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Student Tax Return Calculator

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Student Tax Return Calculator

Student tax return calculator 2. Student tax return calculator   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Student tax return calculator Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Student tax return calculator S. Student tax return calculator or foreign source income. Student tax return calculator This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Student tax return calculator S. Student tax return calculator Virgin Islands (USVI). Student tax return calculator Generally, the same rules that apply for determining U. Student tax return calculator S. Student tax return calculator source income also apply for determining possession source income. Student tax return calculator However, there are some important exceptions to these rules. Student tax return calculator Both the general rules and the exceptions are discussed in this chapter. Student tax return calculator U. Student tax return calculator S. Student tax return calculator income rule. Student tax return calculator   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Student tax return calculator Table 2-1 shows the general rules for determining whether income is from sources within the United States. Student tax return calculator Table 2-1. Student tax return calculator General Rules for Determining U. Student tax return calculator S. Student tax return calculator Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Student tax return calculator Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Student tax return calculator For more information, see Regulations section 1. Student tax return calculator 863-1(b). Student tax return calculator Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Student tax return calculator Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Student tax return calculator Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Student tax return calculator It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Student tax return calculator Services performed wholly within a relevant possession. Student tax return calculator   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Student tax return calculator However, there is an exception for income earned as a member of the U. Student tax return calculator S. Student tax return calculator Armed Forces or a civilian spouse. Student tax return calculator U. Student tax return calculator S. Student tax return calculator Armed Forces. Student tax return calculator   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Student tax return calculator However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Student tax return calculator Civilian spouse of active duty member of the U. Student tax return calculator S. Student tax return calculator Armed Forces. Student tax return calculator   If you are a bona fide resident of a U. Student tax return calculator S. Student tax return calculator possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Student tax return calculator Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Student tax return calculator S. Student tax return calculator possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Student tax return calculator Services performed partly inside and partly outside a relevant possession. Student tax return calculator   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Student tax return calculator Compensation (other than certain fringe benefits) is sourced on a time basis. Student tax return calculator Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Student tax return calculator   Or, you may be permitted to use an alternative basis to determine the source of compensation. Student tax return calculator See Alternative basis , later. Student tax return calculator   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Student tax return calculator In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Student tax return calculator Time basis. Student tax return calculator   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Student tax return calculator Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Student tax return calculator The time period for which the income is made does not have to be a year. Student tax return calculator Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Student tax return calculator Example. Student tax return calculator In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Student tax return calculator Your Puerto Rico source income is $60,000, figured as follows. Student tax return calculator       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Student tax return calculator   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Student tax return calculator Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Student tax return calculator You determine the period to which the income is attributable based on the facts and circumstances of your case. Student tax return calculator For more information on multi-year compensation, see Treasury Decision (T. Student tax return calculator D. Student tax return calculator ) 9212 and Regulations section 1. Student tax return calculator 861-4, 2005-35 I. Student tax return calculator R. Student tax return calculator B. Student tax return calculator 429, available at www. Student tax return calculator irs. Student tax return calculator gov/irb/2005-35_IRB/ar14. Student tax return calculator html. Student tax return calculator Certain fringe benefits sourced on a geographical basis. Student tax return calculator   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Student tax return calculator Housing. Student tax return calculator Education. Student tax return calculator Local transportation. Student tax return calculator Tax reimbursement. Student tax return calculator Hazardous or hardship duty pay. Student tax return calculator Moving expense reimbursement. Student tax return calculator For information on determining the source of the fringe benefits listed above, see Regulations section 1. Student tax return calculator 861-4. Student tax return calculator Alternative basis. Student tax return calculator   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Student tax return calculator If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Student tax return calculator De minimis exception. Student tax return calculator   There is an exception to the rule for determining the source of income earned in a possession. Student tax return calculator Generally, you will not have income from a possession if during a tax year you: Are a U. Student tax return calculator S. Student tax return calculator citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Student tax return calculator This exception began with income earned during your 2008 tax year. Student tax return calculator Pensions. Student tax return calculator   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Student tax return calculator The contribution portion is sourced according to where services were performed that earned the pension. Student tax return calculator The investment earnings portion is sourced according to the location of the pension trust. Student tax return calculator Example. Student tax return calculator You are a U. Student tax return calculator S. Student tax return calculator citizen who worked in Puerto Rico for a U. Student tax return calculator S. Student tax return calculator company. Student tax return calculator All services were performed in Puerto Rico. Student tax return calculator Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Student tax return calculator S. Student tax return calculator pension trust of your employer. Student tax return calculator Distributions from the U. Student tax return calculator S. Student tax return calculator pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Student tax return calculator S. Student tax return calculator source income. Student tax return calculator Investment Income This category includes such income as interest, dividends, rents, and royalties. Student tax return calculator Interest income. Student tax return calculator   The source of interest income is generally determined by the residence of the payer. Student tax return calculator Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Student tax return calculator   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Student tax return calculator See Regulations section 1. Student tax return calculator 937-2(i) for more information. Student tax return calculator Dividends. Student tax return calculator   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Student tax return calculator There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Student tax return calculator For more information, see Regulations section 1. Student tax return calculator 937-2(g). Student tax return calculator Rental income. Student tax return calculator   Rents from property located in a relevant possession are treated as income from sources within that possession. Student tax return calculator Royalties. Student tax return calculator   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Student tax return calculator   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Student tax return calculator Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Student tax return calculator The most common situations are discussed below. Student tax return calculator Real property. Student tax return calculator   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Student tax return calculator The location of the property generally determines the source of income from the sale. Student tax return calculator For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Student tax return calculator If, however, the home you sold was located in the United States, the gain is U. Student tax return calculator S. Student tax return calculator source income. Student tax return calculator Personal property. Student tax return calculator   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Student tax return calculator Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Student tax return calculator If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Student tax return calculator   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Student tax return calculator The rules applying to sales of inventory are discussed below. Student tax return calculator For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Student tax return calculator Inventory. Student tax return calculator   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Student tax return calculator The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Student tax return calculator Purchased. Student tax return calculator   Income from the sale of inventory that you purchased is sourced where you sell the property. Student tax return calculator Generally, this is where title to the property passes to the buyer. Student tax return calculator Produced. Student tax return calculator   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Student tax return calculator For information on making the allocation, see Regulations section 1. Student tax return calculator 863-3(f). Student tax return calculator Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Student tax return calculator S. Student tax return calculator citizen or resident alien prior to becoming a bona fide resident of a possession. Student tax return calculator You are subject to these special rules if you meet both of the following conditions. Student tax return calculator For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Student tax return calculator For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Student tax return calculator If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Student tax return calculator Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Student tax return calculator S. Student tax return calculator tax return. Student tax return calculator (See chapter 3 for additional filing information. Student tax return calculator ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Student tax return calculator These rules apply to dispositions after April 11, 2005. Student tax return calculator For details, see Regulations section 1. Student tax return calculator 937-2(f)(1) and Examples 1 and 2 of section 1. Student tax return calculator 937-2(k). Student tax return calculator Example 1. Student tax return calculator In 2007, Cheryl Jones, a U. Student tax return calculator S. Student tax return calculator citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Student tax return calculator S. Student tax return calculator corporation listed on the New York Stock Exchange. Student tax return calculator On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Student tax return calculator Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Student tax return calculator On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Student tax return calculator On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Student tax return calculator Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Student tax return calculator The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Student tax return calculator This existing special rule applies if you are a U. Student tax return calculator S. Student tax return calculator citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Student tax return calculator S. Student tax return calculator assets during the 10-year period beginning when you became a bona fide resident. Student tax return calculator The gain is U. Student tax return calculator S. Student tax return calculator source income that generally is subject to U. Student tax return calculator S. Student tax return calculator tax if the property is either (1) located in the United States; (2) stock issued by a U. Student tax return calculator S. Student tax return calculator corporation or a debt obligation of a U. Student tax return calculator S. Student tax return calculator person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Student tax return calculator See chapter 3 for filing information. Student tax return calculator Special election. Student tax return calculator   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Student tax return calculator Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Student tax return calculator This election overrides both of the special rules discussed earlier. Student tax return calculator   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Student tax return calculator Marketable securities. Student tax return calculator   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Student tax return calculator Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Student tax return calculator S. Student tax return calculator holding periods. Student tax return calculator   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Student tax return calculator The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Student tax return calculator This is your gain (or loss) that is treated as being from sources within the relevant possession. Student tax return calculator If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Student tax return calculator Example 2. Student tax return calculator Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Student tax return calculator S. Student tax return calculator and possession holding periods. Student tax return calculator Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Student tax return calculator Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Student tax return calculator By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Student tax return calculator Other personal property. Student tax return calculator   For personal property other than marketable securities, use a time-based allocation. Student tax return calculator Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Student tax return calculator      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Student tax return calculator Example 3. Student tax return calculator In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Student tax return calculator On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Student tax return calculator On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Student tax return calculator She had owned the interest for a total of 1,720 days. Student tax return calculator Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Student tax return calculator The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Student tax return calculator By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Student tax return calculator Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Student tax return calculator Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Student tax return calculator These rules do not apply to amounts paid as salary or other compensation for services. Student tax return calculator See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Student tax return calculator Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Student tax return calculator These circumstances are listed below. Student tax return calculator You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Student tax return calculator That office or place of business is a material factor in producing the income. Student tax return calculator The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Student tax return calculator An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Student tax return calculator The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Student tax return calculator Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Student tax return calculator Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Student tax return calculator Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Student tax return calculator Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Student tax return calculator Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Student tax return calculator Example. Student tax return calculator Marcy Jackson is a bona fide resident of American Samoa. Student tax return calculator Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Student tax return calculator A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Student tax return calculator Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Student tax return calculator The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Student tax return calculator However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Student tax return calculator Prev  Up  Next   Home   More Online Publications
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IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
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• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Washington, DC  77 K Street NE
Washington, DC 20002 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided 

(202) 803-9000

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call  (202) 803-9800 or 1-877-777-4778 or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
Metro Plex 1
8401 Corporate Drive, Suite 300
Landover, MD  20785

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Student Tax Return Calculator

Student tax return calculator Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Student tax return calculator  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Student tax return calculator The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Student tax return calculator ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Student tax return calculator R. Student tax return calculator B. Student tax return calculator 553. Student tax return calculator Prop. Student tax return calculator Regs. Student tax return calculator on Good Faith Determinations. Student tax return calculator New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Student tax return calculator  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Student tax return calculator On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Student tax return calculator See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Student tax return calculator Reg. Student tax return calculator 38148. Student tax return calculator On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Student tax return calculator The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Student tax return calculator See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Student tax return calculator Reg. Student tax return calculator 20,523. Student tax return calculator Timing of when an Organization is exempt for Federal Tax Purposes. Student tax return calculator  As noted in section 2. Student tax return calculator 03(4) of Revenue Procedure 2013-9, 2013-2 I. Student tax return calculator R. Student tax return calculator B. Student tax return calculator 267, the provisions in section 11. Student tax return calculator 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Student tax return calculator Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Student tax return calculator In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Student tax return calculator The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Student tax return calculator Section 11. Student tax return calculator 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Student tax return calculator Exempt Organizations Select Check. Student tax return calculator  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Student tax return calculator It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Student tax return calculator Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Student tax return calculator Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Student tax return calculator Have filed a Form 990-N (e-Postcard) annual electronic notice. Student tax return calculator  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Student tax return calculator See also Revenue Procedure 2011-33, 2011-25 I. Student tax return calculator R. Student tax return calculator B. Student tax return calculator 887. Student tax return calculator Future developments. Student tax return calculator . Student tax return calculator  The IRS has created a page on IRS. Student tax return calculator gov for information about Publication 557, at www. Student tax return calculator irs. Student tax return calculator gov/pub557. Student tax return calculator Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Student tax return calculator Reminders The Patient Protection and Affordable Care Act (ACA). Student tax return calculator   The ACA added several new laws. Student tax return calculator This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Student tax return calculator For more information, go to IRS. Student tax return calculator gov and select Affordable Care Act Tax Provisions. Student tax return calculator Electronic filing requirement for large organizations. Student tax return calculator  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Student tax return calculator For more information, go to e-file for Charities and Non-Profits. Student tax return calculator Section 501(c)(15) gross receipts. Student tax return calculator   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Student tax return calculator See Notice 2006-42, 2006-19 I. Student tax return calculator R. Student tax return calculator B. Student tax return calculator 878, Notice 2006-42. Student tax return calculator Prohibited tax shelter transactions. Student tax return calculator  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Student tax return calculator See T. Student tax return calculator D. Student tax return calculator 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Student tax return calculator R. Student tax return calculator B. Student tax return calculator 242. Student tax return calculator See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Student tax return calculator Pension Protection Act of 2006 tax changes. Student tax return calculator  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Student tax return calculator Unless otherwise noted, most of the changes became effective on August 17, 2006. Student tax return calculator For key provisions, go to The Pension Protection Act of 2006. Student tax return calculator Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Student tax return calculator There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Student tax return calculator There are additional standards for credit counseling organizations. Student tax return calculator The definition of convention or association of churches has been modified. Student tax return calculator Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Student tax return calculator The requirements of disclosure to state officials relating to exempt organizations has been modified. Student tax return calculator There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Student tax return calculator There are new excise taxes on prohibited tax shelter transactions. Student tax return calculator There is a modification of recordkeeping requirements for certain charitable contributions. Student tax return calculator Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Student tax return calculator It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Student tax return calculator To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Student tax return calculator Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Student tax return calculator Section 501(c) organizations are covered in this publication. Student tax return calculator Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Student tax return calculator Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Student tax return calculator Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Student tax return calculator Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Student tax return calculator Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Student tax return calculator Organizations not discussed in this publication. Student tax return calculator   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Student tax return calculator These organizations (and the Code sections that apply to them) are as follows. Student tax return calculator Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Student tax return calculator   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Student tax return calculator If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Student tax return calculator For telephone assistance, call 1-877-829-5500. Student tax return calculator   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Student tax return calculator If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Student tax return calculator Organization Reference Chart. Student tax return calculator   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Student tax return calculator It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Student tax return calculator It also describes each type of qualifying organization and the general nature of its activities. Student tax return calculator   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Student tax return calculator Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Student tax return calculator Check the IRS website, IRS. Student tax return calculator gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Student tax return calculator irs. Student tax return calculator gov/charities/index. Student tax return calculator html. Student tax return calculator Comments and suggestions. Student tax return calculator   We welcome your comments about this publication and your suggestions for future editions. Student tax return calculator   You can e-mail us while visiting our website at IRS. Student tax return calculator gov. Student tax return calculator   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Student tax return calculator NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Student tax return calculator Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Student tax return calculator   If you wish telephone assistance, please call 1-877-829-5500. Student tax return calculator This toll-free telephone service is available Monday through Friday. Student tax return calculator Prev  Up  Next   Home   More Online Publications