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1040ez Instruction Book

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1040ez Instruction Book

1040ez instruction book Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. 1040ez instruction book Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. 1040ez instruction book Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. 1040ez instruction book Qualified joint interest, Qualified joint interest. 1040ez instruction book Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. 1040ez instruction book Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. 1040ez instruction book Nonresident alien, Nonresident alien beneficiary. 1040ez instruction book Reporting distributions, How and When To Report Successor, Successor beneficiary. 1040ez instruction book Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. 1040ez instruction book Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. 1040ez instruction book Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). 1040ez instruction book Credit Child tax, Child tax credit. 1040ez instruction book Earned income, Earned income credit. 1040ez instruction book Elderly or disabled, Credit for the elderly or the disabled. 1040ez instruction book Final return for decedent, Credits General business, General business tax credit. 1040ez instruction book D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. 1040ez instruction book Public safety officers, Death benefits. 1040ez instruction book Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. 1040ez instruction book Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. 1040ez instruction book Not treated as bequests, Distributions not treated as bequests. 1040ez instruction book Property, in kind, Property distributed in kind. 1040ez instruction book E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). 1040ez instruction book Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. 1040ez instruction book Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. 1040ez instruction book , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. 1040ez instruction book Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. 1040ez instruction book Extension to file Form 1041, Extension of time to file. 1040ez instruction book F Fiduciary relationship, Notice of fiduciary relationship. 1040ez instruction book Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. 1040ez instruction book 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. 1040ez instruction book 4810, Form 4810. 1040ez instruction book 56, Notice of fiduciary relationship. 1040ez instruction book 6251, Form 6251. 1040ez instruction book 706, Estate and Gift Taxes SS–4, Identification number. 1040ez instruction book Free tax services, Free help with your tax return. 1040ez instruction book Funeral expenses, Funeral expenses. 1040ez instruction book G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. 1040ez instruction book Income Community, Community Income Distributable net income, Distributable net income. 1040ez instruction book Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. 1040ez instruction book Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. 1040ez instruction book Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. 1040ez instruction book , Installment obligations. 1040ez instruction book Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. 1040ez instruction book Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. 1040ez instruction book Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. 1040ez instruction book P Partnership income, Partnership Income, Partnership income. 1040ez instruction book Penalty Information returns, Penalty. 1040ez instruction book Substantial valuation misstatement, Valuation misstatements. 1040ez instruction book Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. 1040ez instruction book , Penalty. 1040ez instruction book Prompt assessment, request, Request for prompt assessment (charge) of tax. 1040ez instruction book Public safety officers, death benefits, Death benefits. 1040ez instruction book Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. 1040ez instruction book Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. 1040ez instruction book S Separate shares rule, Separate shares rule. 1040ez instruction book Suggestions, Comments and suggestions. 1040ez instruction book Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). 1040ez instruction book Individuals, Alternative minimum tax (AMT). 1040ez instruction book Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. 1040ez instruction book , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. 1040ez instruction book Self-employment, Self-employment tax. 1040ez instruction book Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. 1040ez instruction book Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. 1040ez instruction book Prev  Up     Home   More Online Publications
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Understanding your CP259F Notice

We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 5227 immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which organizations must file a Form 5227?
Form 5227 must be filed by all charitable remainder trusts described in section 664; all pooled income funds described in section 642(c)(5); and all other trusts such as charitable lead trusts that meet the definition of a split-interest trust under section 4947(a)(2), unless certain exceptions apply (see General Instructions of the Form 5227 Instructions).

When is Form 5227 due?
Form 5227 is due by April 15 of each year. If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. More information can be found at the Form 5227 Instructions.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259F, Page 1

Notice CP259F, Page 2

Notice CP259F, Page 3

Notice CP259F, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The 1040ez Instruction Book

1040ez instruction book Index A Archer MSAs, Archer MSAs, Employment taxes. 1040ez instruction book Assistance (see Tax help) C Contributions to FSA, Contributions to an FSA HRA, Contributions to an HRA HSA, Contributions to an HSA MSA, Contributions to an MSA D Death of HSA holder, Death of HSA Holder MSA holder, Death of the Archer MSA Holder Distributions from FSA, Distributions From an FSA HRA, Distributions From an HRA HSA, Distributions From an HSA MSA, Distributions From an MSA E Employer participation FSA, Employer Participation HRA, Employer Participation HSA, Employer Participation MSA, Employer Participation F Flexible Spending Arrangements Grace Period, Health FSA – grace period. 1040ez instruction book Flexible spending arrangements, Flexible Spending Arrangements (FSAs), Employer Participation Balance in, Balance in an FSA Contributions to, Contributions to an FSA Distributions from, Distributions From an FSA Qualifying for, Qualifying for an FSA When to contribute, When To Contribute Form 5329, Excess contributions. 1040ez instruction book , Excess contributions. 1040ez instruction book 5498–SA, Form 8889. 1040ez instruction book , Reporting Contributions on Your Return 8853, Additional tax. 1040ez instruction book , Filing Form 8853 8889, Form 8889. 1040ez instruction book , Additional tax. 1040ez instruction book , Filing Form 8889 Free tax services, Free help with your tax return. 1040ez instruction book H Health plans, high deductible, High deductible health plan (HDHP). 1040ez instruction book , High deductible health plan (HDHP). 1040ez instruction book Health reimbursement arrangements, Health Reimbursement Arrangements (HRAs), Employer Participation Balance in, Balance in an HRA Contributions to, Contributions to an HRA Distributions from, Distributions From an HRA Qualifying for, Qualifying for an HRA Health savings accounts, Health Savings Accounts (HSAs), Employment taxes. 1040ez instruction book Balance in, Balance in an HSA Contributions to, Contributions to an HSA Deemed distributions, Deemed distributions from HSAs. 1040ez instruction book Distributions from, Distributions From an HSA Last-month rule, Last-month rule. 1040ez instruction book Partnerships, Reporting Contributions on Your Return Qualifying for, Qualifying for an HSA Rollovers, Rollovers S corporations, Reporting Contributions on Your Return When to contribute, When To Contribute Help (see Tax help) High deductible health plan, High deductible health plan (HDHP). 1040ez instruction book , High deductible health plan (HDHP). 1040ez instruction book M Medical expenses, qualified, Qualified medical expenses. 1040ez instruction book , Qualified medical expenses. 1040ez instruction book , Qualified medical expenses. 1040ez instruction book , Qualified medical expenses. 1040ez instruction book Medical savings accounts, Medical Savings Accounts (MSAs), Medicare Advantage MSAs Balance in, Balance in an Archer MSA Contributions to, Contributions to an MSA Deemed distributions, Deemed distributions from Archer MSAs. 1040ez instruction book Distributions from, Distributions From an MSA Medicare Advantage MSAs, Medicare Advantage MSAs Qualifying for, Qualifying for an Archer MSA When to contribute, When To Contribute Medicare Advantage MSAs, Medicare Advantage MSAs P Preventive care, High deductible health plan (HDHP). 1040ez instruction book Publications (see Tax help) Q Qualified HSA funding distribution, Qualified HSA funding distribution. 1040ez instruction book T Tax help, How To Get Tax Help Testing period Last-month rule, Testing period. 1040ez instruction book Qualified HSA funding distribution, Funding distribution – testing period. 1040ez instruction book TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications