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1040 ez free Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040 ez free Tax questions. 1040 ez free Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 1040 ez free irs. 1040 ez free gov/pub54. 1040 ez free What's New Exclusion amount. 1040 ez free  The maximum foreign earned income exclusion is adjusted annually for inflation. 1040 ez free For 2013, the maximum exclusion has increased to $97,600. 1040 ez free See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 1040 ez free Housing expenses — base amount. 1040 ez free  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 1040 ez free The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 1040 ez free For 2013, this amount is $42. 1040 ez free 78 per day ($15,616 per year). 1040 ez free See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 1040 ez free Housing expenses — maximum amount. 1040 ez free  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 1040 ez free See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 1040 ez free Filing requirements. 1040 ez free  Generally, the amount of income you can receive before you must file an income tax return has increased. 1040 ez free These amounts are shown in chapter 1 under Filing Requirements . 1040 ez free Self-employment tax rate. 1040 ez free  For 2013, the self-employment tax rate of 13. 1040 ez free 3% has increased to 15. 1040 ez free 3%. 1040 ez free The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 1040 ez free All net earnings are subject to the Medicare part of the tax. 1040 ez free For more information, see chapter 3. 1040 ez free IRA limitations for 2013. 1040 ez free . 1040 ez free  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 1040 ez free You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 1040 ez free If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 1040 ez free See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 1040 ez free Reminders Figuring tax on income not excluded. 1040 ez free  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 1040 ez free See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 1040 ez free If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 1040 ez free Form 8938. 1040 ez free  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 1040 ez free See Form 8938 in chapter 1. 1040 ez free Change of address. 1040 ez free  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 1040 ez free If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 1040 ez free Photographs of missing children. 1040 ez free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 ez free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 ez free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 ez free Introduction This publication discusses special tax rules for U. 1040 ez free S. 1040 ez free citizens and resident aliens who work abroad or who have income earned in foreign countries. 1040 ez free If you are a U. 1040 ez free S. 1040 ez free citizen or resident alien, your worldwide income generally is subject to U. 1040 ez free S. 1040 ez free income tax, regardless of where you are living. 1040 ez free Also, you are subject to the same income tax filing requirements that apply to U. 1040 ez free S. 1040 ez free citizens or resident aliens living in the United States. 1040 ez free Expatriation tax provisions apply to U. 1040 ez free S. 1040 ez free citizens who have renounced their citizenship and long-term residents who have ended their residency. 1040 ez free These provisions are discussed in chapter 4 of Publication 519, U. 1040 ez free S. 1040 ez free Tax Guide for Aliens. 1040 ez free Resident alien. 1040 ez free   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 1040 ez free Green card test. 1040 ez free You are a U. 1040 ez free S. 1040 ez free resident if you were a lawful permanent resident of the United States at any time during the calendar year. 1040 ez free This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 1040 ez free Substantial presence test. 1040 ez free You are considered a U. 1040 ez free S. 1040 ez free resident if you meet the substantial presence test for the calendar year. 1040 ez free To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 1040 ez free Example. 1040 ez free You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 1040 ez free To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 1040 ez free Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 1040 ez free   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 1040 ez free Filing information. 1040 ez free    Chapter 1 contains general filing information, such as: Whether you must file a U. 1040 ez free S. 1040 ez free tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 1040 ez free S. 1040 ez free resident, and Whether you must pay estimated tax. 1040 ez free Withholding tax. 1040 ez free    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 1040 ez free S. 1040 ez free citizens and resident aliens. 1040 ez free Self-employment tax. 1040 ez free    Chapter 3 discusses who must pay self-employment tax. 1040 ez free Foreign earned income exclusion and housing exclusion and deduction. 1040 ez free    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 1040 ez free You may qualify to treat up to $97,600 of your income as not taxable by the United States. 1040 ez free You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 1040 ez free These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 1040 ez free   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 1040 ez free These rules are explained in chapter 4. 1040 ez free   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 1040 ez free Exemptions, deductions, and credits. 1040 ez free    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 1040 ez free These are generally the same as if you were living in the United States. 1040 ez free However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 1040 ez free Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 1040 ez free Tax treaty benefits. 