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

Free E File 2012

E File State Taxes Only For FreeFile My 2011 Tax Return For Free2012 Tax Return TurbotaxTurbotax 2009 Download FreeFile 2009 Taxes For FreeHow Do I File My 2011 Tax ReturnFiling State TaxTax Breaks For The Unemployed1040nr Form 20111099 Form1040 Ez 2012How To Fill Out 1040x FormIrs Gov Forms Form 1040xSenior Income TaxFreefile1040ez Amended FormForm 1040 XI Want To File My 2012 TaxesH&r Block Home EditionFree Tax Preparation2011 Income Tax ReturnsFree 1040 Tax ReturnAmend 2011 Tax Return OnlineCan I File My 2012 Taxes NowTurbotax Deluxe Federal E File State 2012 For Pc Download2007 Tax SoftwareFree 1040ez Filing OnlineTurbotax Download 20122012 Form 1040ezAarp Free Tax Preparation LocationsHr Block Military1040ez 2011 InstructionsFree Filing State TaxesAmend State TaxesTax Amendment Form 2013Filing Your State Taxes Free2012 1040a FormStudent Tax Form 1098 THelp Filling Out 1040x1040x

Free E File 2012

Free e file 2012 10. Free e file 2012   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. Free e file 2012 The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. Free e file 2012 Definition of indoor tanning services. Free e file 2012   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. Free e file 2012 The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). Free e file 2012 See regulations section 49. Free e file 2012 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. Free e file 2012 File Form 720. Free e file 2012   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. Free e file 2012 If the tax is not collected for any reason, the collector is liable for the tax. Free e file 2012 The collector is not required to make semimonthly deposits of the tax. Free e file 2012 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP299 Notice

Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.


What you need to do

  • If your organization hasn't filed its annual information return or e-Postcard, it must file as soon as possible.

Answers to Common Questions

Who can file Form 990-N (e-Postcard)

  • A tax-exempt organization other than a private foundation or political or foreign organization whose gross receipts are normally $50,000 or less.
  • A Section 509(a)(3) supporting organization of a religious organization whose gross receipts are normally $5,000 or less.

Where can I file Form 990-N (e-Postcard)?

  • Go to irs.gov/charities.
  • Type 990-N in the search box.
  • Click on the link for the Form 990-N.

Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP299, Page 1

Notice CP299, Page 2

Page Last Reviewed or Updated: 24-Dec-2013

How to get help

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

The Free E File 2012

Free e file 2012 Index A Absence, temporary, Temporary absences. Free e file 2012 Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Free e file 2012 , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Free e file 2012 No exemption for spouse, Alimony paid. Free e file 2012 Annual exclusion, gift tax, Annual exclusion. Free e file 2012 Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Free e file 2012 Considered unmarried, Unmarried persons. Free e file 2012 Archer MSA, Archer medical savings account (MSA). Free e file 2012 Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Free e file 2012 Benefits paid under QDROs, Benefits paid to a child or other dependent. Free e file 2012 , Benefits paid to a spouse or former spouse. Free e file 2012 Birth of dependent, Death or birth. Free e file 2012 C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Free e file 2012 Child support Alimony, difference from, Child support. Free e file 2012 Clearly associated with contingency, Clearly associated with a contingency. Free e file 2012 Contingency relating to child, Contingency relating to your child. Free e file 2012 Payment specifically designated as, Specifically designated as child support. Free e file 2012 Child support under pre-1985 agreement, Child support under pre-1985 agreement. Free e file 2012 Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Free e file 2012 Claiming parent, when child is head of household, Special rule for parent. Free e file 2012 Custody of, Custodial parent and noncustodial parent. Free e file 2012 Death of child Head of household, qualifying person to file as, Death or birth. Free e file 2012 Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Free e file 2012 States, Community property states. Free e file 2012 Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Free e file 2012 Nondeductible expenses, Nondeductible expenses. Free e file 2012 Custody of child, Custodial parent and noncustodial parent. Free e file 2012 D Death of dependent, Death or birth. Free e file 2012 Death of recipient spouse. Free e file 2012 , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Free e file 2012 Deductions Alimony paid, Deducting alimony paid. Free e file 2012 Alimony recapture, Deducting the recapture. Free e file 2012 Limits on IRAs, IRA contribution and deduction limits. Free e file 2012 Marital, Marital deduction. Free e file 2012 Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Free e file 2012 Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Free e file 2012 Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Free e file 2012 Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Free e file 2012 Invalid, Invalid decree. Free e file 2012 Unmarried persons, Unmarried persons. Free e file 2012 Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Free e file 2012 Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Free e file 2012 Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Free e file 2012 Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Free e file 2012 Filing status, Filing Status, More information. Free e file 2012 Head of household, Requirements. Free e file 2012 Form 1040 Deducting alimony paid, Deducting alimony paid. Free e file 2012 Reporting alimony received, Reporting alimony received. Free e file 2012 Form 1040X Annulment, decree of, Unmarried persons. Free e file 2012 Form 8332 Release of exemption to noncustodial parent, Written declaration. Free e file 2012 Form 8379 Injured spouse, Injured spouse. Free e file 2012 Form 8857 Innocent spouse relief, Relief from joint liability. Free e file 2012 Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Free e file 2012 Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Free e file 2012 , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Free e file 2012 Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Free e file 2012 Expenses for, as alimony (Table 4), Table 4. Free e file 2012 Expenses for a Jointly-Owned Home Sale of, Sale of home. Free e file 2012 HSAs (Health savings accounts), Health savings account (HSA). Free e file 2012 I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Free e file 2012 Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Free e file 2012 Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Free e file 2012 Innocent spouse relief, Relief from joint liability. Free e file 2012 Insurance premiums, Life insurance premiums. Free e file 2012 Invalid decree, Invalid decree. Free e file 2012 IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Free e file 2012 Itemized deductions on separate returns, Itemized deductions. Free e file 2012 ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Free e file 2012 Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Free e file 2012 Change to separate return, Separate returns after joint return. Free e file 2012 Divorced taxpayers, Divorced taxpayers. Free e file 2012 Exemption for spouse, Joint return. Free e file 2012 Joint and individual liability, Joint and individual liability. Free e file 2012 Relief from joint liability, Relief from joint liability. Free e file 2012 Signing, Signing a joint return. Free e file 2012 Jointly-owned home Alimony payments for, Payments for jointly-owned home. Free e file 2012 Expenses for, as alimony (Table 4), Table 4. Free e file 2012 Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Free e file 2012 K Kidnapped child Head of household status and, Kidnapped child. Free e file 2012 L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Free e file 2012 M Marital community, ending, Ending the Marital Community Marital status, Marital status. Free e file 2012 Married persons, Married persons. Free e file 2012 Medical savings accounts (MSAs), Archer medical savings account (MSA). Free e file 2012 Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Free e file 2012 MSAs (Medical savings accounts), Archer medical savings account (MSA). Free e file 2012 N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Free e file 2012 Nonresident aliens Joint returns, Nonresident alien. Free e file 2012 Withholding, Withholding on nonresident aliens. Free e file 2012 P Parent Head of household, claim for, Special rule for parent. Free e file 2012 Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Free e file 2012 Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Free e file 2012 , Benefits paid to a spouse or former spouse. Free e file 2012 Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Free e file 2012 Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Free e file 2012 Table 2, Table 2. Free e file 2012 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Free e file 2012 Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Free e file 2012 Spouse's debts, applied to, Tax refund applied to spouse's debts. Free e file 2012 Release of exemption to noncustodial parent, Written declaration. Free e file 2012 Revocation, Revocation of release of claim to an exemption. Free e file 2012 Relief from joint liability, Reminders, Relief from joint liability. Free e file 2012 Relief from separate return liability Community income, Relief from liability arising from community property law. Free e file 2012 Reporting requirements Alimony received, Reporting alimony received. Free e file 2012 Returns Amended return required, Unmarried persons. Free e file 2012 Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Free e file 2012 S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Free e file 2012 Separate maintenance decrees, Unmarried persons. Free e file 2012 , Divorce or separation instrument. Free e file 2012 , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Free e file 2012 Community or separate income, Community or separate income. Free e file 2012 Exemption for spouse, Separate return. Free e file 2012 Itemized deductions, Itemized deductions. Free e file 2012 Relief from liability, Relief from liability arising from community property law. Free e file 2012 Separate liability, Separate liability. Free e file 2012 Tax consequences, Separate returns may give you a higher tax. Free e file 2012 Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Free e file 2012 Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Free e file 2012 Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Free e file 2012 Spouse Defined for purposes of alimony, Spouse or former spouse. Free e file 2012 Refund applied to debts, Tax refund applied to spouse's debts. Free e file 2012 Statute of limitations Amended return, Unmarried persons. Free e file 2012 Injured spouse allocation, Injured spouse. Free e file 2012 T Tables and figures Exemption for dependents (Table 3), Table 3. Free e file 2012 Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Free e file 2012 Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Free e file 2012 Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Free e file 2012 Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Free e file 2012 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Free e file 2012 Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Free e file 2012 Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Free e file 2012 , Payments to a third party. Free e file 2012 Property settlements, transfers to, Transfers to third parties. Free e file 2012 Tiebreaker rules, Tiebreaker rules. Free e file 2012 TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Free e file 2012 Unmarried persons, Unmarried persons. Free e file 2012 W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Free e file 2012 Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Free e file 2012 Prev  Up     Home   More Online Publications