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Turbotax 2012 State Taxes

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Turbotax 2012 State Taxes

Turbotax 2012 state taxes 3. Turbotax 2012 state taxes   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. Turbotax 2012 state taxes Dual use of assets or facilities. Turbotax 2012 state taxes Exploitation of exempt functions. Turbotax 2012 state taxes ExamplesExceptions. Turbotax 2012 state taxes Excluded Trade or Business ActivitiesQualified sponsorship payment. Turbotax 2012 state taxes Advertising. Turbotax 2012 state taxes Exception for contingent payments. Turbotax 2012 state taxes Exception for periodicals. Turbotax 2012 state taxes Exception for conventions and trade shows. Turbotax 2012 state taxes Legal definition. Turbotax 2012 state taxes Legal where played. Turbotax 2012 state taxes No for-profit games where played. Turbotax 2012 state taxes Unrelated business income. Turbotax 2012 state taxes   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. Turbotax 2012 state taxes   Certain trade or business activities are not treated as an unrelated trade or business. Turbotax 2012 state taxes See Excluded Trade or Business Activities, later. Turbotax 2012 state taxes Trade or business. Turbotax 2012 state taxes   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. Turbotax 2012 state taxes An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. Turbotax 2012 state taxes   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. Turbotax 2012 state taxes Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. Turbotax 2012 state taxes Regularly conducted. Turbotax 2012 state taxes   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. Turbotax 2012 state taxes   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. Turbotax 2012 state taxes The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. Turbotax 2012 state taxes However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. Turbotax 2012 state taxes Not substantially related. Turbotax 2012 state taxes    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). Turbotax 2012 state taxes Whether an activity contributes importantly depends in each case on the facts involved. Turbotax 2012 state taxes   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. Turbotax 2012 state taxes For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. Turbotax 2012 state taxes The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. Turbotax 2012 state taxes   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. Turbotax 2012 state taxes Selling of products of exempt functions. Turbotax 2012 state taxes   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. Turbotax 2012 state taxes Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. Turbotax 2012 state taxes   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. Turbotax 2012 state taxes For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. Turbotax 2012 state taxes But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. Turbotax 2012 state taxes , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. Turbotax 2012 state taxes Dual use of assets or facilities. Turbotax 2012 state taxes   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. Turbotax 2012 state taxes The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. Turbotax 2012 state taxes   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. Turbotax 2012 state taxes The theater is a principal feature of the museum and operates continuously while the museum is open to the public. Turbotax 2012 state taxes If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. Turbotax 2012 state taxes   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. Turbotax 2012 state taxes Exploitation of exempt functions. Turbotax 2012 state taxes   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. Turbotax 2012 state taxes When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. Turbotax 2012 state taxes Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. Turbotax 2012 state taxes   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. Turbotax 2012 state taxes Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. Turbotax 2012 state taxes Sales commissions. Turbotax 2012 state taxes   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. Turbotax 2012 state taxes Artists' facilities. Turbotax 2012 state taxes   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. Turbotax 2012 state taxes These two activities do not contribute importantly to accomplishing the organization's exempt purpose. Turbotax 2012 state taxes Therefore, they are unrelated trades or businesses. Turbotax 2012 state taxes Membership list sales. Turbotax 2012 state taxes   An exempt educational organization regularly sells membership mailing lists to business firms. Turbotax 2012 state taxes This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. Turbotax 2012 state taxes Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. Turbotax 2012 state taxes Hospital facilities. Turbotax 2012 state taxes   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. Turbotax 2012 state taxes The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. Turbotax 2012 state taxes The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. Turbotax 2012 state taxes   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. Turbotax 2012 state taxes These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. Turbotax 2012 state taxes Book publishing. Turbotax 2012 state taxes   An exempt organization engages primarily in activities that further its exempt purposes. Turbotax 2012 state taxes It also owns the publication rights to a book that does not relate to any of its exempt purposes. Turbotax 2012 state taxes The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. Turbotax 2012 state taxes These activities constitute a trade or business regularly conducted. Turbotax 2012 state taxes Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. Turbotax 2012 state taxes   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. Turbotax 2012 state taxes See Royalties under Exclusions in chapter 4. Turbotax 2012 state taxes School handicraft shop. Turbotax 2012 state taxes   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. Turbotax 2012 state taxes The students