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Filing 2012 Taxes In 2013

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Filing 2012 Taxes In 2013

Filing 2012 taxes in 2013 Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. Filing 2012 taxes in 2013 Form 2106, Hours of service limits. Filing 2012 taxes in 2013 50% limit on meals, 50% limit on meals. Filing 2012 taxes in 2013 A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. Filing 2012 taxes in 2013 Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. Filing 2012 taxes in 2013 Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. Filing 2012 taxes in 2013 Expenses, 3 - Advertising expenses. Filing 2012 taxes in 2013 Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. Filing 2012 taxes in 2013 Airline clubs, Club dues and membership fees. Filing 2012 taxes in 2013 Allocating costs, Separating costs. Filing 2012 taxes in 2013 , Separating costs. Filing 2012 taxes in 2013 , Allocating between business and nonbusiness. Filing 2012 taxes in 2013 , Allocating total cost. Filing 2012 taxes in 2013 Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. Filing 2012 taxes in 2013 Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. Filing 2012 taxes in 2013 B Basis of car, Basis. Filing 2012 taxes in 2013 (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. Filing 2012 taxes in 2013 Box seats at entertainment events, Skyboxes and other private luxury boxes. Filing 2012 taxes in 2013 Business travel, Trip Primarily for Business Outside U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. Filing 2012 taxes in 2013 More-than-50%-use test. Filing 2012 taxes in 2013 , More-than-50%-use test. Filing 2012 taxes in 2013 Qualified business use, Qualified business use. Filing 2012 taxes in 2013 C Canceled checks As evidence of business expenses, Canceled check. Filing 2012 taxes in 2013 Car expenses, Car Expenses, Reporting inclusion amounts. Filing 2012 taxes in 2013 Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. Filing 2012 taxes in 2013 Business and personal use, Business and personal use. Filing 2012 taxes in 2013 Combining expenses, Car expenses. Filing 2012 taxes in 2013 Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Filing 2012 taxes in 2013 Form 2106, Car expenses. Filing 2012 taxes in 2013 Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Filing 2012 taxes in 2013 Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. Filing 2012 taxes in 2013 Traffic tickets, Fines and collateral. Filing 2012 taxes in 2013 Car pools, Car pools. Filing 2012 taxes in 2013 Car rentals, Reporting inclusion amounts. Filing 2012 taxes in 2013 Form 2106, Car rentals. Filing 2012 taxes in 2013 Car, defined, Car defined. Filing 2012 taxes in 2013 Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. Filing 2012 taxes in 2013 Casualty and theft losses Cars, Casualty and theft losses. Filing 2012 taxes in 2013 Depreciation, Casualty or theft. Filing 2012 taxes in 2013 Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. Filing 2012 taxes in 2013 Sports events to benefit, 5 - Charitable sports event. Filing 2012 taxes in 2013 Club dues, Club dues and membership fees. Filing 2012 taxes in 2013 Commuting expenses, Commuting expenses. Filing 2012 taxes in 2013 Conventions, Conventions, Meetings at conventions. Filing 2012 taxes in 2013 Country clubs, Club dues and membership fees. Filing 2012 taxes in 2013 Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. Filing 2012 taxes in 2013 Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. Filing 2012 taxes in 2013 (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. Filing 2012 taxes in 2013 Basis, Basis. Filing 2012 taxes in 2013 Sales taxes, Sales taxes. Filing 2012 taxes in 2013 Unrecovered basis, How to treat unrecovered basis. Filing 2012 taxes in 2013 Casualty or theft, effect, Casualty or theft. Filing 2012 taxes in 2013 Deduction, Depreciation and section 179 deductions. Filing 2012 taxes in 2013 , Depreciation deduction for the year of disposition. Filing 2012 taxes in 2013 Excess depreciation, Excess depreciation. Filing 2012 taxes in 2013 Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Filing 2012 taxes in 2013 Trade-in, effect, Car trade-in. Filing 2012 taxes in 2013 , Trade-in. Filing 2012 taxes in 2013 Trucks and vans, Trucks and vans. Filing 2012 taxes in 2013 Depreciation of Car Section 179 deduction, Section 179 deduction. Filing 2012 taxes in 2013 Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. Filing 2012 taxes in 2013 E Employer-provided vehicles, Employer-provided vehicle. Filing 2012 taxes in 2013 Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. Filing 2012 taxes in 2013 , Gift or entertainment. Filing 2012 taxes in 2013 50% limit, Directly before or after business discussion. Filing 2012 taxes in 2013 Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. Filing 2012 taxes in 2013 Summary (Table 2-1), Exception for events that benefit charitable organizations. Filing 2012 taxes in 2013 Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. Filing 2012 taxes in 2013 Form 2106, Meal and entertainment expenses. Filing 2012 taxes in 2013 Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. Filing 2012 taxes in 2013 Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. Filing 2012 taxes in 2013 , Lavish or extravagant expenses. Filing 2012 taxes in 2013 F Fair market value of car, Fair market value. Filing 2012 taxes in 2013 Farmers Form 1040, Schedule F, Self-employed. Filing 2012 taxes in 2013 Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. Filing 2012 taxes in 2013 Federal rate for per diem, Standard Meal Allowance, The federal rate. Filing 2012 taxes in 2013 Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. Filing 2012 taxes in 2013 Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Filing 2012 taxes in 2013 Form 1040, Schedule C, Self-employed. Filing 2012 taxes in 2013 Form 1040, Schedule F, Self-employed. Filing 2012 taxes in 2013 Form 2106, How to choose. Filing 2012 taxes in 2013 , Employees. Filing 2012 taxes in 2013 , Full value included in your income. Filing 2012 taxes in 2013 , Reporting your expenses under a nonaccountable plan. Filing 2012 taxes in 2013 , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. Filing 2012 taxes in 2013 Form 4562, Self-employed. Filing 2012 taxes in 2013 Form 4797, Excess depreciation. Filing 2012 taxes in 2013 Form W-2 Employer-provided vehicles, Value reported on Form W-2. Filing 2012 taxes in 2013 Reimbursement of personal expenses, Reimbursement for personal expenses. Filing 2012 taxes in 2013 Statutory employees, Statutory employees. Filing 2012 taxes in 2013 Free tax services, Free help with your tax return. Filing 2012 taxes in 2013 G Gifts, Gift or entertainment. Filing 2012 taxes in 2013 , Gifts $25 limit, $25 limit. Filing 2012 taxes in 2013 Combining for recordkeeping purposes, Gift expenses. Filing 2012 taxes in 2013 Reporting requirements, Gifts. Filing 2012 taxes in 2013 Golf clubs, Club dues and membership fees. Filing 2012 taxes in 2013 H Hauling tools, Hauling tools or instruments. Filing 2012 taxes in 2013 Help (see Tax help) High-low method Introduction, High-low method. Filing 2012 taxes in 2013 Transition rules, High-low method. Filing 2012 taxes in 2013 High-low rate method, High-low rate. Filing 2012 taxes in 2013 Home office, Office in the home. Filing 2012 taxes in 2013 Hotel clubs, Club dues and membership fees. Filing 2012 taxes in 2013 I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. Filing 2012 taxes in 2013 Gifts, Incidental costs. Filing 2012 taxes in 2013 No meals, incidentals only, Incidental-expenses-only method. Filing 2012 taxes in 2013 Income-producing property, Income-producing property. Filing 2012 taxes in 2013 Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. Filing 2012 taxes in 2013 indefinite assignment. Filing 2012 taxes in 2013 Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. Filing 2012 taxes in 2013 Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. Filing 2012 taxes in 2013 , Lavish or extravagant expenses. Filing 2012 taxes in 2013 Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Filing 2012 taxes in 2013 Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. Filing 2012 taxes in 2013 Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). Filing 2012 taxes in 2013 2011 chart (Table 4-1), Table 4-1. Filing 2012 taxes in 2013 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Filing 2012 taxes in 2013 ) Main place of business or work, Main place of business or work. Filing 2012 taxes in 2013 Married taxpayers Performing artists, Special rules for married persons. Filing 2012 taxes in 2013 Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. Filing 2012 taxes in 2013 Major cities with higher allowances, Amount of standard meal allowance. Filing 2012 taxes in 2013 Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Filing 2012 taxes in 2013 , The standard meal allowance. Filing 2012 taxes in 2013 Meals, entertainment-related, A meal as a form of entertainment. Filing 2012 taxes in 2013 Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Filing 2012 taxes in 2013 2011 chart (Table 4-1), Table 4-1. Filing 2012 taxes in 2013 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Filing 2012 taxes in 2013 ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. Filing 2012 taxes in 2013 Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. Filing 2012 taxes in 2013 Part of trip outside U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 , Part of Trip Outside the United States P Parking fees, Parking fees. Filing 2012 taxes in 2013 , Parking fees and tolls. Filing 2012 taxes in 2013 Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. Filing 2012 taxes in 2013 Defined, Reimbursement, allowance, or advance. Filing 2012 taxes in 2013 Federal rate for, The federal rate. Filing 2012 taxes in 2013 Per diem rates High-cost localities, High-low method. Filing 2012 taxes in 2013 High-low method, High-low method. Filing 2012 taxes in 2013 Regular federal method, Regular federal per diem rate method. Filing 2012 taxes in 2013 Standard rate for unlisted localities, High-low method. Filing 2012 taxes in 2013 , Regular federal per diem rate method. Filing 2012 taxes in 2013 Transition rules, High-low method. Filing 2012 taxes in 2013 , Federal per diem rate method. Filing 2012 taxes in 2013 Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. Filing 2012 taxes in 2013 , Taxes paid on your car. Filing 2012 taxes in 2013 Personal trips, Trip Primarily for Personal Reasons Outside U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. Filing 2012 taxes in 2013 Probationary work period, Probationary work period. Filing 2012 taxes in 2013 Proving business purpose, Proving business purpose. Filing 2012 taxes in 2013 Public transportation Outside of U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 travel, Public transportation. Filing 2012 taxes in 2013 Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. Filing 2012 taxes in 2013 Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. Filing 2012 taxes in 2013 How to prove expenses (Table 5-1), Table 5-1. Filing 2012 taxes in 2013 How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. Filing 2012 taxes in 2013 Sampling to prove expenses, Sampling. Filing 2012 taxes in 2013 Separating and combining expenses, Separating and Combining Expenses, If your return is examined. Filing 2012 taxes in 2013 Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. Filing 2012 taxes in 2013 Transition rules, Federal per diem rate method. Filing 2012 taxes in 2013 Reimbursements, Less than full value included in your income. Filing 2012 taxes in 2013 , Contractor does not adequately account. Filing 2012 taxes in 2013 Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. Filing 2012 taxes in 2013 Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Filing 2012 taxes in 2013 Personal expenses, Reimbursement for personal expenses. Filing 2012 taxes in 2013 Recordkeeping, Reimbursed for expenses. Filing 2012 taxes in 2013 Reporting (Table 6-1), Table 6-1. Filing 2012 taxes in 2013 Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. Filing 2012 taxes in 2013 Reimbursements, Reimbursements, Contractor does not adequately account. Filing 2012 taxes in 2013 Reservists Transportation expenses, Armed Forces reservists. Filing 2012 taxes in 2013 Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. Filing 2012 taxes in 2013 S Section 179 deduction Amended return, How to choose. Filing 2012 taxes in 2013 Deduction, Section 179 Deduction Limits, Limits. Filing 2012 taxes in 2013 Self-employed persons, 2 - Self-employed. Filing 2012 taxes in 2013 Reporting requirements, Self-employed. Filing 2012 taxes in 2013 Skyboxes, Skyboxes and other private luxury boxes. Filing 2012 taxes in 2013 Spouse, expenses for, Travel expenses for another individual. Filing 2012 taxes in 2013 , Expenses for spouses. Filing 2012 taxes in 2013 Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Filing 2012 taxes in 2013 , The standard meal allowance. Filing 2012 taxes in 2013 Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. Filing 2012 taxes in 2013 Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. Filing 2012 taxes in 2013 Form 2106, Standard mileage rate. Filing 2012 taxes in 2013 Statutory employees, Statutory employees. Filing 2012 taxes in 2013 T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. Filing 2012 taxes in 2013 Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. Filing 2012 taxes in 2013 When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. Filing 2012 taxes in 2013 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Filing 2012 taxes in 2013 ) Proving expenses (Table 5-1), Table 5-1. Filing 2012 taxes in 2013 How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. Filing 2012 taxes in 2013 Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. Filing 2012 taxes in 2013 , Illustration of transportation expenses. Filing 2012 taxes in 2013 Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Filing 2012 taxes in 2013 Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. Filing 2012 taxes in 2013 Tickets, Entertainment tickets. Filing 2012 taxes in 2013 , Gift or entertainment. Filing 2012 taxes in 2013 Season or series tickets, Season or series tickets. Filing 2012 taxes in 2013 Traffic violations, Fines and collateral. Filing 2012 taxes in 2013 Tools Hauling tools, Hauling tools or instruments. Filing 2012 