Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2011 Tax Form 1040ez

H&r Block Free FilingFile An Amended Return2011 Federal Income Tax 1040ezAarp Tax Help Locations1040ez For 2010 Tax YearAmending A Federal Tax ReturnTaxact 2008 Free DownloadFree State Tax FormsAmend My 2012 Tax ReturnAmended 2012 Tax Return1040 Tax Forms For 2011I Need To File My State Taxes OnlyHow Do I File My Taxes For Last YearTurbotax Free1040ez Free FilingH&r Block Free StateFirst Time Filing Taxes College StudentIs It Too Late To File 2012 Tax ReturnIrs Efile 2012Irs E FileHow To Fill Out A 1040x Form For The IrsFiling State Tax Return Only1040aTax Forms For 20111040nr Online FilingFree EfileWhere Do I File My State Taxes For FreeIrs1040ezCan I Amend My Tax Return OnlineFiling Taxes For Free2010 Form 1040 EzTaxes For 20121040ez 2010Tax Forms 2011Freetaxusa 2012E File State Taxes OnlyE File 2012 Taxes For FreeOnline Tax Filing 1040nrPast Year TaxesFree Federal & State E-file

2011 Tax Form 1040ez

2011 tax form 1040ez 9. 2011 tax form 1040ez   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). 2011 tax form 1040ez Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). 2011 tax form 1040ez The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. 2011 tax form 1040ez After completing the worksheets, you should maintain them with your 403(b) records for that year. 2011 tax form 1040ez Do not attach them to your tax return. 2011 tax form 1040ez At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. 2011 tax form 1040ez If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. 2011 tax form 1040ez If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. 2011 tax form 1040ez When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. 2011 tax form 1040ez Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. 2011 tax form 1040ez By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. 2011 tax form 1040ez Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. 2011 tax form 1040ez At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. 2011 tax form 1040ez This means refiguring your limit based on your actual compensation figures for the year. 2011 tax form 1040ez This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. 2011 tax form 1040ez Available Worksheets The following worksheets have been provided to help you figure your MAC. 2011 tax form 1040ez Worksheet A. 2011 tax form 1040ez Cost of Incidental Life Insurance. 2011 tax form 1040ez Worksheet B. 2011 tax form 1040ez Includible Compensation for Your Most Recent Year of Service Worksheet C. 2011 tax form 1040ez Limit on Catch-Up Contributions. 2011 tax form 1040ez ??? Worksheet 1. 2011 tax form 1040ez Maximum Amount Contributable (MAC). 2011 tax form 1040ez Worksheet A. 2011 tax form 1040ez Cost of Incidental Life Insurance Note. 2011 tax form 1040ez Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. 2011 tax form 1040ez This amount will be used to figure includible compensation for your most recent year of service. 2011 tax form 1040ez 1. 2011 tax form 1040ez Enter the value of the contract (amount payable upon your death) 1. 2011 tax form 1040ez   2. 2011 tax form 1040ez Enter the cash value in the contract at the end of the year 2. 2011 tax form 1040ez   3. 2011 tax form 1040ez Subtract line 2 from line 1. 2011 tax form 1040ez This is the value of your current life insurance protection 3. 2011 tax form 1040ez   4. 2011 tax form 1040ez Enter your age on your birthday nearest the beginning of the policy year 4. 2011 tax form 1040ez   5. 2011 tax form 1040ez Enter the 1-year term premium for $1,000 of life insurance based on your age. 2011 tax form 1040ez (From Figure 3-1) 5. 2011 tax form 1040ez   6. 2011 tax form 1040ez Divide line 3 by $1,000 6. 2011 tax form 1040ez   7. 2011 tax form 1040ez Multiply line 6 by line 5. 2011 tax form 1040ez This is the cost of your incidental life insurance 7. 2011 tax form 1040ez   Worksheet B. 2011 tax form 1040ez Includible Compensation for Your Most Recent Year of Service1 Note. 2011 tax form 1040ez Use this worksheet to figure includible compensation for your most recent year of service. 2011 tax form 1040ez 1. 2011 tax form 1040ez Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. 2011 tax form 1040ez   2. 2011 tax form 1040ez Enter elective deferrals excluded from your gross income for your most recent year of service2 2. 2011 tax form 1040ez   3. 2011 tax form 1040ez Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. 2011 tax form 1040ez   4. 2011 tax form 1040ez Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. 2011 tax form 1040ez   5. 2011 tax form 1040ez Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. 2011 tax form 1040ez   6. 2011 tax form 1040ez Enter your foreign earned income exclusion for your most recent year of service 6. 2011 tax form 1040ez   7. 2011 tax form 1040ez Add lines 1, 2, 3, 4, 5, and 6 7. 2011 tax form 1040ez   8. 2011 tax form 1040ez Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. 2011 tax form 1040ez   9. 2011 tax form 1040ez Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. 2011 tax form 1040ez   10. 2011 tax form 1040ez Add lines 8 and 9 10. 2011 tax form 1040ez   11. 2011 tax form 1040ez Subtract line 10 from line 7. 2011 tax form 1040ez This is your includible compensation for your most recent year of service 11. 2011 tax form 1040ez   1Use estimated amounts if figuring includible compensation before the end of the year. 2011 tax form 1040ez  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. 2011 tax form 1040ez Worksheet C. 2011 tax form 1040ez Limit on Catch-Up Contributions Note. 2011 tax form 1040ez If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. 2011 tax form 1040ez 1. 2011 tax form 1040ez Maximum catch-up contributions 1. 2011 tax form 1040ez $5,500 2. 2011 tax form 1040ez Enter your includible compensation for your most recent year of service 2. 2011 tax form 1040ez   3. 2011 tax form 1040ez Enter your elective deferrals 3. 2011 tax form 1040ez   4. 2011 tax form 1040ez Subtract line 3 from line 2 4. 2011 tax form 1040ez   5. 2011 tax form 1040ez Enter the lesser of line 1 or line 4. 2011 tax form 1040ez This is your limit on catch-up contributions 5. 2011 tax form 1040ez   Worksheet 1. 2011 tax form 1040ez Maximum Amount Contributable (MAC) Note. 2011 tax form 1040ez Use this worksheet to figure your MAC. 2011 tax form 1040ez Part I. 2011 tax form 1040ez Limit on Annual Additions     1. 2011 tax form 1040ez Enter your includible compensation for your most recent year of service 1. 2011 tax form 1040ez   2. 2011 tax form 1040ez Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. 2011 tax form 1040ez   3. 2011 tax form 1040ez Enter the lesser of line 1 or line 2. 2011 tax form 1040ez This is your limit on annual additions 3. 2011 tax form 1040ez     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. 2011 tax form 1040ez     Part II. 2011 tax form 1040ez Limit on Elective Deferrals     4. 2011 tax form 1040ez Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. 2011 tax form 1040ez     Note. 2011 tax form 1040ez If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. 2011 tax form 1040ez If not, enter zero (-0-) on line 16 and go to line 17. 2011 tax form 1040ez     5. 2011 tax form 1040ez Amount per year of service 5. 2011 tax form 1040ez $ 5,000 6. 2011 tax form 1040ez Enter your years of service 6. 2011 tax form 1040ez   7. 2011 tax form 1040ez Multiply line 5 by line 6 7. 2011 tax form 1040ez   8. 2011 tax form 1040ez Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. 2011 tax form 1040ez   9. 2011 tax form 1040ez Subtract line 8 from line 7. 2011 tax form 1040ez If zero or less, enter zero (-0-) 9. 2011 tax form 1040ez   10. 2011 tax form 1040ez Maximum increase in limit for long service 10. 2011 tax form 1040ez $15,000 11. 2011 tax form 1040ez Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. 2011 tax form 1040ez   12. 2011 tax form 1040ez Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. 2011 tax form 1040ez   13. 2011 tax form 1040ez Add line 11 and line 12 13. 2011 tax form 1040ez   14. 2011 tax form 1040ez Subtract line 13 from line 10 14. 2011 tax form 1040ez   15. 2011 tax form 1040ez Maximum additional contributions 15. 2011 tax form 1040ez $ 3,000 16. 2011 tax form 1040ez Enter the least of lines 9, 14, or 15. 2011 tax form 1040ez This is your increase in the limit for long service 16. 2011 tax form 1040ez   17. 2011 tax form 1040ez Add lines 4 and 16. 2011 tax form 1040ez This is your limit on elective deferrals 17. 2011 tax form 1040ez     Part III. 2011 tax form 1040ez Maximum Amount Contributable     18. 2011 tax form 1040ez If you had only nonelective contributions, enter the amount from line 3. 2011 tax form 1040ez This is your MAC. 2011 tax form 1040ez    If you had only elective deferrals, enter the lesser of lines 3 or 17. 2011 tax form 1040ez This is your MAC. 2011 tax form 1040ez    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. 2011 tax form 1040ez This is your MAC. 2011 tax form 1040ez (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. 2011 tax form 1040ez ) 18. 2011 tax form 1040ez   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. 2011 tax form 1040ez You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. 2011 tax form 1040ez Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP259G Notice

We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 1120-POL immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which organizations must file a Form 1120-POL?
A political organization, whether or not it is tax-exempt, must file Form 1120-POL if it has taxable income for any year in excess of the $100 specific deduction allowed under section 527. An exempt organization that is not a political organization must file Form 1120-POL if it is treated as having political organization taxable income under section 527(f)(1).

When is Form 1120-POL due?
Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. Thus, for a calendar year taxpayer, Form 1120-POL is due on March 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.

More information can be found at Political Organizations - Annual Income Tax Returns.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259G, Page 1

Notice CP259G, Page 2

Notice CP259G, Page 3

Notice CP259G, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The 2011 Tax Form 1040ez

2011 tax form 1040ez 10. 2011 tax form 1040ez   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 2011 tax form 1040ez The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 2011 tax form 1040ez Definition of indoor tanning services. 2011 tax form 1040ez   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 2011 tax form 1040ez The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 2011 tax form 1040ez See regulations section 49. 2011 tax form 1040ez 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 2011 tax form 1040ez File Form 720. 2011 tax form 1040ez   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 2011 tax form 1040ez If the tax is not collected for any reason, the collector is liable for the tax. 2011 tax form 1040ez The collector is not required to make semimonthly deposits of the tax. 2011 tax form 1040ez Prev  Up  Next   Home   More Online Publications