1040 ez free    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 1040 ez free It also explains how to get copies of tax treaties. 1040 ez free How to get tax help. 1040 ez free    Chapter 7 is an explanation of how to get information and assistance from the IRS. 1040 ez free Questions and answers. 1040 ez free   Frequently asked questions and answers to those questions are presented in the back of the publication. 1040 ez free Comments and suggestions. 1040 ez free   We welcome your comments about this publication and your suggestions for future editions. 1040 ez free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 ez free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 ez free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 ez free   You can send us comments from www. 1040 ez free irs. 1040 ez free gov/formspubs/. 1040 ez free Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040 ez free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 ez free Ordering forms and publications. 1040 ez free   Visit www. 1040 ez free irs. 1040 ez free gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040 ez free Internal Revenue Service 1201 N. 1040 ez free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 ez free   If you have a tax question, check the information available on IRS. 1040 ez free gov or call 1-800-TAX–FORM (1-800-829-1040). 1040 ez free We cannot answer tax questions sent to either of the above addresses. 1040 ez free Prev  Up  Next   Home   More Online Publications
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1040 ez free Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. 1040 ez free Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 1040 ez free Aged, home for, Home for the aged. 1040 ez free Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. 1040 ez free Alumni association, Alumni association. 1040 ez free Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. 1040 ez free Conformed copy, Conformed copy. 1040 ez free Description of activities, Description of activities. 1040 ez free Employer identification number, Required Inclusions Financial data, Financial data. 1040 ez free Organizing documents, Organizing documents. 1040 ez free Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. 1040 ez free , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. 1040 ez free Attribution, special rules, Special rules of attribution. 1040 ez free B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. 1040 ez free Bureau defined, Bureau defined. 1040 ez free Burial benefit insurance, Burial and funeral benefit insurance organization. 1040 ez free Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. 1040 ez free C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. 1040 ez free Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. 1040 ez free Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. 1040 ez free Integrated auxiliaries, Integrated auxiliaries. 1040 ez free Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. 1040 ez free CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. 1040 ez free Comments, Comments and suggestions. 1040 ez free Community association, Other organizations. 1040 ez free Community nursing bureau, Community nursing bureau. 1040 ez free Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. 1040 ez free Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. 1040 ez free Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. 1040 ez free Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. 1040 ez free E Educational organizations, Educational Organizations, Educational organizations. 1040 ez free Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. 1040 ez free Estimated tax, Estimated tax. 1040 ez free Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. 1040 ez free Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. 1040 ez free Family members, Family members. 1040 ez free Substantial influence, Persons not considered to have substantial influence. 1040 ez free Disregarded benefits, Disregarded benefits. 1040 ez free Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. 1040 ez free , Exception. 1040 ez free Excise tax, Excise tax on excess benefit transactions. 1040 ez free Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. 1040 ez free Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. 1040 ez free Excise tax Black lung benefit trust, Excise taxes. 1040 ez free Lobbying expenditures, Tax on excess expenditures to influence legislation. 1040 ez free , Tax on disqualifying lobbying expenditures. 1040 ez free Political expenditures, Excise taxes on political expenditures. 1040 ez free Private foundations, Excise taxes on private foundations. 1040 ez free , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. 1040 ez free Extensions of time, Extensions of time for filing. 1040 ez free F Facts and circumstances test, Facts and circumstances test. 1040 ez free Fair market value, estimate of, Good faith estimate of fair market value (FMV). 1040 ez free Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. 1040 ez free , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. 1040 ez free , Information required for subordinate organizations. 1040 ez free , Annual Information Return, Form 1023. 1040 ez free , Organizations Not Required To File Form 1023, Private Schools, When to file application. 1040 ez free , Lobbying Expenditures, Volunteer fire companies. 1040 ez free 1024, Forms Required, Application made under wrong paragraph of section 501(c). 1040 ez free , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. 1040 ez free , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. 1040 ez free 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. 1040 ez free 2848, Power of attorney. 1040 ez free , Representation. 1040 ez free 4720, Tax on excess expenditures to influence legislation. 1040 ez free 5578, Certification. 1040 ez free 5768, Making the election. 1040 ez free 6069, Tax treatment of donations. 1040 ez free 8274, FICA tax exemption election. 