Thefts. Irs 2011 tax forms Publication 550, Investment Income and Expenses. Irs 2011 tax forms You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Irs 2011 tax forms For information on deductions that are not subject to the 2% limit, see Publication 529. Irs 2011 tax forms Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Irs 2011 tax forms Certain employee business expenses are deductible as adjustments to income. Irs 2011 tax forms For information on many employee business expenses, see Publication 463. Irs 2011 tax forms Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Irs 2011 tax forms You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Irs 2011 tax forms You can deduct these expenses directly on Schedule A (Form 1040). Irs 2011 tax forms Reimbursement. Irs 2011 tax forms   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Irs 2011 tax forms Your reimbursed expenses are not deductible. Irs 2011 tax forms   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Irs 2011 tax forms You must file Form 2106 to report these expenses. Irs 2011 tax forms   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Irs 2011 tax forms You are an employee deducting expenses related to your job. Irs 2011 tax forms You were not reimbursed by your employer for your expenses. Irs 2011 tax forms (Amounts included in box 1 of Form W-2 are not considered reimbursements. Irs 2011 tax forms ) If you claim car expenses, you use the standard mileage rate. Irs 2011 tax forms    For 2013, the standard mileage rate is 56. Irs 2011 tax forms 5 cents a mile for all business miles driven. Irs 2011 tax forms This rate is adjusted periodically. Irs 2011 tax forms Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Irs 2011 tax forms If you are a member of the U. Irs 2011 tax forms S. Irs 2011 tax forms Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Irs 2011 tax forms You cannot deduct your expenses for meals and lodging while at your permanent duty station. Irs 2011 tax forms You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Irs 2011 tax forms A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Irs 2011 tax forms To be deductible, your travel expenses must be work related. Irs 2011 tax forms You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Irs 2011 tax forms Away from home. Irs 2011 tax forms   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Irs 2011 tax forms You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Irs 2011 tax forms   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Irs 2011 tax forms    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Irs 2011 tax forms This rule may not apply if you are participating in a federal crime investigation or prosecution. Irs 2011 tax forms For more information, see Publication 463 and the Form 2106 instructions. Irs 2011 tax forms Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Irs 2011 tax forms These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Irs 2011 tax forms Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Irs 2011 tax forms However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Irs 2011 tax forms If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Irs 2011 tax forms However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Irs 2011 tax forms Temporary work location. Irs 2011 tax forms   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Irs 2011 tax forms   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Irs 2011 tax forms   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Irs 2011 tax forms If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Irs 2011 tax forms    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Irs 2011 tax forms However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Irs 2011 tax forms These are nondeductible commuting costs. Irs 2011 tax forms Armed Forces reservists. Irs 2011 tax forms   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Irs 2011 tax forms You can deduct the expense of getting from one workplace to the other. Irs 2011 tax forms You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Irs 2011 tax forms In this case, your transportation generally is a nondeductible commuting expense. Irs 2011 tax forms However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Irs 2011 tax forms   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Irs 2011 tax forms If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Irs 2011 tax forms See Armed Forces Reservists under Adjustments to Income, earlier. Irs 2011 tax forms Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Irs 2011 tax forms Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Irs 2011 tax forms If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Irs 2011 tax forms Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Irs 2011 tax forms Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Irs 2011 tax forms Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Irs 2011 tax forms Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Irs 2011 tax forms Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Irs 2011 tax forms However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Irs 2011 tax forms Example. Irs 2011 tax forms Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Irs 2011 tax forms Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Irs 2011 tax forms This is education that meets at least one of the following two tests. Irs 2011 tax forms The education is required by your employer or the law to keep your present salary, status, or job. Irs 2011 tax forms The required education must serve a bona fide business purpose of your employer. Irs 2011 tax forms The education maintains or improves skills needed in your present work. Irs 2011 tax forms However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Irs 2011 tax forms You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Irs 2011 tax forms Example 1. Irs 2011 tax forms Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Irs 2011 tax forms She took an advanced finance course. Irs 2011 tax forms She already meets the minimum qualifications for her job. Irs 2011 tax forms By taking the course, she is improving skills in her current position. Irs 2011 tax forms The course does not qualify her for a new trade or business. Irs 2011 tax forms She can deduct educational expenses that are more than the educational allowance she received. Irs 2011 tax forms Example 2. Irs 2011 tax forms Major Williams worked in the military base legal office as a legal intern. Irs 2011 tax forms He was placed in excess leave status by his employer to attend law school. Irs 2011 tax forms He paid all his educational expenses and was not reimbursed. Irs 2011 tax forms After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Irs 2011 tax forms His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Irs 2011 tax forms Travel to obtain education. Irs 2011 tax forms   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Irs 2011 tax forms   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Irs 2011 tax forms Transportation for education. Irs 2011 tax forms   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Irs 2011 tax forms However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Irs 2011 tax forms Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Irs 2011 tax forms   If you need more information on educational expenses, see Publication 970. Irs 2011 tax forms Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Irs 2011 tax forms Repayment of $3,000 or less. Irs 2011 tax forms   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Irs 2011 tax forms If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Irs 2011 tax forms Repayment over $3,000. Irs 2011 tax forms   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Irs 2011 tax forms Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Irs 2011 tax forms This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Irs 2011 tax forms For information on other credits, see your tax form instructions. Irs 2011 tax forms First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Irs 2011 tax forms In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Irs 2011 tax forms If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Irs 2011 tax forms If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Irs 2011 tax forms If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Irs 2011 tax forms For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Irs 2011 tax forms Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Irs 2011 tax forms The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Irs 2011 tax forms The child tax credit is not the same as the credit for child and dependent care expenses. Irs 2011 tax forms See Publication 503 for information on the credit for child and dependent care expenses. Irs 2011 tax forms Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Irs 2011 tax forms S. Irs 2011 tax forms citizen, a U. Irs 2011 tax forms S. Irs 2011 tax forms national, or a U. Irs 2011 tax forms S. Irs 2011 tax forms resident alien. Irs 2011 tax forms If the child was adopted, see Adopted child . Irs 2011 tax forms For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Irs 2011 tax forms Exceptions to time lived with you. Irs 2011 tax forms   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Irs 2011 tax forms Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Irs 2011 tax forms   There are also exceptions for kidnapped children and children of divorced or separated parents. Irs 2011 tax forms For details, see Publication 501. Irs 2011 tax forms Qualifying child of more than one person. Irs 2011 tax forms   A special rule applies if your qualifying child is the qualifying child of more than one person. Irs 2011 tax forms For details, see Publication 501. Irs 2011 tax forms Adopted child. Irs 2011 tax forms   An adopted child is always treated as your own child. Irs 2011 tax forms An adopted child includes a child lawfully placed with you for legal adoption. Irs 2011 tax forms   If you are a U. Irs 2011 tax forms S. Irs 2011 tax forms citizen or U. Irs 2011 tax forms S. Irs 2011 tax forms national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Irs 2011 tax forms Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Irs 2011 tax forms Limits on the credit. Irs 2011 tax forms   You must reduce your child tax credit if either (1) or (2), below, applies. Irs 2011 tax forms The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Irs 2011 tax forms If the amount is zero, you cannot take this credit because there is no tax to reduce. Irs 2011 tax forms However, you may be able to take the additional child tax credit. Irs 2011 tax forms See Additional Child Tax Credit , later. Irs 2011 tax forms Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Irs 2011 tax forms Married filing jointly — $110,000. Irs 2011 tax forms Single, head of household,  or qualifying widow(er) — $75,000. Irs 2011 tax forms Married filing separately — $55,000. Irs 2011 tax forms Modified AGI. Irs 2011 tax forms   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Irs 2011 tax forms Any amount excluded from income because of the exclusion of income from Puerto Rico. Irs 2011 tax forms Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Irs 2011 tax forms Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Irs 2011 tax forms Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Irs 2011 tax forms   If you do not have any of the above, your modified AGI is the same as your AGI. Irs 2011 tax forms Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Irs 2011 tax forms For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Irs 2011 tax forms Also attach Schedule 8812, Child Tax Credit, if required. Irs 2011 tax forms Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Irs 2011 tax forms The additional child tax credit may give you a refund even if you do not owe any tax. Irs 2011 tax forms For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Irs 2011 tax forms Earned Income Credit The earned income credit (EIC) is a cr
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The Irs 2011 Tax Forms

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