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Federal Tax Forms 2011 Ez

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Federal Tax Forms 2011 Ez

Federal tax forms 2011 ez Index A Absence, temporary, Temporary absences. Federal tax forms 2011 ez Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Federal tax forms 2011 ez , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Federal tax forms 2011 ez No exemption for spouse, Alimony paid. Federal tax forms 2011 ez Annual exclusion, gift tax, Annual exclusion. Federal tax forms 2011 ez Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Federal tax forms 2011 ez Considered unmarried, Unmarried persons. Federal tax forms 2011 ez Archer MSA, Archer medical savings account (MSA). Federal tax forms 2011 ez Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Federal tax forms 2011 ez Benefits paid under QDROs, Benefits paid to a child or other dependent. Federal tax forms 2011 ez , Benefits paid to a spouse or former spouse. Federal tax forms 2011 ez Birth of dependent, Death or birth. Federal tax forms 2011 ez C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Federal tax forms 2011 ez Child support Alimony, difference from, Child support. Federal tax forms 2011 ez Clearly associated with contingency, Clearly associated with a contingency. Federal tax forms 2011 ez Contingency relating to child, Contingency relating to your child. Federal tax forms 2011 ez Payment specifically designated as, Specifically designated as child support. Federal tax forms 2011 ez Child support under pre-1985 agreement, Child support under pre-1985 agreement. Federal tax forms 2011 ez Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Federal tax forms 2011 ez Claiming parent, when child is head of household, Special rule for parent. Federal tax forms 2011 ez Custody of, Custodial parent and noncustodial parent. Federal tax forms 2011 ez Death of child Head of household, qualifying person to file as, Death or birth. Federal tax forms 2011 ez Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Federal tax forms 2011 ez States, Community property states. Federal tax forms 2011 ez Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Federal tax forms 2011 ez Nondeductible expenses, Nondeductible expenses. Federal tax forms 2011 ez Custody of child, Custodial parent and noncustodial parent. Federal tax forms 2011 ez D Death of dependent, Death or birth. Federal tax forms 2011 ez Death of recipient spouse. Federal tax forms 2011 ez , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Federal tax forms 2011 ez Deductions Alimony paid, Deducting alimony paid. Federal tax forms 2011 ez Alimony recapture, Deducting the recapture. Federal tax forms 2011 ez Limits on IRAs, IRA contribution and deduction limits. Federal tax forms 2011 ez Marital, Marital deduction. Federal tax forms 2011 ez Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Federal tax forms 2011 ez Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Federal tax forms 2011 ez Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Federal tax forms 2011 ez Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Federal tax forms 2011 ez Invalid, Invalid decree. Federal tax forms 2011 ez Unmarried persons, Unmarried persons. Federal tax forms 2011 ez Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Federal tax forms 2011 ez Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Federal tax forms 2011 ez Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Federal tax forms 2011 ez Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Federal tax forms 2011 ez Filing status, Filing Status, More information. Federal tax forms 2011 ez Head of household, Requirements. Federal tax forms 2011 ez Form 1040 Deducting alimony paid, Deducting alimony paid. Federal tax forms 2011 ez Reporting alimony received, Reporting alimony received. Federal tax forms 2011 ez Form 1040X Annulment, decree of, Unmarried persons. Federal tax forms 2011 ez Form 8332 Release of exemption to noncustodial parent, Written declaration. Federal tax forms 2011 ez Form 8379 Injured spouse, Injured spouse. Federal tax forms 2011 ez Form 8857 Innocent spouse relief, Relief from joint liability. Federal tax forms 2011 ez Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Federal tax forms 2011 ez Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Federal tax forms 2011 ez , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Federal tax forms 2011 ez Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Federal tax forms 2011 ez Expenses for, as alimony (Table 4), Table 4. Federal tax forms 2011 ez Expenses for a Jointly-Owned Home Sale of, Sale of home. Federal tax forms 2011 ez HSAs (Health savings accounts), Health savings account (HSA). Federal tax forms 2011 ez I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Federal tax forms 2011 ez Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Federal tax forms 2011 ez Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Federal tax forms 2011 ez Innocent spouse relief, Relief from joint liability. Federal tax forms 2011 ez Insurance premiums, Life insurance premiums. Federal tax forms 2011 ez Invalid decree, Invalid decree. Federal tax forms 2011 ez IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Federal tax forms 2011 ez Itemized deductions on separate returns, Itemized deductions. Federal tax forms 2011 ez ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Federal tax forms 2011 ez Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Federal tax forms 2011 ez Change to separate