are paid a percentage of the sales price. Turbotax 2012 state taxes In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. Turbotax 2012 state taxes The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. Turbotax 2012 state taxes Although many local participants are former students of the school, any qualified person may participate in the program. Turbotax 2012 state taxes The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. Turbotax 2012 state taxes School facilities. Turbotax 2012 state taxes   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. Turbotax 2012 state taxes During the summer, the school operates a tennis club open to the general public. Turbotax 2012 state taxes Employees of the school run the club, including collecting membership fees and scheduling court time. Turbotax 2012 state taxes   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. Turbotax 2012 state taxes The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. Turbotax 2012 state taxes   In both situations, the exempt purpose is the advancement of education. Turbotax 2012 state taxes Furnishing tennis facilities in the manner described does not further that exempt purpose. Turbotax 2012 state taxes These activities are unrelated trades or businesses. Turbotax 2012 state taxes However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. Turbotax 2012 state taxes See Rents under Exclusions in chapter 4. Turbotax 2012 state taxes Services provided with lease. Turbotax 2012 state taxes   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. Turbotax 2012 state taxes Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. Turbotax 2012 state taxes It also provides dressing room, linen, and stadium security services for the professional team. Turbotax 2012 state taxes   Leasing of the stadium is an unrelated trade or business. Turbotax 2012 state taxes In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. Turbotax 2012 state taxes Therefore, the income from this lease is rent from real property and unrelated business taxable income. Turbotax 2012 state taxes Broadcasting rights. Turbotax 2012 state taxes   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. Turbotax 2012 state taxes Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. Turbotax 2012 state taxes An athletic program is considered an integral part of the educational process of a university. Turbotax 2012 state taxes   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. Turbotax 2012 state taxes Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. Turbotax 2012 state taxes Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. Turbotax 2012 state taxes   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. Turbotax 2012 state taxes The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. Turbotax 2012 state taxes   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. Turbotax 2012 state taxes The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. Turbotax 2012 state taxes Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. Turbotax 2012 state taxes Yearbook advertising. Turbotax 2012 state taxes   An exempt organization receives income from the sale of advertising in its annual yearbook. Turbotax 2012 state taxes The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. Turbotax 2012 state taxes This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. Turbotax 2012 state taxes This advertising activity is an unrelated trade or business. Turbotax 2012 state taxes Pet boarding and grooming services. Turbotax 2012 state taxes   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. Turbotax 2012 state taxes These activities do not contribute importantly to its purpose of preventing cruelty to animals. Turbotax 2012 state taxes Museum eating facilities. Turbotax 2012 state taxes   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. Turbotax 2012 state taxes Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. Turbotax 2012 state taxes The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. Turbotax 2012 state taxes Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. Turbotax 2012 state taxes Halfway house workshop. Turbotax 2012 state taxes   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. Turbotax 2012 state taxes The profits are applied to the operating costs of the halfway house. Turbotax 2012 state taxes The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. Turbotax 2012 state taxes Travel tour programs. Turbotax 2012 state taxes   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose for which tax exemption was granted to the organization. Turbotax 2012 state taxes Example 1. Turbotax 2012 state taxes A tax-exempt university alumni association provides a travel tour program for its members and their families. Turbotax 2012 state taxes The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. Turbotax 2012 state taxes It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. Turbotax 2012 state taxes The organization provides an employee for each tour as a tour leader. Turbotax 2012 state taxes There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. Turbotax 2012 state taxes By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. Turbotax 2012 state taxes Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. Turbotax 2012 state taxes Therefore, the sale of the travel tours is an unrelated trade or business. Turbotax 2012 state taxes Example 2. Turbotax 2012 state taxes A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. Turbotax 2012 state taxes These tours are conducted by teachers and others certified by the state board of education. Turbotax 2012 state taxes The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. Turbotax 2012 state taxes A tour's study program consists of instruction on subjects related to the location being visited on the tour. Turbotax 2012 state taxes Each tour group brings along a library of material related to the subjects being studied on the tour. Turbotax 2012 state taxes During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. Turbotax 2012 state taxes Examinations are given at the end of each tour. Turbotax 2012 state taxes The state board of education awards academic credit for tour participation. Turbotax 2012 state taxes Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. Turbotax 2012 state taxes