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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Irs Tax Amendment Form

Can I Still File My 2011 Taxes OnlineIrs 1040 Ez Online2013 1040ez Form InstructionsIrs Free Tax FilingFederal Income Tax Forms 20122007 Tax FormsMilitary Onesource TaxesAmmended Tax ReturnHr Block Free TaxesHow To Amend Tax Return1040 V Payment VoucherE File IrsTurbotax 2011Free Federal Tax ReturnHow To File A 1040x Amendment1040 Ez TaxEz Tax FormHow To File Your Taxes Online For FreeHow To Fill Out A 1040xStudent Tax ReturnIrs 1040ez Forms1040 Short FormFree State Taxes FilingE-file State Taxes Only1040 E FileWhere Can I File My 2012 Taxes Online2012 Tax Software DownloadAmendState Tax FormIrs Efile 2012Need To File 2011 Tax Return H And R BlockWww Myfreetaxes Com UpstreetfreetaxFree Turbotax 2010 DeluxeFilelateWhere Can I Get A 1040x Tax FormTurbotax Free For MilitaryTaxes For FreeH&r Block Free State File1040z Tax FormHow To File Taxes Self Employed

Irs Tax Amendment Form

Irs tax amendment form Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Irs tax amendment form  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Irs tax amendment form The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Irs tax amendment form ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Irs tax amendment form R. Irs tax amendment form B. Irs tax amendment form 553. Irs tax amendment form Prop. Irs tax amendment form Regs. Irs tax amendment form on Good Faith Determinations. Irs tax amendment form New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Irs tax amendment form  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Irs tax amendment form On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Irs tax amendment form See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Irs tax amendment form Reg. Irs tax amendment form 38148. Irs tax amendment form On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Irs tax amendment form The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Irs tax amendment form See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Irs tax amendment form Reg. Irs tax amendment form 20,523. Irs tax amendment form Timing of when an Organization is exempt for Federal Tax Purposes. Irs tax amendment form  As noted in section 2. Irs tax amendment form 03(4) of Revenue Procedure 2013-9, 2013-2 I. Irs tax amendment form R. Irs tax amendment form B. Irs tax amendment form 267, the provisions in section 11. Irs tax amendment form 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Irs tax amendment form Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Irs tax amendment form In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Irs tax amendment form The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Irs tax amendment form Section 11. Irs tax amendment form 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Irs tax amendment form Exempt Organizations Select Check. Irs tax amendment form  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Irs tax amendment form It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Irs tax amendment form Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Irs tax amendment form Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Irs tax amendment form Have filed a Form 990-N (e-Postcard) annual electronic notice. Irs tax amendment form  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Irs tax amendment form See also Revenue Procedure 2011-33, 2011-25 I. Irs tax amendment form R. Irs tax amendment form B. Irs tax amendment form 887. Irs tax amendment form Future developments. Irs tax amendment form . Irs tax amendment form  The IRS has created a page on IRS. Irs tax amendment form gov for information about Publication 557, at www. Irs tax amendment form irs. Irs tax amendment form gov/pub557. Irs tax amendment form Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Irs tax amendment form Reminders The Patient Protection and Affordable Care Act (ACA). Irs tax amendment form   The ACA added several new laws. Irs tax amendment form This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Irs tax amendment form For more information, go to IRS. Irs tax amendment form gov and select Affordable Care Act Tax Provisions. Irs tax amendment form Electronic filing requirement for large organizations. Irs tax amendment form  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Irs tax amendment form For more information, go to e-file for Charities and Non-Profits. Irs tax amendment form Section 501(c)(15) gross receipts. Irs tax amendment form   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Irs tax amendment form See Notice 2006-42, 2006-19 I. Irs tax amendment form R. Irs tax amendment form B. Irs tax amendment form 878, Notice 2006-42. Irs tax amendment form Prohibited tax shelter transactions. Irs tax amendment form  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Irs tax amendment form See T. Irs tax amendment form D. Irs tax amendment form 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Irs tax amendment form R. Irs tax amendment form B. Irs tax amendment form 242. Irs tax amendment form See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Irs tax amendment form Pension Protection Act of 2006 tax changes. Irs tax amendment form  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Irs tax amendment form Unless otherwise noted, most of the changes became effective on August 17, 2006. Irs tax amendment form For key provisions, go to The Pension Protection Act of 2006. Irs tax amendment form Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Irs tax amendment form There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Irs tax amendment form There are additional standards for credit counseling organizations. Irs tax amendment form The definition of convention or association of churches has been modified. Irs tax amendment form Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Irs tax amendment form The requirements of disclosure to state officials relating to exempt organizations has been modified. Irs tax amendment form There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Irs tax amendment form There are new excise taxes on prohibited tax shelter transactions. Irs tax amendment form There is a modification of recordkeeping requirements for certain charitable contributions. Irs tax amendment form Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Irs tax amendment form It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Irs tax amendment form To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Irs tax amendment form Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Irs tax amendment form Section 501(c) organizations are covered in this publication. Irs tax amendment form Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Irs tax amendment form Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Irs tax amendment form Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Irs tax amendment form Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Irs tax amendment form Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Irs tax amendment form Organizations not discussed in this publication. Irs tax amendment form   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Irs tax amendment form These organizations (and the Code sections that apply to them) are as follows. Irs tax amendment form Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Irs tax amendment form   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Irs tax amendment form If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Irs tax amendment form For telephone assistance, call 1-877-829-5500. Irs tax amendment form   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Irs tax amendment form If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Irs tax amendment form Organization Reference Chart. Irs tax amendment form   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Irs tax amendment form It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Irs tax amendment form It also describes each type of qualifying organization and the general nature of its activities. Irs tax amendment form   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Irs tax amendment form Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Irs tax amendment form Check the IRS website, IRS. Irs tax amendment form gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Irs tax amendment form irs. Irs tax amendment form gov/charities/index. Irs tax amendment form html. Irs tax amendment form Comments and suggestions. Irs tax amendment form   We welcome your comments about this publication and your suggestions for future editions. Irs tax amendment form   You can e-mail us while visiting our website at IRS. Irs tax amendment form gov. Irs tax amendment form   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs tax amendment form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs tax amendment form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs tax amendment form   If you wish telephone assistance, please call 1-877-829-5500. Irs tax amendment form This toll-free telephone service is available Monday through Friday. Irs tax amendment form Prev  Up  Next   Home   More Online Publications
Español

Tennessee Valley Authority

The Tennessee Valley Authority, a government owned corporation, provides low-cost electricity in seven southeatern states and provides flood control, navigation, and land management for the Tennessee River system.

Contact the Agency or Department

Website: Tennessee Valley Authority

E-mail:

Address: 400 W. Summit Hill Dr.
Knoxville, TN 37902-1499

Phone Number: (856) 632-2101

The Irs Tax Amendment Form

Irs tax amendment form Publication 936 - Additional Material Prev  Up  Next   Home   More Online Publications