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Www irs gov freefile 3. Www irs gov freefile   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. Www irs gov freefile Dual use of assets or facilities. Www irs gov freefile Exploitation of exempt functions. Www irs gov freefile ExamplesExceptions. Www irs gov freefile Excluded Trade or Business ActivitiesQualified sponsorship payment. Www irs gov freefile Advertising. Www irs gov freefile Exception for contingent payments. Www irs gov freefile Exception for periodicals. Www irs gov freefile Exception for conventions and trade shows. Www irs gov freefile Legal definition. Www irs gov freefile Legal where played. Www irs gov freefile No for-profit games where played. Www irs gov freefile Unrelated business income. Www irs gov freefile   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. Www irs gov freefile   Certain trade or business activities are not treated as an unrelated trade or business. Www irs gov freefile See Excluded Trade or Business Activities, later. Www irs gov freefile Trade or business. Www irs gov freefile   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. Www irs gov freefile An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. Www irs gov freefile   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. Www irs gov freefile Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. Www irs gov freefile Regularly conducted. Www irs gov freefile   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. Www irs gov freefile   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. Www irs gov freefile The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. Www irs gov freefile However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. Www irs gov freefile Not substantially related. Www irs gov freefile    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). Www irs gov freefile Whether an activity contributes importantly depends in each case on the facts involved. Www irs gov freefile   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. Www irs gov freefile For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. Www irs gov freefile The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. Www irs gov freefile   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. Www irs gov freefile Selling of products of exempt functions. Www irs gov freefile   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. Www irs gov freefile Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. Www irs gov freefile   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. Www irs gov freefile For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. Www irs gov freefile But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. Www irs gov freefile , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. Www irs gov freefile Dual use of assets or facilities. Www irs gov freefile   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. Www irs gov freefile The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. Www irs gov freefile   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. Www irs gov freefile The theater is a principal feature of the museum and operates continuously while the museum is open to the public. Www irs gov freefile If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. Www irs gov freefile   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. Www irs gov freefile Exploitation of exempt functions. Www irs gov freefile   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. Www irs gov freefile When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. Www irs gov freefile Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. Www irs gov freefile   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. Www irs gov freefile Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. Www irs gov freefile Sales commissions. Www irs gov freefile   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. Www irs gov freefile Artists' facilities. Www irs gov freefile   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. Www irs gov freefile These two activities do not contribute importantly to accomplishing the organization's exempt purpose. Www irs gov freefile Therefore, they are unrelated trades or businesses. Www irs gov freefile Membership list sales. Www irs gov freefile   An exempt educational organization regularly sells membership mailing lists to business firms. Www irs gov freefile This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. Www irs gov freefile Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. Www irs gov freefile Hospital facilities. Www irs gov freefile   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. Www irs gov freefile The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. Www irs gov freefile The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. Www irs gov freefile   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. Www irs gov freefile These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. Www irs gov freefile Book publishing. Www irs gov freefile   An exempt organization engages primarily in activities that further its exempt purposes. Www irs gov freefile It also owns the publication rights to a book that does not relate to any of its exempt purposes. Www irs gov freefile The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. Www irs gov freefile These activities constitute a trade or business regularly conducted. Www irs gov freefile Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. Www irs gov freefile   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. Www irs gov freefile See Royalties under Exclusions in chapter 4. Www irs gov freefile School handicraft shop. Www irs gov freefile   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. Www irs gov freefile The students are paid a percentage of the sales price. Www irs gov freefile In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. Www irs gov freefile The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. Www irs gov freefile Although many local participants are former students of the school, any qualified person may participate in the program. Www irs gov freefile The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. Www irs gov freefile School facilities. Www irs gov freefile   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. Www irs gov freefile During the summer, the school operates a tennis club open to the general public. Www irs gov freefile Employees of the school run the club, including collecting membership fees and scheduling court time. Www irs gov freefile   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. Www irs gov freefile The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. Www irs gov freefile   In both situations, the exempt purpose is the advancement of education. Www irs gov freefile Furnishing tennis facilities in the manner described does not further that exempt purpose. Www irs gov freefile These activities are unrelated trades or businesses. Www irs gov freefile However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. Www irs gov freefile See Rents under Exclusions in chapter 4. Www irs gov freefile Services provided with lease. Www irs gov freefile   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. Www irs gov freefile Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. Www irs gov freefile It also provides dressing room, linen, and stadium security services for the professional team. Www irs gov freefile   Leasing