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Irs Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Irs Tax questions. Irs Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. Irs irs. Irs gov/pub504. Irs Reminders Relief from joint liability. Irs  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. Irs For more information, see Relief from joint liability under Married Filing Jointly. Irs Social security numbers for dependents. Irs  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. Irs See Exemptions for Dependents under Exemptions, later. Irs Individual taxpayer identification number (ITIN). Irs  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). Irs To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Irs It takes about 6 to 10 weeks to get an ITIN. Irs The ITIN is entered wherever an SSN is requested on a tax return. Irs If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Irs Change of address. Irs  If you change your mailing address, be sure to notify the Internal Revenue Service. Irs You can use Form 8822, Change of Address. Irs Mail it to the Internal Revenue Service Center for your old address. Irs (Addresses for the Service Centers are on the back of the form. Irs ) Change of name. Irs  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. Irs Change of withholding. Irs  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. Irs Photographs of missing children. Irs  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. Irs It covers general filing information and can help you choose your filing status. Irs It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. Irs The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. Irs Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. Irs In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. Irs The last part of the publication explains special rules that may apply to persons who live in community property states. Irs Comments and suggestions. Irs   We welcome your comments about this publication and your suggestions for future editions. Irs   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs   You can send your comments from www. Irs irs. Irs gov/formspubs/. Irs Click on “More Information. Irs ”and then on “Comment on Tax Forms and Publications”. Irs   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs Ordering forms and publications. Irs   Visit www. Irs irs. Irs gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs Internal Revenue Service 1201 N. Irs Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs   If you have a tax question, check the information available on IRS. Irs gov or call 1-800-829-1040. Irs We cannot answer tax questions sent to either of the above addresses. Irs Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. Irs Prev  Up  Next   Home   More Online Publications

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Irs 2. Irs   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Irs All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Irs However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Irs The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Irs The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Irs Alternative minimum tax. Irs   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Irs Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Irs The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Irs Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Irs An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Irs Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Irs The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Irs When to file. Irs   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Irs The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Irs If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Irs Extension of time to file. Irs   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Irs The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Irs Public Inspection Requirements of Section 501(c)(3) Organizations. Irs   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Irs    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Irs Payment of Tax Estimated tax. Irs   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Irs Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Irs If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Irs   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Irs Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Irs However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Irs If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Irs   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Irs    Tax due with Form 990-T. Irs   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Irs Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Irs Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Irs Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Irs Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs EFTPS is a free service provided by the Department of Treasury. Irs Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs To get more information about EFTPS or to enroll in EFTPS, visit www. Irs eftps. Irs gov or call 1-800-555-4477. Irs Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Irs Deposits on business days only. Irs   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Irs A business day is any day other than a Saturday, Sunday, or legal holiday. Irs For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Irs The term "legal holiday" means any legal holiday in the District of Columbia. 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