Insurance programs. Turbotax 2012 state taxes   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. Turbotax 2012 state taxes Exceptions. Turbotax 2012 state taxes   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. Turbotax 2012 state taxes Magazine publishing. Turbotax 2012 state taxes   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. Turbotax 2012 state taxes   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. Turbotax 2012 state taxes This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. Turbotax 2012 state taxes   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. Turbotax 2012 state taxes Directory of members. Turbotax 2012 state taxes   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. Turbotax 2012 state taxes Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. Turbotax 2012 state taxes The directory contains no commercial advertisement and is sold only to the organization's members. Turbotax 2012 state taxes   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. Turbotax 2012 state taxes Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. Turbotax 2012 state taxes The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. Turbotax 2012 state taxes This directory differs from the publication discussed next because of its noncommercial characteristics. Turbotax 2012 state taxes Sales of advertising space. Turbotax 2012 state taxes   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. Turbotax 2012 state taxes The journal is distributed without charge, mainly to the organization's members. Turbotax 2012 state taxes   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. Turbotax 2012 state taxes Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. Turbotax 2012 state taxes A business firm identified in a separate space is further identified in an Index of Advertisers. Turbotax 2012 state taxes   The organization solicits advertising by personal contacts. Turbotax 2012 state taxes Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. Turbotax 2012 state taxes The organization also solicits advertising in form letters appealing for corporate and personal contributions. Turbotax 2012 state taxes   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. Turbotax 2012 state taxes Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. Turbotax 2012 state taxes Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. Turbotax 2012 state taxes However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. Turbotax 2012 state taxes In that case, other factors should also be considered in determining whether a commercial benefit can be expected. Turbotax 2012 state taxes Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. Turbotax 2012 state taxes   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. Turbotax 2012 state taxes However, the purchaser of a listing cannot expect more than an inconsequential benefit. Turbotax 2012 state taxes Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. Turbotax 2012 state taxes Publishing legal notices. Turbotax 2012 state taxes   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. Turbotax 2012 state taxes The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. Turbotax 2012 state taxes The state designated the bar association's journal as the place to publish the required notices. Turbotax 2012 state taxes   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. Turbotax 2012 state taxes Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. Turbotax 2012 state taxes Therefore, the advertising income is unrelated trade or business income. Turbotax 2012 state taxes   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. Turbotax 2012 state taxes This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. Turbotax 2012 state taxes Therefore, the publishing of legal notices does not constitute an unrelated trade or business. Turbotax 2012 state taxes Museum greeting card sales. Turbotax 2012 state taxes    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. Turbotax 2012 state taxes Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. Turbotax 2012 state taxes The cards contain appropriate greetings and are personalized on request. Turbotax 2012 state taxes   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. Turbotax 2012 state taxes It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. Turbotax 2012 state taxes As a result, a large number of cards are sold at a significant profit. Turbotax 2012 state taxes   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. Turbotax 2012 state taxes The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. Turbotax 2012 state taxes The cards may encourage more people to visit the museum itself to share in its educational programs. Turbotax 2012 state taxes The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. Turbotax 2012 state taxes Therefore, these sales activities are not an unrelated trade or business. Turbotax 2012 state taxes Museum shop. Turbotax 2012 state taxes   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. Turbotax 2012 state taxes   The shop also rents originals or reproductions of paintings contained in its collection. Turbotax 2012 state taxes All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. Turbotax 2012 state taxes   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. Turbotax 2012 state taxes   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. Turbotax 2012 state taxes The same is true for the sale of literature relating to art. Turbotax 2012 state taxes Therefore, these sales activities are not an unrelated trade or business. Turbotax 2012 state taxes   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. Turbotax 2012 state taxes The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. Turbotax 2012 state taxes Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. Turbotax 2012 state taxes Therefore, these sales are an unrelated trade or business. Turbotax 2012 state taxes Business league's parking and bus services. Turbotax 2012 state taxes   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. Turbotax 2012 state taxes It also operates, as an insubstantial part of its activities, a park and shop plan. Turbotax 2012 state taxes   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. Turbotax 2012 state taxes The merchants cannot offer free or discount parking or bus fares to their customers. Turbotax 2012 state taxes   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. Turbotax 2012 state taxes Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. Turbotax 2012 state taxes   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. Turbotax 2012 state taxes That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. Turbotax 2012 state taxes   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. Turbotax 2012 state taxes This provides a particular service to individual members of the organization and does not further its exempt purpose. Turbotax 2012 state taxes Therefore, operating the park and shop plan is an unrelated trade or business. Turbotax 2012 state taxes Youth residence. Turbotax 2012 state taxes   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. Turbotax 2012 state taxes The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. Turbotax 2012 state taxes The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. Turbotax 2012 state taxes The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. Turbotax 2012 state taxes Health club program. Turbotax 2012 state taxes   An exempt charitable organization's purpose is to provide for the welfare of young people. Turbotax 2012 state taxes The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. Turbotax 2012 state taxes Nominal annual dues are charged for membership in the organization and use of the facilities. Turbotax 2012 state taxes   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. Turbotax 2012 state taxes The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. Turbotax 2012 state taxes   The health club program is in addition to the general physical fitness program of the organization. Turbotax 2012 state taxes Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. Turbotax 2012 state taxes Miniature golf course. Turbotax 2012 state taxes   An exempt youth welfare organization operates a miniature golf course that is open to the general public. Turbotax 2012 state taxes The course, which is managed by salaried employees, is substantially similar to commercial courses. Turbotax 2012 state taxes The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. Turbotax 2012 state taxes   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. Turbotax 2012 state taxes Sales of hearing aids. Turbotax 2012 state taxes   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. Turbotax 2012 state taxes This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. Turbotax 2012 state taxes It is not an unrelated trade or business. Turbotax 2012 state taxes Nonpatient laboratory testing. Turbotax 2012 state taxes   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. Turbotax 2012 state taxes However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. Turbotax 2012 state taxes Selling endorsements. Turbotax 2012 state taxes   An exempt scientific organization enjoys an excellent reputation in the field of biological research. Turbotax 2012 state taxes It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. Turbotax 2012 state taxes Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. Turbotax 2012 state taxes Accordingly, the sale of endorsements is an unrelated trade or business. Turbotax 2012 state taxes Sponsoring entertainment events. Turbotax 2012 state taxes   An exempt university has a regular faculty and a regularly enrolled student body. Turbotax 2012 state taxes During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. Turbotax 2012 state taxes Members of the general public also are admitted. Turbotax 2012 state taxes The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. Turbotax 2012 state taxes Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. Turbotax 2012 state taxes Therefore, the activity is not an unrelated trade or business. Turbotax 2012 state taxes Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. Turbotax 2012 state taxes Volunteer workforce. Turbotax 2012 state taxes   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. Turbotax 2012 state taxes Example 1. Turbotax 2012 state taxes A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. Turbotax 2012 state taxes Example 2. Turbotax 2012 state taxes A volunteer fire company conducts weekly public dances. Turbotax 2012 state taxes Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. Turbotax 2012 state taxes However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. Turbotax 2012 state taxes Convenience of members. Turbotax 2012 state taxes   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. Turbotax 2012 state taxes For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. Turbotax 2012 state taxes Qualified sponsorship activities. Turbotax 2012 state taxes   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. Turbotax 2012 state taxes Qualified sponsorship payment. Turbotax 2012 state taxes   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. Turbotax 2012 state taxes “Use or acknowledgment” does not include advertising the sponsor's products or services. Turbotax 2012 state taxes The organization's activities include all its activities, whether or not related to its exempt purposes. Turbotax 2012 state taxes   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. Turbotax 2012 state taxes   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. Turbotax 2012 state taxes Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. Turbotax 2012 state taxes Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. Turbotax 2012 state taxes   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. Turbotax 2012 state taxes   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. Turbotax 2012 state taxes For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. Turbotax 2012 state taxes Advertising. Turbotax 2012 state taxes   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. Turbotax 2012 state taxes For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Turbotax 2012 state taxes   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. Turbotax 2012 state taxes   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. Turbotax 2012 state taxes In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. Turbotax 2012 state taxes Exception for contingent payments. Turbotax 2012 state taxes   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. Turbotax 2012 state taxes However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. Turbotax 2012 state taxes Exception for periodicals. Turbotax 2012 state taxes   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. Turbotax 2012 state taxes For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. Turbotax 2012 state taxes It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). Turbotax 2012 state taxes   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. Turbotax 2012 state taxes See Sales of advertising space under Examples, earlier in this chapter. Turbotax 2012 state taxes Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Turbotax 2012 state taxes Exception for conventions and trade shows. Turbotax 2012 state taxes   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. Turbotax 2012 state taxes The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. Turbotax 2012 state taxes Selling donated merchandise. Turbotax 2012 state taxes   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. Turbotax 2012 state taxes For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. Turbotax 2012 state taxes Employee association sales. Turbotax 2012 state taxes   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. Turbotax 2012 state taxes This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. Turbotax 2012 state taxes Bingo games. Turbotax 2012 state taxes   Certain bingo games are not included in the term “unrelated trade or business. Turbotax 2012 state taxes ” To qualify for this exclusion, the bingo game must meet the following requirements. Turbotax 2012 state taxes It meets the legal definition of bingo. Turbotax 2012 state taxes It is legal where it is played. Turbotax 2012 state taxes It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. Turbotax 2012 state taxes Legal definition. Turbotax 2012 state taxes   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. Turbotax 2012 state taxes   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. Turbotax 2012 state taxes For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. Turbotax 2012 state taxes Legal where played. Turbotax 2012 state taxes   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. Turbotax 2012 state taxes The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. Turbotax 2012 state taxes No for-profit games where played. Turbotax 2012 state taxes   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. Turbotax 2012 state taxes Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. Turbotax 2012 state taxes Example. Turbotax 2012 state taxes Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. Turbotax 2012 state taxes In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. Turbotax 2012 state taxes Several for-profit organizations conduct nightly games. Turbotax 2012 state taxes Y conducts weekly bingo games in city S, while X conducts weekly games in county R. Turbotax 2012 state taxes Since state law confines the for-profit organizations to city S, local jurisdiction controls. Turbotax 2012 state taxes Y's bingo games conducted in city S are an unrelated trade or business. Turbotax 2012 state taxes However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. Turbotax 2012 state taxes Gambling activities other than bingo. Turbotax 2012 state taxes   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. Turbotax 2012 state taxes Pole rentals. Turbotax 2012 state taxes   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). Turbotax 2012 state taxes A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. Turbotax 2012 state taxes For this purpose, the term rental includes any sale of the right to use the pole (or other structure). Turbotax 2012 state taxes Distribution of low cost articles. Turbotax 2012 state taxes   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. Turbotax 2012 state taxes This applies to organizations described in section 501 that are eligible to receive charitable contributions. Turbotax 2012 state taxes   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. Turbotax 2012 state taxes   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. Turbotax 2012 state taxes The maximum cost of a low cost article is $9. Turbotax 2012 state taxes 70 for 2011. Turbotax 2012 state taxes The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. Turbotax 2012 state taxes Exchange or rental of member lists. Turbotax 2012 state taxes   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. Turbotax 2012 state taxes Hospital services. Turbotax 2012 state taxes   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. Turbotax 2012 state taxes This exclusion applies only to services described in section 501(e)(1)(A). Turbotax 2012 state taxes Public entertainment activity. Turbotax 2012 state taxes   An unrelated trade or business does not include a qualified public entertainment activity. Turbotax 2012 state taxes A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. Turbotax 2012 state taxes   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. Turbotax 2012 state taxes   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. Turbotax 2012 state taxes Its conducting qualified public entertainment activities will not affect determination of its exempt status. Turbotax 2012 state taxes Convention or trade show activity. Turbotax 2012 state taxes   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. Turbotax 2012 state taxes   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. Turbotax 2012 state taxes   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). Turbotax 2012 state taxes The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. Turbotax 2012 state taxes   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. Turbotax 2012 state taxes For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. Turbotax 2012 state taxes    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. Turbotax 2012 state taxes The trade show itself must be a qualified convention and trade show activity. Turbotax 2012 state taxes The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. Turbotax 2012 state taxes Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. Turbotax 2012 state taxes Prev  Up  Next   Home   More Online Publications
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Understanding Your CP210/CP220 Notice