return, Separate returns after joint return. Federal tax forms 2011 ez Divorced taxpayers, Divorced taxpayers. Federal tax forms 2011 ez Exemption for spouse, Joint return. Federal tax forms 2011 ez Joint and individual liability, Joint and individual liability. Federal tax forms 2011 ez Relief from joint liability, Relief from joint liability. Federal tax forms 2011 ez Signing, Signing a joint return. Federal tax forms 2011 ez Jointly-owned home Alimony payments for, Payments for jointly-owned home. Federal tax forms 2011 ez Expenses for, as alimony (Table 4), Table 4. Federal tax forms 2011 ez Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Federal tax forms 2011 ez K Kidnapped child Head of household status and, Kidnapped child. Federal tax forms 2011 ez L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Federal tax forms 2011 ez M Marital community, ending, Ending the Marital Community Marital status, Marital status. Federal tax forms 2011 ez Married persons, Married persons. Federal tax forms 2011 ez Medical savings accounts (MSAs), Archer medical savings account (MSA). Federal tax forms 2011 ez Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Federal tax forms 2011 ez MSAs (Medical savings accounts), Archer medical savings account (MSA). Federal tax forms 2011 ez N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Federal tax forms 2011 ez Nonresident aliens Joint returns, Nonresident alien. Federal tax forms 2011 ez Withholding, Withholding on nonresident aliens. Federal tax forms 2011 ez P Parent Head of household, claim for, Special rule for parent. Federal tax forms 2011 ez Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Federal tax forms 2011 ez Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Federal tax forms 2011 ez , Benefits paid to a spouse or former spouse. Federal tax forms 2011 ez Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Federal tax forms 2011 ez Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Federal tax forms 2011 ez Table 2, Table 2. Federal tax forms 2011 ez Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Federal tax forms 2011 ez Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Federal tax forms 2011 ez Spouse's debts, applied to, Tax refund applied to spouse's debts. Federal tax forms 2011 ez Release of exemption to noncustodial parent, Written declaration. Federal tax forms 2011 ez Revocation, Revocation of release of claim to an exemption. Federal tax forms 2011 ez Relief from joint liability, Reminders, Relief from joint liability. Federal tax forms 2011 ez Relief from separate return liability Community income, Relief from liability arising from community property law. Federal tax forms 2011 ez Reporting requirements Alimony received, Reporting alimony received. Federal tax forms 2011 ez Returns Amended return required, Unmarried persons. Federal tax forms 2011 ez Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Federal tax forms 2011 ez S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Federal tax forms 2011 ez Separate maintenance decrees, Unmarried persons. Federal tax forms 2011 ez , Divorce or separation instrument. Federal tax forms 2011 ez , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Federal tax forms 2011 ez Community or separate income, Community or separate income. Federal tax forms 2011 ez Exemption for spouse, Separate return. Federal tax forms 2011 ez Itemized deductions, Itemized deductions. Federal tax forms 2011 ez Relief from liability, Relief from liability arising from community property law. Federal tax forms 2011 ez Separate liability, Separate liability. Federal tax forms 2011 ez Tax consequences, Separate returns may give you a higher tax. Federal tax forms 2011 ez Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Federal tax forms 2011 ez Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Federal tax forms 2011 ez Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Federal tax forms 2011 ez Spouse Defined for purposes of alimony, Spouse or former spouse. Federal tax forms 2011 ez Refund applied to debts, Tax refund applied to spouse's debts. Federal tax forms 2011 ez Statute of limitations Amended return, Unmarried persons. Federal tax forms 2011 ez Injured spouse allocation, Injured spouse. Federal tax forms 2011 ez T Tables and figures Exemption for dependents (Table 3), Table 3. Federal tax forms 2011 ez Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Federal tax forms 2011 ez Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Federal tax forms 2011 ez Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Federal tax forms 2011 ez Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Federal tax forms 2011 ez Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Federal tax forms 2011 ez Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Federal tax forms 2011 ez Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Federal tax forms 2011 ez , Payments to a third party. Federal tax forms 2011 ez Property settlements, transfers to, Transfers to third parties. Federal tax forms 2011 ez Tiebreaker rules, Tiebreaker rules. Federal tax forms 2011 ez TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Federal tax forms 2011 ez Unmarried persons, Unmarried persons. Federal tax forms 2011 ez W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Federal tax forms 2011 ez Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Federal tax forms 2011 ez Prev  Up     Home   More Online Publications
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Understanding your CP2006 Notice

 
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What you need to do

  • Read your notice carefully.
  • You don't have to do anything.
  • You don't have to answer the notice.
  • If you have a payment plan for another IRS debt, keep making your payments.

You may want to...

  • Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative to allow someone (such as an accountant) to contact us on your behalf.
  • Keep a copy of your notice for your files.
  • Contact us by mail or by calling the toll free number on your notice with any questions we haven't answered below.

Answers to Common Questions

Why did it take you so long to contact me about this matter?
Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

I got a deficiency notice. It says I have 90 days to petition the U.S. Tax Court. Does this notice give me more time?
No, you still only have 90 days.

The deficiency notice I got says I have 150 days to petition the U.S. Tax Court. Why doesn't it say 90 days?
You have 150 days for deficiency notices sent outside the U.S. The new notice you just received does not extend the 150 days.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 28-Feb-2014

How to get help

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

The Federal Tax Forms 2011 Ez

Federal tax forms 2011 ez Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Federal tax forms 2011 ez  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Federal tax forms 2011 ez The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Federal tax forms 2011 ez ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Federal tax forms 2011 ez R. Federal tax forms 2011 ez B. Federal tax forms 2011 ez 553. Federal tax forms 2011 ez Prop. Federal tax forms 2011 ez Regs. Federal tax forms 2011 ez on Good Faith Determinations. Federal tax forms 2011 ez New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Federal tax forms 2011 ez  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Federal tax forms 2011 ez On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Federal tax forms 2011 ez See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Federal tax forms 2011 ez Reg. Federal tax forms 2011 ez 38148. Federal tax forms 2011 ez On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Federal tax forms 2011 ez The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Federal tax forms 2011 ez See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Federal tax forms 2011 ez Reg. Federal tax forms 2011 ez 20,523. Federal tax forms 2011 ez Timing of when an Organization is exempt for Federal Tax Purposes. Federal tax forms 2011 ez  As noted in section 2. Federal tax forms 2011 ez 03(4) of Revenue Procedure 2013-9, 2013-2 I. Federal tax forms 2011 ez R. Federal tax forms 2011 ez B. Federal tax forms 2011 ez 267, the provisions in section 11. Federal tax forms 2011 ez 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Federal tax forms 2011 ez Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Federal tax forms 2011 ez In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Federal tax forms 2011 ez The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Federal tax forms 2011 ez Section 11. Federal tax forms 2011 ez 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Federal tax forms 2011 ez Exempt Organizations Select Check. Federal tax forms 2011 ez  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Federal tax forms 2011 ez It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Federal tax forms 2011 ez Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Federal tax forms 2011 ez Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Federal tax forms 2011 ez Have filed a Form 990-N (e-Postcard) annual electronic notice. Federal tax forms 2011 ez  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Federal tax forms 2011 ez See also Revenue Procedure 2011-33, 2011-25 I. Federal tax forms 2011 ez R. Federal tax forms 2011 ez B. Federal tax forms 2011 ez 887. Federal tax forms 2011 ez Future developments. Federal tax forms 2011 ez . Federal tax forms 2011 ez  The IRS has created a page on IRS. Federal tax forms 2011 ez gov for information about Publication 557, at www. Federal tax forms 2011 ez irs. Federal tax forms 2011 ez gov/pub557. Federal tax forms 2011 ez Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Federal tax forms 2011 ez Reminders The Patient Protection and Affordable Care Act (ACA). Federal tax forms 2011 ez   The ACA added several new laws. Federal tax forms 2011 ez This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Federal tax forms 2011 ez For more information, go to IRS. Federal tax forms 2011 ez gov and select Affordable Care Act Tax Provisions. Federal tax forms 2011 ez Electronic filing requirement for large organizations. Federal tax forms 2011 ez  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Federal tax forms 2011 ez For more information, go to e-file for Charities and Non-Profits. Federal