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How To Refile Taxes

How to refile taxes Index A Acquisition indebtedness, Average acquisition indebtedness. How to refile taxes Annuity obligations, Annuity obligation. How to refile taxes By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. How to refile taxes Change in property use, Change in use of property. How to refile taxes Continued debt, Continued debt. How to refile taxes Debt modifying existing, Modifying existing debt. How to refile taxes Federal financing, Certain federal financing. How to refile taxes For performing exempt purpose, Debt incurred in performing exempt purpose. How to refile taxes Obligation to return collateral, Securities loans. How to refile taxes Property subject to mortgage or lien, Property acquired subject to mortgage or lien. How to refile taxes Real property, Real property debts of qualified organizations. How to refile taxes Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. How to refile taxes Contributions deduction, Charitable contributions deduction. How to refile taxes Convention or trade show activity, Convention or trade show activity. How to refile taxes D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. How to refile taxes Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. How to refile taxes Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. How to refile taxes Sponsorship, Qualified sponsorship activities. How to refile taxes Exempt function income, Exempt function income. How to refile taxes Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. How to refile taxes F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. How to refile taxes L Limits, Limits. How to refile taxes M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. How to refile taxes P Publications (see Tax help) R Rents, Rents. How to refile taxes Return, Returns and Filing Requirements Royalties, Royalties. How to refile taxes S Specific deduction, Specific deduction. How to refile taxes T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. How to refile taxes Colleges and universities, Colleges and universities. How to refile taxes Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. How to refile taxes Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. How to refile taxes U. How to refile taxes S. How to refile taxes instrumentalities, U. How to refile taxes S. How to refile taxes instrumentalities. How to refile taxes Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. How to refile taxes Title-holding corporations, Title-holding corporations. How to refile taxes TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. How to refile taxes Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. How to refile taxes Income from lending securities, Income from lending securities. How to refile taxes Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. How to refile taxes S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. How to refile taxes Average acquisition indebtedness, Average acquisition indebtedness. How to refile taxes Average adjusted basis, Average adjusted basis. How to refile taxes Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. How to refile taxes Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. How to refile taxes Indeterminate property price, Indeterminate price. How to refile taxes Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. 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How to refile taxes Health club program, Health club program. How to refile taxes Hearing aid sales, Sales of hearing aids. How to refile taxes Hospital facilities, Hospital facilities. How to refile taxes Hospital services, Hospital services. How to refile taxes Insurance programs, Insurance programs. How to refile taxes Magazine publishing, Magazine publishing. How to refile taxes Member lists rentals, etc. How to refile taxes , Exchange or rental of member lists. How to refile taxes Membership list sales, Membership list sales. How to refile taxes Miniature golf course, Miniature golf course. How to refile taxes Museum eating facilities, Museum eating facilities. How to refile taxes Museum greeting card sales, Museum greeting card sales. How to refile taxes Pet boarding and grooming services, Pet boarding and grooming services. How to refile taxes Pole rentals, Pole rentals. How to refile taxes Public entertainment activity, Public entertainment activity. How to refile taxes Publishing legal notices, Publishing legal notices. How to refile taxes Regularly conducted, Regularly conducted. How to refile taxes Sales commissions, Sales commissions. How to refile taxes Sales of advertising space, Sales of advertising space. How to refile taxes School facilities, School facilities. How to refile taxes School handicraft shop, School handicraft shop. How to refile taxes Selling donated merchandise, Selling donated merchandise. How to refile taxes Selling endorsements, Selling endorsements. How to refile taxes Sponsoring entertainment events, Sponsoring entertainment events. How to refile taxes Substantially related, Not substantially related. How to refile taxes Trade or business defined, Trade or business. How to refile taxes Travel tour programs, Travel tour programs. How to refile taxes Volunteer workforce, Volunteer workforce. How to refile taxes Yearbook advertising, Yearbook advertising. How to refile taxes Youth residence, Youth residence. How to refile taxes Unstated trade or business Bingo games, Bingo games. How to refile taxes V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. How to refile taxes Prev  Up     Home   More Online Publications
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Advisory Committee on Tax Exempt and Government Entities (ACT)

Mission and Composition

The Advisory Committee on Tax Exempt and Government Entities (ACT) is governed by the Federal Advisory Committee Act, Public Law 92-463. The ACT is an organized public forum for discussion of relevant employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal government issues. The ACT also enables the IRS to receive regular input on the development and implementation of IRS policy concerning these communities. ACT members present interested public's observations about current or proposed IRS policies, programs and procedures as well as suggest improvements through a yearly final report.

ACT members are appointed by the Department of the Treasury upon recommendation of the Commissioner of the IRS, and serve for two-year terms. Terms can be extended for an additional year with approval from the IRS Commissioner of Tax Exempt and Government Entities. The IRS seeks a diverse group of members representing a broad spectrum of persons experienced in employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal governments. ACT members meet in Washington, DC approximately five times a year, each session lasting two days. Members are not paid for their time or services. Members are reimbursed for their travel-related expenses to attend working sessions and public meetings, in accordance with 5 U.S.C. 5703. View the 2013 ACT Renewal Charter.

Nomination Process

The IRS requests nominations for membership on the ACT in the fall of each year.  Subscribe to IRS Newswire to receive announcements.  Interested parties may nominate themselves or another qualified person for membership. Nominations should describe and document the proposed member's qualifications for ACT membership, including the nominee's past or current affiliations and dealings with the particular community or segment of the community that he or she wishes to represent (such as employee plans). Nominations should also specify the vacancy for which they wish to be considered.

Clearance Process

Selected nominees must go through a clearance process before appointment by the Department of the Treasury. In accordance with the Department of the Treasury Directive 21-03, the clearance process includes, among other things, pre-appointment and annual tax checks, and an FBI criminal and subversive name check, fingerprint check, and security clearance.

Read past ACT reports.

For additional information, please contact:

Internal Revenue Service
ATTN: Mark Kirbabas
Acting Designated Federal Officer for the ACT
TEGE/SE:T:CL
NCA-676
1111 Constitution Avenue, NW
Washington, DC 20224-0002

Page Last Reviewed or Updated: 16-Sep-2013

The How To Refile Taxes

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How to refile taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. How to refile taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. How to refile taxes 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. How to refile taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. How to refile taxes 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. How to refile taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. How to refile taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. How to refile taxes Credit against income tax, Backup withholding. How to refile taxes C Capital gains and losses Annualized estimated tax, Tax on net capital gain. How to refile taxes Estimated tax on net capital gain, Tax on net capital gain. How to refile taxes Qualified dividends, Tax on qualified dividends and capital gains. How to refile taxes Casualty and theft losses, Itemized deductions (worksheet line 1). 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How to refile taxes Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). How to refile taxes Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). How to refile taxes Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). How to refile taxes Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. How to refile taxes Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). How to refile taxes Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. How to refile taxes Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. How to refile taxes Domestic help, Household workers. How to refile taxes Definition, Household workers. How to refile taxes Withholding, Household workers. How to refile taxes E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. How to refile taxes Nonaccountable plans, Nonaccountable plan. How to refile taxes Reimbursements, Expense allowances. How to refile taxes Employer Identification Numbers (EINs), Taxpayer identification number. How to refile taxes Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. How to refile taxes , Employer's error. How to refile taxes Repaying withheld tax, Repaying withheld tax. How to refile taxes Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. How to refile taxes Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). How to refile taxes Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. How to refile taxes Aliens, Aliens, Nonresident aliens. How to refile taxes Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. How to refile taxes Change of address, Change of address. How to refile taxes Change of name, Name changed. How to refile taxes Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. How to refile taxes Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. 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How to refile taxes Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. How to refile taxes Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). How to refile taxes Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. How to refile taxes Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. How to refile taxes Excess, Accountable plan. How to refile taxes Reporting Fringe benefits, How your employer reports your benefits. How to refile taxes Gambling winnings, Information to give payer. How to refile taxes Tips to employer, Reporting tips to your employer. 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