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File state taxes only online free 30. File state taxes only online free   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. File state taxes only online free Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. File state taxes only online free Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. File state taxes only online free Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. File state taxes only online free El resultado es el total de los impuestos. File state taxes only online free Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. File state taxes only online free Esta sección expone los puntos generales para calcular el impuesto. File state taxes only online free Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. File state taxes only online free Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. File state taxes only online free Impuestos. File state taxes only online free   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. File state taxes only online free No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. File state taxes only online free (Vea el capítulo 16). File state taxes only online free Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. File state taxes only online free (Vea los capítulos 8 y 16). File state taxes only online free Distribuciones de suma global. File state taxes only online free (Vea el capítulo 10). File state taxes only online free Ingresos procedentes de la agricultura o pesca. File state taxes only online free (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. File state taxes only online free Ingresos de inversiones de más de $2,000 para determinados hijos. File state taxes only online free (Vea el capítulo 31). File state taxes only online free Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. File state taxes only online free (Vea el capítulo 31). File state taxes only online free Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. File state taxes only online free (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. File state taxes only online free Créditos. File state taxes only online free   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. File state taxes only online free Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. File state taxes only online free La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. File state taxes only online free CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. File state taxes only online free Vea Pagos , más adelante. File state taxes only online free   Existen otros créditos no abordados en esta publicación. File state taxes only online free Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. File state taxes only online free Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. File state taxes only online free Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. File state taxes only online free Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. File state taxes only online free Crédito de oportunidad laboral. File state taxes only online free Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. File state taxes only online free Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. File state taxes only online free Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. File state taxes only online free Otros impuestos. File state taxes only online free   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. File state taxes only online free Este capítulo no explica dichos impuestos adicionales. File state taxes only online free Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File state taxes only online free Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. File state taxes only online free OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). File state taxes only online free   Existen impuestos adicionales que no se explican en esta publicación. File state taxes only online free Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. File state taxes only online free Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). File state taxes only online free Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. File state taxes only online free El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. File state taxes only online free Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. File state taxes only online free Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. File state taxes only online free Recibió ingresos de $108. File state taxes only online free 28 o más como empleado de una iglesia. File state taxes only online free Impuesto Adicional del Medicare. File state taxes only online free Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. File state taxes only online free 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. File state taxes only online free Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. File state taxes only online free Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File state taxes only online free Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File state taxes only online free El NIIT es un impuesto de 3. File state taxes only online free 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. File state taxes only online free Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. File state taxes only online free Impuestos sobre recuperaciones. File state taxes only online free Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. File state taxes only online free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File state taxes only online free Impuesto sobre beneficios en exceso de la sección 72(m)(5). File state taxes only online free Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. File state taxes only online free Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. File state taxes only online free Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. File state taxes only online free Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. File state taxes only online free La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. File state taxes only online free Impuestos sobre pagos de contrato blindado. File state taxes only online free Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. File state taxes only online free La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. File state taxes only online free Vea las instrucciones para la línea 60 del Formulario 1040. File state taxes only online free Impuestos sobre distribuciones acumuladas de fideicomisos. File state taxes only online free Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. File state taxes only online free Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. File state taxes only online free Impuestos adicionales sobre las cuentas HSA o MSA. File state taxes only online free Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. File state taxes only online free Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. File state taxes only online free Impuestos adicionales en cuentas Coverdell ESA para estudios. File state taxes only online free Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. File state taxes only online free Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. File state taxes only online free Impuestos adicionales sobre programas de matrícula calificada. File state taxes only online free Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. File state taxes only online free Vea la Publicación 970 y el Formulario 5329, ambos en inglés. File state taxes only online free Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. File state taxes only online free Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. File state taxes only online free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File state taxes only online free Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. File state taxes only online free Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. File state taxes only online free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File state taxes only online free Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. File state taxes only online free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File state taxes only online free Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. File state taxes only online free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File state taxes only online free Devolución del crédito tributario para comprador de primera vivienda. File state taxes only online free Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. File state taxes only online free Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. File state taxes only online free Pagos. File state taxes only online free   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. File state taxes only online free Incluya los créditos que se tratan como pagos. File state taxes only online free Este capítulo no explica dichos pagos ni créditos. File state taxes only online free Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File state taxes only online free Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. File state taxes only online free PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. File state taxes only online free Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. File state taxes only online free Se declara en la línea 70 del Formulario 1040. File state taxes only online free Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. File state taxes only online free Reembolso o saldo adeudado. File state taxes only online free   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. File state taxes only online free Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. File state taxes only online free Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. File state taxes only online free La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. File state taxes only online free Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). File state taxes only online free Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. File state taxes only online free Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. File state taxes only online free Ajustes y elementos de preferencia tributaria. File state taxes only online free   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. File state taxes only online free Información adicional. File state taxes only online free   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. File state taxes only online free Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. File state taxes only online free Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. File state taxes only online free Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. File state taxes only online free Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. File state taxes only online free El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. File state taxes only online free Cuándo el IRS no puede calcularle los impuestos. File state taxes only online free   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. File state taxes only online free Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. File state taxes only online free Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. File state taxes only online free Su ingreso tributable es $100,000 o más. File state taxes only online free Detalla las deducciones. File state taxes only online free Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. File state taxes only online free Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. File state taxes only online free Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. File state taxes only online free Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. File state taxes only online free Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. File state taxes only online free Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. File state taxes only online free Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. File state taxes only online free Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. File state taxes only online free Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. File state taxes only online free Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. File state taxes only online free Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. File state taxes only online free Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. File state taxes only online free Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. File state taxes only online free Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. File state taxes only online free Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. File state taxes only online free En el espacio provisto, anote su número de Seguro Social. File state taxes only online free Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. File state taxes only online free Firme y feche la declaración y escriba su(s) oficio(s). File state taxes only online free Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. File state taxes only online free En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. File state taxes only online free Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. File state taxes only online free Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. File state taxes only online free Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. File state taxes only online free También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). File state taxes only online free Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. File state taxes only online free Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. File state taxes only online free Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. File state taxes only online free Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. File state taxes only online free Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. File state taxes only online free Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. File state taxes only online free Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. File state taxes only online free No llene las líneas 9 a 12. File state taxes only online free Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File state taxes only online free Pagos. File state taxes only online free   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. File state taxes only online free El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. File state taxes only online free Crédito por ingreso del trabajo. File state taxes only online free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. File state taxes only online free Escriba “EIC” en el espacio a la izquierda de la línea 8a. File state taxes only online free Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File state taxes only online free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). File state taxes only online free Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. File state taxes only online free Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. File state taxes only online free Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File state taxes only online free No llene la línea 28. File state taxes only online free Llene las líneas 29 a 33 y 36 a 40 si le corresponden. File state taxes only online free Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. File state taxes only online free Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. File state taxes only online free No llene las líneas 34, 35 ni 42 a la 46. File state taxes only online free Pagos. File state taxes only online free   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. File state taxes only online free Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. File state taxes only online free Crédito por gastos del cuidado de menores y dependientes. File state taxes only online free   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. File state taxes only online free Anote la cantidad del crédito en la línea 29. File state taxes only online free El IRS no le calculará este crédito. File state taxes only online free Crédito para ancianos o personas incapacitadas. File state taxes only online free   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. File state taxes only online free Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. File state taxes only online free En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File state taxes only online free Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File state taxes only online free Crédito por ingreso del trabajo. File state taxes only online free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File state taxes only online free Anote “EIC” a la izquierda del espacio de la línea 38a. File state taxes only online free Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File state taxes only online free   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File state taxes only online free Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. File state taxes only online free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). File state taxes only online free Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. File state taxes only online free Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. File state taxes only online free No llene la línea 44. File state taxes only online free Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. File state taxes only online free Lea las líneas 45 a la 71. File state taxes only online free Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. File state taxes only online free Además, no complete la línea 55 ni las líneas 73 a 77. File state taxes only online free No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. File state taxes only online free Pagos. File state taxes only online free   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. File state taxes only online free Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. File state taxes only online free Crédito por gastos del cuidado de menores y dependientes. File state taxes only online free   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. File state taxes only online free Anote la cantidad del crédito en la línea 48. File state taxes only online free El IRS no le calculará este crédito. File state taxes only online free Crédito para ancianos o personas incapacitadas. File state taxes only online free   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. File state taxes only online free Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. File state taxes only online free En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File state taxes only online free Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File state taxes only online free Crédito por ingreso del trabajo. File state taxes only online free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File state taxes only online free Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. File state taxes only online free Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File state taxes only online free   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File state taxes only online free Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. File state taxes only online free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). File state taxes only online free Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. File state taxes only online free Prev  Up  Next   Home   More Online Publications
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CP 90 - Final Notice of Intent to Levy and Notice of Your Right to a Hearing

Details About This Notice:
Sample Content: Page 1, Page 2
Purpose:   We send CP 90 to inform the recipient of our intent to levy on certain assets.
Reason for Issuance:   The recipient has a balance due on their account that we've previously sent a notice about. That balance due is still unpaid. We send a CP 90 to inform the recipient that the amount is still due, that we intend to levy on certain assets, and what steps they need to take within 30 days to prevent us from taking this action.
Account Balance:   Balance Due
Possible Enclosures:  

Frequently Asked Questions About This Notice

Page Last Reviewed or Updated: 22-Apr-2013

The File State Taxes Only Online Free

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