Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Form 1040 Ez 2012

File 2011 Tax Return Free1040ezform1040ez Tax Form 2012H And R Block 1040xForm 4868Get Pin Number 2011 Taxes2011 Tax ScheduleCan You Do State Taxes For FreePrint Free 1040ez Tax FormIrs 2012 TaxesMilitary Tax Deductions2011 Tax Forms 1040ezMyfreetaxMilitary H And R Block FreeH R Block Tax2011 Taxes Free2014 Federal Tax Form 1040ezFree Downloadable Irs Tax Forms1040ez Form 20102010 Form 1040aOnline Tax AmendmentAmend 2012 Tax Return OnlineFree Federal State Tax FormsFederal Tax Form 1040ezH And R Block Free MilitaryNj 1040ezIncome Tax Preparation FeesHow To Amend Federal Tax Return 20122011 Income Tax FormFile State Taxes Free 2013Tax Forms 1040x2010 1040x FormH And R Block Free Tax Preparation1040nr Online FilingFile State TaxesHow To File School TaxesIrs Tax Forms 1040xIrs.gov Form 1040x1040 Tax FormsCompare Tax Software

Form 1040 Ez 2012

Form 1040 ez 2012 Publication 972 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in North Dakota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Bismarck 

4503 Coleman St.
Suite 101
Bismarck, ND  58503 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be closed 4/17**

 

Services Provided

(701) 221-5834 
Fargo  657 Second Ave. N.
Fargo, ND 58102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

Services Provided

(701) 232-4710 
Grand Forks  102 N. Fourth St.
Grand Forks, ND 58203 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be closed 3/31**

 

Services Provided

(701) 746-5283 
Minot  315 S. Main St.
Suite 316
Minot, ND 58701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(701) 839-7741 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (701) 237-8342 in Fargo or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
657 2nd Ave., North
Fargo, ND 58102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Form 1040 Ez 2012