We made change(s) for the tax year specified on the notice.


What you need to do

  • Read your notice carefully - it explains the changes we made to your tax account.
  • If you agree, make your payment (if you have a balance) by your due date. Go to the payments page to find out more about your payment options.
  • If you disagree, contact us at the toll-free number on the top right corner of your notice.
  • Correct the copy of your tax return that you kept for your records.

You may want to


Answers to Common Questions

Q. The notice says "Based on the information you provided, we changed your 200X Form XXXX to correct your...", but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?

A. Please contact us at the number listed on the top right corner of your notice for specific information about your tax return. 

Q. What do I say when I call the IRS?

A. Mention that you received a CP210 or CP 220 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call. 

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice. 

Q. What happens if I can't pay the full amount I owe?

A. See if you may be able to set up a payment plan through our Online Payment Agreement Application

Q. Am I charged interest on the money I owe?

A. If you don't full pay the amount you owe by the date on your notice, interest will accrue on the unpaid balance after that date. 

Q. Will I receive a penalty if I can't pay the full amount?

A. Yes, you'll receive a late payment penalty if you did not pay the tax in full. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty. 

Q. What if I'm due a refund and haven't received it within 2-3 weeks?

A. If you don't owe other taxes or debts we're required to collect, such as child support, and 3 weeks have lapsed, call us at the toll-free number listed on the top right corner of your notice. 

Q. Will I receive information about the interest that I need to report on my next tax return?

A. If you were paid $10 or more in interest, you'll receive a Form 1099-INT from IRS by January 31st of next year. Please note, even if the interest amount paid to you is less than $10, you must report this amount on your tax return. 

Q. What if I need to make another correction to my account?

A. You'll need to file an amended return. 

Q. What if I have tried to get answers and after contacting IRS several times have not been successful?

A. Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059. 

Q. What if I think I’m a victim of identity theft?

A. Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

  • Consider filing your taxes electronically in the future if you did not file this return electronically. Filing online can help you avoid mistakes. Learn more about e-file.

 

 

Page Last Reviewed or Updated: 27-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Turbotax 2012 State Taxes

Turbotax 2012 state taxes Index A Assistance (see Tax help) F Free tax services, Free help with your tax return. Turbotax 2012 state taxes H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications