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Amended Us Individual Income Tax Return

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Amended Us Individual Income Tax Return

Amended us individual income tax return Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. Amended us individual income tax return Explican cuáles ingresos están y cuáles no están sujetos a impuestos. Amended us individual income tax return Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. Amended us individual income tax return Table of Contents 5. Amended us individual income tax return   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. Amended us individual income tax return Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. Amended us individual income tax return   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Amended us individual income tax return Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Amended us individual income tax return Declaración final. Amended us individual income tax return Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. Amended us individual income tax return   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. Amended us individual income tax return Cuenta de custodia para su hijo. Amended us individual income tax return Multa por no facilitar un SSN. Amended us individual income tax return Cómo se declara la retención adicional. Amended us individual income tax return Cuenta de ahorros con uno de los padres como fideicomisario. Amended us individual income tax return Intereses que no se declaran en el Formulario 1099-INT. Amended us individual income tax return Nominatarios. Amended us individual income tax return Cantidad incorrecta. Amended us individual income tax return Requisito de declarar ciertos datos. Amended us individual income tax return Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. Amended us individual income tax return Préstamo para invertir en un certificado de depósito. Amended us individual income tax return Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. Amended us individual income tax return Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). Amended us individual income tax return Cómo declarar los intereses exentos de impuesto. Amended us individual income tax return Intereses de bonos de ahorro de los EE. Amended us individual income tax return UU. Amended us individual income tax return declarados anteriormente. Amended us individual income tax return 8. Amended us individual income tax return   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Amended us individual income tax return Cómo se le informa del impuesto retenido. Amended us individual income tax return Nominatarios. Amended us individual income tax return Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Amended us individual income tax return Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Amended us individual income tax return Tratamiento del impuesto mínimo alternativo. Amended us individual income tax return Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Amended us individual income tax return 9. Amended us individual income tax return   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. Amended us individual income tax return Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. Amended us individual income tax return Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. Amended us individual income tax return   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. Amended us individual income tax return Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). Amended us individual income tax return Beneficios de la jubilación del gobierno federal. Amended us individual income tax return Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Amended us individual income tax return Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. Amended us individual income tax return Exclusión no limitada al costo. Amended us individual income tax return Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Amended us individual income tax return Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. Amended us individual income tax return   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. Amended us individual income tax return   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. Amended us individual income tax return Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. Amended us individual income tax return Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. Amended us individual income tax return Método 2. Amended us individual income tax return RegalíasAgotamiento. Amended us individual income tax return Carbón y mineral de hierro. Amended us individual income tax return Venta de participación de bienes. Amended us individual income tax return Parte de una futura producción vendida. Amended us individual income tax return Beneficios por DesempleoTipos de compensación por desempleo. Amended us individual income tax return Programa gubernamental. Amended us individual income tax return Reintegro de compensación por desempleo. Amended us individual income tax return Retención de impuestos. Amended us individual income tax return Reintegro de beneficios. Amended us individual income tax return Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. Amended us individual income tax return Deducción por costos relativos a una demanda por discriminación ilegal. Amended us individual income tax return Medidas de ahorro de energía. Amended us individual income tax return Unidad habitable. Amended us individual income tax return Ingreso actual que se requiere distribuir. Amended us individual income tax return Ingreso actual que no se requiere distribuir. Amended us individual income tax return Cómo hacer la declaración. Amended us individual income tax return Pérdidas. Amended us individual income tax return Fideicomiso de un cesionario. Amended us individual income tax return Remuneración para personas que no son empleados. Amended us individual income tax return Director de una sociedad anónima. Amended us individual income tax return Representante personal. Amended us individual income tax return Administrador de una ocupación o negocio de patrimonio en quiebra. Amended us individual income tax return Notario público. Amended us individual income tax return Funcionario de distrito electoral. Amended us individual income tax return Pagos por complejidad del cuidado. Amended us individual income tax return Mantenimiento del espacio en el hogar. Amended us individual income tax return Declaración de pagos sujetos a impuestos. Amended us individual income tax return Loterías y rifas. Amended us individual income tax return Formulario W-2G. Amended us individual income tax return Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. Amended us individual income tax return Pensión o arreglo IRA heredado. Amended us individual income tax return Recompensas o bonificaciones para empleados. Amended us individual income tax return Premio Pulitzer, Premio Nobel y premios similares. Amended us individual income tax return Pago por servicios. Amended us individual income tax return Pagos del Departamento de Asuntos de Veteranos (VA). Amended us individual income tax return Premios. Amended us individual income tax return Indemnización por huelga y cierre patronal. Amended us individual income tax return Prev  Up  Next   Home   More Online Publications
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The Amended Us Individual Income Tax Return

Amended us individual income tax return 2. Amended us individual income tax return   Filing Requirements and Required Disclosures Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Annual Information ReturnsSupporting Organization Annual Information Return Unrelated Business Income Tax ReturnEstimated tax. Amended us individual income tax return Employment Tax ReturnsException. Amended us individual income tax return FUTA tax exception. Amended us individual income tax return FICA tax exemption election. Amended us individual income tax return Revoking the election. Amended us individual income tax return Definitions. Amended us individual income tax return Effect on employees. Amended us individual income tax return Political Organization Income Tax ReturnExempt function. Amended us individual income tax return Political organization taxable income. Amended us individual income tax return Separate fund. Amended us individual income tax return Failure to file. Amended us individual income tax return Failure to pay on time. Amended us individual income tax return Reporting Requirements for a Political OrganizationForm 8871 Form 8872 Donee Information ReturnCharitable deduction property. Amended us individual income tax return Publicly traded securities. Amended us individual income tax return Exceptions. Amended us individual income tax return Form 8283. Amended us individual income tax return Information Provided to DonorsDisclosure of Quid Pro Quo Contributions Acknowledgment of Charitable Contributions of $250 or More Acknowledgment of Vehicle Contribution Qualified Intellectual Property Report of Cash Received Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting FormsAnnual Information Return Public Inspection of Exemption Application Political Organization Reporting Forms Required DisclosuresSolicitation of Nondeductible Contributions Sales of Information or Services Available Free From Government Dues Used for Lobbying or Political Activities Prohibited Tax Shelter Transactions Miscellaneous RulesOrganizational Changes and Exempt Status Introduction Most exempt organizations (including private foundations) must file various returns and reports at some time during (or following the close of) their accounting period. Amended us individual income tax return Topics - This chapter discusses: Annual information returns Unrelated business income tax return Employment tax returns Political organization income tax return Reporting requirements for a political organization Donee information return Information provided to donors Report of cash received Public inspection of exemption applications, annual returns, and political organizations reporting forms Required disclosures Miscellaneous rules Useful Items - You may want to see: Publication 15 Circular E, Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 598 Tax on Unrelated Business Income of Exempt Organizations Form (and Instructions) 941 Employer's Quarterly Federal Tax Return 990 Return of Organization Exempt From Income Tax 990-EZ Short Form Return of Organization Exempt From Income Tax Schedule A (Form 990 or 990-EZ) Public Charity Status and Public Support Schedule B (Form 990, 990-EZ, or 990-PF) Schedule of Contributors Schedule C (Form 990 or 990-EZ) Political Campaign and Lobbying Activities Schedule D (Form 990) Supplemental Financial Statements Schedule E (Form 990 or 990-EZ) Schools Schedule F (Form 990) Statement of Activities Outside the United States Schedule G (Form 990 or 990-EZ) Supplemental Information Regarding Fundraising or Gaming Activities Schedule H (Form 990) Hospitals Schedule I (Form 990) Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Schedule J (Form 990) Compensation Information Schedule K (Form 990) Supplemental Information on Tax-Exempt Bonds Schedule L (Form 990 or 990-EZ) Transactions With Interested Persons Schedule M (Form 990) Noncash Contributions Schedule N (Form 990 or 990-EZ) Liquidation, Termination, Dissolution, or Significant Disposition of Assets Schedule O (Form 990 or 990-EZ) Supplemental Information to Form 990 Schedule R (Form 990) Related Organizations and Unrelated Partnerships 990-PF Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation 990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons 990-T Exempt Organization Business Income Tax Return 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations 1120-POL U. Amended us individual income tax return S. Amended us individual income tax return Income Tax Return for Certain Political Organizations 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code 5768 Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation 6069 Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction 7004 Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security and Medicare Taxes 8282 Donee Information Return 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status 8822-B Change of Address-Business 8868 Application for Extension of Time to File an Exempt Organization Return 8870 Information Return for Transfers Associated with Certain Personal Benefits Contracts 8871 Political Organization Notice of Section 527 Status 8872 Political Organization Report of Contributions and Expenditures 8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction 8899 Notice of Income from Donated Intellectual Property 8940 Request for Miscellaneous Determination See chapter 6 for information about getting these publications and forms. Amended us individual income tax return Annual Information Returns Every organization exempt from federal income tax under section 501(a) must file an Annual Exempt Organization Return except: A church, an interchurch organization of local units of a church, a convention or association of churches, An integrated auxiliary of a church, A church-affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs, A school below college level affiliated with a church or operated by a religious order, Church-affiliated mission societies if more than half of their activities are conducted in, or are directed at persons in, foreign countries, An exclusively religious activity of any religious order, A state institution, the income of which is excluded from gross income under section 115, A corporation described in section 501(c)(1) that is organized under an Act of Congress, an instrumentality of the United States, and is exempt from Federal income taxes, A stock bonus, pension, or profit-sharing trust that qualifies under section 401 (required to file Form 5500, Annual Return/Report of Employee Benefit Plan), A religious or apostolic organization described in section 501(d) (required to file Form 1065, U. Amended us individual income tax return S. Amended us individual income tax return Return of Partnership Income), A governmental unit or an affiliate of a governmental unit that meets the requirements of Revenue Procedure 95-48, 1995-2 C. Amended us individual income tax return B. Amended us individual income tax return 418, www. Amended us individual income tax return irs. Amended us individual income tax return gov/pub/irs-tege/rp1995-48. Amended us individual income tax return pdf, A private foundation described in section 501(c)(3) and exempt under section 501(a) (required to file Form 990-PF, Return of Private Foundation), A political organization that is a state or local committee of a political party, a political committee of a state or local candidate, a caucus or association of state or local officials, or required to report under the Federal Election Campaign Act of 1971 as a political committee, An exempt organization (other than a private foundation) that normally has annual gross receipts of $50,000 or less, or A foreign organization, or an organization located in a U. Amended us individual income tax return S. Amended us individual income tax return possession, that normally has annual gross receipts from sources within the United States of $50,000 or less. Amended us individual income tax return Supporting Organization Annual Information Return For tax years ending after August 17, 2006, all section 509(a)(3) supporting organizations are required to file Form 990 or 990-EZ with the IRS regardless of the organization's gross receipts, unless it qualifies as one of the following: An integrated auxiliary of a church; The exclusively religious activities of a religious order; or An organization, the gross receipts of which are normally not more than $5,000, that supports a section 509(a)(3) religious order. Amended us individual income tax return If the organization is described in item (3) above, then it must submit Form 990-N (e-Postcard) unless it voluntarily files Form 990 or 990-EZ. Amended us individual income tax return On its annual information return, at Part I, Schedule A (Form 990 or 990-EZ) a supporting organization must: List the section 509(a)(3) organizations to which it provides support, Indicate whether it is a Type I, Type II, or Type III supporting organization, and Certify that the organization is not controlled directly or indirectly by disqualified persons (other than by foundation managers and other than one or more publicly supported organizations). Amended us individual income tax return Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Small tax-exempt organizations with annual gross receipts normally $50,000 or less must submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ, with the IRS each year, if they choose not to file a Form 990 or 990-EZ. Amended us individual income tax return Form 990-N requires the following information: The organization's legal name, and mailing address; Any name under which it operates and does business; Its Internet website address (if any); Its taxpayer identification number; The name and address of a principal officer; Organization's annual tax period; Verification that the organization's annual gross receipts are normally $50,000 or less; and Notification if the organization has terminated. Amended us individual income tax return Form 990-N is due by the 15th day of the fifth month after the close of the tax year. Amended us individual income tax return For tax years beginning after December 31, 2006, any organization that fails to meet its annual reporting requirement for 3 consecutive years will automatically lose its tax-exempt status. Amended us individual income tax return To regain its exempt status an organization will have to reapply for recognition as a tax-exempt organization. Amended us individual income tax return Exceptions. Amended us individual income tax return   This filing requirement does not apply to: Churches, their integrated auxiliaries, and conventions or associations of churches; Organizations that are included in a group return; Private foundations required to file Form 990-PF; and Section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ. Amended us individual income tax return Forms 990 and 990-EZ Exempt organizations, other than private foundations, must file their annual information returns on Form 990 or 990-EZ, unless excepted from filing or allowed to submit Form 990-N, described earlier. Amended us individual income tax return Generally, political organizations with gross receipts of $25,000 ($100,000 for a qualified state or local political organization (QSLPO)) or more for the tax year are required to file Form 990 or 990-EZ unless specifically excepted from filing the annual return. Amended us individual income tax return The following political organizations are not required to file Form 990 or Form 990-EZ. Amended us individual income tax return A state or local committee of a political party. Amended us individual income tax return A political committee of a state or local candidate. Amended us individual income tax return A caucus or association of state or local officials. Amended us individual income tax return A political organization that is required to report as a political committee under the Federal Election Campaign Act. Amended us individual income tax return A 501(c) organization that has expenditures for influencing or attempting to influence the selection, nomination, election, or appointment of any individual for a federal, state, or local public office. Amended us individual income tax return Form 990-EZ. Amended us individual income tax return   This is a shortened version of Form 990. Amended us individual income tax return It is designed for use by small exempt organizations and nonexempt charitable trusts. Amended us individual income tax return   Beginning in tax year 2010, an organization can file either Form 990 or 990-EZ if it meets the following: Its gross receipts during the year are less than $200,000. Amended us individual income tax return Its total assets (line 25, column (B) of Form 990-EZ) at the end of the year are less than $500,000. Amended us individual income tax return If your organization does not meet either of these conditions, you cannot file Form 990-EZ. Amended us individual income tax return Instead you must file Form 990. Amended us individual income tax return Group return. Amended us individual income tax return   A group return on Form 990 may be filed by a central, parent, or like organization for two or more local organizations, none of which is a private foundation. Amended us individual income tax return This return is in addition to the central organization's separate annual return if it must file a return. Amended us individual income tax return It cannot be included in the group return. Amended us individual income tax return See the instructions for Form 990 for the conditions under which this procedure may be used. Amended us individual income tax return    In any year that an organization is properly included as a subordinate organization on a group return, it should not file its own Form 990. Amended us individual income tax return Schedule A (Form 990 or 990-EZ). Amended us individual income tax return   Organizations, other than private foundations, that are described in section 501(c)(3) and that are otherwise required to file Form 990 or 990-EZ must also complete Schedule A of that form. Amended us individual income tax return Schedule B (Form 990, Form 990-EZ, or 990-PF). Amended us individual income tax return   Organizations that file Form 990 or 990-EZ use this schedule to provide required information regarding their contributors. Amended us individual income tax return Schedule O (Form 990). Amended us individual income tax return   Organizations that file Form 990 must use this schedule to provide required additional information or if additional space is needed. Amended us individual income tax return   Other schedules may be required to be filed with Form 990 or 990-EZ. Amended us individual income tax return See the instructions for Form 990 or the instructions for Form 990-EZ for more information. Amended us individual income tax return Report significant new or changed program services and changes to organizational documents. Amended us individual income tax return    An organization should report new significant program services or significant changes in how it conducts program services, and significant changes to its organizational documents, on its Form 990 rather than in a letter to EO Determinations. Amended us individual income tax return EO Determinations no longer issues letters confirming the tax-exempt status of organizations that report new services or significant changes, or changes to organizational documents. Amended us individual income tax return See Miscellaneous Rules, Organization Changes and Exempt Status, later. Amended us individual income tax return Form 990-PF All private foundations exempt under section 501(c)(3) must file Form 990-PF. Amended us individual income tax return These organizations are discussed in chapter 3. Amended us individual income tax return Electronic Filing You may be required to file Form 990, Form 990-EZ, or Form 990-PF, and related forms, schedules, and attachments electronically. Amended us individual income tax return If an organization is required to file a return electronically but does not, the organization is considered to have not filed its return. Amended us individual income tax return See Regulations section 301. Amended us individual income tax return 6033-4 for more information. Amended us individual income tax return The IRS may waive the requirement to file electronically in cases of undue hardship. Amended us individual income tax return For information on filing a waiver, see Notice 2010-13, 2010-4 I. Amended us individual income tax return R. Amended us individual income tax return B. Amended us individual income tax return 327, available at www. Amended us individual income tax return irs. Amended us individual income tax return gov/ir/2010-04_IRSB/ar14. Amended us individual income tax return html. Amended us individual income tax return Form 990. Amended us individual income tax return   An organization is required to file Form 990 electronically if it files at least 250 returns during the calendar year and has total assets of $10 million or more at the end of the tax year. Amended us individual income tax return Form 990-PF. Amended us individual income tax return   An organization is required to file Form 990-PF electronically if it files at least 250 returns during the calendar year. Amended us individual income tax return Due Date Forms 990, 990-EZ, or 990-PF must be filed by the 15th day of the fifth month after the end of your organization's accounting period. Amended us individual income tax return Thus, for a calendar year taxpayer, Forms 990, 990-EZ, or 990-PF is due May 15 of the following year. Amended us individual income tax return Extension of time to file. Amended us individual income tax return   Use Form 8868 to request an automatic 3-month extension of time to file Forms 990, 990-EZ, or 990-PF and also to apply for an additional (not automatic) 3-month extension if needed. Amended us individual income tax return   Do not apply for both the automatic 3-month extension and the additional 3-month extension at the same time. Amended us individual income tax return For more information, see Form 8868 and its instructions. Amended us individual income tax return   When filing Form 8868 for an automatic 3-month extension, neither a signature, nor an explanation is required. Amended us individual income tax return However, when filing Form 8868 for an additional 3-month extension, both a signature and an explanation are required. Amended us individual income tax return Application for exemption pending. Amended us individual income tax return   An organization that claims to be exempt under section 501(a) but has not established its exempt status by the due date for filing an information return must complete and file Form 990, 990-EZ, 990–N or 990-PF (if it considers itself a private foundation), unless the organization is exempt from Form 990-series filing requirements. Amended us individual income tax return If the organization's application is pending with the IRS, it must so indicate on Forms 990, 990-EZ, or 990-PF (whichever applies) by checking the application pending block at the top of page 1 of the return. Amended us individual income tax return For more information on the filing requirements, see the Instructions for Forms 990, 990-EZ, and 990-PF. Amended us individual income tax return State reporting requirements. Amended us individual income tax return   Copies of Forms 990, 990-EZ, or 990-PF may be used to satisfy state reporting requirements. Amended us individual income tax return See the instructions for those forms. Amended us individual income tax return Form 8870. Amended us individual income tax return   Organizations that filed a Form 990, 990-EZ, or 990-PF, and paid premiums or received transfers on certain life insurance, annuity, and endowment contracts (personal benefit contracts), must file Form 8870. Amended us individual income tax return For more information, see Form 8870 and the instructions for that form. Amended us individual income tax return Automatic Revocation If the organization fails to file a Form 990, 990-EZ, or 990-PF, or fails to submit a Form 990-N, as required, for 3 consecutive years, it will automatically lose its tax-exempt status by operation of law. Amended us individual income tax return The list of organizations whose tax-exempt status has been automatically revoked is available on IRS. Amended us individual income tax return gov. Amended us individual income tax return This list (Auto-Revocation List) may be viewed and searched on Exempt Organizations Select Check. Amended us individual income tax return The Auto-Revocation List includes each organization's name, Employer Identification Number (EIN) and last known address. Amended us individual income tax return It also includes the effective date of the automatic revocation and the date it was posted to the list. Amended us individual income tax return The IRS updates the list monthly to include additional organizations that lose their tax-exempt status. Amended us individual income tax return Tax Effect of Loss of Tax-Exempt Status If your organization’s tax-exempt status is automatically revoked, you may be required to file one of the following federal income tax returns and pay any applicable income taxes: Form 1120, U. Amended us individual income tax return S. Amended us individual income tax return Corporation Income Tax Return, due by the 15th day of the 3rd month after the end of your organization’s tax year, or Form 1041, U. Amended us individual income tax return S. Amended us individual income tax return Income Tax Return for Estates and Trusts, due by the 15th day of the 4th month after the end of your organization’s tax year. Amended us individual income tax return In addition, a section 501(c)(3) organization that loses its tax-exempt status cannot receive tax-deductible contributions and will not be identified in the IRS Business Master File extract as eligible to received tax-deductible contributions, or be included in Exempt Organizations Select Check (Pub 78 database). Amended us individual income tax return An organization whose exemption was automatically revoked must apply for tax exemption in order to regain its tax exemption (even if it was not originally required to apply). Amended us individual income tax return In some situations, an organization may be able to obtain exemption retroactive to its date of revocation. Amended us individual income tax return For more information about automatic revocation, go to IRS. Amended us individual income tax return gov and select Charities & Non-Profits and then select Revoked? Reinstated? Learn More. Amended us individual income tax return Penalties Penalties for failure to file. Amended us individual income tax return   Generally, an exempt organization that fails to file a required return must pay a penalty of $20 a day for each day the failure continues. Amended us individual income tax return The same penalty will apply if the organization does not give all the information required on the return or does not give the correct information. Amended us individual income tax return Maximum penalty. Amended us individual income tax return   The maximum penalty for any one return is the smaller of $10,000 or 5% of the organization's gross receipts for the year. Amended us individual income tax return Organization with gross receipts over $1 million. Amended us individual income tax return   For an organization that has gross receipts of over $1 million for the year, the penalty is $100 a day up to a maximum of $50,000. Amended us individual income tax return Managers. Amended us individual income tax return   If the organization is subject to this penalty, the IRS may specify a date by which the return or correct information must be supplied by the organization. Amended us individual income tax return Failure to comply with this demand will result in a penalty imposed upon the manager of the organization, or upon any other person responsible for filing a correct return. Amended us individual income tax return The penalty is $10 a day for each day that a return is not filed after the period given for filing. Amended us individual income tax return The maximum penalty imposed on all persons with respect to any one return is $5,000. Amended us individual income tax return Exception for reasonable cause. Amended us individual income tax return   No penalty will be imposed if reasonable cause for failure to file timely can be shown. Amended us individual income tax return Unrelated Business Income Tax Return Even though your organization is recognized as tax exempt, it still may be liable for tax on its unrelated business income. Amended us individual income tax return Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Amended us individual income tax return If your organization has $1,000 or more of unrelated business income, you must file Form 990-T in addition to your required annual information return. Amended us individual income tax return Estimated tax. Amended us individual income tax return   Quarterly estimated tax payments are due if your organization expects to owe $500 or more in tax including unrelated business income. Amended us individual income tax return Use Form 990-W to figure your organization's estimated tax payments. Amended us individual income tax return Travel tour programs. Amended us individual income tax return   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 to which tax exemption was granted to the organization. Amended us individual income tax return   Whether travel tour activities conducted by an organization are substantially related to the organization's tax exempt purpose is determined by looking at all the relevant facts and circumstances, including, but not limited to, how a travel tour is developed, promoted, and operated. Amended us individual income tax return Example. Amended us individual income tax return ABC, a university alumni association, is tax exempt as an educational organization under section 501(c)(3). Amended us individual income tax return As part of its activities, ABC operates a travel tour program. Amended us individual income tax return The program is open to all current members of ABC and their guests. Amended us individual income tax return ABC works with travel agents to schedule approximately ten tours annually to various destinations around the world. Amended us individual income tax return Members of ABC pay $1,000 to XYZ Travel Agency to participate in a tour. Amended us individual income tax return XYZ pays ABC a per person fee for each participant. Amended us individual income tax return Although the literature advertising the tours encourages ABC members to continue their lifelong learning by joining the tours, and a faculty member of ABC's related university frequently joins the tour as a guest of the alumni association, none of the tours include any scheduled instruction or curriculum related to the destinations being visited. Amended us individual income tax return The travel tours made available to ABC's members do not contribute importantly to the accomplishment of ABC's educational purpose. Amended us individual income tax return Rather, ABC's program is designed to generate revenues for ABC by regularly offering its members travel services. Amended us individual income tax return Therefore, ABC's tour program is an unrelated trade or business. Amended us individual income tax return For additional information on unrelated business income, see Publication 598 and the Instructions for Form 990-T. Amended us individual income tax return Employment Tax Returns Every employer, including an organization exempt from federal income tax, who pays wages to employees is responsible for withholding, depositing, paying, and reporting federal income tax, social security and Medicare (FICA) taxes, and federal unemployment tax (FUTA), unless that employer is specifically excepted by law from those requirements, or if the taxes clearly do not apply. Amended us individual income tax return For more information, obtain a copy of Publication 15, which summarizes the responsibilities of an employer, Publication 15-A, Publication 15-B, and Form 941. Amended us individual income tax return Small Business Health Care Tax Credit. Amended us individual income tax return   If your small tax-exempt organization provides health care coverage for your workers you may qualify for the small business health care tax credit. Amended us individual income tax return Go to IRS. Amended us individual income tax return gov and select Affordable Care Act Tax Provisions for more details. Amended us individual income tax return See Small Business Health Care Tax Credit at www. Amended us individual income tax return irs. Amended us individual income tax return gov/newsroom/article/0,,id=223666,00. Amended us individual income tax return html. Amended us individual income tax return Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Amended us individual income tax return   The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC). Amended us individual income tax return The Act added two new categories to the existing qualified veteran targeted group and made the WOTC available to certain tax-exempt employers as a credit against the employer's share of social security tax. Amended us individual income tax return The Act allows employers to claim the WOTC for veterans certified as qualified veterans and who begin work before January 1, 2013. Amended us individual income tax return This tax credit was extended through December 31, 2013, under the American Taxpayer Relief Act, passed on January 1, 2013. Amended us individual income tax return   The credit can be as high as $6,240 for qualified tax-exempt organizations. Amended us individual income tax return The amount of the credit depends on a number of factors, including the length of the veteran’s unemployment before hire, the number of hours the veteran works, and the veteran’s first-year wages. Amended us individual income tax return The amount of the credit for qualified tax-exempt organizations may not exceed the organization's employer social security tax for the period for which the credit is claimed. Amended us individual income tax return   All employers must obtain certification that an individual is a member of the targeted group, before the employer may claim the credit. Amended us individual income tax return The process for certifying veterans for this credit is the same for all employers. Amended us individual income tax return For more information, see Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit and the instructions to Form 8850. Amended us individual income tax return Notice 2012-13, 2012-9 I. Amended us individual income tax return R. Amended us individual income tax return B. Amended us individual income tax return 421, also provides additional guidance on submission Form 8850. Amended us individual income tax return   Organizations described in section 501(c) and exempt from taxation under section 501(a) may claim the credit for qualified veterans who begin work on or after Nov. Amended us individual income tax return 22, 2011, and before January 1, 2013. Amended us individual income tax return After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans, Form 5884-C. Amended us individual income tax return File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. Amended us individual income tax return It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately. Amended us individual income tax return In addition to Form 5884-C and its instructions, tax-exempt employers should see Notice 2012-13 and the Frequently Asked Questions & Answers for more details for claiming the credit. Amended us individual income tax return Trust fund recovery penalty. Amended us individual income tax return   If any person required to collect, truthfully account for, and pay over any of these taxes willfully fails to satisfy any of these requirements or willfully tries in any way to evade or defeat any of them, that person will be subject to a penalty. Amended us individual income tax return The penalty is equal to the tax evaded, not collected, or not accounted for and paid over. Amended us individual income tax return The term person includes: An officer or employee of a corporation, or A member or employee of a partnership. Amended us individual income tax return Exception. Amended us individual income tax return   The penalty is not imposed on any unpaid volunteer director or member of a board of trustees of an exempt organization if the unpaid volunteer serves solely in an honorary capacity, does not participate in the day-to-day or financial operations of the organization, and does not have actual knowledge of the failure on which the penalty is imposed. Amended us individual income tax return   This exception does not apply if it results in no one being liable for the penalty. Amended us individual income tax return FICA and FUTA tax exceptions. Amended us individual income tax return   Payments for services performed by a minister of a church in the exercise of the ministry, or a member of a religious order performing duties required by the order, are generally not subject to FICA or FUTA taxes. Amended us individual income tax return FUTA tax exception. Amended us individual income tax return   Payments for services performed by an employee of a religious, charitable, educational, or other organization described in section 501(c)(3) that are generally subject to FICA taxes if the payments are $100 or more for the year, are not subject to FUTA taxes. Amended us individual income tax return FICA tax exemption election. Amended us individual income tax return   Churches and qualified church-controlled organizations can elect exemption from employer FICA taxes by filing Form 8274. Amended us individual income tax return   To elect the exemption, Form 8274 must be filed before the first date on which a quarterly employment tax return would otherwise be due from the electing organization. Amended us individual income tax return The organization can make the election only if it is opposed for religious reasons to the payment of FICA taxes. Amended us individual income tax return   The election applies to payments for services of current and future employees other than services performed in an unrelated trade or business. Amended us individual income tax return Revoking the election. Amended us individual income tax return   The election can be revoked by the IRS if the organization fails to file Form W-2, Wage and Tax Statement, for 2 years and fails to furnish certain information upon request by the IRS. Amended us individual income tax return Such revocation will apply retroactively to the beginning of the 2-year period. Amended us individual income tax return Definitions. Amended us individual income tax return   For purposes of this election, the term church means a church, a convention or association of churches, or an elementary or secondary school that is controlled, operated, or principally supported by a church or by a convention or association of churches. Amended us individual income tax return   The term qualified church-controlled organization means any church-controlled section 501(c)(3) tax-exempt organization, other than an organization that both: Offers goods, services, or facilities for sale, other than on an incidental basis, to the general public at other than a nominal charge that is substantially less than the cost of providing such goods, services, or facilities, and Normally receives more than 25% of its support from the sum of governmental sources and receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities that are not unrelated trades or businesses. Amended us individual income tax return Effect on employees. Amended us individual income tax return   If a church or qualified church-controlled organization has made an election, payment for services performed for that church or organization, other than in an unrelated trade or business, will not be subject to FICA taxes. Amended us individual income tax return However, the employee, unless otherwise exempt, will be subject to self-employment tax on the income. Amended us individual income tax return The tax applies to income of $108. Amended us individual income tax return 28 or more for the tax year from that church or organization, and no deductions for trade or business expenses are allowed against this self-employment income. Amended us individual income tax return   Schedule SE (Form 1040), Self-Employment Tax, should be attached to the employee's income tax return. Amended us individual income tax return Political Organization Income Tax Return Generally, a political organization is treated as an organization exempt from tax. Amended us individual income tax return Certain political organizations, however, must file an annual income tax return, Form 1120-POL, U. Amended us individual income tax return S. Amended us individual income tax return Income Tax Return for Certain Political