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How Do I File My 2010 Taxes

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How Do I File My 2010 Taxes

How do i file my 2010 taxes Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. How do i file my 2010 taxes Tax questions. How do i file my 2010 taxes Useful Items - You may want to see: Note. How do i file my 2010 taxes After 2013, Publication 590 will be split into two separate publications as follows. How do i file my 2010 taxes Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. How do i file my 2010 taxes This publication will include the rules for rollover and conversion contributions. How do i file my 2010 taxes Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. How do i file my 2010 taxes This publication will include the rules for required minimum distributions and IRA beneficiaries. How do i file my 2010 taxes What's New for 2013 Traditional IRA contribution and deduction limit. How do i file my 2010 taxes  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. How do i file my 2010 taxes If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. How do i file my 2010 taxes For more information, see How Much Can Be Contributed? in chapter 1. How do i file my 2010 taxes Roth IRA contribution limit. How do i file my 2010 taxes  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. How do i file my 2010 taxes If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. How do i file my 2010 taxes However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. How do i file my 2010 taxes For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. How do i file my 2010 taxes Modified AGI limit for traditional IRA contributions increased. How do i file my 2010 taxes  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. How do i file my 2010 taxes If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. How do i file my 2010 taxes If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. How do i file my 2010 taxes See How Much Can You Deduct? in chapter 1. How do i file my 2010 taxes Modified AGI limit for Roth IRA contributions increased. How do i file my 2010 taxes  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. How do i file my 2010 taxes Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. How do i file my 2010 taxes You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. How do i file my 2010 taxes Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. How do i file my 2010 taxes You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. How do i file my 2010 taxes Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. How do i file my 2010 taxes You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. How do i file my 2010 taxes See Can You Contribute to a Roth IRA? in chapter 2. How do i file my 2010 taxes Net Investment Income Tax. How do i file my 2010 taxes  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). How do i file my 2010 taxes However, these distributions are taken into account when determining the modified adjusted gross income threshold. How do i file my 2010 taxes Distributions from a nonqualified retirement plan are included in net investment income. How do i file my 2010 taxes See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. How do i file my 2010 taxes Kay Bailey Hutchison Spousal IRA. How do i file my 2010 taxes . How do i file my 2010 taxes  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. How do i file my 2010 taxes There are no changes to the rules regarding these IRAs. How do i file my 2010 taxes See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. How do i file my 2010 taxes What's New for 2014 Modified AGI limit for traditional IRA contributions increased. How do i file my 2010 taxes  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. How do i file my 2010 taxes If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. How do i file my 2010 taxes If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. How do i file my 2010 taxes Modified AGI limit for Roth IRA contributions increased. How do i file my 2010 taxes  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. How do i file my 2010 taxes Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. How do i file my 2010 taxes You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. How do i file my 2010 taxes Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. How do i file my 2010 taxes You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. How do i file my 2010 taxes Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. How do i file my 2010 taxes You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. How do i file my 2010 taxes Reminders Future developments. How do i file my 2010 taxes  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. How do i file my 2010 taxes irs. How do i file my 2010 taxes gov/pub590. How do i file my 2010 taxes Simplified employee pension (SEP). How do i file my 2010 taxes  SEP IRAs are not covered in this publication. How do i file my 2010 taxes They are covered in Publication 560, Retirement Plans for Small Business. How do i file my 2010 taxes Deemed IRAs. How do i file my 2010 taxes  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. How do i file my 2010 taxes If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. How do i file my 2010 taxes An employee's account can be treated as a traditional IRA or a Roth IRA. How do i file my 2010 taxes For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. How do i file my 2010 taxes Contributions to both traditional and Roth IRAs. How do i file my 2010 taxes  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. How do i file my 2010 taxes Statement of required minimum distribution (RMD). How do i file my 2010 taxes  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. How do i file my 2010 taxes The report or offer must include the date by which the amount must be distributed. How do i file my 2010 taxes The report is due January 31 of the year in which the minimum distribution is required. How do i file my 2010 taxes It can be provided with the year-end fair market value statement that you normally get each year. How do i file my 2010 taxes No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. How do i file my 2010 taxes IRA interest. How do i file my 2010 taxes  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. How do i file my 2010 taxes Tax on your traditional IRA is generally deferred until you take a distribution. How do i file my 2010 taxes Do not report this interest on your return as tax-exempt interest. How do i file my 2010 taxes For more information on tax-exempt interest, see the instructions for your tax return. How do i file my 2010 taxes Photographs of missing children. How do i file my 2010 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How do i file my 2010 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How do i file my 2010 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How do i file my 2010 taxes Introduction This publication discusses individual retirement arrangements (IRAs). How do i file my 2010 taxes An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. How do i file my 2010 taxes What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. How do i file my 2010 taxes In some cases, amounts are not taxed at all if distributed according to the rules. How do i file my 2010 taxes What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. How do i file my 2010 taxes It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. How do i file my 2010 taxes   It also explains the penalties and additional taxes that apply when the rules are not followed. How do i file my 2010 taxes To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. How do i file my 2010 taxes How to use this publication. How do i file my 2010 taxes   The rules that you must follow depend on which type of IRA you have. How do i file my 2010 taxes Use Table I-1 to help you determine which parts of this publication to read. How do i file my 2010 taxes Also use Table I-1 if you were referred to this publication from instructions to a form. How do i file my 2010 taxes Comments and suggestions. How do i file my 2010 taxes   We welcome your comments about this publication and your suggestions for future editions. How do i file my 2010 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How do i file my 2010 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How do i file my 2010 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do i file my 2010 taxes   You can send your comments from www. How do i file my 2010 taxes irs. How do i file my 2010 taxes gov/formspubs/. How do i file my 2010 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. How do i file my 2010 taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How do i file my 2010 taxes Ordering forms and publications. How do i file my 2010 taxes   Visit www. How do i file my 2010 taxes irs. How do i file my 2010 taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How do i file my 2010 taxes Internal Revenue Service 1201 N. How do i file my 2010 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How do i file my 2010 taxes   If you have a tax question, check the information available on IRS. How do i file my 2010 taxes gov or call 1-800-829-1040. How do i file my 2010 taxes We cannot answer tax questions sent to either of the above addresses. How do i file my 2010 taxes Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How do i file my 2010 taxes 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. How do i file my 2010 taxes S. How do i file my 2010 taxes Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. How do i file my 2010 taxes Table I-1. How do i file my 2010 taxes Using This Publication IF you need information on . How do i file my 2010 taxes . How do i file my 2010 taxes . How do i file my 2010 taxes THEN see . How do i file my 2010 taxes . How do i file my 2010 taxes . How do i file my 2010 taxes traditional IRAs chapter 1. How do i file my 2010 taxes Roth IRAs chapter 2, and parts of  chapter 1. How do i file my 2010 taxes SIMPLE IRAs chapter 3. How do i file my 2010 taxes the credit for qualified retirement savings contributions (the saver's credit) chapter 4. How do i file my 2010 taxes how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. How do i file my 2010 taxes SEP IRAs and 401(k) plans Publication 560. How do i file my 2010 taxes Coverdell education savings accounts (formerly called education IRAs) Publication 970. How do i file my 2010 taxes IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. How do i file my 2010 taxes . How do i file my 2010 taxes . How do i file my 2010 taxes THEN see . How do i file my 2010 taxes . How do i file my 2010 taxes . How do i file my 2010 taxes first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. How do i file my 2010 taxes then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. How do i file my 2010 taxes and finally figure how much of your social security is taxable appendix B, worksheet 3. How do i file my 2010 taxes Table I-2. How do i file my 2010 taxes How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. How do i file my 2010 taxes Answers in the middle column apply to traditional IRAs. How do i file my 2010 taxes Answers in the right column apply to Roth IRAs. How do i file my 2010 taxes Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. How do i file my 2010 taxes You must not have reached age  70½ by the end of the year. How do i file my 2010 taxes See Who Can Open a Traditional IRA? in chapter 1. How do i file my 2010 taxes No. How do i file my 2010 taxes You can be any age. How do i file my 2010 taxes See Can You Contribute to a Roth IRA? in chapter 2. How do i file my 2010 taxes If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. How do i file my 2010 taxes For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. How do i file my 2010 taxes  There is no upper limit on how much you can earn and still contribute. How do i file my 2010 taxes See How Much Can Be Contributed? in chapter 1. How do i file my 2010 taxes Yes. How do i file my 2010 taxes For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. How do i file my 2010 taxes See How Much Can Be Contributed? and Table 2-1 in chapter 2. How do i file my 2010 taxes Can I deduct contributions to a Yes. How do i file my 2010 taxes You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. How do i file my 2010 taxes See How Much Can You Deduct? in chapter 1. How do i file my 2010 taxes No. How do i file my 2010 taxes You can never deduct contributions to a Roth IRA. How do i file my 2010 taxes See What Is a Roth IRA? in chapter 2. How do i file my 2010 taxes Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. How do i file my 2010 taxes In that case, you must file Form 8606. How do i file my 2010 taxes See Nondeductible Contributions in chapter 1. How do i file my 2010 taxes No. How do i file my 2010 taxes You do not have to file a form if you contribute to a Roth IRA. How do i file my 2010 taxes See Contributions not reported in chapter 2. How do i file my 2010 taxes Do I have to start taking distributions when I reach a certain age from a Yes. How do i file my 2010 taxes You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. How do i file my 2010 taxes See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. How do i file my 2010 taxes No. How do i file my 2010 taxes If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. How do i file my 2010 taxes See Are Distributions Taxable? in chapter 2. How do i file my 2010 taxes However, if you are the beneficiary of a Roth IRA, you may have to take distributions. How do i file my 2010 taxes See Distributions After Owner's Death in chapter 2. How do i file my 2010 taxes How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. How do i file my 2010 taxes See Are Distributions Taxable? in chapter 1. How do i file my 2010 taxes Distributions from a Roth IRA are not taxed as long as you meet certain criteria. How do i file my 2010 taxes See Are Distributions Taxable? in chapter 2. How do i file my 2010 taxes Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. How do i file my 2010 taxes If you have, file Form 8606. How do i file my 2010 taxes See Nondeductible Contributions in chapter 1. How do i file my 2010 taxes Yes. How do i file my 2010 taxes File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). How do i file my 2010 taxes Prev  Up  Next   Home   More Online Publications
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The How Do I File My 2010 Taxes

How do i file my 2010 taxes Publication 557 - Additional Material Table of Contents Appendix. How do i file my 2010 taxes Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. How do i file my 2010 taxes Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. How do i file my 2010 taxes 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. How do i file my 2010 taxes No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. How do i file my 2010 taxes 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. How do i file my 2010 taxes Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. How do i file my 2010 taxes 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. How do i file my 2010 taxes , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. How do i file my 2010 taxes Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. How do i file my 2010 taxes Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. How do i file my 2010 taxes    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. How do i file my 2010 taxes Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). How do i file my 2010 taxes    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. How do i file my 2010 taxes    4Deductible as a business expense to the extent allowed by section 192. How do i file my 2010 taxes    5Deductible as a business expense to the extent allowed by section 194A. How do i file my 2010 taxes 6Application is by letter to the address shown on Form 8718. How do i file my 2010 taxes A copy of the organizing document should be attached and the letter should be signed by an officer. How do i file my 2010 taxes    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. How do i file my 2010 taxes    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). How do i file my 2010 taxes    9Although the organization files a partnership return, all distributions are deemed dividends. How do i file my 2010 taxes The members are not entitled to pass through treatment of the organization's income or expenses. How do i file my 2010 taxes    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). How do i file my 2010 taxes    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). How do i file my 2010 taxes    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). How do i file my 2010 taxes Use Form 1024 if applying for recognition under section 501(c)(4). How do i file my 2010 taxes    13See section 501(c)(29) for details. How do i file my 2010 taxes    14See Revenue Procedure 2012-11, sec. How do i file my 2010 taxes 4. How do i file my 2010 taxes 01, 2012-7 I. How do i file my 2010 taxes R. How do i file my 2010 taxes B. How do i file my 2010 taxes 368, for details. How do i file my 2010 taxes Appendix. How do i file my 2010 taxes Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. How do i file my 2010 taxes You should bear in mind that requirements for these instruments may vary under applicable state law. How do i file my 2010 taxes See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. How do i file my 2010 taxes DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . How do i file my 2010 taxes Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. How do i file my 2010 taxes Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. How do i file my 2010 taxes Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. How do i file my 2010 taxes No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. How do i file my 2010 taxes Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. How do i file my 2010 taxes   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. How do i file my 2010 taxes ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. How do i file my 2010 taxes Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. How do i file my 2010 taxes   In witness whereof, we have hereunto subscribed our names this day of , 20. How do i file my 2010 taxes Appendix. How do i file my 2010 taxes Sample Articles of Organization, continued Draft B The Charitable Trust. How do i file my 2010 taxes Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. How do i file my 2010 taxes ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. How do i file my 2010 taxes Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. How do i file my 2010 taxes The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. How do i file my 2010 taxes Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. How do i file my 2010 taxes No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. How do i file my 2010 taxes No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. How do i file my 2010 taxes b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. How do i file my 2010 taxes On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. How do i file my 2010 taxes The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. How do i file my 2010 taxes Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. How do i file my 2010 taxes The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. How do i file my 2010 taxes c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. How do i file my 2010 taxes It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. How do i file my 2010 taxes d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. How do i file my 2010 taxes Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. How do i file my 2010 taxes An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. How do i file my 2010 taxes All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. How do i file my 2010 taxes Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. How do i file my 2010 taxes The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. How do i file my 2010 taxes Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. How do i file my 2010 taxes Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. How do i file my 2010 taxes  None of the trustees shall be required to furnish any bond or surety. How do i file my 2010 taxes None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. How do i file my 2010 taxes  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. How do i file my 2010 taxes A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. How do i file my 2010 taxes  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. How do i file my 2010 taxes Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. How do i file my 2010 taxes a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. How do i file my 2010 taxes No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. How do i file my 2010 taxes b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. How do i file my 2010 taxes c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. How do i file my 2010 taxes d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. How do i file my 2010 taxes e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. How do i file my 2010 taxes f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. How do i file my 2010 taxes Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. How do i file my 2010 taxes Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. How do i file my 2010 taxes Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. How do i file my 2010 taxes Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. How do i file my 2010 taxes No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. How do i file my 2010 taxes No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. How do i file my 2010 taxes Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . How do i file my 2010 taxes Trustee Trustee Prev  Up  Next   Home   More Online Publications