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Free state tax returns online 1. Free state tax returns online   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 tax returns online For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Free state tax returns online If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Free state tax returns online 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 tax returns online Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Free state tax returns online Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Free state tax returns online 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 tax returns online 3. Free state tax returns online If your organization is a central organization with exempt status, see Group Exemption Letter , later. Free state tax returns online All applications must be signed by an authorized individual. Free state tax returns online Form 1023, Application for Recognition of Exemption. Free state tax returns online   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 tax returns online Form 1024, Application for Recognition of Exemption Under Section 501(a). Free state tax returns online    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 tax returns online , 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 tax returns online , 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 tax returns online of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Free state tax returns online  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Free state tax returns online Letter application. Free state tax returns online   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 tax returns online See Required Inclusions for the information to include with the letter application. Free state tax returns online Form 1028. Free state tax returns online   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Free state tax returns online You must also submit Form 8718. Free state tax returns online Form 8871. Free state tax returns online    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 tax returns online See Political Organization Income Tax Return , later. Free state tax returns online    Some organizations do not have to use specific application forms. Free state tax returns online The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Free state tax returns online It is also shown in the Organization Reference Chart, later. Free state tax returns online Power of attorney. Free state tax returns online   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 tax returns online The power of attorney must specifically authorize an individual to represent your organization. Free state tax returns online You cannot name an organization, firm, etc. Free state tax returns online as your representative. Free state tax returns online Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Free state tax returns online The categories of individuals who can represent you before the IRS are listed on the form. Free state tax returns online Non-exemption for terrorist organizations. Free state tax returns online   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 tax returns online User fee. Free state tax returns online   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 tax returns online If you are filing Form 1023, user fee information is included in Part XI. Free state tax returns online If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Free state tax returns online 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 tax returns online Your payment must accompany your request. Free state tax returns online The IRS will not process a request unless the fee has been paid. Free state tax returns online    For the current user fee amount and processing time for applications go to IRS. Free state tax returns online gov and select “Charities and Non-Profits” from the buttons near the top. Free state tax returns online 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 tax returns online You can also call 1-877-829-5500. Free state tax returns online Required Inclusions Employer identification number (EIN). Free state tax returns online   Every exempt organization must have an EIN, whether or not it has any employees. Free state tax returns online An EIN is required before an exemption application is submitted. Free state tax returns online 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 tax returns online The EIN is issued immediately once the application information is validated. Free state tax returns online By telephone at 1-800-829-4933, from 7:00 a. Free state tax returns online m. Free state tax returns online to 7:00 p. Free state tax returns online m. Free state tax returns online local time, Monday through Friday. Free state tax returns online The EIN is provided over the phone to an authorized individual. Free state tax returns online By mailing or faxing Form SS-4, Application for Employer Identification Number. Free state tax returns online 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 tax returns online    Use only one method for each entity so you do not receive more than one EIN for an entity. Free state tax returns online   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 tax returns online Organizing documents. Free state tax returns online   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 tax returns online   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Free state tax returns online (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 tax returns online ) 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 tax returns online Bylaws. Free state tax returns online   Bylaws alone are not organizing documents. Free state tax returns online However, if your organization has adopted bylaws, include a current copy. Free state tax returns online The bylaws need not be signed if submitted as an attachment. Free state tax returns online   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 tax returns online    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 tax returns online Conformed copy. Free state tax returns online   A conformed copy is a copy that agrees with the original and all amendments to it. Free state tax returns online 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 tax returns online With either option, the officer must certify that the document is a complete and accurate copy of the original. Free state tax returns online A certificate of incorporation should be approved and dated by an appropriate state official. Free state tax returns online Attachments. Free state tax returns online    When submitting attachments, every attachment should show your organization's name and EIN. Free state tax returns online 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 tax returns online Original documents. Free state tax returns online   Do not submit original documents because they become part of the IRS file and cannot be returned. Free state tax returns online Description of activities. Free state tax returns online   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 tax returns online 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 tax returns online   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Free state tax returns online 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 tax returns online   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Free state tax returns online   Your application should describe completely and in detail your past, present, and planned activities. Free state tax returns online Financial data. Free state tax returns online   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 tax returns online For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Free state tax returns online   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 tax returns online Exempt status established in application. Free state tax returns online   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 tax returns online 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 tax returns online 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 tax returns online Incomplete application. Free state tax returns online   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 tax returns online The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Free state tax returns online   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 tax returns online   Generally, the user fee will not be refunded if an incomplete application is filed. Free state tax returns online   Additional information may be requested if necessary to clarify the nature of your organization. Free state tax returns online Application made under wrong paragraph of section 501(c). Free state tax returns online   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 tax returns online 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 tax returns online It must also supply any additional information required for the application under the new paragraph. Free state tax returns online Different application form needed. Free state tax returns online   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 tax returns online Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Free state tax returns online 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 tax returns online   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 tax returns online 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 tax returns online IRS responses. Free state tax returns online   Organizations that submit a complete application will receive an acknowledgment from the IRS. Free state tax returns online Others will receive a letter requesting more information or returning an incomplete application. Free state tax returns online Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Free state tax returns online These letters will be sent out as soon as possible after receipt of the organization's application. Free state tax returns online Withdrawal of application. Free state tax returns online   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 tax returns online 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 tax returns online 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 tax returns online Requests for withholding of information from the public. Free state tax returns online   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Free state tax returns online 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 tax returns online )   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 tax returns online 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 tax returns online ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Free state tax returns online Be filed with the office where your organization files the documents in which the material to be withheld is contained. Free state tax returns online Where to file. Free state tax returns online   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 tax returns online    Form 8940, Request for Miscellaneous Determination. Free state tax returns online You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Free state tax returns online Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Free state tax returns online See Form 8940 and instructions for more information. Free state tax returns online Requests other than applications. Free state tax returns online 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 tax returns online ) 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 tax returns online 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 tax returns online R. Free state tax returns online B. Free state tax returns online 237. Free state tax returns online Referral to EO Technical. Free state tax returns online   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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online Reminder. Free state tax returns online   The law requires payment of a user fee for determination letter requests. Free state tax returns online Go to IRS. Free state tax returns online gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Free state tax returns online Payment must accompany each request. Free state tax returns online Rulings and Determination Letters Elimination of the advance public charity status. Free state tax returns online   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Free state tax returns online 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 tax returns online 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 tax returns online See Elimination of the Advance Ruling Process . Free state tax returns online An organization must describe fully the activities in which it expects to engage. Free state tax returns online 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 tax returns online 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 tax returns online Adverse determination. Free state tax returns online   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 tax returns online An organization can appeal a proposed adverse ruling or determination letter. Free state tax returns online See Appeal Procedures , later. Free state tax returns online 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 tax returns online (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 tax returns online ) 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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Free state tax returns online 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 tax returns online When revocation takes effect. Free state tax returns online   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 tax returns online Material change in organization. Free state tax returns online   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 tax returns online Relief from retroactivity. Free state tax returns online   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 tax returns online For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Free state tax returns online R. Free state tax returns online B. Free state tax returns online 126, sec. Free state tax returns online 13 (or later update). Free state tax returns online Foundations. Free state tax returns online   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 tax returns online Written notice. Free state tax returns online   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 tax returns online   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Free state tax returns online The appeal procedures are discussed next. Free state tax returns online 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 tax returns online This process does not apply to determinations issued by EO Technical. Free state tax returns online Your organization must submit a statement of its views fully explaining its reasoning. Free state tax returns online 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 tax returns online Representation. Free state tax returns online   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Free state tax returns online Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Free state tax returns online   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 tax returns online 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 tax returns online These forms can be obtained from the IRS. Free state tax returns online For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Free state tax returns online 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 tax returns online 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 tax returns online For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Free state tax returns online The appeal should include the following information. Free state tax returns online The organization's name, address, daytime telephone number, and employer identification number. Free state tax returns online A statement that the organization wants to protest the determination. Free state tax returns online A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Free state tax returns online A statement of facts supporting the organization's position in any contested factual issue. Free state tax returns online A statement outlining the law or other authority the organization is relying on. Free state tax returns online A statement as to whether a conference at the Appeals Office is desired. Free state tax returns online The statement of facts in item 4 must be declared true under penalties of perjury. Free state tax returns online 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 tax returns online ”           Signature. Free state tax returns online   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 tax returns online Be sure the appeal contains all of the information requested. Free state tax returns online Incomplete appeals will be returned for completion. Free state tax returns online 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 tax returns online 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 tax returns online An adverse decision can be appealed to the courts (discussed later). Free state tax returns online 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 tax returns online If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Free state tax returns online 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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online In the case of a late-filed application, requesting relief under Regulations section 301. Free state tax returns online 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 tax returns online The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Free state tax returns online 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 tax returns online 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 tax returns online 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 tax returns online 270-day period. Free state tax returns online   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 tax returns online See Application Procedures , earlier, for information needed to complete Form 1023. Free state tax returns online   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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online S. Free state tax returns online District Court or the U. Free state tax returns online S. Free state tax returns online Court of Federal Claims. Free state tax returns online 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 tax returns online For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Free state tax returns online In certain situations, your organization can file suit for a declaratory judgment in the U. Free state tax returns online S. Free state tax returns online District Court for the District of Columbia, the U. Free state tax returns online S. Free state tax returns online Court of Federal Claims, or the U. Free state tax returns online S. Free state tax returns online Tax Court. Free state tax returns online 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 tax returns online 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 tax returns online Adverse notice of final determination. Free state tax returns online   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 tax returns online Favorable court rulings - IRS procedure. Free state tax returns online   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 tax returns online 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 tax returns online A central organization is an organization that has one or more subordinates under its general supervision or control. Free state tax returns online A subordinate organization is a chapter, local, post, or unit of a central organization. Free state tax returns online 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 tax returns online A subordinate organization may or may not be incorporated, but it must have an organizing document. Free state tax returns online A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Free state tax returns online 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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Free state tax returns online This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Free state tax returns online 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 tax returns online 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 tax returns online It need not forward documents already submitted. Free state tax returns online 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 tax returns online Employer identification number. Free state tax returns online   The central organization must have an EIN before it submits a completed exemption or group exemption application. Free state tax returns online Each subordinate must have its own EIN, even if it has no employees. Free state tax returns online When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Free state tax returns online Information required for subordinate organizations. Free state tax returns online   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 tax returns online 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 tax returns online 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 tax returns online A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Free state tax returns online 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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online B. Free state tax returns online 230 and Revenue Procedure 75-50, 1975-2 C. Free state tax returns online B. Free state tax returns online 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Free state tax returns online For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Free state tax returns online B. Free state tax returns online 158, have been met. Free state tax returns online 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 tax returns online 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 tax returns online New 501(c)(3) organizations that want to be included. Free state tax returns online   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 tax returns online The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Free state tax returns online Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Free state tax returns online The continued existence of the central organization. Free state tax returns online The continued qualification of the central organization for exemption under section 501(c). Free state tax returns online The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Free state tax returns online The annual filing of an information return (Form 990, for example) by the central organization if required. Free state tax returns online 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 tax returns online 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 tax returns online Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Free state tax returns online 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 tax returns online Subordinates that have changed their names or addresses during the year. Free state tax returns online 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 tax returns online 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 tax returns online An annotated directory of subordinates will not be accepted for this purpose. Free state tax returns online If there were none of the above changes, the central organization must submit a statement to that effect. Free state tax returns online The same information about new subordinates that was required in the initial application for group exemption. Free state tax returns online (This information is listed in items 1 through 10, under Information required for subordinate organizations. Free state tax returns online , earlier. Free state tax returns online ) 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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online 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 tax returns online The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Free state tax returns online Prev  Up  Next   Home   More Online Publications
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Suspicious e-Mails and Identity Theft

The Internal Revenue Service has issued several recent consumer warnings on the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. When identity theft takes place over the Internet, it is called phishing.

Suspicious e-Mail/Phishing

Phishing (as in “fishing for information” and “hooking” victims) is a scam where Internet fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victims’ identity. Current scams include phony e-mails which claim to come from the IRS and which lure the victims into the scam by telling them that they are due a tax refund.

Phishing and Other Schemes Using the IRS Name

The IRS periodically alerts taxpayers to, and maintains a list of, phishing schemes using the IRS name, logo or Web site clone. If you've received an e-mail, phone call or fax claiming to come from the IRS that seemed a little suspicious, you just may find it on this list.

News Releases

  • IR-2013-84, IRS Warns of Pervasive Telephone Scam
  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • IR-2013-3, National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft
  • IR-2012-29, Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71, IRS Alerts Public to New Identity Theft Scams
  • IR-2008-11, IRS Warns of New E-Mail and Telephone Scams Using the IRS Name; Advance Payment Scams Starting
  • IR-2007-183, IRS Warns of E-Mail Scam Soliciting Donations to California Wildfire Victims
  • IR-2007-148, IRS Warns of New E-mail Scam Offering Cash for Participation in “Member Satisfaction Survey”
  • IR-2007-109, IRS Warns Taxpayers of New E-mail Scams
  • IR-2007-75, IRS Warns of Phony e-Mails Claiming to Come from the IRS
  • IR-2006-116, Electronic Federal Tax Payment System Cited in New E-mail Scam
  • IR-2006-104, IRS Renews E-mail Alert Following New Scams
  • IR-2006-49, IRS Establishes e-Mail Box for Taxpayers to Report Phony e-Mails

Fact Sheets

  • FS-2014-3, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2014-2, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2013-4, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts 
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2010-9, Online Scams that Impersonate the IRS
  • FS-2009-4, The Official Internal Revenue Service Web Site Is IRS.gov
  • FS-2008-9, Identity Theft E-mail Scams a Growing Problem

Videos

Articles

You Can Help Shut Down Phishing Schemes

The good news is that you can help shut down these schemes and prevent others from being victimized. If you receive a suspicious e-mail that claims to come from the IRS, you can relay that e-mail to a new IRS mailbox, phishing@irs.gov. Follow instructions in the link below for sending the bogus e-mail to ensure that it retains critical elements found in the original e-mail. The IRS can use the information, URLs and links in the suspicious e-mails you send to trace the hosting Web site and alert authorities to help shut down the fraudulent sites. Unfortunately, due to the expected volume, the IRS will not be able to acknowledge receipt or respond to you.

Identity Theft

Identity theft can be committed through e-mail (phishing) or other means, such as regular mail, fax or telephone, or even by going through someone's trash.

Identity theft occurs when someone uses your personal information such as your name, Social Security number or other identifying information without your permission to commit fraud or other crimes. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns or even commit crimes. People whose identities have been stolen can spend months or years — and their hard-earned money — cleaning up the mess thieves have made of their good name and credit record. In the meantime, victims may lose job opportunities, be refused loans, education, housing or cars, or even get arrested for crimes they didn't commit.

Employment Verification Contacts

You may receive a call from an IRS employee requesting verification of income and/or withholding information that has been reported to the IRS through other means. This contact may be made through a telephone call or a faxed request.  

If you receive a telephone call or a fax from someone claiming to be with the IRS and you are not comfortable providing the information, you should contact our customer service line at 1-800-829-4933 to verify the validity of the call or fax. You may then contact the IRS employee who requested the information and provide the required information.

Recent Schemes

The IRS periodically alerts taxpayers to schemes that fraudulently use the IRS name, logo or Web site clone to to gain access to consumers’ financial information in order to steal their identity and assets. The scams may take place through e-mail, fax or phone. The IRS also maintains a list of phishing and other schemes.

For more information on various schemes, see the following:

To Report Fraud

For other than phishing schemes, you may report the fraudulent misuse of the IRS name, logo, forms or other IRS property by calling the TIGTA toll-free hotline at 1-800-366-4484 or visiting the TIGTA Web site.

Other Federal Resources

For more information on understanding and preventing identity theft and suspicious e-mails (phishing), or dealing with their aftermath, check out the following federal resources:

Page Last Reviewed or Updated: 14-Mar-2014

The Free State Tax Returns Online

Free state tax returns online 12. Free state tax returns online   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free state tax returns online Free help with your tax return. Free state tax returns online   You can get free help preparing your return nationwide from IRS-certified volunteers. Free state tax returns online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free state tax returns online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free state tax returns online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state tax returns online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free state tax returns online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free state tax returns online gov, download the IRS2Go app, or call 1-800-906-9887. Free state tax returns online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state tax returns online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state tax returns online aarp. Free state tax returns online org/money/taxaide or call 1-888-227-7669. Free state tax returns online For more information on these programs, go to IRS. Free state tax returns online gov and enter “VITA” in the search box. Free state tax returns online Internet. Free state tax returns online    IRS. Free state tax returns online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free state tax returns online Download the free IRS2Go app from the iTunes app store or from Google Play. Free state tax returns online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free state tax returns online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free state tax returns online gov or download the IRS2Go app and select the Refund Status option. Free state tax returns online The IRS issues more than 9 out of 10 refunds in less than 21 days. Free state tax returns online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free state tax returns online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state tax returns online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free state tax returns online Use the Interactive Tax Assistant (ITA) to research your tax questions. Free state tax returns online No need to wait on the phone or stand in line. Free state tax returns online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free state tax returns online When you reach the response screen, you can print the entire interview and the final response for your records. Free state tax returns online New subject areas are added on a regular basis. Free state tax returns online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free state tax returns online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free state tax returns online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free state tax returns online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free state tax returns online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free state tax returns online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free state tax returns online You can also ask the IRS to mail a return or an account transcript to you. Free state tax returns online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free state tax returns online gov or by calling 1-800-908-9946. Free state tax returns online Tax return and tax account transcripts are generally available for the current year and the past three years. Free state tax returns online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free state tax returns online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free state tax returns online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free state tax returns online Check the status of your amended return using Where's My Amended Return? Go to IRS. Free state tax returns online gov and enter Where's My Amended Return? in the search box. Free state tax returns online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free state tax returns online It can take up to 3 weeks from the date you mailed it to show up in our system. Free state tax returns online Make a payment using one of several safe and convenient electronic payment options available on IRS. Free state tax returns online gov. Free state tax returns online Select the Payment tab on the front page of IRS. Free state tax returns online gov for more information. Free state tax returns online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free state tax returns online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state tax returns online gov. Free state tax returns online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free state tax returns online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state tax returns online gov. Free state tax returns online Request an Electronic Filing PIN by going to IRS. Free state tax returns online gov and entering Electronic Filing PIN in the search box. Free state tax returns online Download forms, instructions and publications, including accessible versions for people with disabilities. Free state tax returns online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free state tax returns online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free state tax returns online An employee can answer questions about your tax account or help you set up a payment plan. Free state tax returns online Before you visit, check the Office Locator on IRS. Free state tax returns online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free state tax returns online If you have a special need, such as a disability, you can request an appointment. Free state tax returns online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state tax returns online Apply for an Employer Identification Number (EIN). Free state tax returns online Go to IRS. Free state tax returns online gov and enter Apply for an EIN in the search box. Free state tax returns online Read the Internal Revenue Code, regulations, or other official guidance. Free state tax returns online Read Internal Revenue Bulletins. Free state tax returns online Sign up to receive local and national tax news and more by email. Free state tax returns online Just click on “subscriptions” above the search box on IRS. Free state tax returns online gov and choose from a variety of options. Free state tax returns online Phone. Free state tax returns online    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state tax returns online Download the free IRS2Go app from the iTunes app store or from Google Play. Free state tax returns online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free state tax returns online gov, or download the IRS2Go app. Free state tax returns online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state tax returns online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free state tax returns online Most VITA and TCE sites offer free electronic filing. Free state tax returns online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state tax returns online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state tax returns online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free state tax returns online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state tax returns online The IRS issues more than 9 out of 10 refunds in less than 21 days. Free state tax returns online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state tax returns online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free state tax returns online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free state tax returns online Note, the above information is for our automated hotline. Free state tax returns online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free state tax returns online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state tax returns online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free state tax returns online It can take up to 3 weeks from the date you mailed it to show up in our system. Free state tax returns online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free state tax returns online You should receive your order within 10 business days. Free state tax returns online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free state tax returns online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free state tax returns online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state tax returns online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state tax returns online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free state tax returns online Walk-in. Free state tax returns online   You can find a selection of forms, publications and services — in-person. Free state tax returns online Products. Free state tax returns online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state tax returns online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state tax returns online Services. Free state tax returns online You can walk in to your local TAC for face-to-face tax help. Free state tax returns online An employee can answer questions about your tax account or help you set up a payment plan. Free state tax returns online Before visiting, use the Office Locator tool on IRS. Free state tax returns online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free state tax returns online Mail. Free state tax returns online   You can send your order for forms, instructions, and publications to the address below. Free state tax returns online You should receive a response within 10 business days after your request is received. Free state tax returns online Internal Revenue Service 1201 N. Free state tax returns online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free state tax returns online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state tax returns online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state tax returns online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free state tax returns online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free state tax returns online You face (or your business is facing) an immediate threat of adverse action. Free state tax returns online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state tax returns online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free state tax returns online Here's why we can help: TAS is an independent organization within the IRS. Free state tax returns online Our advocates know how to work with the IRS. Free state tax returns online Our services are free and tailored to meet your needs. Free state tax returns online We have offices in every state, the District of Columbia, and Puerto Rico. Free state tax returns online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free state tax returns online irs. Free state tax returns online gov/Advocate, or call us toll-free at 1-877-777-4778. Free state tax returns online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state tax returns online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free state tax returns online Low Income Taxpayer Clinics. Free state tax returns online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free state tax returns online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state tax returns online Visit www. Free state tax returns online irs. Free state tax returns online gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state tax returns online Prev  Up  Next   Home   More Online Publications