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Taxs 2012

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Taxs 2012

Taxs 2012 17. Taxs 2012   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Taxs 2012 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Taxs 2012 Free help with your tax return. Taxs 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Taxs 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Taxs 2012 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Taxs 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Taxs 2012 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Taxs 2012 To find the nearest VITA or TCE site, visit IRS. Taxs 2012 gov or call 1-800-906-9887. Taxs 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxs 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Taxs 2012 aarp. Taxs 2012 org/money/taxaide or call 1-888-227-7669. Taxs 2012   For more information on these programs, go to IRS. Taxs 2012 gov and enter “VITA” in the search box. Taxs 2012 Internet. Taxs 2012 IRS. Taxs 2012 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Taxs 2012 Apply for an Employer Identification Number (EIN). Taxs 2012 Go to IRS. Taxs 2012 gov and enter Apply for an EIN in the search box. Taxs 2012 Request an Electronic Filing PIN by going to IRS. Taxs 2012 gov and entering Electronic Filing PIN in the search box. Taxs 2012 Download forms, instructions, and publications, including some accessible versions. Taxs 2012 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Taxs 2012 gov or IRS2Go. Taxs 2012 Tax return and tax account transcripts are generally available for the current year and past three years. Taxs 2012 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Taxs 2012 gov or IRS2Go. Taxs 2012 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Taxs 2012 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Taxs 2012 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Taxs 2012 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Taxs 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Taxs 2012 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Taxs 2012 gov. Taxs 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Taxs 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Taxs 2012 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Taxs 2012 AARP offers the Tax-Aide counseling program as part of the TCE program. Taxs 2012 Visit AARP's website to find the nearest Tax-Aide location. Taxs 2012 Research your tax questions. Taxs 2012 Search publications and instructions by topic or keyword. Taxs 2012 Read the Internal Revenue Code, regulations, or other official guidance. Taxs 2012 Read Internal Revenue Bulletins. Taxs 2012 Sign up to receive local and national tax news by email. Taxs 2012 Phone. Taxs 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Taxs 2012   Call the Business and Specialty Tax line for questions at 1-800-829-4933. Taxs 2012 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Taxs 2012 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Taxs 2012 Call to locate the nearest volunteer help site, 1-800-906-9887. Taxs 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Taxs 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Taxs 2012 Most VITA and TCE sites offer free electronic filing. Taxs 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Taxs 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Taxs 2012 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Taxs 2012 You should receive your order within 10 business days. Taxs 2012 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Taxs 2012 Follow the prompts to provide your Employer Identification Number, street address and ZIP code. Taxs 2012 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Taxs 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Taxs 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Taxs 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Taxs 2012 gsa. Taxs 2012 gov/fedrelay. Taxs 2012 Walk-in. Taxs 2012 You can find a selection of forms, publications and services — in-person, face-to-face. Taxs 2012   Products. Taxs 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxs 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Taxs 2012 Services. Taxs 2012 You can walk in to your local TAC most business days for personal, face-to-face tax help. Taxs 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Taxs 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Taxs 2012 No appointment is necessary—just walk in. Taxs 2012 Before visiting, check www. Taxs 2012 irs. Taxs 2012 gov/localcontacts for hours of operation and services provided. Taxs 2012 Mail. Taxs 2012 You can send your order for forms, instructions, and publications to the address below. Taxs 2012 You should receive a response within 10 days after your request is received. Taxs 2012  Internal Revenue Service 1201 N. Taxs 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Taxs 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Taxs 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Taxs 2012 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Taxs 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Taxs 2012 You face (or your business is facing) an immediate threat of adverse action. Taxs 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Taxs 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Taxs 2012 Here's why we can help: TAS is an independent organization within the IRS. Taxs 2012 Our advocates know how to work with the IRS. Taxs 2012 Our services are free and tailored to meet your needs. Taxs 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Taxs 2012 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Taxs 2012 irs. Taxs 2012 gov/advocate, or call us toll-free at 1-877-777-4778. Taxs 2012 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Taxs 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Taxs 2012 irs. Taxs 2012 gov/sams. Taxs 2012 Low Income Taxpayer Clinics. Taxs 2012   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Taxs 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Taxs 2012 Visit www. Taxs 2012 TaxpayerAdvocate. Taxs 2012 irs. Taxs 2012 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Taxs 2012 Small Business and Self-Employed Tax Center. Taxs 2012 This online guide is a must for every small business owner or any taxpayer about to start a business. Taxs 2012  The information is updated during the year. Taxs 2012 Visit www. Taxs 2012 irs. Taxs 2012 gov/Businesses/Small-Businesses-&-Self-Employed. Taxs 2012 Prev  Up  Next   Home   More Online Publications
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The Taxs 2012

Taxs 2012 Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Taxs 2012 Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Taxs 2012 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Taxs 2012 See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Taxs 2012 For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Taxs 2012 See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Taxs 2012 The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Taxs 2012 70 for 2011. Taxs 2012 See Distribution of low-cost articles on page 8. Taxs 2012 The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Taxs 2012 See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Taxs 2012 The IRS has created a page on IRS. Taxs 2012 gov that includes information about Pub. Taxs 2012 598 at www. Taxs 2012 irs. Taxs 2012 gov/pub598. Taxs 2012 Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Taxs 2012 Such income is exempt even if the activity is a trade or business. Taxs 2012 However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Taxs 2012 This publication covers the rules for the tax on unrelated business income of exempt organizations. Taxs 2012 It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Taxs 2012 All section references in this publication are to the Internal Revenue Code. Taxs 2012 Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Taxs 2012 Comments and suggestions. Taxs 2012   We welcome your comments about this publication and your suggestions for future editions. Taxs 2012   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Taxs 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxs 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxs 2012   You can email us at taxforms@irs. Taxs 2012 gov. Taxs 2012 Please put “publications Comment” on the subject line. Taxs 2012 You can also send us comments from www. Taxs 2012 irs. Taxs 2012 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Taxs 2012 ”   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. Taxs 2012 Prev  Up  Next   Home   More Online Publications