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Can I File My 2011 Taxes In 2013

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Can I File My 2011 Taxes In 2013

Can i file my 2011 taxes in 2013 4. Can i file my 2011 taxes in 2013   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Can i file my 2011 taxes in 2013 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Can i file my 2011 taxes in 2013 If you have a choice, you should use the method that gives you the lower tax. Can i file my 2011 taxes in 2013 Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Can i file my 2011 taxes in 2013 Generally, the standard deduction amounts are adjusted each year for inflation. Can i file my 2011 taxes in 2013 In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Can i file my 2011 taxes in 2013 Persons not eligible for the standard deduction. Can i file my 2011 taxes in 2013   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Can i file my 2011 taxes in 2013 You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Can i file my 2011 taxes in 2013   If you are a nonresident alien who is married to a U. Can i file my 2011 taxes in 2013 S. Can i file my 2011 taxes in 2013 citizen or resident alien at the end of the year, you can choose to be treated as a U. Can i file my 2011 taxes in 2013 S. Can i file my 2011 taxes in 2013 resident. Can i file my 2011 taxes in 2013 See Publication 519, U. Can i file my 2011 taxes in 2013 S. Can i file my 2011 taxes in 2013 Tax Guide for Aliens. Can i file my 2011 taxes in 2013 If you make this choice, you can take the standard deduction. Can i file my 2011 taxes in 2013 Decedent's final return. Can i file my 2011 taxes in 2013   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Can i file my 2011 taxes in 2013 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Can i file my 2011 taxes in 2013 Higher standard deduction for age (65 or older). Can i file my 2011 taxes in 2013   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Can i file my 2011 taxes in 2013 You are considered age 65 on the day before your 65th birthday. Can i file my 2011 taxes in 2013 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Can i file my 2011 taxes in 2013 Higher standard deduction for blindness. Can i file my 2011 taxes in 2013   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Can i file my 2011 taxes in 2013 You qualify for this benefit if you are totally or partly blind. Can i file my 2011 taxes in 2013 Not totally blind. Can i file my 2011 taxes in 2013   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Can i file my 2011 taxes in 2013   If your eye condition will never improve beyond these limits, the statement should include this fact. Can i file my 2011 taxes in 2013 You must keep the statement in your records. Can i file my 2011 taxes in 2013   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Can i file my 2011 taxes in 2013 Spouse 65 or older or blind. Can i file my 2011 taxes in 2013   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Can i file my 2011 taxes in 2013    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Can i file my 2011 taxes in 2013 Example. Can i file my 2011 taxes in 2013 This example illustrates how to determine your standard deduction using Worksheet 4-1. Can i file my 2011 taxes in 2013 Bill and Lisa are filing a joint return for 2013. Can i file my 2011 taxes in 2013 Both are over age 65. Can i file my 2011 taxes in 2013 Neither is blind, and neither can be claimed as a dependent. Can i file my 2011 taxes in 2013 They do not itemize deductions, so they use Worksheet 4-1. Can i file my 2011 taxes in 2013 Because they are married filing jointly, they enter $12,200 on line 1. Can i file my 2011 taxes in 2013 They check the “No” box on line 2, so they also enter $12,200 on line 4. Can i file my 2011 taxes in 2013 Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Can i file my 2011 taxes in 2013 They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Can i file my 2011 taxes in 2013 Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Can i file my 2011 taxes in 2013 However, the standard deduction may be higher if the individual is 65 or older or blind. Can i file my 2011 taxes in 2013 If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Can i file my 2011 taxes in 2013 Worksheet 4-1. Can i file my 2011 taxes in 2013 2013 Standard Deduction Worksheet Caution. Can i file my 2011 taxes in 2013 If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Can i file my 2011 taxes in 2013 If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Can i file my 2011 taxes in 2013 Put the total number of boxes checked in box c and go to line 1. Can i file my 2011 taxes in 2013 a. Can i file my 2011 taxes in 2013 You   Born before  January 2, 1949     Blind b. Can i file my 2011 taxes in 2013 Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Can i file my 2011 taxes in 2013 Total boxes checked             1. Can i file my 2011 taxes in 2013 Enter the amount shown below for your filing status. Can i file my 2011 taxes in 2013               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Can i file my 2011 taxes in 2013           2. Can i file my 2011 taxes in 2013 Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Can i file my 2011 taxes in 2013 Skip line 3; enter the amount from line 1 on line 4. Can i file my 2011 taxes in 2013   Yes. Can i file my 2011 taxes in 2013 Go to line 3. Can i file my 2011 taxes in 2013         3. Can i file my 2011 taxes in 2013 Is your earned income* more than $650?               Yes. Can i file my 2011 taxes in 2013 Add $350 to your earned income. Can i file my 2011 taxes in 2013 Enter the total   3. Can i file my 2011 taxes in 2013         No. Can i file my 2011 taxes in 2013 Enter $1,000 4. Can i file my 2011 taxes in 2013 Enter the smaller of line 1 or line 3 4. Can i file my 2011 taxes in 2013   5. Can i file my 2011 taxes in 2013 If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Can i file my 2011 taxes in 2013 Enter the result here. Can i file my 2011 taxes in 2013 Otherwise, enter -0- 5. Can i file my 2011 taxes in 2013   6. Can i file my 2011 taxes in 2013 Add lines 4 and 5. Can i file my 2011 taxes in 2013 This is your standard deduction for 2013. Can i file my 2011 taxes in 2013 6. Can i file my 2011 taxes in 2013   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Can i file my 2011 taxes in 2013 It also includes any amount received as a scholarship that you must include in your income. Can i file my 2011 taxes in 2013 Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Can i file my 2011 taxes in 2013 Itemized Deductions Some individuals should itemize their deductions because it will save them