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Form 1040ez 2012

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Form 1040ez 2012

Form 1040ez 2012 Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Form 1040ez 2012 , Students, teachers, and researchers. Form 1040ez 2012 A Accuracy-related penalties, Accuracy-related penalty. Form 1040ez 2012 Additional Medicare Tax, Additional Medicare Tax. Form 1040ez 2012 , Additional Medicare Tax. Form 1040ez 2012 Adoption credit Dual-status alien, Adoption credit. Form 1040ez 2012 Nonresident alien, Adoption credit. Form 1040ez 2012 Resident alien, Adoption credit. Form 1040ez 2012 Agricultural workers, Agricultural workers. Form 1040ez 2012 , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Form 1040ez 2012 Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Form 1040ez 2012 S. Form 1040ez 2012 possessions. Form 1040ez 2012 , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Form 1040ez 2012 Source rule, Pensions and Annuities Asset-use test, Asset-use test. Form 1040ez 2012 Assistance (see Tax help) Athletes, professional, Professional athletes. Form 1040ez 2012 Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Form 1040ez 2012 Beneficiary of estate or trust, Beneficiary of an estate or trust. Form 1040ez 2012 Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Form 1040ez 2012 Business operations, Business operations. Form 1040ez 2012 Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Form 1040ez 2012 S. Form 1040ez 2012 , Trade or Business in the United States Business-activities test, Business-activities test. Form 1040ez 2012 C Canada Commuters, Regular commuters from Canada or Mexico. Form 1040ez 2012 Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Form 1040ez 2012 Residents of, Residents of Mexico or Canada or U. Form 1040ez 2012 S. Form 1040ez 2012 nationals. Form 1040ez 2012 Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Form 1040ez 2012 Withholding tax, U. Form 1040ez 2012 S. Form 1040ez 2012 nationals or residents of Canada, Mexico, or South Korea. Form 1040ez 2012 Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Form 1040ez 2012 Central withholding agreements, Central withholding agreements. Form 1040ez 2012 Charitable contributions, Charitable contributions. Form 1040ez 2012 Child and dependent care credit Dual-status alien, Child and dependent care credit. Form 1040ez 2012 Nonresident alien, Child and dependent care credit. Form 1040ez 2012 Resident alien, Child and dependent care credit. Form 1040ez 2012 Child tax credit Resident alien, Child tax credit. Form 1040ez 2012 , Child tax credit. Form 1040ez 2012 , Child tax credit. Form 1040ez 2012 Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Form 1040ez 2012 Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Form 1040ez 2012 Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Form 1040ez 2012 Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Form 1040ez 2012 Resident alien, Credit for the elderly or the disabled. Form 1040ez 2012 Credits against tax Child and dependent care credit, Child and dependent care credit. Form 1040ez 2012 , Child and dependent care credit. Form 1040ez 2012 Child tax credit, Child tax credit. Form 1040ez 2012 , Child tax credit. Form 1040ez 2012 , Child tax credit. Form 1040ez 2012 Credit for the elderly or the disabled, 6) Tax credits. Form 1040ez 2012 Dual-status alien, Credits Earned income credit, Earned income credit. Form 1040ez 2012 , 6) Tax credits. Form 1040ez 2012 Education credits, Education credits. Form 1040ez 2012 , Education credits. Form 1040ez 2012 , 6) Tax credits. Form 1040ez 2012 Excess social security tax withheld, Excess social security tax withheld. Form 1040ez 2012 Foreign tax credit, Foreign tax credit. Form 1040ez 2012 , Foreign tax credit. Form 1040ez 2012 Hope credit, Education credits. Form 1040ez 2012 , Education credits. Form 1040ez 2012 Lifetime learning credit, Education credits. Form 1040ez 2012 , Education credits. Form 1040ez 2012 Retirement savings contributions, Retirement savings contributions credit. Form 1040ez 2012 , Retirement savings contributions credit. Form 1040ez 2012 , Retirement savings contributions credit. Form 1040ez 2012 Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Form 1040ez 2012 Tax withheld at source, Tax withheld at the source. Form 1040ez 2012 Tax withheld on partnership income, Tax withheld on partnership income. Form 1040ez 2012 Withholding from wages, Withholding from wages. Form 1040ez 2012 Crew members Alien status, Crew members. Form 1040ez 2012 Compensation, Crew members. Form 1040ez 2012 Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Form 1040ez 2012 Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Form 1040ez 2012 Depreciable property, Depreciable property. Form 1040ez 2012 Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Form 1040ez 2012 Dividends, U. Form 1040ez 2012 S. Form 1040ez 2012 source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Form 1040ez 2012 Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Form 1040ez 2012 Earned income credit, 6) Tax credits. Form 1040ez 2012 Education credit, 6) Tax credits. Form 1040ez 2012 Exemptions, 2) Exemptions. Form 1040ez 2012 Foreign tax credit, Foreign tax credit. Form 1040ez 2012 Forms to file, Forms To File Head of household. Form 1040ez 2012 , 3) Head of household. Form 1040ez 2012 Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Form 1040ez 2012 Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Form 1040ez 2012 Tax rates, 5) Tax rates. Form 1040ez 2012 When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Form 1040ez 2012 Nonresident alien, Earned income credit. Form 1040ez 2012 Resident alien, Earned income credit. Form 1040ez 2012 Education credits Dual-status alien, 6) Tax credits. Form 1040ez 2012 Nonresident alien, Education credits. Form 1040ez 2012 Resident alien, Education credits. Form 1040ez 2012 Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Form 1040ez 2012 Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Form 1040ez 2012 Employees of international organizations, Employees of international organizations. Form 1040ez 2012 Employees, household, Household employees. Form 1040ez 2012 Employees, withholding exemption under tax treaty, Employees and independent contractors. Form 1040ez 2012 Employer identification number, Employer identification number (EIN). Form 1040ez 2012 Estate, beneficiary, Beneficiary of an estate or trust. Form 1040ez 2012 Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Form 1040ez 2012 Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Form 1040ez 2012 Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Form 1040ez 2012 Compensation from a foreign employer, Students and exchange visitors. Form 1040ez 2012 Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Form 1040ez 2012 Treaty income, Income affected by treaties. Form 1040ez 2012 , Treaty Income Exempt individual, Exempt individual. Form 1040ez 2012 Exemption from withholding Employees, Employees and independent contractors. Form 1040ez 2012 Independent contractors, Employees and independent contractors. Form 1040ez 2012 Students, teachers, and researchers, Students, teachers, and researchers. Form 1040ez 2012 Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Form 1040ez 2012 Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Form 1040ez 2012 S. Form 1040ez 2012 nationals. Form 1040ez 2012 Residents of South Korea, Residents of South Korea. Form 1040ez 2012 U. Form 1040ez 2012 S. Form 1040ez 2012 nationals, Residents of Mexico or Canada or U. Form 1040ez 2012 S. Form 1040ez 2012 nationals. Form 1040ez 2012 Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Form 1040ez 2012 Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Form 1040ez 2012 Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Form 1040ez 2012 Nonresident alien, Figuring Your Tax U. Form 1040ez 2012 S. Form 1040ez 2012 Virgin Islands, Aliens from the U. Form 1040ez 2012 S. Form 1040ez 2012 Virgin Islands. Form 1040ez 2012 Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Form 1040ez 2012 Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Form 1040ez 2012 , Foreign employer. Form 1040ez 2012 Foreign government employees Alien status, Foreign government-related individuals. Form 1040ez 2012 Exempt from U. Form 1040ez 2012 S. Form 1040ez 2012 tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Form 1040ez 2012 S. Form 1040ez 2012 tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Form 1040ez 2012 Foreign tax credit Dual-status alien, Foreign tax credit. Form 1040ez 2012 Nonresident alien, Foreign tax credit. Form 1040ez 2012 Resident alien, Foreign tax credit. Form 1040ez 2012 Forms, Form 8843. Form 1040ez 2012 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Form 1040ez 2012 , Foreign tax credit. Form 1040ez 2012 , Foreign tax credit. Form 1040ez 2012 2063, Form 2063 2106, Deductible travel expenses. Form 1040ez 2012 2210, Penalty for failure to pay estimated income tax. Form 1040ez 2012 3903, Moving expenses. Form 1040ez 2012 4563, Residents of American Samoa. Form 1040ez 2012 4790 (see FinCEN 105) 6251, Alternative minimum tax. Form 1040ez 2012 8233, Employees and independent contractors. Form 1040ez 2012 8275, Disclosure statement. Form 1040ez 2012 8288, Credit for tax withheld. Form 1040ez 2012 8288-A, Credit for tax withheld. Form 1040ez 2012 8288-B, Withholding certificates. Form 1040ez 2012 8801, Credit for prior year minimum tax. Form 1040ez 2012 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Form 1040ez 2012 8843, Form 8843. Form 1040ez 2012 8854, Reporting requirements. Form 1040ez 2012 FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Form 1040ez 2012 W-7, Individual taxpayer identification number (ITIN). Form 1040ez 2012 W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Form 1040ez 2012 G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Form 1040ez 2012 Resident alien, Head of household. Form 1040ez 2012 Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Form 1040ez 2012 I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Form 1040ez 2012 Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Form 1040ez 2012 Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Form 1040ez 2012 S. Form 1040ez 2012 sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Form 1040ez 2012 Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Form 1040ez 2012 Exemptions for spouse and dependents, Students and business apprentices from India. Form 1040ez 2012 Standard deduction, Students and business apprentices from India. Form 1040ez 2012 Withholding allowances, Students and business apprentices from India. Form 1040ez 2012 Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Form 1040ez 2012 Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Form 1040ez 2012 Intangible property, Intangible property. Form 1040ez 2012 Interest Portfolio, Portfolio interest. Form 1040ez 2012 , Interest that does not qualify as portfolio interest. Form 1040ez 2012 Interest income Contingent, Contingent interest. Form 1040ez 2012 Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Form 1040ez 2012 Exempt from U. Form 1040ez 2012 S. Form 1040ez 2012 tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Form 1040ez 2012 Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Form 1040ez 2012 K Korea, South Exemptions, Residents of South Korea. Form 1040ez 2012 , Exemptions Married filing separately, Married nonresident alien. Form 1040ez 2012 Qualifying widow filing status, Qualifying widow(er). Form 1040ez 2012 Withholding tax, U. Form 1040ez 2012 S. Form 1040ez 2012 nationals or residents of Canada, Mexico, or South Korea. Form 1040ez 2012 L Last year of residency, Last Year of Residency Long-term U. Form 1040ez 2012 S. Form 1040ez 2012 resident Defined, Long-term resident defined. Form 1040ez 2012 Expatriation tax, Long-term resident defined. Form 1040ez 2012 Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Form 1040ez 2012 Of nonresident aliens, Losses. Form 1040ez 2012 Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Form 1040ez 2012 Resident alien, Married filing jointly. Form 1040ez 2012 Medical condition, Medical condition. Form 1040ez 2012 Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Form 1040ez 2012 Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Form 1040ez 2012 Residents of, Residents of Mexico or Canada or U. Form 1040ez 2012 S. Form 1040ez 2012 nationals. Form 1040ez 2012 Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Form 1040ez 2012 Withholding tax, U. Form 1040ez 2012 S. Form 1040ez 2012 nationals or residents of Canada, Mexico, or South Korea. Form 1040ez 2012 Miscellaneous deductions, Job expenses and other miscellaneous deductions. Form 1040ez 2012 Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Form 1040ez 2012 Multi-level marketing, Multi-level marketing. Form 1040ez 2012 , Multi-level marketing. Form 1040ez 2012 Municipal bonds, State and local government obligations. Form 1040ez 2012 N National of the United States, Qualifying widow(er). Form 1040ez 2012 , 5) Tax rates. Form 1040ez 2012 , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Form 1040ez 2012 Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Form 1040ez 2012 Business expenses, Ordinary and necessary business expenses. Form 1040ez 2012 Casualty and theft losses, Casualty and theft losses. Form 1040ez 2012 Charitable contributions, Charitable contributions. Form 1040ez 2012 Child care credit, Child and dependent care credit. Form 1040ez 2012 Credit for excess social security tax withheld, Excess social security tax withheld. Form 1040ez 2012 Credit for income tax withheld, Withholding from wages. Form 1040ez 2012 Credit for prior year minimum tax, Credit for prior year minimum tax. Form 1040ez 2012 Defined, Nonresident Aliens Earned income credit, Earned income credit. Form 1040ez 2012 Education credits, Education credits. Form 1040ez 2012 Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Form 1040ez 2012 Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Form 1040ez 2012 How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Form 1040ez 2012 Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Form 1040ez 2012 Losses, Losses. Form 1040ez 2012 Married filing jointly, Married nonresident alien. Form 1040ez 2012 Miscellaneous deductions, Job expenses and other miscellaneous deductions. Form 1040ez 2012 Moving expenses, Moving expenses. Form 1040ez 2012 Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Form 1040ez 2012 Standard deduction, Standard deduction. Form 1040ez 2012 State and local income taxes, State and local income taxes. Form 1040ez 2012 Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Form 1040ez 2012 Tax withheld at source, Tax withheld at the source. Form 1040ez 2012 Travel expenses, Travel expenses. Form 1040ez 2012 Withholding from partnership income, Tax withheld on partnership income. Form 1040ez 2012 Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Form 1040ez 2012 Registered, Obligations in registered form. Form 1040ez 2012 Original issue discount, Original issue discount (OID). Form 1040ez 2012 P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Form 1040ez 2012 Payment against U. Form 1040ez 2012 S. Form 1040ez 2012 tax, Payments Tax withheld at the source, Tax withheld at the source. Form 1040ez 2012 Withholding from wages, Tax Withheld Penalties, Penalties. Form 1040ez 2012 , Penalties Accuracy-related, Accuracy-related penalty. Form 1040ez 2012 Failure to file, Filing late. Form 1040ez 2012 Failure to pay, Paying tax late. Form 1040ez 2012 Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Form 1040ez 2012 Fraud, Fraud. Form 1040ez 2012 Frivolous tax submission, Frivolous tax submission. Form 1040ez 2012 Negligence, Negligence or disregard. Form 1040ez 2012 Substantial understatement of income tax, Substantial understatement of income tax. Form 1040ez 2012 Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Form 1040ez 2012 Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Form 1040ez 2012 Pensions, Pensions. Form 1040ez 2012 Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Form 1040ez 2012 Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Form 1040ez 2012 S. Form 1040ez 2012 business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Form 1040ez 2012 , Interest that does not qualify as portfolio interest. Form 1040ez 2012 Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Form 1040ez 2012 Property Depreciable, Depreciable property. Form 1040ez 2012 Intangible, Intangible property. Form 1040ez 2012 Inventory, Inventory property. Form 1040ez 2012 Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Form 1040ez 2012 Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Form 1040ez 2012 S. Form 1040ez 2012 possessions. Form 1040ez 2012 , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Form 1040ez 2012 Q Qualified investment entity Distributions paid by, Qualified investment entities. Form 1040ez 2012 R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Form 1040ez 2012 Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Form 1040ez 2012 Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Form 1040ez 2012 S. Form 1040ez 2012 real property interest, U. Form 1040ez 2012 S. Form 1040ez 2012 real property interest. Form 1040ez 2012 Real property income, Real property income. Form 1040ez 2012 Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Form 1040ez 2012 Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Form 1040ez 2012 , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Form 1040ez 2012 Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Form 1040ez 2012 , Child tax credit. Form 1040ez 2012 , Child tax credit. Form 1040ez 2012 Defined, Resident Aliens Education credits, Education credits. Form 1040ez 2012 Head of household, Head of household. Form 1040ez 2012 Married filing jointly, Married filing jointly. Form 1040ez 2012 Qualifying widow(er), Qualifying widow(er). Form 1040ez 2012 Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Form 1040ez 2012 Nonresident alien, Retirement savings contributions credit. Form 1040ez 2012 Resident alien, Retirement savings contributions credit. Form 1040ez 2012 Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Form 1040ez 2012 Where to get, Where to get a sailing or departure permit. Form 1040ez 2012 Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Form 1040ez 2012 Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Form 1040ez 2012 Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Form 1040ez 2012 Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Form 1040ez 2012 Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Form 1040ez 2012 Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Form 1040ez 2012 Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Form 1040ez 2012 State and local income taxes, State and local income taxes. Form 1040ez 2012 Stocks, trading in, Trading in stocks, securities, and commodities. Form 1040ez 2012 Student loan interest expense, Student loan interest expense. Form 1040ez 2012 Students Alien status, Students. Form 1040ez 2012 Engaged in U. Form 1040ez 2012 S. Form 1040ez 2012 business, Students and trainees. Form 1040ez 2012 Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Form 1040ez 2012 Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Form 1040ez 2012 , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Form 1040ez 2012 , Students and business apprentices from India. Form 1040ez 2012 , Students and business apprentices from India. Form 1040ez 2012 , Students and business apprentices from India. Form 1040ez 2012 Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Form 1040ez 2012 , Tax home. Form 1040ez 2012 Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Form 1040ez 2012 Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Form 1040ez 2012 Income affected by, Income affected by treaties. Form 1040ez 2012 Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Form 1040ez 2012 Teachers Alien status, Teachers and trainees. Form 1040ez 2012 Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Form 1040ez 2012 , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Form 1040ez 2012 S. Form 1040ez 2012 , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Form 1040ez 2012 Business operations, Business operations. Form 1040ez 2012 Income from U. Form 1040ez 2012 S. Form 1040ez 2012 sources, Effectively Connected Income Partnerships, Partnerships. Form 1040ez 2012 Personal services, Personal Services Students and trainees, Students and trainees. Form 1040ez 2012 Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Form 1040ez 2012 Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Form 1040ez 2012 Trainees, Teachers and trainees. Form 1040ez 2012 , Students and trainees. Form 1040ez 2012 Transportation income Connected with U. Form 1040ez 2012 S. Form 1040ez 2012 business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Form 1040ez 2012 Travel expenses, Travel expenses. Form 1040ez 2012 Treaties, income affected by, Income affected by treaties. Form 1040ez 2012 Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Form 1040ez 2012 TTY/TDD information, How To Get Tax Help U U. Form 1040ez 2012 S Virgin Islands, residents of Withholding on wages, Residents of the U. Form 1040ez 2012 S. Form 1040ez 2012 Virgin Islands. Form 1040ez 2012 U. Form 1040ez 2012 S. Form 1040ez 2012 national, Qualifying widow(er). Form 1040ez 2012 , 5) Tax rates. Form 1040ez 2012 , Withholding on Wages U. Form 1040ez 2012 S. Form 1040ez 2012 real property holding corporation, U. Form 1040ez 2012 S. Form 1040ez 2012 real property holding corporation. Form 1040ez 2012 U. Form 1040ez 2012 S. Form 1040ez 2012 real property interest, U. Form 1040ez 2012 S. Form 1040ez 2012 real property interest. Form 1040ez 2012 U. Form 1040ez 2012 S. Form 1040ez 2012 tax-exempt income, expenses allocable to, Expenses allocable to U. Form 1040ez 2012 S. Form 1040ez 2012 tax-exempt income. Form 1040ez 2012 U. Form 1040ez 2012 S. Form 1040ez 2012 Virgin Islands, residents of Where to file, Aliens from the U. Form 1040ez 2012 S. Form 1040ez 2012 Virgin Islands. Form 1040ez 2012 W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Form 1040ez 2012 When to file, When To File, When to file for deductions and credits. Form 1040ez 2012 Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Form 1040ez 2012 Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Form 1040ez 2012 Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Form 1040ez 2012 Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Form 1040ez 2012 S. Form 1040ez 2012 nationals or residents of Canada, Mexico, or South Korea. Form 1040ez 2012 Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Form 1040ez 2012 S. Form 1040ez 2012 nationals, U. Form 1040ez 2012 S. Form 1040ez 2012 nationals or residents of Canada, Mexico, or South Korea. Form 1040ez 2012 U. Form 1040ez 2012 S. Form 1040ez 2012 Virgin Islands, residents of, Residents of the U. Form 1040ez 2012 S. Form 1040ez 2012 Virgin Islands. Form 1040ez 2012 Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications
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Joint Congressional Committee on Inaugural Ceremonies

Made up of members of the House and Senate, the Joint Congressional Committee on Inaugural Ceremonies is responsible for planning and carrying out the President's swearing-in ceremony at the U.S. Capitol.

The Form 1040ez 2012

Form 1040ez 2012 Publication 557 - Additional Material Table of Contents Appendix. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 , 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Form 1040ez 2012 Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). Form 1040ez 2012    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. Form 1040ez 2012    4Deductible as a business expense to the extent allowed by section 192. Form 1040ez 2012    5Deductible as a business expense to the extent allowed by section 194A. Form 1040ez 2012 6Application is by letter to the address shown on Form 8718. Form 1040ez 2012 A copy of the organizing document should be attached and the letter should be signed by an officer. Form 1040ez 2012    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. Form 1040ez 2012    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). Form 1040ez 2012    9Although the organization files a partnership return, all distributions are deemed dividends. Form 1040ez 2012 The members are not entitled to pass through treatment of the organization's income or expenses. Form 1040ez 2012    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). Form 1040ez 2012    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). Form 1040ez 2012    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Form 1040ez 2012 Use Form 1024 if applying for recognition under section 501(c)(4). Form 1040ez 2012    13See section 501(c)(29) for details. Form 1040ez 2012    14See Revenue Procedure 2012-11, sec. Form 1040ez 2012 4. Form 1040ez 2012 01, 2012-7 I. Form 1040ez 2012 R. Form 1040ez 2012 B. Form 1040ez 2012 368, for details. Form 1040ez 2012 Appendix. Form 1040ez 2012 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. Form 1040ez 2012 You should bear in mind that requirements for these instruments may vary under applicable state law. Form 1040ez 2012 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. Form 1040ez 2012 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 . Form 1040ez 2012 Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012   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. Form 1040ez 2012 ” 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. Form 1040ez 2012 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. Form 1040ez 2012   In witness whereof, we have hereunto subscribed our names this day of , 20. Form 1040ez 2012 Appendix. Form 1040ez 2012 Sample Articles of Organization, continued Draft B The Charitable Trust. Form 1040ez 2012 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. Form 1040ez 2012 ” 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. Form 1040ez 2012 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. Form 1040ez 2012 Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Form 1040ez 2012 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. Form 1040ez 2012  None of the trustees shall be required to furnish any bond or surety. Form 1040ez 2012 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. Form 1040ez 2012  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. Form 1040ez 2012 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. Form 1040ez 2012  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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. Form 1040ez 2012 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. Form 1040ez 2012 Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . Form 1040ez 2012 Trustee Trustee Prev  Up  Next   Home   More Online Publications