1040 ez free 8282, Dispositions of donated property. 1040 ez free 8283, Form 8283. 1040 ez free 8300, Report of Cash Received 8718, Forms Required, Power of attorney. 1040 ez free 8821, Representation. 1040 ez free 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. 1040 ez free 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. 1040 ez free 990-PF, Form 990-PF, Excise taxes on private foundations. 1040 ez free , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. 1040 ez free W–2, Revoking the election. 1040 ez free Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. 1040 ez free , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. 1040 ez free Funeral benefit insurance, Burial and funeral benefit insurance organization. 1040 ez free G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. 1040 ez free Good faith determinations, What's New, New organization. 1040 ez free Governmental unit, Governmental units. 1040 ez free Grant Distinguished from gross receipts, Grants. 1040 ez free Exclusion for unusual grant, Unusual grants. 1040 ez free , Unusual grants. 1040 ez free From public charity, Grants from public charities. 1040 ez free , Grants from public charities. 1040 ez free Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. 1040 ez free Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. 1040 ez free Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. 1040 ez free Homeowners' association, Homeowners' associations. 1040 ez free Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. 1040 ez free , Hospitals and medical research organizations. 1040 ez free I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. 1040 ez free Instrumentalities, Instrumentalities. 1040 ez free Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. 1040 ez free , Labor Organizations Law, public interest, Public-interest law firms. 1040 ez free Legislative activity, Lobbying Expenditures, Legislative activity. 1040 ez free Listed transaction, Prohibited tax shelter transaction. 1040 ez free Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. 1040 ez free Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. 1040 ez free M Medical research organization, Medical research organization. 1040 ez free Medicare and Medicaid payments, Medicare and Medicaid payments. 1040 ez free Membership fee, Membership fees. 1040 ez free , Membership fees distinguished from gross receipts. 1040 ez free Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. 1040 ez free O One-third support test, One-third support test. 1040 ez free Organization assets, Dedication and Distribution of Assets Dedication, Dedication. 1040 ez free Distribution, Distribution. 1040 ez free Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. 1040 ez free Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. 1040 ez free , Penalties. 1040 ez free , Penalty. 1040 ez free Failure to file, Penalties for failure to file. 1040 ez free Perpetual care organization, Perpetual care organization. 1040 ez free Political activity, Dues Used for Lobbying or Political Activities, Political activity. 1040 ez free , Political activity. 1040 ez free Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. 1040 ez free Preferred stock, Common and preferred stock. 1040 ez free Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. 1040 ez free Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. 1040 ez free Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. 1040 ez free Prohibited reportable transactions, Prohibited tax shelter transaction. 1040 ez free Subsequently listed transaction, Subsequently listed transaction. 1040 ez free Tax-exempt entities, Tax-exempt entities. 1040 ez free Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. 1040 ez free Grant from, Grants from public charities. 1040 ez free Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. 1040 ez free , One-third support test. 1040 ez free Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. 1040 ez free Publications (see Tax help) Publicly supported organization, Publicly supported organizations. 1040 ez free , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. 1040 ez free Ten-percent-of-support, Ten-percent-of-support requirement. 1040 ez free R Racial composition, How to determine racial composition. 1040 ez free Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. 1040 ez free Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. 1040 ez free Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. 1040 ez free Scholarships, Scholarships. 1040 ez free School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. 1040 ez free Social clubs, Organizations subject to requirements. 1040 ez free , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. 1040 ez free , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. 1040 ez free Sports organization, amateur, Qualified amateur sports organization. 1040 ez free State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. 1040 ez free Suggestions, Comments and suggestions. 1040 ez free Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. 1040 ez free , Support from a governmental unit. 1040 ez free , Support from the general public. 1040 ez free Support test, One-third support test. 1040 ez free Facts and circumstances, Facts and circumstances test. 1040 ez free One-third, One-third support test. 1040 ez free Public charity, One-third support test. 1040 ez free Supporting organization, Supporting organization transactions occurring after July 25, 2006. 1040 ez free T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. 1040 ez free , Unusual grants. 1040 ez free User fee, Power of attorney. 1040 ez free , User fee. 1040 ez free V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. 1040 ez free W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. 1040 ez free Withholding information from public, Requests for withholding of information from the public. 1040 ez free Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. 1040 ez free Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications