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How To Amend Federal Tax Return

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How To Amend Federal Tax Return

How to amend federal tax return Publication 541 - Additional Material Prev  Up  Next   Home   More Online Publications
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Optional expedited process for section 501 (c)(4) applications (120 days old as of May 28, 2013)

An optional expedited process is available for certain Section 501(c)(4) applicants. If your organization’s application has been pending for more than 120 days as of May 28, 2013, and your organization’s activities involve possible political campaign intervention or issue advocacy, you may receive a Letter 5228, Application Notification of Expedited 501(c)(4) Option.

As of December 23, 2013, this optional, expedited processing is being offered to all Section 501(c)(4) applicants whose applications indicate that the organization may be involved in political campaign intervention or in providing private benefit to a political party and that otherwise do not present any issue with regard to exempt status.

This webpage is for organizations who were eligible for the original optional expedited process. If you are eligible for the expanded optional expedited process offered on December 23, 2013, see additional information.

If you receive Letter 5228

You will be able to self-certify your organization if you represent to the following:

  • Your organization devotes 60% or more of both spending and time to activities that promote social welfare as defined by Section 501(c)(4).
  • Your organization devotes less than 40% of both spending and time to political campaign intervention.
  • Your organization ensures the above thresholds apply for past, current and future activities.

Self-certify your organization

Please review Letter 5228 and follow the instructions. Sign and return pages 4-5 within 45 days from the date of your letter. IRS will send you a favorable determination letter within two weeks after we receive your signed representations.

If you think you should have received a letter

If you did not receive Letter 5228 but believe your organization is eligible for the expedited 501(c)(4) option because your case was older than 120 days old as of May 28, 2013 and involved the issues discussed above, you should make sure you meet the eligibility criteria listed in Letter 5228, then call 877-829-5500.

Related Item

Expanded Optional Expedited Approval Process for 501(c)(4)s

Page Last Reviewed or Updated: 03-Jan-2014

The How To Amend Federal Tax Return

How to amend federal tax return Publication 534 - Introductory Material Table of Contents Important Change for 1995 Introduction How To Use This Publication Important Change for 1995 Major changes to Publications 534 and 946. How to amend federal tax return  This publication, as well as Publication 946,How To Depreciate Property, has been changed. How to amend federal tax return Publication 534 has been shortened. How to amend federal tax return It no longer contains general information on MACRS and the section 179 deduction. How to amend federal tax return It contains a discussion of the accelerated cost recovery system (ACRS), the ACRS Percentage Tables, a discussion of other methods of depreciation, and a limited discussion of listed property. How to amend federal tax return We expanded Publication 946 by adding material taken from Publication 534. How to amend federal tax return We added more detail to the discussions of the section 179 deduction, the modified accelerated cost recovery system (MACRS), and listed property. How to amend federal tax return We replaced the partialMACRS Percentage Tables with the complete ones from Publication 534. How to amend federal tax return We also added the Table of Class Lives and Recovery Periods from Publication 534. How to amend federal tax return We made these changes to eliminate most of the duplication that existed in the two publications. How to amend federal tax return This will save money and make it easier for you to decide which publication you need. How to amend federal tax return Use this publication to figure depreciation on property you placed in service before 1987; use Publication 946 to figure depreciation on property you placed in service after 1986. How to amend federal tax return Introduction The law allows you to recover your cost in business or income-producing property through yearly tax deductions. How to amend federal tax return You do this by depreciating your property, that is, by deducting some of your cost on your tax return each year. How to amend federal tax return You can depreciate both tangible property, such as a car, building, or machinery, and certain intangible property, such as a copyright or a patent. How to amend federal tax return The amount you can deduct depends on: How much the property cost, When you began using it, How long it will take to recover your cost, and Which of several depreciation methods you use. How to amend federal tax return Depreciation defined. How to amend federal tax return   Depreciation is a loss in the value of property over the time the property is being used. How to amend federal tax return Events that can cause property to depreciate include wear and tear, age, deterioration, and obsolescence. How to amend federal tax return You can get back your cost of certain property, such as equipment you use in your business or property used for the production of income by taking deductions for depreciation. How to amend federal tax return Black's Law Dictionary Amortization. How to amend federal tax return   Amortization is similar to depreciation. How to amend federal tax return Using amortization, you can recover your cost or basis in certain property proportionately over a specific number of years or months. How to amend federal tax return Examples of costs you can amortize are the costs of starting a business, reforestation, and pollution control facilities. How to amend federal tax return You can find information on amortization inchapter 12 of Publication 535, Business Expenses. How to amend federal tax return Alternative minimum tax. How to amend federal tax return   If you use accelerated depreciation for real property, or personal property that is leased to others, you may be liable for the alternative minimum tax. How to amend federal tax return Accelerated depreciation is any method, that allows recovery at a faster rate in the earlier years than the straight line method. How to amend federal tax return For more information, you may wish to see the following: Form 6251, Alternative Minimum Tax-Individuals, and Publication 542, Tax Information on Corporations. How to amend federal tax return Ordering publications and forms. How to amend federal tax return   To order free publications and forms, 1-800-TAX-FORM (1-800-829-3676). How to amend federal tax return You can also write to the IRS Forms Distribution Center nearest you. How to amend federal tax return Check your income tax package for the address. How to amend federal tax return   If you have access to a personal computer and a modem, you can also get many forms and publications electronically. How to amend federal tax return See How To Get Forms and Publications in your income tax package for details. How to amend federal tax return Telephone help. How to amend federal tax return   You can call the IRS with your tax question Monday through Friday during regular business hours. How to amend federal tax return Check your telephone book for the local number or you can call1-800-829-1040. How to amend federal tax return Telephone help for hearing-impaired persons. How to amend federal tax return   If you have access to TDD equipment, you can call 1-800-829-4059 with your tax question or to order forms and publications. How to amend federal tax return See your tax package for the hours of operation. How to amend federal tax return How To Use This Publication This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987. How to amend federal tax return It is divided into three chapters and contains an appendix. How to amend federal tax return Chapter 1 explains the rules for depreciating property under the Accelerated Cost Recovery System (ACRS). How to amend federal tax return Chapter 2 explains the rules for depreciating property first used before 1981. How to amend federal tax return Chapter 3 explains the rules for listed property. How to amend federal tax return Also this chapter defines listed property. How to amend federal tax return The appendix contains the ACRS Percentage Tables. How to amend federal tax return Prev  Up  Next   Home   More Online Publications