money. Can i file my 2011 taxes in 2013 Others should itemize because they do not qualify for the standard deduction. Can i file my 2011 taxes in 2013 See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Can i file my 2011 taxes in 2013 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Can i file my 2011 taxes in 2013 For more information, see Overall limitation, later. Can i file my 2011 taxes in 2013 Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Can i file my 2011 taxes in 2013 You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Can i file my 2011 taxes in 2013 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Can i file my 2011 taxes in 2013 See the Schedule A (Form 1040) instructions for more information. Can i file my 2011 taxes in 2013 Overall limitation. Can i file my 2011 taxes in 2013   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Can i file my 2011 taxes in 2013  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Can i file my 2011 taxes in 2013 Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Can i file my 2011 taxes in 2013 Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Can i file my 2011 taxes in 2013 For more information, see the following discussions of selected items, which are presented in alphabetical order. Can i file my 2011 taxes in 2013 A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Can i file my 2011 taxes in 2013 Table 4-1. Can i file my 2011 taxes in 2013 Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Can i file my 2011 taxes in 2013 ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Can i file my 2011 taxes in 2013 ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Can i file my 2011 taxes in 2013 Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Can i file my 2011 taxes in 2013 Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Can i file my 2011 taxes in 2013 5% of your adjusted gross income if you or your spouse is age 65 or older). Can i file my 2011 taxes in 2013 What to include. Can i file my 2011 taxes in 2013   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Can i file my 2011 taxes in 2013 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Can i file my 2011 taxes in 2013 If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Can i file my 2011 taxes in 2013 You can include medical expenses you charge to your credit card in the year the charge is made. Can i file my 2011 taxes in 2013 It does not matter when you actually pay the amount charged. Can i file my 2011 taxes in 2013 Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Can i file my 2011 taxes in 2013 Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Can i file my 2011 taxes in 2013 Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Can i file my 2011 taxes in 2013 Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Can i file my 2011 taxes in 2013 Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Can i file my 2011 taxes in 2013 Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Can i file my 2011 taxes in 2013 This is a personal expense that is not deductible. Can i file my 2011 taxes in 2013 However, you may be able to include certain expenses paid to a person providing nursing-type services. Can i file my 2011 taxes in 2013 For more information, see Nursing Services , later. Can i file my 2011 taxes in 2013 Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Can i file my 2011 taxes in 2013 For more information, see Qualified long-term care services under Long-Term Care, later. Can i file my 2011 taxes in 2013 Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Can i file my 2011 taxes in 2013 This includes amounts paid for meals and lodging. Can i file my 2011 taxes in 2013 Also, see Meals and Lodging , later. Can i file my 2011 taxes in 2013 Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Can i file my 2011 taxes in 2013 Qualified long-term care services. Can i file my 2011 taxes in 2013   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Can i file my 2011 taxes in 2013 Chronically ill individual. Can i file my 2011 taxes in 2013    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Can i file my 2011 taxes in 2013 He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Can i file my 2011 taxes in 2013 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Can i file my 2011 taxes in 2013 He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Can i file my 2011 taxes in 2013 Maintenance and personal care services. Can i file my 2011 taxes in 2013    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Can i file my 2011 taxes in 2013 Qualified long-term care insurance contracts. Can i file my 2011 taxes in 2013   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Can i file my 2011 taxes in 2013 The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Can i file my 2011 taxes in 2013   The amount of qualified long-term care premiums you can include is limited. Can i file my 2011 taxes in 2013 You can include the following as medical expenses on Schedule A (Form 1040). Can i file my 2011 taxes in 2013 Qualified long-term care premiums up to the following amounts. Can i file my 2011 taxes in 2013 Age 40 or under – $360. Can i file my 2011 taxes in 2013 Age 41 to 50 – $680. Can i file my 2011 taxes in 2013 Age 51 to 60 – $1,360. Can i file my 2011 taxes in 2013 Age 61 to 70 – $3,640. Can i file my 2011 taxes in 2013 Age 71 or over – $4,550. Can i file my 2011 taxes in 2013 Unreimbursed expenses for qualified long-term care services. Can i file my 2011 taxes in 2013 Note. Can i file my 2011 taxes in 2013 The limit on premiums is for each person. Can i file my 2011 taxes in 2013 Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Can i file my 2011 taxes in 2013 You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Can i file my 2011 taxes in 2013 You can include the cost of such lodging while away from home if all of the following requirements are met. Can i file my 2011 taxes in 2013 The lodging is primarily for, and essential to, medical care. Can i file my 2011 taxes in 2013 The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Can i file my 2011 taxes in 2013 The lodging is not lavish or extravagant under the circumstances. Can i file my 2011 taxes in 2013 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Can i file my 2011 taxes in 2013 The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Can i file my 2011 taxes in 2013 You can include lodging for a person traveling with the person receiving the medical care. Can i file my 2011 taxes in 2013 For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Can i file my 2011 taxes in 2013 (Meals are not included. Can i file my 2011 taxes in 2013 ) Nursing home. Can i file my 2011 taxes in 2013   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Can i file my 2011 taxes in 2013 This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Can i file my 2011 taxes in 2013   Do not include the cost of meals and lodging if the reason for being in the home is personal. Can i file my 2011 taxes in 2013 However, you can include in medical expenses the part of the cost that is for medical or nursing care. Can i file my 2011 taxes in 2013 Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Can i file my 2011 taxes in 2013 Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Can i file my 2011 taxes in 2013 If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Can i file my 2011 taxes in 2013 The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Can i file my 2011 taxes in 2013 Medicare Part A. Can i file my 2011 taxes in 2013   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Can i file my 2011 taxes in 2013 The payroll tax paid for Medicare Part A is not a medical expense. Can i file my 2011 taxes in 2013 If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Can i file my 2011 taxes in 2013 In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Can i file my 2011 taxes in 2013 Medicare Part B. Can i file my 2011 taxes in 2013   Medicare Part B is a supplemental medical insurance. Can i file my 2011 taxes in 2013 Premiums you pay for Medicare Part B are a medical expense. Can i file my 2011 taxes in 2013 If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Can i file my 2011 taxes in 2013 If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Can i file my 2011 taxes in 2013 SSA. Can i file my 2011 taxes in 2013 gov, to find out your premium. Can i file my 2011 taxes in 2013 Medicare Part D. Can i file my 2011 taxes in 2013   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Can i file my 2011 taxes in 2013 You can include as a medical expense premiums you pay for Medicare Part D. Can i file my 2011 taxes in 2013 Prepaid insurance premiums. Can i file my 2011 taxes in 2013   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Can i file my 2011 taxes in 2013 Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Can i file my 2011 taxes in 2013 A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Can i file my 2011 taxes in 2013 You can also include amounts you pay for insulin. Can i file my 2011 taxes in 2013 Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Can i file my 2011 taxes in 2013 Imported medicines and drugs. Can i file my 2011 taxes in 2013   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Can i file my 2011 taxes in 2013 Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Can i file my 2011 taxes in 2013 The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Can i file my 2011 taxes in 2013 This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Can i file my 2011 taxes in 2013 These services can be provided in your home or another care facility. Can i file my 2011 taxes in 2013 Generally, only the amount spent for nursing services is a medical expense. Can i file my 2011 taxes in 2013 If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Can i file my 2011 taxes in 2013 However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Can i file my 2011 taxes in 2013 See Maintenance and personal care services under Qualified long-term care services, earlier. Can i file my 2011 taxes in 2013 Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Can i file my 2011 taxes in 2013 See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Can i file my 2011 taxes in 2013 You can also include in medical expenses part of the amount you pay for that attendant's meals. Can i file my 2011 taxes in 2013 Divide the food expense among the household members to find the cost of the attendant's food. Can i file my 2011 taxes in 2013 Then divide that cost in the same manner as in the preceding paragraph. Can i file my 2011 taxes in 2013 If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Can i file my 2011 taxes in 2013 This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Can i file my 2011 taxes in 2013 Employment taxes. Can i file my 2011 taxes in 2013   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Can i file my 2011 taxes in 2013 If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Can i file my 2011 taxes in 2013 For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Can i file my 2011 taxes in 2013 Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Can i file my 2011 taxes in 2013 Car expenses. Can i file my 2011 taxes in 2013    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Can i file my 2011 taxes in 2013 You cannot include depreciation, insurance, general repair, or maintenance expenses. Can i file my 2011 taxes in 2013   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Can i file my 2011 taxes in 2013   You can also include parking fees and tolls. Can i file my 2011 taxes in 2013 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Can i file my 2011 taxes in 2013 You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Can i file my 2011 taxes in 2013 Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Can i file my 2011 taxes in 2013 Prev  Up  Next   Home   More Online Publications
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Question to Ask When Shopping for a Mortgage

When shopping for a home mortgage make sure you obtain all the relevant information:

  • Research current interest rates. Check the real estate section of your local newspaper, use the Internet, or call at least six lenders for information.
  • Check the rates for 30-year, 20-year and 15-year mortgages. You may be able to save thousands of dollars in interest charges by getting the shortest-term mortgage you can afford.
  • Ask for details on the same loan amount, loan term, and type of loan from multiple lenders so that you can compare the information. Be sure to get the Annual Percentage Rate (APR), which takes into account not only the interest rate but also points, broker fees, and other credit charges expressed as a yearly rate.
  • Ask whether the rate is fixed or adjustable. The interest rate on adjustable rate mortgage loans (ARMs) can vary a great deal over the lifetime of the mortgage. An increase of several percentage points might raise payments by hundreds of dollars per month.
  • If a loan has an adjustable rate, ask when and how the rate and loan payment could change.
  • Find out how much down payment is required. Some lenders require 20% of the home's purchase price as a down payment. But many lenders now offer loans that require less. In these cases, you may be required to purchase private mortgage insurance (PMI) to protect the lender if you fall behind on payments.
  • If PMI is required, ask what the total cost of the insurance will be. How much will the monthly mortgage payment be when the PMI premium is added and how long you will be required to carry PMI?
  • Ask if you can pay off the loan early and if there is a penalty for doing so.

There is a long list of sources for mortgages loans: mortgage banks, mortgage brokers, banks, thrifts and credit unions, home builders, real estate agencies and Internet lenders.

Tips for Working with Lenders

  • Get recommendations: Ask friends and family members for suggestions, especially if they've recently obtained a loan.
  • Check credentials: Mortgage bankers are regulated by either your state's department of banking or division of real estate. Check with the one appropriate to your state to see if a lender is in good professional standing. Mortgage brokers may be state regulated or not. If not, check with the local chapter of the National Association of Mortgage Brokers or the Better Business Bureau to see if their record is clean.
  • Do your homework: Learn about typical mortgages and ask questions when something looks amiss; a broker may be trying to pad closing costs or other fees at your expense.
  • Take care online: There are plenty of attractive deals online, but first make sure you're dealing with a reliable broker or lender.

If you're working with a broker, the National Consumer Law Center recommends you demand to know how much the broker is making from the lender as well as from any fees you might be paying. It's best to get this information upfront and in writing. Avoid a broker who is double-dipping-getting a fat premium from the lender, as well as fees from you.

The Real Estate Settlement Procedures Act (RESPA) requires lenders to give you information on all closing costs and escrow account practices. Any business relationships between the lender and closing service providers or other parties to the transaction must also be disclosed. Many of the fees are negotiable. More information is available from the Federal Trade Commission, the Federal Reserve Board, and the Department of Housing and Urban Development.

For more information on home buying and mortgages, visit Fannie Mae's website or call 202-752-7000.

The Can I File My 2011 Taxes In 2013

Can i file my 2011 taxes in 2013 3. Can i file my 2011 taxes in 2013   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. Can i file my 2011 taxes in 2013 Dual use of assets or facilities. Can i file my 2011 taxes in 2013 Exploitation of exempt functions. Can i file my 2011 taxes in 2013 ExamplesExceptions. Can i file my 2011 taxes in 2013 Excluded Trade or Business ActivitiesQualified sponsorship payment. Can i file my 2011 taxes in 2013 Advertising. Can i file my 2011 taxes in 2013 Exception for contingent payments. Can i file my 2011 taxes in 2013 Exception for periodicals. Can i file my 2011 taxes in 2013 Exception for conventions and trade shows. Can i file my 2011 taxes in 2013 Legal definition. Can i file my 2011 taxes in 2013 Legal where played. Can i file my 2011 taxes in 2013 No for-profit games where played. Can i file my 2011 taxes in 2013 Unrelated business income. Can i file my 2011 taxes in 2013   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. Can i file my 2011 taxes in 2013   Certain trade or business activities are not treated as an unrelated trade or business. Can i file my 2011 taxes in 2013 See Excluded Trade or Business Activities, later. Can i file my 2011 taxes in 2013 Trade or business. Can i file my 2011 taxes in 2013   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. Can i file my 2011 taxes in 2013 An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. Can i file my 2011 taxes in 2013   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. Can i file my 2011 taxes in 2013 Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. Can i file my 2011 taxes in 2013 Regularly conducted. Can i file my 2011 taxes in 2013   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. Can i file my 2011 taxes in 2013   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. Can i file my 2011 taxes in 2013 The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. Can i file my 2011 taxes in 2013 However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. Can i file my 2011 taxes in 2013 Not substantially related. Can i file my 2011 taxes in 2013    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). Can i file my 2011 taxes in 2013 Whether an activity contributes importantly depends in each case on the facts involved. Can i file my 2011 taxes in 2013   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. Can i file my 2011 taxes in 2013 For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. Can i file my 2011 taxes in 2013 The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. Can i file my 2011 taxes in 2013   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. Can i file my 2011 taxes in 2013 Selling of products of exempt functions. Can i file my 2011 taxes in 2013   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. Can i file my 2011 taxes in 2013 Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. Can i file my 2011 taxes in 2013   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. Can i file my 2011 taxes in 2013 For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. Can i file my 2011 taxes in 2013 But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. Can i file my 2011 taxes in 2013 , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. Can i file my 2011 taxes in 2013 Dual use of assets or facilities. Can i file my 2011 taxes in 2013   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. Can i file my 2011 taxes in 2013 The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. Can i file my 2011 taxes in 2013   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. Can i file my 2011 taxes in 2013 The theater is a principal feature of the museum and operates continuously while the museum is open to the public. Can i file my 2011 taxes in 2013 If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. Can i file my 2011 taxes in 2013   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. Can i file my 2011 taxes in 2013 Exploitation of exempt functions. Can i file my 2011 taxes in 2013   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. Can i file my 2011 taxes in 2013 When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. Can i file my 2011 taxes in 2013 Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. Can i file my 2011 taxes in 2013   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. Can i file my 2011 taxes in 2013 Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. Can i file my 2011 taxes in 2013 Sales commissions. Can i file my 2011 taxes in 2013   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. Can i file my 2011 taxes in 2013 Artists' facilities. Can i file my 2011 taxes in 2013   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. Can i file my 2011 taxes in 2013 These two activities do not contribute importantly to accomplishing the organization's exempt purpose. Can i file my 2011 taxes in 2013 Therefore, they are unrelated trades or businesses. Can i file my 2011 taxes in 2013 Membership list sales. Can i file my 2011 taxes in 2013   An exempt educational organization regularly sells membership mailing lists to business firms. Can i file my 2011 taxes in 2013 This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. Can i file my 2011 taxes in 2013 Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. Can i file my 2011 taxes in 2013 Hospital facilities. Can i file my 2011 taxes in 2013   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. Can i file my 2011 taxes in 2013 The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. Can i file my 2011 taxes in 2013 The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. Can i file my 2011 taxes in 2013   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. Can i file my 2011 taxes in 2013 These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. Can i file my 2011 taxes in 2013 Book publishing. Can i file my 2011 taxes in 2013   An exempt organization engages primarily in activities that further its exempt purposes. Can i file my 2011 taxes in 2013 It also owns the publication rights to a book that does not relate to any of its exempt purposes. Can i file my 2011 taxes in 2013 The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. Can i file my 2011 taxes in 2013 These activities constitute a trade or business regularly conducted. Can i file my 2011 taxes in 2013 Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. Can i file my 2011 taxes in 2013   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. Can i file my 2011 taxes in 2013 See Royalties under Exclusions in chapter 4. Can i file my 2011 taxes in 2013 School handicraft shop. Can i file my 2011 taxes in 2013   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. Can i file my 2011 taxes in 2013 The students are paid a percentage of the sales price. Can i file my 2011 taxes in 2013 In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. Can i file my 2011 taxes in 2013 The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. Can i file my 2011 taxes in 2013 Although many local participants are former students of the school, any qualified person may participate in the program. Can i file my 2011 taxes in 2013 The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. Can i file my 2011 taxes in 2013 School facilities. Can i file my 2011 taxes in 2013   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. Can i file my 2011 taxes in 2013 During the summer, the school operates a tennis club open to the general public. Can i file my 2011 taxes in 2013 Employees of the school run the club, including collecting membership fees and scheduling court time. Can i file my 2011 taxes in 2013   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. Can i file my 2011 taxes in 2013 The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. Can i file my 2011 taxes in 2013   In both situations, the exempt purpose is the advancement of education. Can i file my 2011 taxes in 2013 Furnishing tennis facilities in the manner described does not further that exempt purpose. Can i file my 2011 taxes in 2013 These activities are unrelated trades or businesses. Can i file my 2011 taxes in 2013 However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. Can i file my 2011 taxes in 2013 See Rents under Exclusions in chapter 4. Can i file my 2011 taxes in 2013 Services provided with lease. Can i file my 2011 taxes in 2013   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. Can i file my 2011 taxes in 2013 Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. Can i file my 2011 taxes in 2013 It also provides dressing room, linen, and stadium security services for the professional team. Can i file my 2011 taxes in 2013   Leasing of the stadium is an unrelated trade or business. Can i file my 2011 taxes in 2013 In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. Can i file my 2011 taxes in 2013 Therefore, the income from this lease is rent from real property and unrelated business taxable income. Can i file my 2011 taxes in 2013 Broadcasting rights. Can i file my 2011 taxes in 2013   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. Can i file my 2011 taxes in 2013 Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. Can i file my 2011 taxes in 2013 An athletic program is considered an integral part of the educational process of a university. Can i file my 2011 taxes in 2013   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. Can i file my 2011 taxes in 2013 Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. Can i file my 2011 taxes in 2013 Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. Can i file my 2011 taxes in 2013   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. Can i file my 2011 taxes in 2013 The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. Can i file my 2011 taxes in 2013   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. Can i file my 2011 taxes in 2013 The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. Can i file my 2011 taxes in 2013 Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. Can i file my 2011 taxes in 2013 Yearbook advertising. Can i file my 2011 taxes in 2013   An exempt organization receives income from the sale of advertising in its annual yearbook. Can i file my 2011 taxes in 2013 The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. Can i file my 2011 taxes in 2013 This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. Can i file my 2011 taxes in 2013 This advertising activity is an unrelated trade or business. Can i file my 2011 taxes in 2013 Pet boarding and grooming services. Can i file my 2011 taxes in 2013   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. Can i file my 2011 taxes in 2013 These activities do not contribute importantly to its purpose of preventing cruelty to animals. Can i file my 2011 taxes in 2013 Museum eating facilities. Can i file my 2011 taxes in 2013   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. Can i file my 2011 taxes in 2013 Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. Can i file my 2011 taxes in 2013 The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. Can i file my 2011 taxes in 2013 Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. Can i file my 2011 taxes in 2013 Halfway house workshop. Can i file my 2011 taxes in 2013   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. Can i file my 2011 taxes in 2013 The profits are applied to the operating costs of the halfway house. Can i file my 2011 taxes in 2013 The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. Can i file my 2011 taxes in 2013 Travel tour programs. Can i file my 2011 taxes in 2013   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose for which tax exemption was granted to the organization. Can i file my 2011 taxes in 2013 Example 1. Can i file my 2011 taxes in 2013 A tax-exempt university alumni association provides a travel tour program for its members and their families. Can i file my 2011 taxes in 2013 The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. Can i file my 2011 taxes in 2013 It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. Can i file my 2011 taxes in 2013 The organization provides an employee for each tour as a tour leader. Can i file my 2011 taxes in 2013 There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. Can i file my 2011 taxes in 2013 By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. Can i file my 2011 taxes in 2013 Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. Can i file my 2011 taxes in 2013 Therefore, the sale of the travel tours is an unrelated trade or business. Can i file my 2011 taxes in 2013 Example 2. Can i file my 2011 taxes in 2013 A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. Can i file my 2011 taxes in 2013 These tours are conducted by teachers and others certified by the state board of education. Can i file my 2011 taxes in 2013 The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. Can i file my 2011 taxes in 2013 A tour's study program consists of instruction on subjects related to the location being visited on the tour. Can i file my 2011 taxes in 2013 Each tour group brings along a library of material related to the subjects being studied on the tour. Can i file my 2011 taxes in 2013 During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. Can i file my 2011 taxes in 2013 Examinations are given at the end of each tour. Can i file my 2011 taxes in 2013 The state board of education awards academic credit for tour participation. Can i file my 2011 taxes in 2013 Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. Can i file my 2011 taxes in 2013 Insurance programs. Can i file my 2011 taxes in 2013   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. Can i file my 2011 taxes in 2013 Exceptions. Can i file my 2011 taxes in 2013   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. Can i file my 2011 taxes in 2013 Magazine publishing. Can i file my 2011 taxes in 2013   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. Can i file my 2011 taxes in 2013   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. Can i file my 2011 taxes in 2013 This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. Can i file my 2011 taxes in 2013   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. Can i file my 2011 taxes in 2013 Directory of members. Can i file my 2011 taxes in 2013   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. Can i file my 2011 taxes in 2013 Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. Can i file my 2011 taxes in 2013 The directory contains no commercial advertisement and is sold only to the organization's members. Can i file my 2011 taxes in 2013   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. Can i file my 2011 taxes in 2013 Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. Can i file my 2011 taxes in 2013 The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. Can i file my 2011 taxes in 2013 This directory differs from the publication discussed next because of its noncommercial characteristics. Can i file my 2011 taxes in 2013 Sales of advertising space. Can i file my 2011 taxes in 2013   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. Can i file my 2011 taxes in 2013 The journal is distributed without charge, mainly to the organization's members. Can i file my 2011 taxes in 2013   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. Can i file my 2011 taxes in 2013 Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. Can i file my 2011 taxes in 2013 A business firm identified in a separate space is further identified in an Index of Advertisers. Can i file my 2011 taxes in 2013   The organization solicits advertising by personal contacts. Can i file my 2011 taxes in 2013 Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. Can i file my 2011 taxes in 2013 The organization also solicits advertising in form letters appealing for corporate and personal contributions. Can i file my 2011 taxes in 2013   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. Can i file my 2011 taxes in 2013 Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. Can i file my 2011 taxes in 2013 Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. Can i file my 2011 taxes in 2013 However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. Can i file my 2011 taxes in 2013 In that case, other factors should also be considered in determining whether a commercial benefit can be expected. Can i file my 2011 taxes in 2013 Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. Can i file my 2011 taxes in 2013   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. Can i file my 2011 taxes in 2013 However, the purchaser of a listing cannot expect more than an inconsequential benefit. Can i file my 2011 taxes in 2013 Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. Can i file my 2011 taxes in 2013 Publishing legal notices. Can i file my 2011 taxes in 2013   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. Can i file my 2011 taxes in 2013 The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. Can i file my 2011 taxes in 2013 The state designated the bar association's journal as the place to publish the required notices. Can i file my 2011 taxes in 2013   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. Can i file my 2011 taxes in 2013 Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. Can i file my 2011 taxes in 2013 Therefore, the advertising income is unrelated trade or business income. Can i file my 2011 taxes in 2013   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. Can i file my 2011 taxes in 2013 This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. Can i file my 2011 taxes in 2013 Therefore, the publishing of legal notices does not constitute an unrelated trade or business. Can i file my 2011 taxes in 2013 Museum greeting card sales. Can i file my 2011 taxes in 2013    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. Can i file my 2011 taxes in 2013 Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. Can i file my 2011 taxes in 2013 The cards contain appropriate greetings and are personalized on request. Can i file my 2011 taxes in 2013   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. Can i file my 2011 taxes in 2013 It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. Can i file my 2011 taxes in 2013 As a result, a large number of cards are sold at a significant profit. Can i file my 2011 taxes in 2013   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. Can i file my 2011 taxes in 2013 The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. Can i file my 2011 taxes in 2013 The cards may encourage more people to visit the museum itself to share in its educational programs. Can i file my 2011 taxes in 2013 The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. Can i file my 2011 taxes in 2013 Therefore, these sales activities are not an unrelated trade or business. Can i file my 2011 taxes in 2013 Museum shop. Can i file my 2011 taxes in 2013   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. Can i file my 2011 taxes in 2013   The shop also rents originals or reproductions of paintings contained in its collection. Can i file my 2011 taxes in 2013 All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. Can i file my 2011 taxes in 2013   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. Can i file my 2011 taxes in 2013   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. Can i file my 2011 taxes in 2013 The same is true for the sale of literature relating to art. Can i file my 2011 taxes in 