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Free State Returns

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Free State Returns

Free state returns Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Free state returns 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. Free state returns 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Free state returns 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Free state returns 60 day rule, Time limit for making a rollover contribution. Free state returns 70 rule, Age 70½ rule. Free state returns , Nonresident alien spouse. Free state returns A Abandonment of home, Abandonment. Free state returns Abortion Deductibility as medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Free state returns , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Free state returns S. Free state returns ) (see also Foreign employment) Absence, temporary, Temporary absences. Free state returns , Temporary absences. Free state returns Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Free state returns Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Free state returns Long-term care, Long-term care coverage. Free state returns , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Free state returns Accidents, car, Deductible losses. Free state returns Value determination, Car value. Free state returns Willful negligence or intentional act as cause, Nondeductible losses. Free state returns Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Free state returns Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. Free state returns Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Free state returns Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Free state returns Fiscal year, Accounting Periods, Fiscal year taxpayers. Free state returns , Fiscal Years Fringe benefits, Accounting period. Free state returns Accrual method taxpayers, Accrual method. Free state returns Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Free state returns Accumulation distribution of trusts Tax on, Other taxes. Free state returns Accuracy-related penalties, Accuracy-related penalty. Free state returns Acknowledgment, Acknowledgment. Free state returns Activities not for profit, Activity not for profit. Free state returns Address, Name and Address Change of, Change of Address Foreign, Foreign address. Free state returns P. Free state returns O. Free state returns box, P. Free state returns O. Free state returns box. Free state returns Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Free state returns Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Free state returns Easements, Easements. Free state returns Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Free state returns Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Free state returns Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Free state returns Sales of property, Adjusted basis. Free state returns Section 179 deduction, Depreciation and section 179 deduction. Free state returns Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. Free state returns Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Free state returns , Adopted child. Free state returns , Adopted child. Free state returns , Taxpayer identification numbers for adoptees. Free state returns Earned income credit, Adopted child. Free state returns Adoption, Adoption Credit, Child with special needs. Free state returns ATIN, Adoption taxpayer identification number (ATIN). Free state returns , Adoption taxpayer identification number (ATIN). Free state returns Child tax credit, Adopted child. Free state returns (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Free state returns Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Free state returns Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Free state returns No charitable deduction for, Personal Expenses Foreign child, Foreign child. Free state returns Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Free state returns , Taxpayer identification numbers for aliens. Free state returns Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Free state returns Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. Free state returns Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Free state returns Distribution prior to age 59, Age 59½ rule. Free state returns Distribution required at age 70, IRA owners. Free state returns , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Free state returns Retirement plan recipients over age 75, Who must use the General Rule. Free state returns Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. Free state returns (see also Fiduciaries) Income paid to, Payment to an agent. Free state returns Signing return, When someone can sign for you. Free state returns AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Free state returns Airline club dues Not entertainment expenses, Club dues and membership fees. Free state returns Airplanes, donations of, Cars, boats, and airplanes. Free state returns Airport transportation Business-related travel expense, Table 26-1. Free state returns Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free state returns Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Free state returns Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Free state returns Child's dividends, Child's Alaska Permanent Fund dividends. Free state returns Income from, You can use Form 1040EZ if all of the following apply. Free state returns , You can use Form 1040A if all of the following apply. Free state returns , Alaska Permanent Fund dividends. Free state returns Investment income not to include, Investment income. Free state returns Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Free state returns Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Alcoholic beverages IRA prohibited transactions in, Collectibles. Free state returns Aliens, Individual taxpayer identification number (ITIN) for aliens. Free state returns , Not earned income. Free state returns Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Free state returns , Payments not alimony. Free state returns , Payments to a third party. Free state returns , Life insurance premiums. Free state returns , Payments for jointly-owned home. Free state returns , Mortgage payments. Free state returns , Taxes and insurance. Free state returns , Other payments to a third party. Free state returns , Instruments Executed After 1984, Exception for instruments executed before 1985. Free state returns , Alimony requirements. Free state returns , Cash payment requirement. Free state returns , Payments to a third party. Free state returns , Payments designated as not alimony. Free state returns , Spouses cannot be members of the same household. Free state returns , Liability for payments after death of recipient spouse. Free state returns , Substitute payments. Free state returns , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Free state returns , Deducting the recapture. Free state returns Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Free state returns Reporting of income, Alimony. Free state returns Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Free state returns Exempt-interest dividends, Alternative minimum tax treatment. Free state returns Filing requirements (Table 1-3), Figuring tax. Free state returns Incentive stock option, You can use Form 1040A if all of the following apply. Free state returns Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Free state returns Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. Free state returns , Filing Form 1040X. Free state returns (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Free state returns Standard deduction, change to itemized deductions, Changing your mind. Free state returns American citizens abroad, U. Free state returns S. Free state returns Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Free state returns S. Free state returns ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. Free state returns S. Free state returns Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Free state returns AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. Free state returns Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Free state returns , Additional exceptions for nonqualified annuity contracts. Free state returns Estimated tax, Withholding and estimated tax. Free state returns Exclusion limit, Exclusion limit. Free state returns General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Free state returns Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Free state returns Purchased annuities, Purchased annuities. Free state returns Survivor's annuity, Survivors of retirees. Free state returns Guaranteed payments, Guaranteed payments. Free state returns IRAs as, Kinds of traditional IRAs. Free state returns Joint return, Joint return. Free state returns Loans from plan, Loans. Free state returns Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Free state returns , More than one annuity. Free state returns Partly taxable payments, Partly taxable payments. Free state returns Purchased annuities, Purchased annuities. Free state returns Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. Free state returns Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Free state returns Worksheet for computation, How to use the Simplified Method. Free state returns Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Free state returns Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Free state returns , Pensions and Annuities, Withholding and estimated tax. Free state returns Annulled marriages Filing status, Annulled marriages. Free state returns Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Free state returns Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Free state returns Real estate transactions, when required by lender, Settlement costs. Free state returns Appraisals Casualty or theft losses, Appraisal. Free state returns , Costs of photographs and appraisals. Free state returns Archer MSAs, Medical savings accounts (MSAs). Free state returns Contributions, Archer MSA contributions. Free state returns Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Armed forces, Types of Qualified Organizations, Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Free state returns (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Free state returns Dependency allotments, Armed Forces dependency allotments. Free state returns Disability pay, Disability. Free state returns Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Free state returns Military, Military uniforms. Free state returns Military quarters allotments, Tax-exempt military quarters allowances. Free state returns Naval officers on permanent duty aboard ship, Members of the Armed Forces. Free state returns Permanent duty overseas, Members of the Armed Forces. Free state returns Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Free state returns , Ministers' and military housing allowance. Free state returns Rehabilitative program payments, Veterans' benefits. Free state returns Reserves, Armed Forces reservists traveling more than 100 miles from home. Free state returns Retirees' pay Taxable income, Military retirement pay. Free state returns Uniforms, Military uniforms. Free state returns Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Free state returns Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Free state returns Capital gains or losses from sale or trade of, Investment interest deducted. Free state returns Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. Free state returns Fees not included in basis, Settlement costs. Free state returns At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Free state returns ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Free state returns Attachment of wages, Garnisheed wages. Free state returns Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. Free state returns Title to property, for preparation, filing, etc. Free state returns , Settlement costs. Free state returns Audits Travel expense records, If your return is examined. Free state returns Auto insurance Medical expenses covered by, not deductible, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Automatic extension of time to file, Automatic Extension, When to file. Free state returns Form 4868, E-file options. Free state returns Automatic investment services Holding period, determination of, Automatic investment service. Free state returns Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Free state returns Back pay, award for, Back pay awards. Free state returns Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Free state returns Backup withholding, Backup Withholding, Backup withholding. Free state returns , Backup withholding. Free state returns Dividend income, Backup withholding. Free state returns , Reporting tax withheld. Free state returns Penalties, Penalties. Free state returns Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Free state returns Reporting on Schedule D (Form 1040), How to report. Free state returns Claim for refund, Exceptions for special types of refunds. Free state returns , Filing a claim for refund. Free state returns Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Free state returns Short-term capital loss, How to report bad debts. Free state returns When deductible, When deductible. Free state returns Baggage Business-related travel expense, Table 26-1. Free state returns Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free state returns Balance due, Refund or balance due. Free state returns Bankruptcy Canceled debt not deemed to be income, Excluded debt. Free state returns Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Free state returns Banks Automatic investment service, determination of holding period, Automatic investment service. Free state returns IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Free state returns Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. Free state returns Basis of purchase, Bargain purchases. Free state returns Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Free state returns Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Free state returns Bargain purchases, Bargain purchases. Free state returns Bonds, Stocks and Bonds, Bond premium. Free state returns Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Free state returns , Partly taxable. Free state returns Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Free state returns Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Free state returns Other than cost, Basis Other Than Cost, Tax-exempt obligations. Free state returns , No gain or loss. Free state returns Points not to be included, Settlement costs. Free state returns , Points. Free state returns Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Free state returns Stock or stock rights, Basis. Free state returns Tax-exempt obligations Bonds, Tax-exempt obligations. Free state returns Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Free state returns Beneficiaries, Beneficiary of an estate or trust. Free state returns , Rollover by surviving spouse. Free state returns , Estate and trust income. Free state returns , Losses. Free state returns (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Free state returns , Losses. Free state returns , Gifts and inheritances. Free state returns , Income from property received as a gift. Free state returns (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Free state returns Bingo, Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Birth of child, Death or birth of child. Free state returns Head of household, qualifying person to file as, Death or birth. Free state returns , Death or birth. Free state returns Social security number to be obtained, Born and died in 2013. Free state returns Birth of dependent, Death or birth. Free state returns Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Free state returns Guide dogs, deductible as medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Free state returns Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Free state returns Donations of, Cars, boats, and airplanes. Free state returns Body scan, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Bona fide business purpose Travel expenses, Bona fide business purpose. Free state returns Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Free state returns , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Free state returns Convertible bonds, Convertible stocks and bonds. Free state returns Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Free state returns Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Free state returns Retirement of, Retirement bonds. Free state returns , Redemption or retirement of bonds. Free state returns Sale of, Bonds Sold Between Interest Dates Savings, U. Free state returns S. Free state returns Savings Bonds, Series HH bonds. Free state returns , Series EE and series I bonds. Free state returns Sold at premium, computation of adjusted basis, Bond premium. Free state returns State or local government, tax-exempt, Tax-exempt state and local government bonds. Free state returns Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Free state returns , Employee awards or bonuses. Free state returns Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Free state returns Borrowed funds, Loans. Free state returns , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Free state returns Bottled water, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Boy Scouts Charitable contributions to, Examples. Free state returns , Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Breach of contract Damages as income, Court awards and damages. Free state returns employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Bribes, Bribes. Free state returns , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. Free state returns , Brokers' commissions. Free state returns Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Free state returns Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Free state returns Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Free state returns Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Free state returns , Allowances and reimbursements. Free state returns Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Free state returns Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. Free state returns Basis for depreciation, Basis for depreciation. Free state returns Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. Free state returns Business tax credits Claim for refund, Exceptions for special types of refunds. Free state returns Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Free state returns Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Free state returns Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Free state returns Campaign contributions, Campaign contributions. Free state returns , Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. Free state returns Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Free state returns Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Free state returns Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Free state returns , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Free state returns Carryover of, Long-term gains and losses. Free state returns , Capital loss carryover. Free state returns Worksheet, Figuring your carryover. Free state returns Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. Free state returns , Capital gain distributions and qualified dividends. Free state returns Collectibles, Investment interest deducted. Free state returns Deductions, Capital Losses Limit on, Limit on deduction. Free state returns Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Free state returns , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Free state returns Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Free state returns Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. Free state returns , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Free state returns Net long-term capital loss, Long-term gains and losses. Free state returns Sale of personal items, Sale of personal items. Free state returns Sale or trade of property held more than 1 year, Long-term or short-term. Free state returns , Long-term gains and losses. Free state returns Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. Free state returns State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Free state returns Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Free state returns Total net loss, Total net gain or loss. Free state returns Undistributed gains, Long-term gains and losses. Free state returns Credit for tax on, Undistributed capital gains of mutual funds and REITs. Free state returns , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Free state returns Car pools, Car pools. Free state returns , Car pools. Free state returns Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Free state returns Carryovers Capital loss, Long-term gains and losses. Free state returns , Capital loss carryover. Free state returns Worksheet, Figuring your carryover. Free state returns Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Free state returns , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. Free state returns Value determination, Car value. Free state returns Willful negligence or intentional act as cause, Nondeductible losses. Free state returns Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Free state returns Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. Free state returns Books to determine fair market value, Car value. Free state returns Business and personal use, allocation between, Business and personal use. Free state returns , Separating expenses. Free state returns Business-related travel expenses, Table 26-1. Free state returns Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free state returns Car pools, Car pools. Free state returns Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Free state returns Charitable organization service, use for, Car expenses. Free state returns Depreciation, Depreciation and section 179 deductions. Free state returns Donations of, Cars, boats, and airplanes. Free state returns Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Free state returns Form 2106 or 2106-EZ, how to fill out, Car expenses. Free state returns Hauling tools or instruments, Hauling tools or instruments. Free state returns Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Free state returns Medical transportation, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns , Transportation, Car expenses. Free state returns Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. Free state returns Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Free state returns Work-related education, transportation for, Using your car. Free state returns Cash Dividends paid as, Introduction Rebates, Cash rebates. Free state returns Sales of property for, Payment of cash. Free state returns Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Free state returns Bad debts, Basis in bad debt required. Free state returns Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Free state returns Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Free state returns Worthless securities and negotiable promissory notes, Worthless securities. Free state returns Cash rebates, Cash rebates. Free state returns Casualties, Home destroyed or condemned. Free state returns Casualty insurance Premiums not in property basis, Settlement costs. Free state returns Reimbursements from, Casualty insurance and other reimbursements. Free state returns Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Free state returns , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Free state returns , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Free state returns Amount of loss, Figuring a Loss Appraisals, Appraisal. Free state returns , Costs of photographs and appraisals. Free state returns Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Free state returns Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Free state returns Photographs and appraisals, Costs of photographs and appraisals. Free state returns Deductible losses, Deductible losses. Free state returns $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Free state returns Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Free state returns Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Free state returns , Disaster relief. Free state returns (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Free state returns Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Free state returns Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Free state returns Nondeductible losses, Deductible losses. Free state returns Proof of loss, Casualty loss proof. Free state returns Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Free state returns Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Free state returns , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. Free state returns Certificates of deposit (CDs), Certificates of deposit (CDs). Free state returns , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Free state returns Change of address, Change of Address Change of name, Name change. Free state returns , Name changed. Free state returns Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check, Token items. Free state returns , Written statement. Free state returns , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. Free state returns , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Free state returns , Capital gain property. Free state returns , Amount of deduction — general rule. Free state returns , Bargain sales. Free state returns , When To Deduct, Time of making contribution. Free state returns , Noncash Contributions, Additional records. Free state returns , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Free state returns Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Free state returns Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Free state returns Checks As charitable contributions, Checks. Free state returns Canceled checks as evidence of travel expenses, Canceled check. Free state returns Constructive receipt of, Check received or available. Free state returns Child Foster child, Rule 10. Free state returns You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Free state returns You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Free state returns Child and dependent care credit, You can use Form 1040A if all of the following apply. Free state returns Due diligence, Getting the information. Free state returns Earned income, Earned income. Free state returns Full-time student, Rule for student-spouse or spouse not able to care for self. Free state returns Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Free state returns Child care, You can use Form 1040A if all of the following apply. Free state returns Babysitting, Babysitting. Free state returns Care providers, Childcare providers. Free state returns Expenses, Child care expenses. Free state returns Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Child custody, Custodial parent and noncustodial parent. Free state returns Child support, Child support payments. Free state returns Alimony, difference from, Payments not alimony. Free state returns , Alimony requirements. Free state returns , Child support. Free state returns Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Free state returns , Child tax credit. Free state returns , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. Free state returns Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. Free state returns Birth of child Head of household, qualifying person to file as, Death or birth. Free state returns , Death or birth. Free state returns Social security number to be obtained, Born and died in 2013. Free state returns Care providers, Childcare providers. Free state returns (see also Child care) Child's tax, figuring of, Step 3. Free state returns Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Free state returns Credit for, Who Should File, You can use Form 1040A if all of the following apply. Free state returns (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Free state returns Death of child Head of household, qualifying person to file as, Death or birth. Free state returns , Death or birth. Free state returns Deductions, Line 2 (deductions). Free state returns Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Free state returns Filing requirements, Child's earnings. Free state returns As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Free state returns , Income from property received as a gift. Free state returns Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Free state returns Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Free state returns Investment income of, Tax on unearned income of certain children. Free state returns Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. Free state returns Kidnapped, Kidnapped child. Free state returns , Kidnapped child. Free state returns Net unearned income, figuring of, Step 1. Free state returns Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Free state returns Property received as gift, income from, Income from property received as a gift. Free state returns Signing return, parent for child, Spouse unable to sign. Free state returns Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Free state returns Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Free state returns Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Free state returns Unearned income of, Tax on unearned income of certain children. Free state returns Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. Free state returns Unearned income defined, Unearned income defined. Free state returns Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. Free state returns Churches, temples, etc. Free state returns Charitable contributions to, Examples. Free state returns , Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Free state returns Citizen or resident test, Citizen or Resident Test Citizens outside U. Free state returns S. Free state returns Business travel outside U. Free state returns S. Free state returns , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Free state returns Standard meal allowance, Standard meal allowance for areas outside the continental United States. Free state returns Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Free state returns S. Free state returns Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Free state returns Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Free state returns Civil service retirement benefits, Civil service retirement benefits. Free state returns Civil suits, Court awards and damages. Free state returns (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Free state returns Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Free state returns , Ministers' and military housing allowance. Free state returns Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Free state returns Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Free state returns Closing costs Real property transactions, Settlement costs. Free state returns Sale of home, Settlement fees or closing costs. Free state returns Clothing Military, Military uniforms. Free state returns Moth damage, not casualty loss, Progressive deterioration. Free state returns Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Free state returns Used clothing, charitable deduction for fair market value, Used clothing and household items. Free state returns work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Free state returns Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Free state returns Coal and iron ore, Coal and iron ore. Free state returns Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Free state returns Gains or losses from sale or trade of, Investment interest deducted. Free state returns IRA investment in, Investment in Collectibles, Exception. Free state returns College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Free state returns , Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Free state returns Education costs, Qualified tuition programs (QTPs). Free state returns (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Free state returns Commission drivers Deduction of expenses, Statutory employees. Free state returns Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Free state returns IRAs with brokers, Brokers' commissions. Free state returns , Brokers' commissions. Free state returns Property basis to include when buyer pays, Settlement costs. Free state returns Sharing of (kickbacks), Kickbacks. Free state returns Unearned, deduction for repayment of, Advance commissions and other earnings. Free state returns Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Free state returns Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Free state returns , Community property. Free state returns Alimony, difference from, Payments not alimony. Free state returns IRAs, Community property laws. Free state returns Married filing separately, Community property states. Free state returns Medical and dental expenses, Community property states. Free state returns Commuting expenses, Commuting expenses. Free state returns , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Free state returns Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Free state returns Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Free state returns Unemployment, Unemployment compensation. Free state returns Computation of tax, Computations Equal amounts, Equal amounts. Free state returns Negative amounts, Negative amounts. Free state returns Rounding off dollars, Rounding off dollars. Free state returns Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Free state returns , Condemnations. Free state returns Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Free state returns Period of ownership and use, Previous home destroyed or condemned. Free state returns Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Free state returns Constructive receipt of income, Constructive receipt. Free state returns , Payment to an agent. Free state returns , Constructive receipt. Free state returns Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Free state returns , Contributions, Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. Free state returns Political, Political Contributions Reservist repayments, Qualified reservist repayments. Free state returns Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Free state returns Related party transactions, Losses on sales or trades of property. Free state returns Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Free state returns Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Free state returns Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Free state returns Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. Free state returns Sale or trade of Form 1099-S to report, Form 1099-S transactions. Free state returns Period of ownership and use, Cooperative apartment. Free state returns Cooperatives Patronage dividends, Patronage dividends. Free state returns Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Free state returns Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Free state returns , Losses on sales or trades of property. Free state returns Director fees as self-employment income, Corporate director. Free state returns Reorganizations and nontaxable trade of stock, Corporate reorganizations. Free state returns Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Cosmetics Not deductible as medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Free state returns , Partly taxable. Free state returns Cost-of-living allowances, Government cost-of-living allowances. Free state returns Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Free state returns Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Free state returns Entertainment expense deduction not allowed, Club dues and membership fees. Free state returns Coupon bonds, Coupon bonds. Free state returns Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Free state returns Coverdell ESAs Additional tax on, Other taxes. Free state returns CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Free state returns Charitable contributions charged to, Credit card. Free state returns Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Free state returns , Credit for child and dependent care expenses. Free state returns Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. Free state returns , Credit for the elderly or the disabled. Free state returns Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Free state returns Credit reports Costs not included in property basis, Settlement costs. Free state returns Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Free state returns , Earned income credit. Free state returns , Credit for child and dependent care expenses. Free state returns , Credit for the elderly or the disabled. Free state returns , Earned income credit. Free state returns , Credit for child and dependent care expenses. Free state returns , Credit for the elderly or the disabled. Free state returns , Earned income credit. Free state returns Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. Free state returns , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Free state returns Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Free state returns Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Free state returns Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Free state returns D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Free state returns , Disaster relief. Free state returns (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Free state returns Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. Free state returns , Childcare providers. Free state returns , Care outside your home. Free state returns (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. Free state returns Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. Free state returns Death of dependent, Death or birth. Free state returns Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Free state returns , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Free state returns Paid by another, Debts paid for you. Free state returns Payoff of debt included in sales transaction, Debt paid off. Free state returns Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Free state returns Refund offset against, Refunds. Free state returns , Offset against debts. Free state returns Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Free state returns Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Free state returns Due dates, Filing for a decedent. Free state returns Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Free state returns Spouse's death, Spouse died during the year. Free state returns , Spouse died. Free state returns Standard deduction, Decedent's final return. Free state returns Transfer of property at death, Other property transactions. Free state returns Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Free state returns Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Free state returns , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Free state returns , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. Free state returns Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Free state returns Interest (see Interest payments) Investment expenses, Investment expenses. Free state returns IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Free state returns (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Free state returns Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Free state returns Performing artists' expenses, Expenses of certain performing artists. Free state returns Prepaid insurance premiums, Prepaid insurance premiums. Free state returns Prescription medicines, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Rental expenses, When to deduct. Free state returns Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Free state returns Car expenses, Depreciation and section 179 deductions. Free state returns Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. Free state returns Stop-smoking programs, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. Free state returns Recording fees, basis to include, Real estate taxes. Free state returns Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Free state returns Nonqualified plans, Nonqualified deferred compensation plans. Free state returns Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Free state returns Delivery services, Private delivery services. Free state returns Business-related travel expense, Table 26-1. Free state returns Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free state returns Demutualization of life insurance companies, Demutualization of life insurance companies. Free state returns Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Dependent care Benefits, Dependent care benefits. Free state returns , Dependent Care Benefits Center, Dependent care center. Free state returns Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. Free state returns , Exception for adopted child. Free state returns , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Free state returns (see also Child tax credit) Birth of, Death or birth. Free state returns Born and died within year, Exception. Free state returns , Born and died in 2013. Free state returns Death of, Death or birth. Free state returns Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. Free state returns Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. Free state returns Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Free state returns , Taxpayer identification numbers for aliens. Free state returns Alien dependents, Born and died in 2013. Free state returns Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Free state returns Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Free state returns Deposits, Fees and deposits. Free state returns Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Free state returns Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Free state returns Cars, Depreciation and section 179 deductions. Free state returns Change of use of property, Basis for depreciation. Free state returns Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Free state returns Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. Free state returns Land, no depreciation of, Land. Free state returns Rental property, Depreciation. Free state returns , Depreciation Designated Roth Account Defined. Free state returns , Designated Roth accounts. Free state returns Designated Roth account, Designated Roth accounts. Free state returns , Designated Roth accounts. Free state returns Destroyed records, Destroyed records. Free state returns Diaper service, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Differential wage payments, Differential wage payments. Free state returns Differential wages Wages for reservists Military reserves, Differential wage payments. Free state returns Direct deposit of refunds, Refunds Directors' fees, Corporate director. Free state returns Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Free state returns , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Free state returns Armed forces, Disability. Free state returns Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Free state returns Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Free state returns Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Free state returns Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Free state returns Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Free state returns Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Free state returns Social security and railroad retirement benefits, deductions for, Disability payments. Free state returns Special school or home for, deductibility of medical expense, Table 21-1. Free state returns Medical and Dental Expenses Checklist. Free state returns See Publication 502 for more information about these and other expenses. Free state returns Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Free state returns Workers' compensation, Workers' Compensation Disability Income, Disability income. Free state returns Disability benefits Earned income credit, Form 4029. Free state returns Disability insurance payments Earned income credit, Disability insurance payments. Free state returns Disability, permanent and total disability, Permanent and total disability. Free state returns Disabled Child, Permanently and totally disabled. Free state returns Dependent, Disabled dependent working at sheltered workshop. Free state returns Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Free state returns , Disaster relief payments. Free state returns , Disaster relief. Free state returns (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Free state returns Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Free state returns Unemployment assistance, Types of unemployment compensation. Free state returns Employer's emergency disaster fund, Employer's emergency disaster fund. Free state returns Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Free state returns Grants or payments, Disaster relief grants. Free state returns Replacement of lost or destroyed property, Disaster relief. Free state returns Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Free state returns , Adjusted Basis Disclosure statement, Disclosure statement. Free state returns Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. Free state returns Distributions, Eligible rollover distributions. Free state returns (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). Free state returns Qualified reservist, Qualified reservist distributions. Free state returns Required minimum distributions, Required distributions. Free state returns , Required distributions. Free state returns , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. Free state returns Dividends, Dividends and Other Distributions, Form 1099-DIV. Free state returns , More information. Free state returns (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. Free state returns Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Free state returns Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. Free state returns Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Free state returns Insurance dividends, Dividends on insurance policies. Free state returns Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Free state returns Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Free state returns Qualified, Qualified Dividends, Qualified dividends. Free state returns Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Free state returns Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Free state returns Sold stock, Dividends on stock sold. Free state returns Stockholder debts when canceled as, Stockholder debt. Free state returns Veterans' insurance, Dividends on veterans' insurance. Free state returns Divorced parents, Children of divorced or separated parents (or parents who live apart). Free state returns , Applying this special rule to divorced or separated parents (or parents who live apart). Free state returns Divorced taxpayers, Alimony. Free state returns (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Free state returns Child custody, Custodial parent and noncustodial parent. Free state returns Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Free state returns Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Free state returns , Divorced persons. Free state returns IRAs, Kay Bailey Hutchison Spousal IRA. Free state returns , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Free state returns Mortgage interest, payment as alimony, Divorced or separated individuals. Free state returns Personal exemption, Divorced or separated spouse. Free state returns Real estate taxes, allocation of, Divorced individuals. Free state returns Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Free state returns Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Free state returns Domestic help Withholding, Household workers. Free state returns Domestic help, no exemption for, Housekeepers, maids, or servants. Free state returns
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The Free State Returns

Free state returns 1. Free state returns   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. Free state returns For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Free state returns If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Free state returns Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. Free state returns Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Free state returns Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Free state returns Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. Free state returns 3. Free state returns If your organization is a central organization with exempt status, see Group Exemption Letter , later. Free state returns All applications must be signed by an authorized individual. Free state returns Form 1023, Application for Recognition of Exemption. Free state returns   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. Free state returns Form 1024, Application for Recognition of Exemption Under Section 501(a). Free state returns    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. Free state returns , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. Free state returns , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. Free state returns of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Free state returns  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Free state returns Letter application. Free state returns   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. Free state returns See Required Inclusions for the information to include with the letter application. Free state returns Form 1028. Free state returns   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Free state returns You must also submit Form 8718. Free state returns Form 8871. Free state returns    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. Free state returns See Political Organization Income Tax Return , later. Free state returns    Some organizations do not have to use specific application forms. Free state returns The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Free state returns It is also shown in the Organization Reference Chart, later. Free state returns Power of attorney. Free state returns   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. Free state returns The power of attorney must specifically authorize an individual to represent your organization. Free state returns You cannot name an organization, firm, etc. Free state returns as your representative. Free state returns Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Free state returns The categories of individuals who can represent you before the IRS are listed on the form. Free state returns Non-exemption for terrorist organizations. Free state returns   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. Free state returns User fee. Free state returns   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Free state returns If you are filing Form 1023, user fee information is included in Part XI. Free state returns If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Free state returns and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Free state returns Your payment must accompany your request. Free state returns The IRS will not process a request unless the fee has been paid. Free state returns    For the current user fee amount and processing time for applications go to IRS. Free state returns gov and select “Charities and Non-Profits” from the buttons near the top. Free state returns Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. Free state returns You can also call 1-877-829-5500. Free state returns Required Inclusions Employer identification number (EIN). Free state returns   Every exempt organization must have an EIN, whether or not it has any employees. Free state returns An EIN is required before an exemption application is submitted. Free state returns Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. Free state returns The EIN is issued immediately once the application information is validated. Free state returns By telephone at 1-800-829-4933, from 7:00 a. Free state returns m. Free state returns to 7:00 p. Free state returns m. Free state returns local time, Monday through Friday. Free state returns The EIN is provided over the phone to an authorized individual. Free state returns By mailing or faxing Form SS-4, Application for Employer Identification Number. Free state returns If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. Free state returns    Use only one method for each entity so you do not receive more than one EIN for an entity. Free state returns   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Free state returns Organizing documents. Free state returns   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. Free state returns   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Free state returns (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. Free state returns ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. Free state returns Bylaws. Free state returns   Bylaws alone are not organizing documents. Free state returns However, if your organization has adopted bylaws, include a current copy. Free state returns The bylaws need not be signed if submitted as an attachment. Free state returns   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. Free state returns    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Free state returns Conformed copy. Free state returns   A conformed copy is a copy that agrees with the original and all amendments to it. Free state returns If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. Free state returns With either option, the officer must certify that the document is a complete and accurate copy of the original. Free state returns A certificate of incorporation should be approved and dated by an appropriate state official. Free state returns Attachments. Free state returns    When submitting attachments, every attachment should show your organization's name and EIN. Free state returns It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. Free state returns Original documents. Free state returns   Do not submit original documents because they become part of the IRS file and cannot be returned. Free state returns Description of activities. Free state returns   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. Free state returns When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. Free state returns   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Free state returns The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. Free state returns   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Free state returns   Your application should describe completely and in detail your past, present, and planned activities. Free state returns Financial data. Free state returns   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). Free state returns For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Free state returns   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. Free state returns Exempt status established in application. Free state returns   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. Free state returns Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Free state returns If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Free state returns Incomplete application. Free state returns   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. Free state returns The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Free state returns   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. Free state returns   Generally, the user fee will not be refunded if an incomplete application is filed. Free state returns   Additional information may be requested if necessary to clarify the nature of your organization. Free state returns Application made under wrong paragraph of section 501(c). Free state returns   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. Free state returns If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. Free state returns It must also supply any additional information required for the application under the new paragraph. Free state returns Different application form needed. Free state returns   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Free state returns Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Free state returns If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Free state returns   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. Free state returns This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. Free state returns IRS responses. Free state returns   Organizations that submit a complete application will receive an acknowledgment from the IRS. Free state returns Others will receive a letter requesting more information or returning an incomplete application. Free state returns Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Free state returns These letters will be sent out as soon as possible after receipt of the organization's application. Free state returns Withdrawal of application. Free state returns   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. Free state returns However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. Free state returns The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. Free state returns Requests for withholding of information from the public. Free state returns   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Free state returns The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . Free state returns )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. Free state returns Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Free state returns ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Free state returns Be filed with the office where your organization files the documents in which the material to be withheld is contained. Free state returns Where to file. Free state returns   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). Free state returns    Form 8940, Request for Miscellaneous Determination. Free state returns You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Free state returns Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Free state returns See Form 8940 and instructions for more information. Free state returns Requests other than applications. Free state returns Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. Free state returns ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. Free state returns The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Free state returns R. Free state returns B. Free state returns 237. Free state returns Referral to EO Technical. Free state returns   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Free state returns EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Free state returns An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. Free state returns If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. Free state returns Reminder. Free state returns   The law requires payment of a user fee for determination letter requests. Free state returns Go to IRS. Free state returns gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Free state returns Payment must accompany each request. Free state returns Rulings and Determination Letters Elimination of the advance public charity status. Free state returns   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Free state returns Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. Free state returns The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. Free state returns See Elimination of the Advance Ruling Process . Free state returns An organization must describe fully the activities in which it expects to engage. Free state returns This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. Free state returns When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. Free state returns Adverse determination. Free state returns   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. Free state returns An organization can appeal a proposed adverse ruling or determination letter. Free state returns See Appeal Procedures , later. Free state returns Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. Free state returns (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). Free state returns ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. Free state returns If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. Free state returns If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. Free state returns A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. Free state returns Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Free state returns Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. Free state returns When revocation takes effect. Free state returns   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. Free state returns Material change in organization. Free state returns   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. Free state returns Relief from retroactivity. Free state returns   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. Free state returns For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Free state returns R. Free state returns B. Free state returns 126, sec. Free state returns 13 (or later update). Free state returns Foundations. Free state returns   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. Free state returns Written notice. Free state returns   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. Free state returns   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Free state returns The appeal procedures are discussed next. Free state returns Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. Free state returns This process does not apply to determinations issued by EO Technical. Free state returns Your organization must submit a statement of its views fully explaining its reasoning. Free state returns The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. Free state returns Representation. Free state returns   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Free state returns Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Free state returns   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Free state returns Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. Free state returns These forms can be obtained from the IRS. Free state returns For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Free state returns Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. Free state returns If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. Free state returns For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Free state returns The appeal should include the following information. Free state returns The organization's name, address, daytime telephone number, and employer identification number. Free state returns A statement that the organization wants to protest the determination. Free state returns A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Free state returns A statement of facts supporting the organization's position in any contested factual issue. Free state returns A statement outlining the law or other authority the organization is relying on. Free state returns A statement as to whether a conference at the Appeals Office is desired. Free state returns The statement of facts in item 4 must be declared true under penalties of perjury. Free state returns This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. Free state returns ”           Signature. Free state returns   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. Free state returns Be sure the appeal contains all of the information requested. Free state returns Incomplete appeals will be returned for completion. Free state returns If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. Free state returns The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. Free state returns An adverse decision can be appealed to the courts (discussed later). Free state returns The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Free state returns If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Free state returns Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. Free state returns EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. Free state returns Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. Free state returns The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). Free state returns In the case of a late-filed application, requesting relief under Regulations section 301. Free state returns 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). Free state returns The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Free state returns Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. Free state returns The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. Free state returns An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. Free state returns 270-day period. Free state returns   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. Free state returns See Application Procedures , earlier, for information needed to complete Form 1023. Free state returns   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. Free state returns The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. Free state returns Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. Free state returns For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. Free state returns S. Free state returns District Court or the U. Free state returns S. Free state returns Court of Federal Claims. Free state returns Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. Free state returns For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Free state returns In certain situations, your organization can file suit for a declaratory judgment in the U. Free state returns S. Free state returns District Court for the District of Columbia, the U. Free state returns S. Free state returns Court of Federal Claims, or the U. Free state returns S. Free state returns Tax Court. Free state returns This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. Free state returns However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. Free state returns Adverse notice of final determination. Free state returns   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. Free state returns Favorable court rulings - IRS procedure. Free state returns   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. Free state returns Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. Free state returns A central organization is an organization that has one or more subordinates under its general supervision or control. Free state returns A subordinate organization is a chapter, local, post, or unit of a central organization. Free state returns A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. Free state returns A subordinate organization may or may not be incorporated, but it must have an organizing document. Free state returns A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Free state returns A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). Free state returns If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. Free state returns If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. Free state returns If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. Free state returns Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. Free state returns You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Free state returns This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Free state returns A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Free state returns If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. Free state returns It need not forward documents already submitted. Free state returns However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. Free state returns Employer identification number. Free state returns   The central organization must have an EIN before it submits a completed exemption or group exemption application. Free state returns Each subordinate must have its own EIN, even if it has no employees. Free state returns When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Free state returns Information required for subordinate organizations. Free state returns   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. Free state returns The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. Free state returns Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). Free state returns A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Free state returns A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. Free state returns An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. Free state returns A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). Free state returns A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. Free state returns If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). Free state returns For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. Free state returns B. Free state returns 230 and Revenue Procedure 75-50, 1975-2 C. Free state returns B. Free state returns 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Free state returns For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Free state returns B. Free state returns 158, have been met. Free state returns A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Free state returns A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. Free state returns New 501(c)(3) organizations that want to be included. Free state returns   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). Free state returns The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Free state returns Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Free state returns The continued existence of the central organization. Free state returns The continued qualification of the central organization for exemption under section 501(c). Free state returns The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Free state returns The annual filing of an information return (Form 990, for example) by the central organization if required. Free state returns The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. Free state returns Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. Free state returns Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Free state returns A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. Free state returns Subordinates that have changed their names or addresses during the year. Free state returns Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. Free state returns Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. Free state returns An annotated directory of subordinates will not be accepted for this purpose. Free state returns If there were none of the above changes, the central organization must submit a statement to that effect. Free state returns The same information about new subordinates that was required in the initial application for group exemption. Free state returns (This information is listed in items 1 through 10, under Information required for subordinate organizations. Free state returns , earlier. Free state returns ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. Free state returns The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. Free state returns Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. Free state returns When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. Free state returns However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. Free state returns The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Free state returns Prev  Up  Next   Home   More Online Publications