Form 1040 ez 2012 Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Form 1040 ez 2012  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Form 1040 ez 2012 The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Form 1040 ez 2012 ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Form 1040 ez 2012 R. Form 1040 ez 2012 B. Form 1040 ez 2012 553. Form 1040 ez 2012 Prop. Form 1040 ez 2012 Regs. Form 1040 ez 2012 on Good Faith Determinations. Form 1040 ez 2012 New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Form 1040 ez 2012  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Form 1040 ez 2012 On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Form 1040 ez 2012 See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Form 1040 ez 2012 Reg. Form 1040 ez 2012 38148. Form 1040 ez 2012 On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Form 1040 ez 2012 The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Form 1040 ez 2012 See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Form 1040 ez 2012 Reg. Form 1040 ez 2012 20,523. Form 1040 ez 2012 Timing of when an Organization is exempt for Federal Tax Purposes. Form 1040 ez 2012  As noted in section 2. Form 1040 ez 2012 03(4) of Revenue Procedure 2013-9, 2013-2 I. Form 1040 ez 2012 R. Form 1040 ez 2012 B. Form 1040 ez 2012 267, the provisions in section 11. Form 1040 ez 2012 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Form 1040 ez 2012 Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Form 1040 ez 2012 In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Form 1040 ez 2012 The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Form 1040 ez 2012 Section 11. Form 1040 ez 2012 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Form 1040 ez 2012 Exempt Organizations Select Check. Form 1040 ez 2012  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Form 1040 ez 2012 It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Form 1040 ez 2012 Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Form 1040 ez 2012 Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Form 1040 ez 2012 Have filed a Form 990-N (e-Postcard) annual electronic notice. Form 1040 ez 2012  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Form 1040 ez 2012 See also Revenue Procedure 2011-33, 2011-25 I. Form 1040 ez 2012 R. Form 1040 ez 2012 B. Form 1040 ez 2012 887. Form 1040 ez 2012 Future developments. Form 1040 ez 2012 . Form 1040 ez 2012  The IRS has created a page on IRS. Form 1040 ez 2012 gov for information about Publication 557, at www. Form 1040 ez 2012 irs. Form 1040 ez 2012 gov/pub557. Form 1040 ez 2012 Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Form 1040 ez 2012 Reminders The Patient Protection and Affordable Care Act (ACA). Form 1040 ez 2012   The ACA added several new laws. Form 1040 ez 2012 This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Form 1040 ez 2012 For more information, go to IRS. Form 1040 ez 2012 gov and select Affordable Care Act Tax Provisions. Form 1040 ez 2012 Electronic filing requirement for large organizations. Form 1040 ez 2012  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Form 1040 ez 2012 For more information, go to e-file for Charities and Non-Profits. Form 1040 ez 2012 Section 501(c)(15) gross receipts. Form 1040 ez 2012   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Form 1040 ez 2012 See Notice 2006-42, 2006-19 I. Form 1040 ez 2012 R. Form 1040 ez 2012 B. Form 1040 ez 2012 878, Notice 2006-42. Form 1040 ez 2012 Prohibited tax shelter transactions. Form 1040 ez 2012  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Form 1040 ez 2012 See T. Form 1040 ez 2012 D. Form 1040 ez 2012 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Form 1040 ez 2012 R. Form 1040 ez 2012 B. Form 1040 ez 2012 242. Form 1040 ez 2012 See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Form 1040 ez 2012 Pension Protection Act of 2006 tax changes. Form 1040 ez 2012  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Form 1040 ez 2012 Unless otherwise noted, most of the changes became effective on August 17, 2006. Form 1040 ez 2012 For key provisions, go to The Pension Protection Act of 2006. Form 1040 ez 2012 Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Form 1040 ez 2012 There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Form 1040 ez 2012 There are additional standards for credit counseling organizations. Form 1040 ez 2012 The definition of convention or association of churches has been modified. Form 1040 ez 2012 Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Form 1040 ez 2012 The requirements of disclosure to state officials relating to exempt organizations has been modified. Form 1040 ez 2012 There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Form 1040 ez 2012 There are new excise taxes on prohibited tax shelter transactions. Form 1040 ez 2012 There is a modification of recordkeeping requirements for certain charitable contributions. Form 1040 ez 2012 Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Form 1040 ez 2012 It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Form 1040 ez 2012 To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Form 1040 ez 2012 Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Form 1040 ez 2012 Section 501(c) organizations are covered in this publication. Form 1040 ez 2012 Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Form 1040 ez 2012 Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Form 1040 ez 2012 Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Form 1040 ez 2012 Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Form 1040 ez 2012 Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Form 1040 ez 2012 Organizations not discussed in this publication. Form 1040 ez 2012   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Form 1040 ez 2012 These organizations (and the Code sections that apply to them) are as follows. Form 1040 ez 2012 Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Form 1040 ez 2012   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Form 1040 ez 2012 If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Form 1040 ez 2012 For telephone assistance, call 1-877-829-5500. Form 1040 ez 2012   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Form 1040 ez 2012 If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Form 1040 ez 2012 Organization Reference Chart. Form 1040 ez 2012   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Form 1040 ez 2012 It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Form 1040 ez 2012 It also describes each type of qualifying organization and the general nature of its activities. Form 1040 ez 2012   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Form 1040 ez 2012 Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Form 1040 ez 2012 Check the IRS website, IRS. Form 1040 ez 2012 gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Form 1040 ez 2012 irs. Form 1040 ez 2012 gov/charities/index. Form 1040 ez 2012 html. Form 1040 ez 2012 Comments and suggestions. Form 1040 ez 2012   We welcome your comments about this publication and your suggestions for future editions. Form 1040 ez 2012   You can e-mail us while visiting our website at IRS. Form 1040 ez 2012 gov. Form 1040 ez 2012   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040 ez 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040 ez 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040 ez 2012   If you wish telephone assistance, please call 1-877-829-5500. Form 1040 ez 2012 This toll-free telephone service is available Monday through Friday. Form 1040 ez 2012 Prev  Up  Next   Home   More Online Publications