taxes in 2013 Trade association meetings, Trade association meetings. Filing 2012 taxes in 2013 Trade-in of car, Car trade-in. Filing 2012 taxes in 2013 , Trade-in. Filing 2012 taxes in 2013 Traffic tickets, Fines and collateral. Filing 2012 taxes in 2013 Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. Filing 2012 taxes in 2013 High-low method, High-low method. Filing 2012 taxes in 2013 Regular federal method, Federal per diem rate method. Filing 2012 taxes in 2013 Transportation expenses, Transportation, Depreciation deduction for the year of disposition. Filing 2012 taxes in 2013 Car expenses, Car Expenses, Reporting inclusion amounts. Filing 2012 taxes in 2013 Deductible (Figure B), Gift or entertainment. Filing 2012 taxes in 2013 , Illustration of transportation expenses. Filing 2012 taxes in 2013 five or more cars, Five or more cars. Filing 2012 taxes in 2013 Form 2106, Transportation expenses. Filing 2012 taxes in 2013 Transportation workers, Special rate for transportation workers. Filing 2012 taxes in 2013 , Individuals subject to hours of service limits. Filing 2012 taxes in 2013 Travel advance, Reimbursement, allowance, or advance. Filing 2012 taxes in 2013 , Travel advance. Filing 2012 taxes in 2013 (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. Filing 2012 taxes in 2013 Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. Filing 2012 taxes in 2013 Travel Expenses You Can Deduct Defined, Travel expenses defined. Filing 2012 taxes in 2013 Going home on days off, Going home on days off. Filing 2012 taxes in 2013 In U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. Filing 2012 taxes in 2013 Transportation workers, Individuals subject to hours of service limits. Filing 2012 taxes in 2013 Transportation workers' expenses, Special rate for transportation workers. Filing 2012 taxes in 2013 Two places of work, Two places of work. Filing 2012 taxes in 2013 U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. Filing 2012 taxes in 2013 Unrecovered basis of car, How to treat unrecovered basis. Filing 2012 taxes in 2013 V Volunteers, Volunteers. Filing 2012 taxes in 2013 W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications
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The Filing 2012 Taxes In 2013

Filing 2012 taxes in 2013 Publication 557 - Additional Material Table of Contents Appendix. Filing 2012 taxes in 2013 Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. Filing 2012 taxes in 2013 Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Filing 2012 taxes in 2013 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. Filing 2012 taxes in 2013 No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Filing 2012 taxes in 2013 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. Filing 2012 taxes in 2013 Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. Filing 2012 taxes in 2013 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. Filing 2012 taxes in 2013 , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. Filing 2012 taxes in 2013 Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. Filing 2012 taxes in 2013 Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. Filing 2012 taxes in 2013    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Filing 2012 taxes in 2013 Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). Filing 2012 taxes in 2013    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. Filing 2012 taxes in 2013    4Deductible as a business expense to the extent allowed by section 192. Filing 2012 taxes in 2013    5Deductible as a business expense to the extent allowed by section 194A. Filing 2012 taxes in 2013 6Application is by letter to the address shown on Form 8718. Filing 2012 taxes in 2013 A copy of the organizing document should be attached and the letter should be signed by an officer. Filing 2012 taxes in 2013    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. Filing 2012 taxes in 2013    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). Filing 2012 taxes in 2013    9Although the organization files a partnership return, all distributions are deemed dividends. Filing 2012 taxes in 2013 The members are not entitled to pass through treatment of the organization's income or expenses. Filing 2012 taxes in 2013    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). Filing 2012 taxes in 2013    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). Filing 2012 taxes in 2013    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Filing 2012 taxes in 2013 Use Form 1024 if applying for recognition under section 501(c)(4). Filing 2012 taxes in 2013    13See section 501(c)(29) for details. Filing 2012 taxes in 2013    14See Revenue Procedure 2012-11, sec. Filing 2012 taxes in 2013 4. Filing 2012 taxes in 2013 01, 2012-7 I. Filing 2012 taxes in 2013 R. Filing 2012 taxes in 2013 B. Filing 2012 taxes in 2013 368, for details. Filing 2012 taxes in 2013 Appendix. Filing 2012 taxes in 2013 Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. Filing 2012 taxes in 2013 You should bear in mind that requirements for these instruments may vary under applicable state law. Filing 2012 taxes in 2013 See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. Filing 2012 taxes in 2013 DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . Filing 2012 taxes in 2013 Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. Filing 2012 taxes in 2013 Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Filing 2012 taxes in 2013 Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. Filing 2012 taxes in 2013 No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Filing 2012 taxes in 2013 Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Filing 2012 taxes in 2013   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. Filing 2012 taxes in 2013 ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Filing 2012 taxes in 2013 Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. Filing 2012 taxes in 2013   In witness whereof, we have hereunto subscribed our names this day of , 20. Filing 2012 taxes in 2013 Appendix. Filing 2012 taxes in 2013 Sample Articles of Organization, continued Draft B The Charitable Trust. Filing 2012 taxes in 2013 Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. Filing 2012 taxes in 2013 ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Filing 2012 taxes in 2013 Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. Filing 2012 taxes in 2013 The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. Filing 2012 taxes in 2013 Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. Filing 2012 taxes in 2013 No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. Filing 2012 taxes in 2013 No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. Filing 2012 taxes in 2013 b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. Filing 2012 taxes in 2013 On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Filing 2012 taxes in 2013 The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. Filing 2012 taxes in 2013 Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. Filing 2012 taxes in 2013 The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. Filing 2012 taxes in 2013 c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. Filing 2012 taxes in 2013 It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Filing 2012 taxes in 2013 d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. Filing 2012 taxes in 2013 Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Filing 2012 taxes in 2013 An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. Filing 2012 taxes in 2013 All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. Filing 2012 taxes in 2013 Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. Filing 2012 taxes in 2013 The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. Filing 2012 taxes in 2013 Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Filing 2012 taxes in 2013 Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. Filing 2012 taxes in 2013  None of the trustees shall be required to furnish any bond or surety. Filing 2012 taxes in 2013 None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. Filing 2012 taxes in 2013  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. Filing 2012 taxes in 2013 A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. Filing 2012 taxes in 2013  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. Filing 2012 taxes in 2013 Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. Filing 2012 taxes in 2013 a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. Filing 2012 taxes in 2013 No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. Filing 2012 taxes in 2013 b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. Filing 2012 taxes in 2013 c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. Filing 2012 taxes in 2013 d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. Filing 2012 taxes in 2013 e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. Filing 2012 taxes in 2013 f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. Filing 2012 taxes in 2013 Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. Filing 2012 taxes in 2013 Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. Filing 2012 taxes in 2013 Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. Filing 2012 taxes in 2013 Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. Filing 2012 taxes in 2013 No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. Filing 2012 taxes in 2013 No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. Filing 2012 taxes in 2013 Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . Filing 2012 taxes in 2013 Trustee Trustee Prev  Up  Next   Home   More Online Publications