Organizations, for any year they have political organization taxable income in excess of the $100 specific deduction allowed under section 527. Amended us individual income tax return A political organization that has $25,000 ($100,000 for a qualified state or local political organization) or more in gross receipts for the tax year must file Form 990 or Form 990-EZ (and Schedule B of the form), unless excepted. Amended us individual income tax return See Forms 990 and 990-EZ , earlier. Amended us individual income tax return Political organization. Amended us individual income tax return   A political organization is a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function. Amended us individual income tax return Exempt function. Amended us individual income tax return   An exempt function means influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any federal, state, local public office or office in a political organization, or the election of the Presidential or Vice Presidential electors, whether or not such individual or electors are selected, nominated, elected, or appointed. Amended us individual income tax return It also includes certain office expenses of a holder of public office or an office in a political organization. Amended us individual income tax return Certain political organizations are required to notify the IRS that they are section 527 organizations. Amended us individual income tax return These organizations must use Form 8871. Amended us individual income tax return Some of these section 527 organizations must use Form 8872 to file periodic reports with the IRS disclosing their contributions and expenditures. Amended us individual income tax return For a discussion on these forms, see Reporting Requirements for a Political Organization, later. Amended us individual income tax return Political organization taxable income. Amended us individual income tax return   Political organization taxable income is the excess of: Gross income for the tax year (excluding exempt function income) minus Deductions directly connected with the earning of gross income. Amended us individual income tax return To figure taxable income, allow for a $100 specific deduction, but do not allow for the net operating loss deduction, the dividends-received deduction, and other special deductions for corporations. Amended us individual income tax return Exempt organization not a political organization. Amended us individual income tax return   An organization exempt under section 501(c) that spends any amount for an exempt function must file Form 1120-POL for any year which it has political taxable income. Amended us individual income tax return These organizations must include in gross income the lesser of: The total amount of its exempt function expenditures, or The organization's net investment income. Amended us individual income tax return Separate fund. Amended us individual income tax return   A section 501(c) organization can set up a separate segregated fund that will be treated as an independent political organization. Amended us individual income tax return The earnings and expenditures made by the separate fund will not be attributed to the section 501(c) organization. Amended us individual income tax return Section 501(c)(3) organizations are precluded from, and may suffer loss of exemption for, engaging in any political campaign on behalf of, or in opposition to, any candidate for public office. Amended us individual income tax return Due date. Amended us individual income tax return   Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. Amended us individual income tax return Thus, for a calendar year taxpayer, Form 1120-POL is due on March 15 of the following year. Amended us individual income tax return If any due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. Amended us individual income tax return    Form 1120-POL is not required of an exempt organization that makes expenditures for political purposes if its gross income does not exceed its directly connected deductions by more than $100 for the tax year. Amended us individual income tax return Extension of time to file. Amended us individual income tax return    Use Form 7004 to request an automatic 6-month extension of time to file Form 1120-POL. Amended us individual income tax return The extension will be granted if you complete Form 7004 properly, make a proper estimate of the tax (if applicable), file Form 1120-POL by the due date, and pay any tax due. Amended us individual income tax return Failure to file. Amended us individual income tax return   A political organization that fails to file Form 1120-POL is subject to a penalty equal to 5% of the tax due for each month (or partial month) the return is late up to a maximum of 25% of the tax due, unless the organization shows the failure was due to reasonable cause. Amended us individual income tax return For more information about filing Form 1120-POL, refer to the instructions accompanying the form. Amended us individual income tax return Failure to pay on time. Amended us individual income tax return   An organization that does not pay the tax when due generally may have to pay a penalty of 1/2 of 1% of the unpaid tax for each month or part of a month the tax is not paid, up to a maximum of 25% of the unpaid tax. Amended us individual income tax return The penalty will not be imposed if the organization can show that the failure to pay on time was due to reasonable cause. Amended us individual income tax return Reporting Requirements for a Political Organization Certain political organizations are required to notify the IRS that the organization is to be treated as a section 527 political organization. Amended us individual income tax return The organization is also required to periodically report certain contributions received and expenditures made by the organization. Amended us individual income tax return To notify the IRS of section 527 treatment, an organization must file Form 8871. Amended us individual income tax return To report contributions and expenditures, certain tax-exempt political organizations must file Form 8872. Amended us individual income tax return Form 8871 A political organization must electronically file Form 8871 to notify the IRS that it is to be treated as a section 527 organization. Amended us individual income tax return However, an organization is not required to file Form 8871 if: It reasonably expects its annual gross receipts to always be less than $25,000. Amended us individual income tax return It is a political committee required to report under the Federal Election Campaign Act of 1971 (FECA) (2 U. Amended us individual income tax return S. Amended us individual income tax return C. Amended us individual income tax return 431(4)). Amended us individual income tax return It is a state or local candidate committee. Amended us individual income tax return It is a state or local committee of a political party. Amended us individual income tax return It is a section 501(c) organization that has made an “exempt function expenditure. Amended us individual income tax return ” All other political organizations are required to file Form 8871. Amended us individual income tax return An organization must provide on Form 8871: Its name and address (including any business address, if different) and its electronic mailing address; Its purpose; The names and addresses of its officers, highly compensated employees, contact person, custodian of records, and members of its board of directors; The name and address of, and relationship to, any related entities (within the meaning of section 168(h)(4)); and Whether it intends to claim an exemption from filing Form 8872, Form 990, or Form 990-EZ. Amended us individual income tax return Employer identification number. Amended us individual income tax return   If your organization needs an EIN, you can apply for one: Online—Click on the Employer ID Numbers (EINs) link at www. Amended us individual income tax return IRS. Amended us individual income tax return gov/businesses/small. Amended us individual income tax return By telephone at 1-800-829-4933 from 7:00 a. Amended us individual income tax return m. Amended us individual income tax return to 10:00 p. Amended us individual income tax return m. Amended us individual income tax return in the organization's local time zone. Amended us individual income tax return By mailing or faxing Form SS-4. Amended us individual income tax return   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Amended us individual income tax return Due dates. Amended us individual income tax return   The initial Form 8871 must be filed within 24 hours of the date on which the organization was established. Amended us individual income tax return If there is a material change, an amended Form 8871 must be filed within 30 days of the material change. Amended us individual income tax return When the organization terminates its existence, it must file a final Form 8871 within 30 days of termination. Amended us individual income tax return   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. Amended us individual income tax return How to file. Amended us individual income tax return   An organization must file Form 8871 electronically via the IRS Internet website at www. Amended us individual income tax return IRS. Amended us individual income tax return gov/polorgs (Keyword: political orgs). Amended us individual income tax return Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. Amended us individual income tax return   After electronically submitting Form 8871, the political organization must print, sign, and mail Form 8453-X to the IRS. Amended us individual income tax return Upon receipt of the Form 8453-X, the IRS will send the organization a username and password that must be used to file an amended or final Form 8871 or to electronically file Form 8872. Amended us individual income tax return Penalties Failure to file. Amended us individual income tax return   An organization that is required to file Form 8871, but fails to do so on a timely basis, will not be treated as a tax-exempt section 527 organization for any period before the date Form 8871 is filed. Amended us individual income tax return Also, the taxable income of the organization for that period will include its exempt function income (including contributions received, membership dues, and political fundraising receipts) minus any deductions directly connected with the production of that income. Amended us individual income tax return   Failure to file an amended Form 8871 will cause the organization not to be treated as a tax-exempt section 527 organization. Amended us individual income tax return If an organization is treated as not being a tax-exempt section 527 organization, the taxable income of the organization will be determined by considering any exempt function income and deductions during the period beginning on the date of the material change and ending on the date that the amended Form 8871 is filed. Amended us individual income tax return    The tax is computed by multiplying the organization's taxable