2013 Therefore, these sales activities are not an unrelated trade or business. Can i file my 2011 taxes in 2013   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. Can i file my 2011 taxes in 2013 The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. Can i file my 2011 taxes in 2013 Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. Can i file my 2011 taxes in 2013 Therefore, these sales are an unrelated trade or business. Can i file my 2011 taxes in 2013 Business league's parking and bus services. Can i file my 2011 taxes in 2013   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. Can i file my 2011 taxes in 2013 It also operates, as an insubstantial part of its activities, a park and shop plan. Can i file my 2011 taxes in 2013   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. Can i file my 2011 taxes in 2013 The merchants cannot offer free or discount parking or bus fares to their customers. Can i file my 2011 taxes in 2013   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. Can i file my 2011 taxes in 2013 Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. Can i file my 2011 taxes in 2013   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. Can i file my 2011 taxes in 2013 That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. Can i file my 2011 taxes in 2013   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. Can i file my 2011 taxes in 2013 This provides a particular service to individual members of the organization and does not further its exempt purpose. Can i file my 2011 taxes in 2013 Therefore, operating the park and shop plan is an unrelated trade or business. Can i file my 2011 taxes in 2013 Youth residence. Can i file my 2011 taxes in 2013   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. Can i file my 2011 taxes in 2013 The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. Can i file my 2011 taxes in 2013 The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. Can i file my 2011 taxes in 2013 The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. Can i file my 2011 taxes in 2013 Health club program. Can i file my 2011 taxes in 2013   An exempt charitable organization's purpose is to provide for the welfare of young people. Can i file my 2011 taxes in 2013 The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. Can i file my 2011 taxes in 2013 Nominal annual dues are charged for membership in the organization and use of the facilities. Can i file my 2011 taxes in 2013   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. Can i file my 2011 taxes in 2013 The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. Can i file my 2011 taxes in 2013   The health club program is in addition to the general physical fitness program of the organization. Can i file my 2011 taxes in 2013 Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. Can i file my 2011 taxes in 2013 Miniature golf course. Can i file my 2011 taxes in 2013   An exempt youth welfare organization operates a miniature golf course that is open to the general public. Can i file my 2011 taxes in 2013 The course, which is managed by salaried employees, is substantially similar to commercial courses. Can i file my 2011 taxes in 2013 The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. Can i file my 2011 taxes in 2013   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. Can i file my 2011 taxes in 2013 Sales of hearing aids. Can i file my 2011 taxes in 2013   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. Can i file my 2011 taxes in 2013 This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. Can i file my 2011 taxes in 2013 It is not an unrelated trade or business. Can i file my 2011 taxes in 2013 Nonpatient laboratory testing. Can i file my 2011 taxes in 2013   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. Can i file my 2011 taxes in 2013 However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. Can i file my 2011 taxes in 2013 Selling endorsements. Can i file my 2011 taxes in 2013   An exempt scientific organization enjoys an excellent reputation in the field of biological research. Can i file my 2011 taxes in 2013 It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. Can i file my 2011 taxes in 2013 Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. Can i file my 2011 taxes in 2013 Accordingly, the sale of endorsements is an unrelated trade or business. Can i file my 2011 taxes in 2013 Sponsoring entertainment events. Can i file my 2011 taxes in 2013   An exempt university has a regular faculty and a regularly enrolled student body. Can i file my 2011 taxes in 2013 During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. Can i file my 2011 taxes in 2013 Members of the general public also are admitted. Can i file my 2011 taxes in 2013 The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. Can i file my 2011 taxes in 2013 Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. Can i file my 2011 taxes in 2013 Therefore, the activity is not an unrelated trade or business. Can i file my 2011 taxes in 2013 Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. Can i file my 2011 taxes in 2013 Volunteer workforce. Can i file my 2011 taxes in 2013   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. Can i file my 2011 taxes in 2013 Example 1. Can i file my 2011 taxes in 2013 A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. Can i file my 2011 taxes in 2013 Example 2. Can i file my 2011 taxes in 2013 A volunteer fire company conducts weekly public dances. Can i file my 2011 taxes in 2013 Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. Can i file my 2011 taxes in 2013 However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. Can i file my 2011 taxes in 2013 Convenience of members. Can i file my 2011 taxes in 2013   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. Can i file my 2011 taxes in 2013 For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. Can i file my 2011 taxes in 2013 Qualified sponsorship activities. Can i file my 2011 taxes in 2013   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. Can i file my 2011 taxes in 2013 Qualified sponsorship payment. Can i file my 2011 taxes in 2013   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. Can i file my 2011 taxes in 2013 “Use or acknowledgment” does not include advertising the sponsor's products or services. Can i file my 2011 taxes in 2013 The organization's activities include all its activities, whether or not related to its exempt purposes. Can i file my 2011 taxes in 2013   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. Can i file my 2011 taxes in 2013   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. Can i file my 2011 taxes in 2013 Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. Can i file my 2011 taxes in 2013 Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. Can i file my 2011 taxes in 2013   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. Can i file my 2011 taxes in 2013   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. Can i file my 2011 taxes in 2013 For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. Can i file my 2011 taxes in 2013 Advertising. Can i file my 2011 taxes in 2013   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. Can i file my 2011 taxes in 2013 For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Can i file my 2011 taxes in 2013   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. Can i file my 2011 taxes in 2013   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. Can i file my 2011 taxes in 2013 In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. Can i file my 2011 taxes in 2013 Exception for contingent payments. Can i file my 2011 taxes in 2013   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. Can i file my 2011 taxes in 2013 However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. Can i file my 2011 taxes in 2013 Exception for periodicals. Can i file my 2011 taxes in 2013   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. Can i file my 2011 taxes in 2013 For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. Can i file my 2011 taxes in 2013 It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). Can i file my 2011 taxes in 2013   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. Can i file my 2011 taxes in 2013 See Sales of advertising space under Examples, earlier in this chapter. Can i file my 2011 taxes in 2013 Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Can i file my 2011 taxes in 2013 Exception for conventions and trade shows. Can i file my 2011 taxes in 2013   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. Can i file my 2011 taxes in 2013 The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. Can i file my 2011 taxes in 2013 Selling donated merchandise. Can i file my 2011 taxes in 2013   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. Can i file my 2011 taxes in 2013 For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. Can i file my 2011 taxes in 2013 Employee association sales. Can i file my 2011 taxes in 2013   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. Can i file my 2011 taxes in 2013 This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. Can i file my 2011 taxes in 2013 Bingo games. Can i file my 2011 taxes in 2013   Certain bingo games are not included in the term “unrelated trade or business. Can i file my 2011 taxes in 2013 ” To qualify for this exclusion, the bingo game must meet the following requirements. Can i file my 2011 taxes in 2013 It meets the legal definition of bingo. Can i file my 2011 taxes in 2013 It is legal where it is played. Can i file my 2011 taxes in 2013 It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. Can i file my 2011 taxes in 2013 Legal definition. Can i file my 2011 taxes in 2013   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. Can i file my 2011 taxes in 2013   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. Can i file my 2011 taxes in 2013 For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. Can i file my 2011 taxes in 2013 Legal where played. Can i file my 2011 taxes in 2013   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. Can i file my 2011 taxes in 2013 The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. Can i file my 2011 taxes in 2013 No for-profit games where played. Can i file my 2011 taxes in 2013   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. Can i file my 2011 taxes in 2013 Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. Can i file my 2011 taxes in 2013 Example. Can i file my 2011 taxes in 2013 Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. Can i file my 2011 taxes in 2013 In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. Can i file my 2011 taxes in 2013 Several for-profit organizations conduct nightly games. Can i file my 2011 taxes in 2013 Y conducts weekly bingo games in city S, while X conducts weekly games in county R. Can i file my 2011 taxes in 2013 Since state law confines the for-profit organizations to city S, local jurisdiction controls. Can i file my 2011 taxes in 2013 Y's bingo games conducted in city S are an unrelated trade or business. Can i file my 2011 taxes in 2013 However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. Can i file my 2011 taxes in 2013 Gambling activities other than bingo. Can i file my 2011 taxes in 2013   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. Can i file my 2011 taxes in 2013 Pole rentals. Can i file my 2011 taxes in 2013   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). Can i file my 2011 taxes in 2013 A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. Can i file my 2011 taxes in 2013 For this purpose, the term rental includes any sale of the right to use the pole (or other structure). Can i file my 2011 taxes in 2013 Distribution of low cost articles. Can i file my 2011 taxes in 2013   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. Can i file my 2011 taxes in 2013 This applies to organizations described in section 501 that are eligible to receive charitable contributions. Can i file my 2011 taxes in 2013   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. Can i file my 2011 taxes in 2013   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. Can i file my 2011 taxes in 2013 The maximum cost of a low cost article is $9. Can i file my 2011 taxes in 2013 70 for 2011. Can i file my 2011 taxes in 2013 The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. Can i file my 2011 taxes in 2013 Exchange or rental of member lists. Can i file my 2011 taxes in 2013   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. Can i file my 2011 taxes in 2013 Hospital services. Can i file my 2011 taxes in 2013   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. Can i file my 2011 taxes in 2013 This exclusion applies only to services described in section 501(e)(1)(A). Can i file my 2011 taxes in 2013 Public entertainment activity. Can i file my 2011 taxes in 2013   An unrelated trade or business does not include a qualified public entertainment activity. Can i file my 2011 taxes in 2013 A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. Can i file my 2011 taxes in 2013   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. Can i file my 2011 taxes in 2013   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. Can i file my 2011 taxes in 2013 Its conducting qualified public entertainment activities will not affect determination of its exempt status. Can i file my 2011 taxes in 2013 Convention or trade show activity. Can i file my 2011 taxes in 2013   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. Can i file my 2011 taxes in 2013   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. Can i file my 2011 taxes in 2013   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). Can i file my 2011 taxes in 2013 The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. Can i file my 2011 taxes in 2013   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. Can i file my 2011 taxes in 2013 For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. Can i file my 2011 taxes in 2013    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. Can i file my 2011 taxes in 2013 The trade show itself must be a qualified convention and trade show activity. Can i file my 2011 taxes in 2013 The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. Can i file my 2011 taxes in 2013 Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. Can i file my 2011 taxes in 2013 Prev  Up  Next   Home   More Online Publications