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Amend 2011 Tax Return Form

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Amend 2011 Tax Return Form

Amend 2011 tax return form Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. Amend 2011 tax return form Installment sale, Installment reporting for sale of partnership interest. Amend 2011 tax return form Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. Amend 2011 tax return form C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. Amend 2011 tax return form , Capital interest. Amend 2011 tax return form Comments on publication, Comments and suggestions. Amend 2011 tax return form Contribution Basis of property, Basis of contributed property. Amend 2011 tax return form Built-in gain or loss, Allocations to account for built-in gain or loss. Amend 2011 tax return form Distribution of property, Distribution of contributed property to another partner. Amend 2011 tax return form Net precontribution gain, Net precontribution gain. Amend 2011 tax return form Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. Amend 2011 tax return form Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. Amend 2011 tax return form Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. Amend 2011 tax return form 8308, Information return required of partnership. Amend 2011 tax return form 8832, Organizations formed after 1996. Amend 2011 tax return form 8865, Contribution to foreign partnership. Amend 2011 tax return form G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. Amend 2011 tax return form Inventory items, substantially appreciated, Substantially appreciated inventory items. Amend 2011 tax return form L Liability Assumption of, Assumption of liability. Amend 2011 tax return form Partner's assumed by partnership, Partner's liabilities assumed by partnership. Amend 2011 tax return form Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. Amend 2011 tax return form Liquidation Constructive, Constructive liquidation. Amend 2011 tax return form Partner's interest, Complete liquidation of partner's interest. Amend 2011 tax return form Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. Amend 2011 tax return form M Marketable securities, Marketable securities treated as money. Amend 2011 tax return form N Notice group, TEFRA, Notice group. Amend 2011 tax return form Notice partner, TEFRA, Notice partner. Amend 2011 tax return form P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. Amend 2011 tax return form Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. Amend 2011 tax return form Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. Amend 2011 tax return form Liquidation of, Complete liquidation of partner's interest. Amend 2011 tax return form , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. Amend 2011 tax return form Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. Amend 2011 tax return form Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. Amend 2011 tax return form Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. Amend 2011 tax return form Capital interest, Capital interest. Amend 2011 tax return form Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. Amend 2011 tax return form Precontribution gain, Net precontribution gain. Amend 2011 tax return form Profits interest, Profits interest. Amend 2011 tax return form Publications (see Tax help) R Related person, Related person. Amend 2011 tax return form S Self-employed health insurance, Self-employed health insurance premiums. Amend 2011 tax return form Short period return, Short period return. Amend 2011 tax return form Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. Amend 2011 tax return form Suggestions for publication, Comments and suggestions. Amend 2011 tax return form T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. Amend 2011 tax return form TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. Amend 2011 tax return form Prev  Up     Home   More Online Publications
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Tax Information for Charitable Organizations

Life Cycle of a Public Charity/Private Foundation
Links to helpful information about points of intersection between charitable organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Exemption Requirements - 501(c)(3) Organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Application for Recognition of Exemption
Procedures for applying for exemption under Internal Revenue Section 501(c)(3).

Exempt Organizations - Required Filings
Federal annual tax filings for tax-exempt organizations.

Publication 4573, Group Exemptions
A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501.

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Tax Information for Churches and Religious Organizations
Tax Information for Churches and Religious Orgs

Tax Information for Contributors
Tax Information for Contributors

State Links
A collection of links to State government web sites with useful information for exempt organizations.

Web-Based Mini-Course - Deducting Charitable Contributions
A short course to help charities and contributors understand what is a deductible charitable contribution and what is not. Also covers amount and types of deductible contributions, what records to keep and how to report contributions.

Charitable Contributions - YouTube video
YouTube video on Charitable Contributions.

Page Last Reviewed or Updated: 20-Mar-2014

The Amend 2011 Tax Return Form

Amend 2011 tax return form Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Amend 2011 tax return form Tax questions. Amend 2011 tax return form Useful Items - You may want to see: Reminders Future developments. Amend 2011 tax return form  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Amend 2011 tax return form IRS. Amend 2011 tax return form gov/pub721. Amend 2011 tax return form Phased retirement. Amend 2011 tax return form   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Amend 2011 tax return form This new program will allow eligible employees to begin receiving annuity payments while working part-time. Amend 2011 tax return form For more information, go to the Office of Personnel Management (OPM) website at www. Amend 2011 tax return form opm. Amend 2011 tax return form gov. Amend 2011 tax return form Roth Thrift Savings Plan (TSP) balance. Amend 2011 tax return form  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Amend 2011 tax return form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Amend 2011 tax return form Qualified distributions from a Roth TSP are not included in your income. Amend 2011 tax return form See Thrift Savings Plan in Part II for more information. Amend 2011 tax return form Rollovers. Amend 2011 tax return form  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Amend 2011 tax return form See Rollover Rules in Part II. Amend 2011 tax return form Rollovers by surviving spouse. Amend 2011 tax return form  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Amend 2011 tax return form See Rollover Rules in Part II. Amend 2011 tax return form Thrift Savings Plan (TSP) beneficiary participant accounts. Amend 2011 tax return form  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Amend 2011 tax return form The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Amend 2011 tax return form Benefits for public safety officer's survivors. Amend 2011 tax return form  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Amend 2011 tax return form For more information, see Dependents of public safety officers in Part IV. Amend 2011 tax return form Uniformed services Thrift Savings Plan (TSP) accounts. Amend 2011 tax return form  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Amend 2011 tax return form This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Amend 2011 tax return form However, any earnings on those contributions are subject to tax when they are distributed. Amend 2011 tax return form The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Amend 2011 tax return form If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Amend 2011 tax return form You can get more information from the TSP website, www. Amend 2011 tax return form tsp. Amend 2011 tax return form gov, or the TSP Service Office. Amend 2011 tax return form Photographs of missing children. Amend 2011 tax return form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend 2011 tax return form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend 2011 tax return form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend 2011 tax return form Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Amend 2011 tax return form These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Amend 2011 tax return form Tax rules for annuity benefits. Amend 2011 tax return form   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Amend 2011 tax return form The rest of your benefits are taxable. Amend 2011 tax return form If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Amend 2011 tax return form If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Amend 2011 tax return form See Part II, Rules for Retirees . Amend 2011 tax return form Thrift Savings Plan. Amend 2011 tax return form   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Amend 2011 tax return form This plan is similar to private sector 401(k) plans. Amend 2011 tax return form You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Amend 2011 tax return form The contributions and earnings on them are not taxed until they are distributed to you. Amend 2011 tax return form Also the TSP offers a Roth TSP option. Amend 2011 tax return form Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Amend 2011 tax return form See Thrift Savings Plan in Part II. Amend 2011 tax return form Comments and suggestions. Amend 2011 tax return form   We welcome your comments about this publication and your suggestions for future editions. Amend 2011 tax return form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend 2011 tax return form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend 2011 tax return form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend 2011 tax return form   You can send your comments from www. Amend 2011 tax return form irs. Amend 2011 tax return form gov/formspubs/. Amend 2011 tax return form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amend 2011 tax return form   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. Amend 2011 tax return form Ordering forms and publications. Amend 2011 tax return form   Visit www. Amend 2011 tax return form irs. Amend 2011 tax return form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amend 2011 tax return form Internal Revenue Service 1201 N. Amend 2011 tax return form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend 2011 tax return form   If you have a tax question, check the information available on IRS. Amend 2011 tax return form gov or call 1-800-829-1040. Amend 2011 tax return form We cannot answer tax questions sent to either of the above addresses. Amend 2011 tax return form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amend 2011 tax return form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amend 2011 tax return form Prev  Up  Next   Home   More Online Publications