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Irs efile 13. Irs efile   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Irs efile A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Irs efile However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Irs efile The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Irs efile The gas guzzler tax is being paid on a one-time filing. Irs efile The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Irs efile How To Make Deposits Electronic deposit requirement. Irs efile   You must use electronic funds transfer to make excise tax deposits. Irs efile Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs efile If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Irs efile Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs efile   EFTPS is a free service provided by the Department of Treasury. Irs efile Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs efile To get more information about EFTPS or to enroll in EFTPS, visit www. Irs efile eftps. Irs efile gov or call 1-800-555-4477. Irs efile Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Irs efile    Depositing on time. Irs efile For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Irs efile m. Irs efile Eastern time). Irs efile You will automatically be enrolled in EFTPS when you apply for an EIN. Irs efile You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Irs efile When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Irs efile The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Irs efile See Alternative method below. Irs efile If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Irs efile Regular method. Irs efile   The deposit of tax for a semimonthly period is due by the 14th day following that period. Irs efile Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Irs efile If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Irs efile Alternative method (IRS Nos. Irs efile 22, 26, 27, and 28). Irs efile   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Irs efile Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Irs efile The deposit of tax is due by the 3rd banking day after the 7th day of that period. Irs efile   For an example of the alternative method, see the Instructions for Form 720. Irs efile To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Irs efile For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Irs efile The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Irs efile The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Irs efile See Uncollected Tax Report in chapter 4. Irs efile The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Irs efile Special rule for deposits of taxes in September. Irs efile   See the Instructions for Form 720 for a special rule on deposits made in September. Irs efile Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Irs efile Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Irs efile Net tax liability. Irs efile   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Irs efile You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Irs efile If you use this method, you must use it for all semimonthly periods in the calendar quarter. Irs efile Do not reduce your liability by any amounts from Form 720X. Irs efile Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Irs efile Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Irs efile 67%) of the net tax liability reported for the look-back quarter. Irs efile For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Irs efile 23%), 10/90 (11. Irs efile 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Irs efile Also, the total deposit for that semimonthly period must be at least 1/6 (16. Irs efile 67%) of the net tax liability reported for the look-back quarter. Irs efile Exceptions. Irs efile   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Irs efile 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Irs efile Requirements to be met. Irs efile   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Irs efile    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Irs efile Tax rate increases. Irs efile   You must modify the safe harbor rule if there has been an increase in the rate of tax. Irs efile You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Irs efile To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Irs efile Prev  Up  Next   Home   More Online Publications
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Irs efile Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Irs efile Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Irs efile Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Irs efile See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Irs efile For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Irs efile See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Irs efile The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Irs efile 70 for 2011. Irs efile See Distribution of low-cost articles on page 8. Irs efile The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Irs efile See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Irs efile The IRS has created a page on IRS. Irs efile gov that includes information about Pub. Irs efile 598 at www. Irs efile irs. Irs efile gov/pub598. Irs efile Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Irs efile Such income is exempt even if the activity is a trade or business. Irs efile However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Irs efile This publication covers the rules for the tax on unrelated business income of exempt organizations. Irs efile It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Irs efile All section references in this publication are to the Internal Revenue Code. Irs efile Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Irs efile Comments and suggestions. Irs efile   We welcome your comments about this publication and your suggestions for future editions. Irs efile   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs efile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs efile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs efile   You can email us at taxforms@irs. Irs efile gov. Irs efile Please put “publications Comment” on the subject line. Irs efile You can also send us comments from www. Irs efile irs. Irs efile gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Irs efile ”   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. Irs efile Prev  Up  Next   Home   More Online Publications