income by the highest corporate tax rate. Amended us individual income tax return Fraudulent returns. Amended us individual income tax return   Any individual or corporation that willfully delivers or discloses to the IRS any list, return, account, statement or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation) or imprisoned for not more than 1 year or both. Amended us individual income tax return Waiver of penalties. Amended us individual income tax return   The IRS may waive any additional tax assessed on an organization for failure to file Form 8871 if the failure was due to reasonable cause and not willful neglect. Amended us individual income tax return Additional information. Amended us individual income tax return   For more information on Form 8871, see the form and its instructions. Amended us individual income tax return For a discussion on the public inspection requirements for the form, see Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms , later. Amended us individual income tax return Form 8872 Every tax-exempt section 527 political organization that accepts a contribution or makes an expenditure, for an exempt function during the calendar year, must file Form 8872 except: A political organization that is not required to file Form 8871 (discussed earlier). Amended us individual income tax return A political organization that is subject to tax on its income because it did not file or amend Form 8871. Amended us individual income tax return A qualified state or local political organization (QSLPO), discussed below. Amended us individual income tax return All other tax-exempt section 527 organizations that accept contributions or make expenditures for an exempt function are required to file Form 8872. Amended us individual income tax return Qualified state or local political organization. Amended us individual income tax return   A state or local political organization may be a QSLPO if: All of its political activities relate solely to state or local public office (or office in a state or local political organization). Amended us individual income tax return It is subject to a state law that requires it to report (and it does report) to a state agency information about contributions and expenditures that is similar to the information that the organization would otherwise be required to report to the IRS. Amended us individual income tax return The state agency and the organization make the reports publicly available. Amended us individual income tax return No federal candidate or office holder: Controls or materially participates in the direction of the organization, Solicits contributions for the organization, or Directs the disbursements of the organization. Amended us individual income tax return Information required on Form 8872. Amended us individual income tax return   If an organization pays an individual $500 or more for the calendar year, the organization is required to disclose the individual's name, address, occupation, employer, amount of the expense, the date the expense was paid, and the purpose of the expense on Form 8872. Amended us individual income tax return   If an organization receives contributions of $200 or more from one contributor for the calendar year, the organization must disclose the donor's name, address, occupation, employer, and the date the contributions were made. Amended us individual income tax return   For additional information that is required, see Form 8872. Amended us individual income tax return Due dates. Amended us individual income tax return   The due dates for filing Form 8872 vary depending on whether the form is due for a reporting period that occurs during a calendar year in which a regularly scheduled election is held, or any other calendar year (a nonelection year). Amended us individual income tax return   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. Amended us individual income tax return Election year filing. Amended us individual income tax return    In election years, Form 8872 must be filed on either a quarterly or a monthly basis. Amended us individual income tax return Both a pre-election report and a post-election report are also required to be filed in an election year. Amended us individual income tax return An election year is any year in which a regularly scheduled general election for federal office is held (an even-numbered year). Amended us individual income tax return Nonelection year filing. Amended us individual income tax return    In nonelection years, the form must be filed on a semiannual or monthly basis. Amended us individual income tax return A complete listing of these filing periods are in the Form 8872 Instructions. Amended us individual income tax return A nonelection year is any odd-numbered year. Amended us individual income tax return How to file. Amended us individual income tax return   Form 8872 can be filed either electronically or by mail. Amended us individual income tax return However, organizations that have, or expect to have, contributions or expenditures of $50,000 or more for the year must file electronically. Amended us individual income tax return    To file by mail, send Form 8872 to the:   Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027 Electronic filing. Amended us individual income tax return   File electronically via the IRS internet website at www. Amended us individual income tax return IRS. Amended us individual income tax return gov/polorgs. Amended us individual income tax return You will need a user ID and password to electronically file Form 8872. Amended us individual income tax return Organizations that have completed the electronic filing of Form 8871 and submitted a completed and signed Form 8453-X will receive a username and password in the mail. Amended us individual income tax return   Organizations that have completed the electronic filing of Form 8871, but have not received their user ID and password can request one by writing to the following address: Internal Revenue Service Attn: Request for 8872 Password Mail Stop 6273 Ogden, UT 84201 Lost username and password. Amended us individual income tax return   If you have forgotten or misplaced the username and password issued to your organization after you filed your initial Form 8871, send a letter requesting a new username and password to the address under Electronic filing. Amended us individual income tax return You can also fax your request to (801) 620-3249. Amended us individual income tax return It may take 3-6 weeks for your new username and password to arrive, as they will be mailed to the organization. Amended us individual income tax return Penalty A penalty will be imposed if the organization is required to file Form 8872 and it: Fails to file the form by the due date, or Files the form but fails to report all of the information required or reports incorrect information. Amended us individual income tax return The penalty is 35% of the total amount of contributions and expenditures to which a failure relates. Amended us individual income tax return Fraudulent returns. Amended us individual income tax return   Any individual or corporation that willfully delivers or discloses any list, return, account, statement, or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned for not more than 1 year, or both. Amended us individual income tax return Waiver of penalties. Amended us individual income tax return   The IRS may waive any additional tax assessed on an organization for failure to file Form 8872 if the failure was due to reasonable cause and not willful neglect. Amended us individual income tax return Donee Information Return Dispositions of donated property. Amended us individual income tax return   If an organization receives charitable deduction property and within three years sells, exchanges, or otherwise disposes of the property, the organization must file Form 8282, Donee Information Return. Amended us individual income tax return However, an organization is not required to file Form 8282 if: The property is valued at $500 or less, or The property is consumed or distributed for charitable purposes. Amended us individual income tax return   Form 8282 must be filed with the IRS within 125 days after the disposition. Amended us individual income tax return Additionally, a copy of Form 8282 must be given to the donor. Amended us individual income tax return If the organization fails to file the required information return, penalties may apply. Amended us individual income tax return Charitable deduction property. Amended us individual income tax return   This is any property (other than money or publicly traded securities) for which the donee organization signed an appraisal summary or Form 8283, Noncash Charitable Contributions. Amended us individual income tax return Publicly traded securities. Amended us individual income tax return   These are securities for which market quotations are readily available on an established securities market as of the date of the contribution. Amended us individual income tax return Appraisal summary. Amended us individual income tax return   If the value of the donated property exceeds $5,000, the donor must get a qualified appraisal for contributions of property, see the Exceptions. Amended us individual income tax return below. Amended us individual income tax return Exceptions. Amended us individual income tax return   A written appraisal is not needed if the property is: Nonpublicly traded stock of $10,000 or less, A vehicle (including a car, boat, or airplane), if your deduction for the vehicle is limited to the gross proceeds from its sale, Intellectual property, Certain securities considered to have market quotations readily available (see Regulations section 1. Amended us individual income tax return 170A-13(c)(7)(xi)(B)), Inventory and other property donated by a corporation that are qualified contributions for the care of the ill, the needy, or infants, within the meaning of section 170(e)(3)(A), or Any donation of stock in trade, inventory, or property held primarily for sale to customers in the ordinary course of your trade or business. Amended us individual income tax return   The donee organization is not a qualified appraiser for the purpose of valuing the donated property. Amended us individual income tax return For more information, get Publication 561, Determining the Value of Donated Property. Amended us individual income tax return Form 8283. Amended us individual income tax return   For noncash donations over $5,000, the donor must attach Form 8283 to the tax return to support the charitable deduction. Amended us individual income tax return The donee must sign Part IV of Section B, Form 8283 unless publicly traded securities are donated. Amended us individual income tax return The person who signs for the donee must be an official authorized to sign the donee's tax or information returns, or a person specifically authorized to sign by that official. Amended us individual income tax return The signature does not represent concurrence in the appraised value of the contributed property. Amended us individual income tax return A signed acknowledgment represents receipt of the property described on Form 8283 on the date specified on the form. Amended us individual income tax return The signature also indicates knowledge of the information reporting requirements on dispositions, as previously discussed. Amended us individual income tax return A copy of Form 8283 must be given to the donee. Amended us individual income tax return Information Provided to Donors In some situations, a donor must obtain certain information from a donee organization to obtain a deduction for a charitable contribution. Amended us individual income tax return In other situations, the donee organization is required to provide information to the donor. Amended us individual income tax return A charitable organization must give a donor a disclosure statement for a quid pro quo contribution over $75. Amended us individual income tax return (See Disclosure statement. Amended us individual income tax return later. Amended us individual income tax return ) This is a payment a donor makes to a charity partly as a contribution and partly for goods or services. Amended us individual income tax return See Quid pro quo contribution below for an example. Amended us individual income tax return Failure to make the required disclosure may result in a penalty to the organization. Amended us individual income tax return A donor cannot deduct a charitable contribution of $250 or more unless the donor has a written acknowledgment from the charitable organization. Amended us individual income tax return In certain circumstances, an organization may be able to meet both of these requirements with the same written document. Amended us individual income tax return Disclosure of Quid Pro Quo Contributions A charitable organization must provide a written disclosure statement to donors of a quid pro quo contribution over $75. Amended us individual income tax return Quid pro quo contribution. Amended us individual income tax return   A contribution made by a donor in exchange for goods or services is known as a quid pro quo contribution. Amended us individual income tax return Your charitable organization must provide the donor a written statement informing the donor of the fair market value of the items or services it provided in exchange for the contribution. Amended us individual income tax return Generally, a written statement is required for each payment, whenever the contribution portion is over $75. Amended us individual income tax return Example. Amended us individual income tax return If a donor gives your charity $100 and receives a concert ticket valued at $40, the donor has made a quid pro quo contribution. Amended us individual income tax return In this example, the charitable part of the payment is $60. Amended us individual income tax return Even though the deductible part of the payment is not more than $75, a written statement must be filed because the total payment is more than $75. Amended us individual income tax return If your organization fails to disclose quid pro quo contributions, the organization may be subject to a penalty. Amended us individual income tax return Disclosure statement. Amended us individual income tax return   The required written disclosure statement must: Inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess of any money (and the value of any property other than money) contributed by the donor over the fair market value of goods or services provided by the charity, and Provide the donor with a good faith estimate of the fair market value of the goods or services that the donor received. Amended us individual income tax return The charity must furnish the statement in connection with either the solicitation or the receipt of the quid pro quo contribution. Amended us individual income tax return If the disclosure statement is furnished in connection with a particular solicitation, it is not necessary for the organization to provide another statement when it actually receives the contribution. Amended us individual income tax return   No disclosure statement is required if any of the following are true. Amended us individual income tax return The goods or services given to a donor have insubstantial value as described in Revenue Procedure 90-12, 1990-1 C. Amended us individual income tax return B. Amended us individual income tax return 471, Revenue Procedure 90-12, and Revenue Procedure 92-49, 1992-1 C. Amended us individual income tax return B. Amended us individual income tax return 507 (as adjusted for inflation), Revenue Procedure 92-49. Amended us individual income tax return There is no donative element involved in a particular transaction with a charity (for example, there is generally no donative element involved in a visitor's purchase from a museum gift shop). Amended us individual income tax return There is only an intangible religious benefit provided to the donor. Amended us individual income tax return The intangible religious benefit must be provided to the donor by an organization organized exclusively for religious purposes, and must be of a type that generally is not sold in a commercial transaction outside the donative context. Amended us individual income tax return For example, a donor who, for a payment, is granted admission to a religious ceremony for which there is no admission charge is provided an intangible religious benefit. Amended us individual income tax return A donor is not provided intangible religious benefits for payments made for tuition for education leading to a recognized degree, travel services, or consumer goods. Amended us individual income tax return The donor makes a payment of $75 or less per year and receives only annual membership benefits that consist of: Any rights or privileges (other than the right to purchase tickets for college athletic events) that the taxpayer can exercise often during the membership period, such as free or discounted admissions or parking or preferred access to goods or services, or Admission to events that are open only to members and the cost per person of which is within the limits for low-cost articles described in Revenue Procedure 90-12 (as adjusted for inflation), Revenue Procedure 90-12. Amended us individual income tax return Good faith estimate of fair market value (FMV). Amended us individual income tax return   An organization can use any reasonable method to estimate the FMV of goods or services it provided to a donor, as long as it applies the method in good faith. Amended us individual income tax return   The organization can estimate the FMV of goods or services that generally are not commercially available by using the FMV of similar or comparable goods or services. Amended us individual income tax return Goods or services may be similar or comparable even if they do not have the unique qualities of the goods or services being valued. Amended us individual income tax return Example 1. Amended us individual income tax return A charity provides a 1-hour tennis lesson with a tennis professional for the first $500 payment it receives. Amended us individual income tax return The tennis professional provides 1-hour lessons on a commercial basis for $100. Amended us individual income tax return A good faith estimate of the lesson's FMV is $100. Amended us individual income tax return Example 2. Amended us individual income tax return For a payment of $50,000, a museum allows a donor to hold a private event in a room of the museum. Amended us individual income tax return A good faith estimate of the FMV of the right to hold the event in the museum can be made by using the cost of renting a hotel ballroom with a capacity, amenities, and atmosphere comparable to the museum room, even though the hotel ballroom lacks the unique art displayed in the museum room. Amended us individual income tax return If the hotel ballroom rents for $2,500, a good faith estimate of the FMV of the right to hold the event in the museum is $2,500. Amended us individual income tax return Example 3. Amended us individual income tax return For a payment of $1,000, a charity provides an evening tour of a museum conducted by a well-known artist. Amended us individual income tax return The artist does not provide tours on a commercial basis. Amended us individual income tax return Tours of the museum normally are free to the public. Amended us individual income tax return A good faith estimate of the FMV of the evening museum tour is $0 even though it is conducted by the artist. Amended us individual income tax return Penalty for failure to disclose. Amended us individual income tax return   A penalty is imposed on a charity that does not make the required disclosure of a quid pro quo contribution of more than $75. Amended us individual income tax return The penalty is $10 per contribution, not to exceed $5,000 per fundraising event or mailing. Amended us individual income tax return The charity can avoid the penalty if it can show that the failure was due to reasonable cause. Amended us individual income tax return Acknowledgment of Charitable Contributions of $250 or More A donor can deduct a charitable contribution of $250 or more only if the donor has a written acknowledgment from the charitable organization. Amended us individual income tax return The donor must get the acknowledgment by the earlier of: The date the donor files the original return for the year the contribution is made, or The due date, including extensions, for filing the return. Amended us individual income tax return The donor is responsible for requesting and obtaining the written acknowledgment from the donee. Amended us individual income tax return A charitable organization that receives a payment made as a contribution is treated as the donee organization for this purpose even if the organization (according to the donor's instructions or otherwise) distributes the amount received to one or more charities. Amended us individual income tax return Quid pro quo contribution. Amended us individual income tax return   If the donee provides goods or services to the donor in exchange for the contribution (a quid pro quo contribution), the acknowledgment must include a good faith estimate of the value of the goods or services. Amended us individual income tax return See Disclosure of Quid Pro Quo Contributions earlier. Amended us individual income tax return Form of acknowledgment. Amended us individual income tax return   Although there is no prescribed format for the written acknowledgment, it must provide enough information to substantiate the amount of the contribution. Amended us individual income tax return For more information, see IRS Publication 1771, Charitable Contributions – Substantiation and Disclosure Requirements. Amended us individual income tax return Cash contributions. Amended us individual income tax return   To deduct a contribution of cash, a check, or other monetary gift (regardless of the amount), a donor must maintain a bank record or a written communication from the donee organization showing the donee's name, date, and amount of the contribution. Amended us individual income tax return In the case of a lump-sum contribution (rather than a contribution by payroll deduction) made through the Combined Federal Campaign or a similar program such as a United Way Campaign, the written communication must include the name of the donee organization that is the ultimate recipient of the charitable contribution. Amended us individual income tax return Contributions by payroll deduction. Amended us individual income tax return   An organization may substantiate an employee's contribution by deduction from its payroll by: A pay stub, Form W-2, or other document showing a contribution to a donee organization, together with A pledge card or other document from the donee organization that shows its name. Amended us individual income tax return   For contributions of $250 or more, the document must state that the donee organization provides no goods or services for any payroll contributions. Amended us individual income tax return The amount withheld from each payment of wages to a taxpayer is treated as a separate contribution. Amended us individual income tax return Acknowledgment of Vehicle Contribution If an exempt organization receives a contribution of a qualified vehicle with a claimed value of more than $500, the donee organization is required to provide a contemporaneous written acknowledgment to the donor. Amended us individual income tax return The donee organization can use a completed Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, for the contemporaneous written acknowledgment. Amended us individual income tax return See section 3. Amended us individual income tax return 03 of Notice 2005-44 for guidance on the information that must be included in a contemporaneous written acknowledgment and the deadline for furnishing the acknowledgment to the donor. Amended us individual income tax return Any donee organization that provides a contemporaneous written acknowledgment to a donor is required to report to the IRS the information contained in the acknowledgment. Amended us individual income tax return The report is due by February 28 (March 31 if filing electronically) of the year following the year in which the donee organization provides the acknowledgment to the donor. Amended us individual income tax return The organization must file the report on Copy A of Form 1098-C. Amended us individual income tax return An organization that files Form 1098-C on paper should send it with Form 1096, Annual Summary and Transmittal of U. Amended us individual income tax return S. Amended us individual income tax return Information Returns. Amended us individual income tax return See the Instructions for Form 1096 for the correct filing location. Amended us individual income tax return An organization that is required to file 250 or more Forms 1098-C during the calendar year must file the forms electronically or magnetically. Amended us individual income tax return Specifications for filing Form 1098-C electronically or magnetically can be found in Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically at www. Amended us individual income tax return IRS. Amended us individual income tax return gov/pub/irs-pdf/p1220. Amended us individual income tax return pdf. Amended us individual income tax return Acknowledgment For a contribution of a qualified vehicle with a claimed value of $500 or less, do not file Form 1098-C. Amended us individual income tax return However, you can use it as the contemporaneous written acknowledgment under section 170(f)(8) by providing the donor with Copy C only. Amended us individual income tax return See the Instructions for Form 1098-C. Amended us individual income tax return Generally, the organization should complete Form 1098-C as the written acknowledgment to the donor and the IRS. Amended us individual income tax return The contents of the acknowledgment depend upon whether the organization: Sells a qualified vehicle without any significant intervening use or material improvement, Intends to make a significant intervening use of or material improvement to a qualified vehicle prior to sale, or Sells a qualified vehicle to a needy individual at a price significantly below fair market value, or a gratuitous transfer to a needy individual in direct furtherance of a charitable purpose of the organization of relieving the poor and distressed or the underprivileged who are in need of a means of transportation. Amended us individual income tax return For more information on the acknowledgment, see Notice 2005-44, 2005-25 I. Amended us individual income tax return R. Amended us individual income tax return B. Amended us individual income tax return 1287, at www. Amended us individual income tax return irs. Amended us individual income tax return gov/irb/2005-25_IRB/2005-25_IRB/ar09. Amended us individual income tax return html. Amended us individual income tax return Material improvements or significant intervening use. Amended us individual income tax return   To constitute significant intervening use, the organization must actually use the vehicle to substantially further the organization's regularly conducted activities, and the use must be significant, not incidental. Amended us individual income tax return Factors in determining whether a use is a significant intervening use depend on the nature, extent, frequency, and duration. Amended us individual income tax return For this purpose, use includes providing transportation on a regular basis for a significant period of time or significant use directly related to training in vehicle repair. Amended us individual income tax return Use does not include the use of a vehicle to provide training in business skills, such as marketing or sales. Amended us individual income tax return Examples of significant use include: Driving a vehicle every day for 1 year to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. Amended us individual income tax return Driving a vehicle for 10,000 miles over a 1-year period to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. Amended us individual income tax return   Material improvements include major repairs and additions that improve the condition of the vehicle in a manner that significantly increases the value. Amended us individual income tax return To be a material improvement, the improvement cannot be funded by an additional payment to the organization from the donor of the vehicle. Amended us individual income tax return Material improvements do not include cleaning, minor repairs, routine maintenance, painting, removal of dents or scratches, cleaning or repair of upholstery, and installation of theft deterrent devices. Amended us individual income tax return Penalties. Amended us individual income tax return   If your charitable organization receives contributions of used motor vehicles, boats, and airplanes valued over $500 it may be subject to a penalty if it knowingly: Fails to furnish an acknowledgement in a timely manner, showing the required information, or Furnishes a false or fraudulent acknowledgement of the contribution. Amended us individual income tax return    Other penalties may apply. Amended us individual income tax return See Part O in the 2012 General Instructions for Certain Information Returns. Amended us individual income tax return   An acknowledgment containing a certification will be presumed to be false or fraudulent if the qualified vehicle is sold to a buyer other than a needy individual without a significant intervening use or material improvement within 6 months of the date of the contribution. Amended us individual income tax return   If a charity sells a donated vehicle at auction, the IRS will not accept as substantiation an acknowledgment from the charity stating that the vehicle is to be transferred to a needy individual for significantly below fair market value. Amended us individual income tax return Vehicles sold at auction are not sold at prices significantly below fair market value, and the IRS will not treat vehicles sold at auction as qualifying for this exception. Amended us individual income tax return   The penalty for a false or fraudulent acknowledgment where the donee certifies that the vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use or the donee certifies that the vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of the donee's charitable purpose is the larger of $5,000 or the claimed value of the vehicle multiplied by 39. Amended us individual income tax return 6%. Amended us individual income tax return   The penalty for an acknowledgment relating to a qualified vehicle being sold in an arm's length transaction to an unrelated party is the larger of the gross proceeds from the sale or the sales price stated in the acknowledgment multiplied by 39. Amended us individual income tax return 6%. Amended us individual income tax return Qualified Intellectual Property A taxpayer who contributes qualified intellectual property to a charity may be entitled to a charitable deduction, in addition to any initial deduction allowed in the year of contribution. Amended us individual income tax return The additional deduction is based on a specified percentage of the qualified donee income with respect to the qualified intellectual property. Amended us individual income tax return To qualify for the additional charitable deduction, the donor must provide notice to the donee at the time of the contribution that the donor intends to treat the contribution as qualified intellectual property contribution for purposes of sections 170(m) and 6050L. Amended us individual income tax return Every donee organization described in section 170(c) (except a private foundation as defined in section 509(a) that is not described in section 170(b)(1)(F)) that receives or accrues net income from a charitable gift of qualified intellectual property must file Form 8899. Amended us individual income tax return Form 8899. Amended us individual income tax return   Form 8899, Notice of Income From Donated Intellectual Property, is used by a donee to report net income from qualified intellectual property to the donor of the property and to the IRS and is due by the last day of the first full month following the close of the donee’s tax year. Amended us individual income tax return This form must be filed for each tax year of the donee in which the donated property produces net income, but only if all or part of that tax year occurs during the 10-year period beginning on the date of the contribution and that tax year does not begin after the expiration of the legal life of the donated property. Amended us individual income tax return Qualified donee income. Amended us individual income tax return   Qualified donee income is any net income received by or accrued to the donee that is properly allocable to the qualified intellectual property for the tax year of the donee which ends within or with the tax year of the donor. Amended us individual income tax return Income is not treated as allocated to qualified intellectual property if it is received or accrued after the earlier of the expiration of the legal life of the qualified intellectual property, or the 10-year period beginning with the date of