of the stadium is an unrelated trade or business. Www irs gov freefile In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. Www irs gov freefile Therefore, the income from this lease is rent from real property and unrelated business taxable income. Www irs gov freefile Broadcasting rights. Www irs gov freefile   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. Www irs gov freefile Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. Www irs gov freefile An athletic program is considered an integral part of the educational process of a university. Www irs gov freefile   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. Www irs gov freefile Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. Www irs gov freefile Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. Www irs gov freefile   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. Www irs gov freefile The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. Www irs gov freefile   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. Www irs gov freefile The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. Www irs gov freefile Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. Www irs gov freefile Yearbook advertising. Www irs gov freefile   An exempt organization receives income from the sale of advertising in its annual yearbook. Www irs gov freefile The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. Www irs gov freefile This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. Www irs gov freefile This advertising activity is an unrelated trade or business. Www irs gov freefile Pet boarding and grooming services. Www irs gov freefile   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. Www irs gov freefile These activities do not contribute importantly to its purpose of preventing cruelty to animals. Www irs gov freefile Museum eating facilities. Www irs gov freefile   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. Www irs gov freefile Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. Www irs gov freefile The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. Www irs gov freefile Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. Www irs gov freefile Halfway house workshop. Www irs gov freefile   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. Www irs gov freefile The profits are applied to the operating costs of the halfway house. Www irs gov freefile The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. Www irs gov freefile Travel tour programs. Www irs gov freefile   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose for which tax exemption was granted to the organization. Www irs gov freefile Example 1. Www irs gov freefile A tax-exempt university alumni association provides a travel tour program for its members and their families. Www irs gov freefile The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. Www irs gov freefile It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. Www irs gov freefile The organization provides an employee for each tour as a tour leader. Www irs gov freefile There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. Www irs gov freefile By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. Www irs gov freefile Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. Www irs gov freefile Therefore, the sale of the travel tours is an unrelated trade or business. Www irs gov freefile Example 2. Www irs gov freefile A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. Www irs gov freefile These tours are conducted by teachers and others certified by the state board of education. Www irs gov freefile The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. Www irs gov freefile A tour's study program consists of instruction on subjects related to the location being visited on the tour. Www irs gov freefile Each tour group brings along a library of material related to the subjects being studied on the tour. Www irs gov freefile During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. Www irs gov freefile Examinations are given at the end of each tour. Www irs gov freefile The state board of education awards academic credit for tour participation. Www irs gov freefile Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. Www irs gov freefile Insurance programs. Www irs gov freefile   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. Www irs gov freefile Exceptions. Www irs gov freefile   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. Www irs gov freefile Magazine publishing. Www irs gov freefile   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. Www irs gov freefile   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. Www irs gov freefile This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. Www irs gov freefile   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. Www irs gov freefile Directory of members. Www irs gov freefile   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. Www irs gov freefile Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. Www irs gov freefile The directory contains no commercial advertisement and is sold only to the organization's members. Www irs gov freefile   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. Www irs gov freefile Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. Www irs gov freefile The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. Www irs gov freefile This directory differs from the publication discussed next because of its noncommercial characteristics. Www irs gov freefile Sales of advertising space. Www irs gov freefile   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. Www irs gov freefile The journal is distributed without charge, mainly to the organization's members. Www irs gov freefile   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. Www irs gov freefile Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. Www irs gov freefile A business firm identified in a separate space is further identified in an Index of Advertisers. Www irs gov freefile   The organization solicits advertising by personal contacts. Www irs gov freefile Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. Www irs gov freefile The organization also solicits advertising in form letters appealing for corporate and personal contributions. Www irs gov freefile   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. Www irs gov freefile Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. Www irs gov freefile Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. Www irs gov freefile However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. Www irs gov freefile In that case, other factors should also be considered in determining whether a commercial benefit can be expected. Www irs gov freefile Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. Www irs gov freefile   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. Www irs gov freefile However, the purchaser of a listing cannot expect more than an inconsequential benefit. Www irs gov freefile Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. Www irs gov freefile Publishing legal notices. Www irs gov freefile   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. Www irs gov freefile The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. Www irs gov freefile The state designated the bar association's journal as the place to publish the required notices. Www irs gov freefile   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. Www irs gov freefile Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. Www irs gov freefile Therefore, the advertising income is unrelated trade or business income. Www irs gov freefile   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. Www irs gov freefile This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. Www irs gov freefile Therefore, the publishing of legal notices does not constitute an unrelated trade or business. Www irs gov freefile Museum greeting card sales. Www irs gov freefile    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. Www irs gov freefile Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. Www irs gov freefile The cards contain appropriate greetings and are personalized on request. Www irs gov freefile   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. Www irs gov freefile It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. Www irs gov freefile As a result, a large number of cards are sold at a significant profit. Www irs gov freefile   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. Www irs gov freefile The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. Www irs gov freefile The cards may encourage more people to visit the museum itself to share in its educational programs. Www irs gov freefile The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. Www irs gov freefile Therefore, these sales activities are not an unrelated trade or business. Www irs gov freefile Museum shop. Www irs gov freefile   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. Www irs gov freefile   The shop also rents originals or reproductions of paintings contained in its collection. Www irs gov freefile All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. Www irs gov freefile   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. Www irs gov freefile   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. Www irs gov freefile The same is true for the sale of literature relating to art. Www irs gov freefile Therefore, these sales activities are not an unrelated trade or business. Www irs gov freefile   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. Www irs gov freefile The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. Www irs gov freefile Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. Www irs gov freefile Therefore, these sales are an unrelated trade or business. Www irs gov freefile Business league's parking and bus services. Www irs gov freefile   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. Www irs gov freefile It also operates, as an insubstantial part of its activities, a park and shop plan. Www irs gov freefile   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. Www irs gov freefile The merchants cannot offer free or discount parking or bus fares to their customers. Www irs gov freefile   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. Www irs gov freefile Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. Www irs gov freefile   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. Www irs gov freefile That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. Www irs gov freefile   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. Www irs gov freefile This provides a particular service to individual members of the organization and does not further its exempt purpose. Www irs gov freefile Therefore, operating the park and shop plan is an unrelated trade or business. Www irs gov freefile Youth residence. Www irs gov freefile   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. Www irs gov freefile The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. Www irs gov freefile The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. Www irs gov freefile The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. Www irs gov freefile Health club program. Www irs gov freefile   An exempt charitable organization's purpose is to provide for the welfare of young people. Www irs gov freefile The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. Www irs gov freefile Nominal annual dues are charged for membership in the organization and use of the facilities. Www irs gov freefile   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. Www irs gov freefile The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. Www irs gov freefile   The health club program is in addition to the general physical fitness program of the organization. Www irs gov freefile Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. Www irs gov freefile Miniature golf course. Www irs gov freefile   An exempt youth welfare organization operates a miniature golf course that is open to the general public. Www irs gov freefile The course, which is managed by salaried employees, is substantially similar to commercial courses. Www irs gov freefile The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. Www irs gov freefile   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. Www irs gov freefile Sales of hearing aids. Www irs gov freefile   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. Www irs gov freefile This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. Www irs gov freefile It is not an unrelated trade or business. Www irs gov freefile Nonpatient laboratory testing. Www irs gov freefile   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. Www irs gov freefile However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. Www irs gov freefile Selling endorsements. Www irs gov freefile   An exempt scientific organization enjoys an excellent reputation in the field of biological research. Www irs gov freefile It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. Www irs gov freefile Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. Www irs gov freefile Accordingly, the sale of endorsements is an unrelated trade or business. Www irs gov freefile Sponsoring entertainment events. Www irs gov freefile   An exempt university has a regular faculty and a regularly enrolled student body. Www irs gov freefile During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. Www irs gov freefile Members of the general public also are admitted. Www irs gov freefile The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. Www irs gov freefile Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. Www irs gov freefile Therefore, the activity is not an unrelated trade or business. Www irs gov freefile Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. Www irs gov freefile Volunteer workforce. Www irs gov freefile   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. Www irs gov freefile Example 1. Www irs gov freefile A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. Www irs gov freefile Example 2. Www irs gov freefile A volunteer fire company conducts weekly public dances. Www irs gov freefile Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. Www irs gov freefile However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. Www irs gov freefile Convenience of members. Www irs gov freefile   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. Www irs gov freefile For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. Www irs gov freefile Qualified sponsorship activities. Www irs gov freefile   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. Www irs gov freefile Qualified sponsorship payment. Www irs gov freefile   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. Www irs gov freefile “Use or acknowledgment” does not include advertising the sponsor's products or services. Www irs gov freefile The organization's activities include all its activities, whether or not related to its exempt purposes. Www irs gov freefile   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. Www irs gov freefile   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. Www irs gov freefile Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. Www irs gov freefile Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. Www irs gov freefile   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. Www irs gov freefile   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. Www irs gov freefile For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. Www irs gov freefile Advertising. Www irs gov freefile   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. Www irs gov freefile For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Www irs gov freefile   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. Www irs gov freefile   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. Www irs gov freefile In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. Www irs gov freefile Exception for contingent payments. Www irs gov freefile   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. Www irs gov freefile However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. Www irs gov freefile Exception for periodicals. Www irs gov freefile   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. Www irs gov freefile For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. Www irs gov freefile It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). Www irs gov freefile   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. Www irs gov freefile See Sales of advertising space under Examples, earlier in this chapter. Www irs gov freefile Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Www irs gov freefile Exception for conventions and trade shows. Www irs gov freefile   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. Www irs gov freefile The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. Www irs gov freefile Selling donated merchandise. Www irs gov freefile   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. Www irs gov freefile For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. Www irs gov freefile Employee association sales. Www irs gov freefile   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. Www irs gov freefile This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. Www irs gov freefile Bingo games. Www irs gov freefile   Certain bingo games are not included in the term “unrelated trade or business. Www irs gov freefile ” To qualify for this exclusion, the bingo game must meet the following requirements. Www irs gov freefile It meets the legal definition of bingo. Www irs gov freefile It is legal where it is played. Www irs gov freefile It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. Www irs gov freefile Legal definition. Www irs gov freefile   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. Www irs gov freefile   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. Www irs gov freefile For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. Www irs gov freefile Legal where played. Www irs gov freefile   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. Www irs gov freefile The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. Www irs gov freefile No for-profit games where played. Www irs gov freefile   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. Www irs gov freefile Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. Www irs gov freefile Example. Www irs gov freefile Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. Www irs gov freefile In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. Www irs gov freefile Several for-profit organizations conduct nightly games. Www irs gov freefile Y conducts weekly bingo games in city S, while X conducts weekly games in county R. Www irs gov freefile Since state law confines the for-profit organizations to city S, local jurisdiction controls. Www irs gov freefile Y's bingo games conducted in city S are an unrelated trade or business. Www irs gov freefile However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. Www irs gov freefile Gambling activities other than bingo. Www irs gov freefile   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. Www irs gov freefile Pole rentals. Www irs gov freefile   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). Www irs gov freefile A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. Www irs gov freefile For this purpose, the term rental includes any sale of the right to use the pole (or other structure). Www irs gov freefile Distribution of low cost articles. Www irs gov freefile   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. Www irs gov freefile This applies to organizations described in section 501 that are eligible to receive charitable contributions. Www irs gov freefile   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. Www irs gov freefile   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. Www irs gov freefile The maximum cost of a low cost article is $9. Www irs gov freefile 70 for 2011. Www irs gov freefile The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. Www irs gov freefile Exchange or rental of member lists. Www irs gov freefile   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. Www irs gov freefile Hospital services. Www irs gov freefile   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. Www irs gov freefile This exclusion applies only to services described in section 501(e)(1)(A). Www irs gov freefile Public entertainment activity. Www irs gov freefile   An unrelated trade or business does not include a qualified public entertainment activity. Www irs gov freefile A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. Www irs gov freefile   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. Www irs gov freefile   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. Www irs gov freefile Its conducting qualified public entertainment activities will not affect determination of its exempt status. Www irs gov freefile Convention or trade show activity. Www irs gov freefile   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. Www irs gov freefile   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. Www irs gov freefile   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). Www irs gov freefile The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. Www irs gov freefile   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. Www irs gov freefile For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. Www irs gov freefile    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. Www irs gov freefile The trade show itself must be a qualified convention and trade show activity. Www irs gov freefile The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. Www irs gov freefile Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. Www irs gov freefile Prev  Up  Next   Home   More Online Publications
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Understanding your 2801C Letter

You received this letter because we determined that you’re not entitled to claim exempt status or more than a specified number of withholding allowances. Generally, your employer bases the amount of withholding for federal income tax on your Form W-4, Employee's Withholding Allowance Certificate. However, we can review whether you are entitled to claim exempt status or a certain number of withholding allowances.

What you need to do

  • You can ask us to change our decision. Please call us at the number shown below within 30 days from the date of the letter. We will consider your explanation of why you believe you are entitled to a different withholding rate or number of withholding allowances (or exempt status)
  • When you call, have the following information available. If you file jointly, you must have the same information available for your spouse
    • Form W-4 and worksheets. (You must complete the "Two Earners Multiple Jobs Worksheet" on the back of the Form W-4, if you have more than one job or your spouse works.)
    • Most current pay stubs for all jobs
    • Number of withholding allowances you (and your spouse) are claiming on your Form(s) W-4.
    • The social security number and date of birth for any dependent you are entitled to claim
    • A copy of the current tax return due, including all schedules, forms, and attachments

  • If you prefer you can write us at the address below and ask for a redetermination. You must send the information listed above to support your claim that you’re entitled to a different withholding rate (marital status) or number of withholding allowances (or exempt status)

You may want to…

  • Search keyword “withholding compliance” for more information on income tax withholding
  • Download the following materials:
    • Form W-4, Employee’s Withholding Allowance Certificate
    • Publication 505, Tax Withholding and Estimated Tax
  • Use the IRS Withholding Calculator to figure your correct amount of federal income tax withholding. The calculator is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you’re starting a new job.

Answers to Common Questions

What happens if the IRS determines that I do not have adequate withholding?
We can tell your employer to withhold federal income tax at an increased rate. We do this by issuing a “lock-in letter.” At that point, your employer must disregard any Form W-4 that decreases the amount of your withholding. You’ll receive a copy of the lock-in letter, and we’ll give you some time before the lock-in rate is effective to submit a new Form W-4. This form must include a statement that explains why you believe you’re entitled to a different withholding rate or number of withholding allowances. You should send your Form W-4 and supporting documents to the IRS address as shown on this webpage. Once we issue a lock-in letter, you won’t be able to decrease your withholding unless we approve it.

What if I don’t want to submit a Form W-4 to my employer?
Your employer must withhold income tax from your wages as if you’re single with zero allowances.

How to get help

  • Call toll free 1-855-839-2235 weekdays between 8:00 a.m. and 8:00 p.m.
  • Send a fax to 1-855-202-8300
  • Write to:

    Internal Revenue Service
    Compliance Services
    Withholding Compliance Unit
    P.O. Box 9047, Stop 837
    Andover, MA 01810-0
Page Last Reviewed or Updated: 26-Sep-2013

The Www Irs Gov Freefile

Www irs gov freefile Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. Www irs gov freefile Please click the link to view the image. Www irs gov freefile Form 1040A, page 1, for Joshua A. Www irs gov freefile Blake This image is too large to be displayed in the current screen. Www irs gov freefile Please click the link to view the image. Www irs gov freefile Form 1040A, page 2, for Joshua A. Www irs gov freefile Blake This image is too large to be displayed in the current screen. Www irs gov freefile Please click the link to view the image. Www irs gov freefile Form 8615 for Joshua A. Www irs gov freefile Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Www irs gov freefile Enter the amount from Form 1040A, line 27 1. Www irs gov freefile 48,800*       2. Www irs gov freefile Enter the amount from Form 1040A, line 9b 2. Www irs gov freefile 300*           3. Www irs gov freefile Enter the amount from Form 1040A, line 10 3. Www irs gov freefile 200*           4. Www irs gov freefile Add lines 2 and 3 4. Www irs gov freefile 500       5. Www irs gov freefile Subtract line 4 from line 1. Www irs gov freefile If zero or less, enter -0- 5. Www irs gov freefile 48,300       6. Www irs gov freefile Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. Www irs gov freefile 48,800*         $48,600 if head of household. Www irs gov freefile                   7. Www irs gov freefile Enter the smaller of line 5 or line 6 7. Www irs gov freefile 48,300       8. Www irs gov freefile Subtract line 7 from line 6. Www irs gov freefile This amount is taxed at 0% 8. Www irs gov freefile   500       9. Www irs gov freefile Enter the smaller of line 1 or line 4 9. Www irs gov freefile 500       10. Www irs gov freefile Enter the amount from line 8 10. Www irs gov freefile   500       11. Www irs gov freefile Subtract line 10 from line 9 11. Www irs gov freefile  -0-       12. Www irs gov freefile Multiply line 11 by 15% (. Www irs gov freefile 15) 12. Www irs gov freefile -0-   13. Www irs gov freefile Use the Tax Table to figure the tax on the amount on line 5. Www irs gov freefile Enter the tax here 13. Www irs gov freefile 6,356   14. Www irs gov freefile Add lines 12 and 13 14. Www irs gov freefile 6,356   15. Www irs gov freefile Use the Tax Table to figure the tax on the amount on line 1. Www irs gov freefile Enter the tax here 15. Www irs gov freefile 6,431   16. Www irs gov freefile Tax on all taxable income. Www irs gov freefile Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Www irs gov freefile 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. Www irs gov freefile Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Www irs gov freefile Enter the amount from Form 1040A, line 27 1. Www irs gov freefile 1,650*       2. Www irs gov freefile Enter the amount from Form 1040A, line 9b 2. Www irs gov freefile 750*           3. Www irs gov freefile Enter the amount from Form 1040A, line 10 3. Www irs gov freefile 500*           4. Www irs gov freefile Add lines 2 and 3 4. Www irs gov freefile 1,250       5. Www irs gov freefile Subtract line 4 from line 1. Www irs gov freefile If zero or less, enter -0- 5. Www irs gov freefile  400       6. Www irs gov freefile Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Www irs gov freefile 1,650*         $48,600 if head of household. Www irs gov freefile                   7. Www irs gov freefile Enter the smaller of line 5 or line 6 7. Www irs gov freefile   400       8. Www irs gov freefile Subtract line 7 from line 6. Www irs gov freefile This amount is taxed at 0% 8. Www irs gov freefile 1,250       9. Www irs gov freefile Enter the smaller of line 1 or line 4 9. Www irs gov freefile 1,250       10. Www irs gov freefile Enter the amount from line 8 10. Www irs gov freefile 1,250       11. Www irs gov freefile Subtract line 10 from line 9 11. Www irs gov freefile -0-       12. Www irs gov freefile Multiply line 11 by 15% (. Www irs gov freefile 15) 12. Www irs gov freefile -0-   13. Www irs gov freefile Use the Tax Table to figure the tax on the amount on line 5. Www irs gov freefile Enter the tax here 13. Www irs gov freefile 41*   14. Www irs gov freefile Add lines 12 and 13 14. Www irs gov freefile 41   15. Www irs gov freefile Use the Tax Table to figure the tax on the amount on line 1. Www irs gov freefile Enter the tax here 15. Www irs gov freefile 166*   16. Www irs gov freefile Tax on all taxable income. Www irs gov freefile Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Www irs gov freefile 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. Www irs gov freefile Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Www irs gov freefile Enter the amount from Form 1040A, line 27 1. Www irs gov freefile 2,450       2. Www irs gov freefile Enter the amount from Form 1040A, line 9b 2. Www irs gov freefile 1,050           3. Www irs gov freefile Enter the amount from Form 1040A, line 10 3. Www irs gov freefile 700           4. Www irs gov freefile Add lines 2 and 3 4. Www irs gov freefile 1,750       5. Www irs gov freefile Subtract line 4 from line 1. Www irs gov freefile If zero or less, enter -0- 5. Www irs gov freefile    700       6. Www irs gov freefile Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Www irs gov freefile 2,450         $48,600 if head of household. Www irs gov freefile                   7. Www irs gov freefile Enter the smaller of line 5 or line 6 7. Www irs gov freefile  700       8. Www irs gov freefile Subtract line 7 from line 6. Www irs gov freefile This amount is taxed at 0% 8. Www irs gov freefile 1,750       9. Www irs gov freefile Enter the smaller of line 1 or line 4 9. Www irs gov freefile 1,750       10. Www irs gov freefile Enter the amount from line 8 10. Www irs gov freefile 1,750       11. Www irs gov freefile Subtract line 10 from line 9 11. Www irs gov freefile -0-       12. Www irs gov freefile Multiply line 11 by 15% (. Www irs gov freefile 15) 12. Www irs gov freefile -0-   13. Www irs gov freefile Use the Tax Table to figure the tax on the amount on line 5. Www irs gov freefile Enter the tax here 13. Www irs gov freefile  71   14. Www irs gov freefile Add lines 12 and 13 14. Www irs gov freefile  71   15. Www irs gov freefile Use the Tax Table to figure the tax on the amount on line 1. Www irs gov freefile Enter the tax here 15. Www irs gov freefile 246   16. Www irs gov freefile Tax on all taxable income. Www irs gov freefile Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Www irs gov freefile  71         How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Www irs gov freefile Free help with your tax return. Www irs gov freefile   You can get free help preparing your return nationwide from IRS-certified volunteers. Www irs gov freefile The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Www irs gov freefile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www irs gov freefile Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Www irs gov freefile In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Www irs gov freefile To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Www irs gov freefile gov, download the IRS2Go app, or call 1-800-906-9887. Www irs gov freefile   As part of the TCE program, AARP offers the Tax-Aide counseling program. Www irs gov freefile To find the nearest AARP Tax-Aide site, visit AARP's website at www. Www irs gov freefile aarp. Www irs gov freefile org/money/taxaide or call 1-888-227-7669. Www irs gov freefile For more information on these programs, go to IRS. Www irs gov freefile gov and enter “VITA” in the search box. Www irs gov freefile Internet. Www irs gov freefile    IRS. Www irs gov freefile gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Www irs gov freefile Download the free IRS2Go app from the iTunes app store or from Google Play. Www irs gov freefile Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Www irs gov freefile Check the status of your 2013 refund with the Where's My Refund? application on IRS. Www irs gov freefile gov or download the IRS2Go app and select the Refund Status option. Www irs gov freefile The IRS issues more than 9 out of 10 refunds in less than 21 days. Www irs gov freefile Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Www irs gov freefile You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www irs gov freefile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www irs gov freefile Use the Interactive Tax Assistant (ITA) to research your tax questions. Www irs gov freefile No need to wait on the phone or stand in line. Www irs gov freefile The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Www irs gov freefile When you reach the response screen, you can print the entire interview and the final response for your records. Www irs gov freefile New subject areas are added on a regular basis. Www irs gov freefile  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Www irs gov freefile gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Www irs gov freefile You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Www irs gov freefile The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Www irs gov freefile When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Www irs gov freefile Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Www irs gov freefile You can also ask the IRS to mail a return or an account transcript to you. Www irs gov freefile Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Www irs gov freefile gov or by calling 1-800-908-9946. Www irs gov freefile Tax return and tax account transcripts are generally available for the current year and the past three years. Www irs gov freefile Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Www irs gov freefile Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Www irs gov freefile If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Www irs gov freefile Check the status of your amended return using Where's My Amended Return? Go to IRS. Www irs gov freefile gov and enter Where's My Amended Return? in the search box. Www irs gov freefile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www irs gov freefile It can take up to 3 weeks from the date you mailed it to show up in our system. Www irs gov freefile Make a payment using one of several safe and convenient electronic payment options available on IRS. Www irs gov freefile gov. Www irs gov freefile Select the Payment tab on the front page of IRS. Www irs gov freefile gov for more information. Www irs gov freefile Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Www irs gov freefile Figure your income tax withholding with the IRS Withholding Calculator on IRS. Www irs gov freefile gov. Www irs gov freefile Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Www irs gov freefile Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Www irs gov freefile gov. Www irs gov freefile Request an Electronic Filing PIN by going to IRS. Www irs gov freefile gov and entering Electronic Filing PIN in the search box. Www irs gov freefile Download forms, instructions and publications, including accessible versions for people with disabilities. Www irs gov freefile Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Www irs gov freefile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Www irs gov freefile An employee can answer questions about your tax account or help you set up a payment plan. Www irs gov freefile Before you visit, check the Office Locator on IRS. Www irs gov freefile gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Www irs gov freefile If you have a special need, such as a disability, you can request an appointment. Www irs gov freefile Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Www irs gov freefile Apply for an Employer Identification Number (EIN). Www irs gov freefile Go to IRS. Www irs gov freefile gov and enter Apply for an EIN in the search box. Www irs gov freefile Read the Internal Revenue Code, regulations, or other official guidance. Www irs gov freefile Read Internal Revenue Bulletins. Www irs gov freefile Sign up to receive local and national tax news and more by email. Www irs gov freefile Just click on “subscriptions” above the search box on IRS. Www irs gov freefile gov and choose from a variety of options. Www irs gov freefile    Phone. Www irs gov freefile You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Www irs gov freefile Download the free IRS2Go app from the iTunes app store or from Google Play. Www irs gov freefile Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Www irs gov freefile gov, or download the IRS2Go app. Www irs gov freefile Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Www irs gov freefile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www irs gov freefile Most VITA and TCE sites offer free electronic filing. Www irs gov freefile Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Www irs gov freefile Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Www irs gov freefile Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Www irs gov freefile If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Www irs gov freefile The IRS issues more than 9 out of 10 refunds in less than 21 days. Www irs gov freefile Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www irs gov freefile Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Www irs gov freefile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www irs gov freefile Note, the above information is for our automated hotline. Www irs gov freefile Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Www irs gov freefile Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Www irs gov freefile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www irs gov freefile It can take up to 3 weeks from the date you mailed it to show up in our system. Www irs gov freefile Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Www irs gov freefile You should receive your order within 10 business days. Www irs gov freefile Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Www irs gov freefile If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Www irs gov freefile Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Www irs gov freefile The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Www irs gov freefile These individuals can also contact the IRS through relay services such as the Federal Relay Service. Www irs gov freefile    Walk-in. Www irs gov freefile You can find a selection of forms, publications and services — in-person. Www irs gov freefile Products. Www irs gov freefile You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www irs gov freefile Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Www irs gov freefile Services. Www irs gov freefile You can walk in to your local TAC for face-to-face tax help. Www irs gov freefile An employee can answer questions about your tax account or help you set up a payment plan. Www irs gov freefile Before visiting, use the Office Locator tool on IRS. Www irs gov freefile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Www irs gov freefile    Mail. Www irs gov freefile You can send your order for forms, instructions, and publications to the address below. Www irs gov freefile You should receive a response within 10 business days after your request is received. Www irs gov freefile Internal Revenue Service 1201 N. Www irs gov freefile Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Www irs gov freefile The Taxpayer Advocate Service (TAS) is your voice at the IRS. Www irs gov freefile Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Www irs gov freefile   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Www irs gov freefile We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Www irs gov freefile You face (or your business is facing) an immediate threat of adverse action. Www irs gov freefile You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Www irs gov freefile   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Www irs gov freefile Here's why we can help: TAS is an independent organization within the IRS. Www irs gov freefile Our advocates know how to work with the IRS. Www irs gov freefile Our services are free and tailored to meet your needs. Www irs gov freefile We have offices in every state, the District of Columbia, and Puerto Rico. Www irs gov freefile   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Www irs gov freefile   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Www irs gov freefile If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Www irs gov freefile Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Www irs gov freefile Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Www irs gov freefile Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Www irs gov freefile Prev  Up  Next   Home   More Online Publications