tax forms 2011 ez Section 501(c)(15) gross receipts. Federal tax forms 2011 ez   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Federal tax forms 2011 ez See Notice 2006-42, 2006-19 I. Federal tax forms 2011 ez R. Federal tax forms 2011 ez B. Federal tax forms 2011 ez 878, Notice 2006-42. Federal tax forms 2011 ez Prohibited tax shelter transactions. Federal tax forms 2011 ez  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Federal tax forms 2011 ez See T. Federal tax forms 2011 ez D. Federal tax forms 2011 ez 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Federal tax forms 2011 ez R. Federal tax forms 2011 ez B. Federal tax forms 2011 ez 242. Federal tax forms 2011 ez See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Federal tax forms 2011 ez Pension Protection Act of 2006 tax changes. Federal tax forms 2011 ez  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Federal tax forms 2011 ez Unless otherwise noted, most of the changes became effective on August 17, 2006. Federal tax forms 2011 ez For key provisions, go to The Pension Protection Act of 2006. Federal tax forms 2011 ez Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Federal tax forms 2011 ez There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Federal tax forms 2011 ez There are additional standards for credit counseling organizations. Federal tax forms 2011 ez The definition of convention or association of churches has been modified. Federal tax forms 2011 ez Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Federal tax forms 2011 ez The requirements of disclosure to state officials relating to exempt organizations has been modified. Federal tax forms 2011 ez There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Federal tax forms 2011 ez There are new excise taxes on prohibited tax shelter transactions. Federal tax forms 2011 ez There is a modification of recordkeeping requirements for certain charitable contributions. Federal tax forms 2011 ez Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Federal tax forms 2011 ez It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Federal tax forms 2011 ez To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Federal tax forms 2011 ez Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Federal tax forms 2011 ez Section 501(c) organizations are covered in this publication. Federal tax forms 2011 ez Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Federal tax forms 2011 ez Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Federal tax forms 2011 ez Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Federal tax forms 2011 ez Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Federal tax forms 2011 ez Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Federal tax forms 2011 ez Organizations not discussed in this publication. Federal tax forms 2011 ez   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Federal tax forms 2011 ez These organizations (and the Code sections that apply to them) are as follows. Federal tax forms 2011 ez Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Federal tax forms 2011 ez   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Federal tax forms 2011 ez If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Federal tax forms 2011 ez For telephone assistance, call 1-877-829-5500. Federal tax forms 2011 ez   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Federal tax forms 2011 ez If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Federal tax forms 2011 ez Organization Reference Chart. Federal tax forms 2011 ez   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Federal tax forms 2011 ez It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Federal tax forms 2011 ez It also describes each type of qualifying organization and the general nature of its activities. Federal tax forms 2011 ez   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Federal tax forms 2011 ez Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Federal tax forms 2011 ez Check the IRS website, IRS. Federal tax forms 2011 ez gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Federal tax forms 2011 ez irs. Federal tax forms 2011 ez gov/charities/index. Federal tax forms 2011 ez html. Federal tax forms 2011 ez Comments and suggestions. Federal tax forms 2011 ez   We welcome your comments about this publication and your suggestions for future editions. Federal tax forms 2011 ez   You can e-mail us while visiting our website at IRS. Federal tax forms 2011 ez gov. Federal tax forms 2011 ez   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal tax forms 2011 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax forms 2011 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax forms 2011 ez   If you wish telephone assistance, please call 1-877-829-5500. Federal tax forms 2011 ez This toll-free telephone service is available Monday through Friday. Federal tax forms 2011 ez Prev  Up  Next   Home   More Online Publications