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2011 1040ez Tax Forms And Instructions

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2011 1040ez Tax Forms And Instructions

2011 1040ez tax forms and instructions Index A Abroad, citizens living, filing requirements, U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 2011 1040ez tax forms and instructions , Temporary absences. 2011 1040ez tax forms and instructions , Temporary absences. 2011 1040ez tax forms and instructions Accounting periods, joint returns, Accounting period. 2011 1040ez tax forms and instructions Adopted child, Exception for adopted child. 2011 1040ez tax forms and instructions , Adopted child. 2011 1040ez tax forms and instructions , Adopted child. 2011 1040ez tax forms and instructions Taxpayer identification number, Taxpayer identification numbers for adoptees. 2011 1040ez tax forms and instructions Age Filing status determination, Age. 2011 1040ez tax forms and instructions Gross income and filing requirements (Table 1), Table 1. 2011 1040ez tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 2011 1040ez tax forms and instructions Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 2011 1040ez tax forms and instructions Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 2011 1040ez tax forms and instructions (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 2011 1040ez tax forms and instructions American citizens abroad, U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 2011 1040ez tax forms and instructions Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 2011 1040ez tax forms and instructions Dependency allotments, Armed Forces dependency allotments. 2011 1040ez tax forms and instructions GI Bill benefits, Tuition payments and allowances under the GI Bill. 2011 1040ez tax forms and instructions Military quarters allotments, Tax-exempt military quarters allowances. 2011 1040ez tax forms and instructions Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 2011 1040ez tax forms and instructions B Birth of child, Death or birth. 2011 1040ez tax forms and instructions Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions citizen or resident alien. 2011 1040ez tax forms and instructions , Citizen or Resident Test, Child in Canada or Mexico. 2011 1040ez tax forms and instructions Capital expenses, Capital expenses. 2011 1040ez tax forms and instructions Child born alive, Child born alive. 2011 1040ez tax forms and instructions Child care expenses, Child care expenses. 2011 1040ez tax forms and instructions Child custody, Custodial parent and noncustodial parent. 2011 1040ez tax forms and instructions Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2011 1040ez tax forms and instructions Child tax credit, Child tax credit. 2011 1040ez tax forms and instructions Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 2011 1040ez tax forms and instructions , Death or birth. 2011 1040ez tax forms and instructions Claiming parent, when child is head of household, Special rule for parent. 2011 1040ez tax forms and instructions Custody of, Custodial parent and noncustodial parent. 2011 1040ez tax forms and instructions Death of child, Death or birth. 2011 1040ez tax forms and instructions , Death or birth. 2011 1040ez tax forms and instructions Dividends of, Unearned income. 2011 1040ez tax forms and instructions Filing requirements as dependents (Table 2), Table 2. 2011 1040ez tax forms and instructions 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 2011 1040ez tax forms and instructions 2013 Filing Requirements for Dependents , Unearned income. 2011 1040ez tax forms and instructions Kidnapped, Kidnapped child. 2011 1040ez tax forms and instructions , Kidnapped child. 2011 1040ez tax forms and instructions Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 2011 1040ez tax forms and instructions Church employees, filing requirements (Table 3), Table 3. 2011 1040ez tax forms and instructions Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions , filing requirements, U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 2011 1040ez tax forms and instructions Community property states, Community property states. 2011 1040ez tax forms and instructions Cousin, Cousin. 2011 1040ez tax forms and instructions Custody of child, Custodial parent and noncustodial parent. 2011 1040ez tax forms and instructions D Death Of child, Death or birth of child. 2011 1040ez tax forms and instructions Of dependent, Death or birth. 2011 1040ez tax forms and instructions , Death or birth. 2011 1040ez tax forms and instructions Of spouse, Spouse died during the year. 2011 1040ez tax forms and instructions , Spouse died. 2011 1040ez tax forms and instructions , Spouse died before signing. 2011 1040ez tax forms and instructions , Death of spouse. 2011 1040ez tax forms and instructions Decedents, Spouse died during the year. 2011 1040ez tax forms and instructions , Decedent's final return. 2011 1040ez tax forms and instructions (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 2011 1040ez tax forms and instructions Born and died within year, Born and died in 2013. 2011 1040ez tax forms and instructions Child's earnings, Child's earnings. 2011 1040ez tax forms and instructions Death of, Death or birth. 2011 1040ez tax forms and instructions Earned income, Earned income. 2011 1040ez tax forms and instructions Exemption for, Exemptions for Dependents Filing requirements, Table 2. 2011 1040ez tax forms and instructions 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 2011 1040ez tax forms and instructions Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 2011 1040ez tax forms and instructions Disabled Child, Permanently and totally disabled. 2011 1040ez tax forms and instructions Dependent, Disabled dependent working at sheltered workshop. 2011 1040ez tax forms and instructions Divorced parents, Children of divorced or separated parents (or parents who live apart). 2011 1040ez tax forms and instructions Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 2011 1040ez tax forms and instructions Filing status, Divorced persons. 2011 1040ez tax forms and instructions , Divorce and remarriage. 2011 1040ez tax forms and instructions , Divorced persons. 2011 1040ez tax forms and instructions Joint returns, responsibility for, Divorced taxpayer. 2011 1040ez tax forms and instructions Personal exemption, Divorced or separated spouse. 2011 1040ez tax forms and instructions Domestic help, no exemption for, Housekeepers, maids, or servants. 2011 1040ez tax forms and instructions Dual-status taxpayers Exemptions, Dual-status taxpayers. 2011 1040ez tax forms and instructions Joint returns not available, Nonresident alien or dual-status alien. 2011 1040ez tax forms and instructions E Earned income Defined for purposes of standard deduction, Earned income defined. 2011 1040ez tax forms and instructions Dependent filing requirements (Table 2), Table 2. 2011 1040ez tax forms and instructions 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 2011 1040ez tax forms and instructions Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 2011 1040ez tax forms and instructions Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 2011 1040ez tax forms and instructions Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 2011 1040ez tax forms and instructions Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 2011 1040ez tax forms and instructions Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 2011 1040ez tax forms and instructions Determination of, Filing status. 2011 1040ez tax forms and instructions , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 2011 1040ez tax forms and instructions , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 2011 1040ez tax forms and instructions ). 2011 1040ez tax forms and instructions Foreign employment, filing requirements, U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 2011 1040ez tax forms and instructions Form 1040 Personal exemption, Form 1040 filers. 2011 1040ez tax forms and instructions Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2011 1040ez tax forms and instructions , How to file. 2011 1040ez tax forms and instructions , How to file. 2011 1040ez tax forms and instructions Form 1040A Personal exemption, Form 1040A filers. 2011 1040ez tax forms and instructions Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2011 1040ez tax forms and instructions , How to file. 2011 1040ez tax forms and instructions , How to file. 2011 1040ez tax forms and instructions Form 1040EZ Personal exemption, Form 1040EZ filers. 2011 1040ez tax forms and instructions Use of, How to file. 2011 1040ez tax forms and instructions , How to file. 2011 1040ez tax forms and instructions Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 2011 1040ez tax forms and instructions Standard deduction, change to itemized deductions, Changing your mind. 2011 1040ez tax forms and instructions Form 1099-B, Form 1099-B received. 2011 1040ez tax forms and instructions Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 2011 1040ez tax forms and instructions Form 8857, innocent spouse relief, Relief from joint responsibility. 2011 1040ez tax forms and instructions Form SS-5, social security number request, No SSN. 2011 1040ez tax forms and instructions Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 2011 1040ez tax forms and instructions Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 2011 1040ez tax forms and instructions Foster care payments and expenses, Foster care payments and expenses. 2011 1040ez tax forms and instructions , Foster care. 2011 1040ez tax forms and instructions Foster child, Foster child. 2011 1040ez tax forms and instructions , Foster care payments and expenses. 2011 1040ez tax forms and instructions , Foster child. 2011 1040ez tax forms and instructions , Foster care. 2011 1040ez tax forms and instructions Free tax services, Free help with your tax return. 2011 1040ez tax forms and instructions Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 2011 1040ez tax forms and instructions Gross income Defined, Gross income. 2011 1040ez tax forms and instructions Filing requirements (Table 1), Table 1. 2011 1040ez tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 2011 1040ez tax forms and instructions 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 2011 1040ez tax forms and instructions Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 2011 1040ez tax forms and instructions Exemption for spouse, Head of household. 2011 1040ez tax forms and instructions Filing requirements (Table 1), Table 1. 2011 1040ez tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 2011 1040ez tax forms and instructions Help (see Tax help) Home Aged, home for, Home for the aged. 2011 1040ez tax forms and instructions Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 2011 1040ez tax forms and instructions I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 2011 1040ez tax forms and instructions Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 2011 1040ez tax forms and instructions Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 2011 1040ez tax forms and instructions Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 2011 1040ez tax forms and instructions Innocent spouse relief, Relief from joint responsibility. 2011 1040ez tax forms and instructions Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 2011 1040ez tax forms and instructions IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 2011 1040ez tax forms and instructions Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 2011 1040ez tax forms and instructions When to itemize, When to itemize. 2011 1040ez tax forms and instructions ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 2011 1040ez tax forms and instructions J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 2011 1040ez tax forms and instructions Dependents on, Joint return. 2011 1040ez tax forms and instructions Personal exemption, Joint return. 2011 1040ez tax forms and instructions K Kidnapped children Qualifying child, Kidnapped child. 2011 1040ez tax forms and instructions Qualifying relative, Kidnapped child. 2011 1040ez tax forms and instructions Widow(er) with dependent child, Death or birth. 2011 1040ez tax forms and instructions L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 2011 1040ez tax forms and instructions Local law violated, Local law violated. 2011 1040ez tax forms and instructions Lodging, Lodging. 2011 1040ez tax forms and instructions Losses, rental real estate, Rental activity losses. 2011 1040ez tax forms and instructions M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 2011 1040ez tax forms and instructions Exemption for spouse, Separate return. 2011 1040ez tax forms and instructions Itemized deductions, Married persons who filed separate returns. 2011 1040ez tax forms and instructions Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 2011 1040ez tax forms and instructions Filing status, Married persons. 2011 1040ez tax forms and instructions Medical insurance premiums, Medical insurance premiums. 2011 1040ez tax forms and instructions Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 2011 1040ez tax forms and instructions Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions citizen or resident alien. 2011 1040ez tax forms and instructions , Citizen or Resident Test, Child in Canada or Mexico. 2011 1040ez tax forms and instructions Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions national. 2011 1040ez tax forms and instructions Nonresident aliens, Nonresident aliens. 2011 1040ez tax forms and instructions Dependents, Taxpayer identification numbers for aliens. 2011 1040ez tax forms and instructions Exemptions, Nonresident aliens. 2011 1040ez tax forms and instructions Joint return, Nonresident alien or dual-status alien. 2011 1040ez tax forms and instructions Spouse, Nonresident alien spouse. 2011 1040ez tax forms and instructions Taxpayer identification number, Taxpayer identification numbers for aliens. 2011 1040ez tax forms and instructions O Overseas taxpayers, U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 2011 1040ez tax forms and instructions Parents who never married, Parents who never married. 2011 1040ez tax forms and instructions Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 2011 1040ez tax forms and instructions Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 2011 1040ez tax forms and instructions Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 2011 1040ez tax forms and instructions Rental losses, Rental activity losses. 2011 1040ez tax forms and instructions Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 2011 1040ez tax forms and instructions Scholarships, Earned income. 2011 1040ez tax forms and instructions , Scholarships. 2011 1040ez tax forms and instructions , Gross income defined. 2011 1040ez tax forms and instructions , Do Not Include in Total Support , Earned income defined. 2011 1040ez tax forms and instructions Self-employed persons Filing requirements (Table 3), Table 3. 2011 1040ez tax forms and instructions Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 2011 1040ez tax forms and instructions Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 2011 1040ez tax forms and instructions Separated taxpayers Filing status, Considered married. 2011 1040ez tax forms and instructions , Married persons living apart. 2011 1040ez tax forms and instructions Living apart but not legally separated, Considered married. 2011 1040ez tax forms and instructions Personal exemption, Divorced or separated spouse. 2011 1040ez tax forms and instructions Signatures, joint returns, Signing a joint return. 2011 1040ez tax forms and instructions Single taxpayers Filing status, Unmarried persons. 2011 1040ez tax forms and instructions , Single Gross income filing requirements (Table 1), Table 1. 2011 1040ez tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 2011 1040ez tax forms and instructions Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 2011 1040ez tax forms and instructions Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 2011 1040ez tax forms and instructions Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 2011 1040ez tax forms and instructions , Spouse died before signing. 2011 1040ez tax forms and instructions , Death of spouse. 2011 1040ez tax forms and instructions Dual-status alien spouse, Nonresident alien or dual-status alien. 2011 1040ez tax forms and instructions Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 2011 1040ez tax forms and instructions Nonresident alien, Nonresident alien spouse. 2011 1040ez tax forms and instructions Signing joint returns, Signing a joint return. 2011 1040ez tax forms and instructions Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 2011 1040ez tax forms and instructions Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 2011 1040ez tax forms and instructions Stillborn child, Stillborn child. 2011 1040ez tax forms and instructions Students Defined, Student defined. 2011 1040ez tax forms and instructions Foreign, Foreign students' place of residence. 2011 1040ez tax forms and instructions Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 2011 1040ez tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 2011 1040ez tax forms and instructions Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 2011 1040ez tax forms and instructions , Death or birth. 2011 1040ez tax forms and instructions T Tables and figures, Keeping Up a Home, Worksheet 2. 2011 1040ez tax forms and instructions Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 2011 1040ez tax forms and instructions 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 2011 1040ez tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 2011 1040ez tax forms and instructions Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 2011 1040ez tax forms and instructions Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 2011 1040ez tax forms and instructions , Temporary absences. 2011 1040ez tax forms and instructions Tiebreaker rules, Tiebreaker rules. 2011 1040ez tax forms and instructions Tips, reporting of (Table 3), Table 3. 2011 1040ez tax forms and instructions Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 2011 1040ez tax forms and instructions U U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions citizen or resident, Citizen or Resident Test U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions citizens filing abroad, filing requirements Filing requirements, U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions Citizens or Resident Aliens Living Abroad U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions national, U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions national. 2011 1040ez tax forms and instructions U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions possessions, income from, Individuals With Income From U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 2011 1040ez tax forms and instructions ). 2011 1040ez tax forms and instructions What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 2011 1040ez tax forms and instructions Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 2011 1040ez tax forms and instructions Worksheet for Determining Support Prev  Up     Home   More Online Publications
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The 2011 1040ez Tax Forms And Instructions

2011 1040ez tax forms and instructions 1. 2011 1040ez tax forms and instructions   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. 2011 1040ez tax forms and instructions For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. 2011 1040ez tax forms and instructions If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. 2011 1040ez tax forms and instructions Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. 2011 1040ez tax forms and instructions Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. 2011 1040ez tax forms and instructions Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. 2011 1040ez tax forms and instructions Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. 2011 1040ez tax forms and instructions 3. 2011 1040ez tax forms and instructions If your organization is a central organization with exempt status, see Group Exemption Letter , later. 2011 1040ez tax forms and instructions All applications must be signed by an authorized individual. 2011 1040ez tax forms and instructions Form 1023, Application for Recognition of Exemption. 2011 1040ez tax forms and instructions   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. 2011 1040ez tax forms and instructions Form 1024, Application for Recognition of Exemption Under Section 501(a). 2011 1040ez tax forms and instructions    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. 2011 1040ez tax forms and instructions , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. 2011 1040ez tax forms and instructions , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. 2011 1040ez tax forms and instructions of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. 2011 1040ez tax forms and instructions  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. 2011 1040ez tax forms and instructions Letter application. 2011 1040ez tax forms and instructions   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. 2011 1040ez tax forms and instructions See Required Inclusions for the information to include with the letter application. 2011 1040ez tax forms and instructions Form 1028. 2011 1040ez tax forms and instructions   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. 2011 1040ez tax forms and instructions You must also submit Form 8718. 2011 1040ez tax forms and instructions Form 8871. 2011 1040ez tax forms and instructions    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. 2011 1040ez tax forms and instructions See Political Organization Income Tax Return , later. 2011 1040ez tax forms and instructions    Some organizations do not have to use specific application forms. 2011 1040ez tax forms and instructions The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. 2011 1040ez tax forms and instructions It is also shown in the Organization Reference Chart, later. 2011 1040ez tax forms and instructions Power of attorney. 2011 1040ez tax forms and instructions   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. 2011 1040ez tax forms and instructions The power of attorney must specifically authorize an individual to represent your organization. 2011 1040ez tax forms and instructions You cannot name an organization, firm, etc. 2011 1040ez tax forms and instructions as your representative. 2011 1040ez tax forms and instructions Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. 2011 1040ez tax forms and instructions The categories of individuals who can represent you before the IRS are listed on the form. 2011 1040ez tax forms and instructions Non-exemption for terrorist organizations. 2011 1040ez tax forms and instructions   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. 2011 1040ez tax forms and instructions User fee. 2011 1040ez tax forms and instructions   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. 2011 1040ez tax forms and instructions If you are filing Form 1023, user fee information is included in Part XI. 2011 1040ez tax forms and instructions If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. 2011 1040ez tax forms and instructions and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. 2011 1040ez tax forms and instructions Your payment must accompany your request. 2011 1040ez tax forms and instructions The IRS will not process a request unless the fee has been paid. 2011 1040ez tax forms and instructions    For the current user fee amount and processing time for applications go to IRS. 2011 1040ez tax forms and instructions gov and select “Charities and Non-Profits” from the buttons near the top. 2011 1040ez tax forms and instructions Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. 2011 1040ez tax forms and instructions You can also call 1-877-829-5500. 2011 1040ez tax forms and instructions Required Inclusions Employer identification number (EIN). 2011 1040ez tax forms and instructions   Every exempt organization must have an EIN, whether or not it has any employees. 2011 1040ez tax forms and instructions An EIN is required before an exemption application is submitted. 2011 1040ez tax forms and instructions Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. 2011 1040ez tax forms and instructions The EIN is issued immediately once the application information is validated. 2011 1040ez tax forms and instructions By telephone at 1-800-829-4933, from 7:00 a. 2011 1040ez tax forms and instructions m. 2011 1040ez tax forms and instructions to 7:00 p. 2011 1040ez tax forms and instructions m. 2011 1040ez tax forms and instructions local time, Monday through Friday. 2011 1040ez tax forms and instructions The EIN is provided over the phone to an authorized individual. 2011 1040ez tax forms and instructions By mailing or faxing Form SS-4, Application for Employer Identification Number. 2011 1040ez tax forms and instructions If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. 2011 1040ez tax forms and instructions    Use only one method for each entity so you do not receive more than one EIN for an entity. 2011 1040ez tax forms and instructions   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. 2011 1040ez tax forms and instructions Organizing documents. 2011 1040ez tax forms and instructions   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. 2011 1040ez tax forms and instructions   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. 2011 1040ez tax forms and instructions (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. 2011 1040ez tax forms and instructions ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. 2011 1040ez tax forms and instructions Bylaws. 2011 1040ez tax forms and instructions   Bylaws alone are not organizing documents. 2011 1040ez tax forms and instructions However, if your organization has adopted bylaws, include a current copy. 2011 1040ez tax forms and instructions The bylaws need not be signed if submitted as an attachment. 2011 1040ez tax forms and instructions   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. 2011 1040ez tax forms and instructions    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). 2011 1040ez tax forms and instructions Conformed copy. 2011 1040ez tax forms and instructions   A conformed copy is a copy that agrees with the original and all amendments to it. 2011 1040ez tax forms and instructions If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. 2011 1040ez tax forms and instructions With either option, the officer must certify that the document is a complete and accurate copy of the original. 2011 1040ez tax forms and instructions A certificate of incorporation should be approved and dated by an appropriate state official. 2011 1040ez tax forms and instructions Attachments. 2011 1040ez tax forms and instructions    When submitting attachments, every attachment should show your organization's name and EIN. 2011 1040ez tax forms and instructions It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. 2011 1040ez tax forms and instructions Original documents. 2011 1040ez tax forms and instructions   Do not submit original documents because they become part of the IRS file and cannot be returned. 2011 1040ez tax forms and instructions Description of activities. 2011 1040ez tax forms and instructions   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. 2011 1040ez tax forms and instructions When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. 2011 1040ez tax forms and instructions   To determine the information you need to provide, you should study the part of this publication that applies to your organization. 2011 1040ez tax forms and instructions The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. 2011 1040ez tax forms and instructions   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. 2011 1040ez tax forms and instructions   Your application should describe completely and in detail your past, present, and planned activities. 2011 1040ez tax forms and instructions Financial data. 2011 1040ez tax forms and instructions   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). 2011 1040ez tax forms and instructions For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. 2011 1040ez tax forms and instructions   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. 2011 1040ez tax forms and instructions Exempt status established in application. 2011 1040ez tax forms and instructions   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. 2011 1040ez tax forms and instructions Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. 2011 1040ez tax forms and instructions If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. 2011 1040ez tax forms and instructions Incomplete application. 2011 1040ez tax forms and instructions   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. 2011 1040ez tax forms and instructions The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. 2011 1040ez tax forms and instructions   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. 2011 1040ez tax forms and instructions   Generally, the user fee will not be refunded if an incomplete application is filed. 2011 1040ez tax forms and instructions   Additional information may be requested if necessary to clarify the nature of your organization. 2011 1040ez tax forms and instructions Application made under wrong paragraph of section 501(c). 2011 1040ez tax forms and instructions   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. 2011 1040ez tax forms and instructions If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. 2011 1040ez tax forms and instructions It must also supply any additional information required for the application under the new paragraph. 2011 1040ez tax forms and instructions Different application form needed. 2011 1040ez tax forms and instructions   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. 2011 1040ez tax forms and instructions Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. 2011 1040ez tax forms and instructions If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. 2011 1040ez tax forms and instructions   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. 2011 1040ez tax forms and instructions This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. 2011 1040ez tax forms and instructions IRS responses. 2011 1040ez tax forms and instructions   Organizations that submit a complete application will receive an acknowledgment from the IRS. 2011 1040ez tax forms and instructions Others will receive a letter requesting more information or returning an incomplete application. 2011 1040ez tax forms and instructions Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. 2011 1040ez tax forms and instructions These letters will be sent out as soon as possible after receipt of the organization's application. 2011 1040ez tax forms and instructions Withdrawal of application. 2011 1040ez tax forms and instructions   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. 2011 1040ez tax forms and instructions However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. 2011 1040ez tax forms and instructions The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. 2011 1040ez tax forms and instructions Requests for withholding of information from the public. 2011 1040ez tax forms and instructions   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. 2011 1040ez tax forms and instructions The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . 2011 1040ez tax forms and instructions )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. 2011 1040ez tax forms and instructions Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. 2011 1040ez tax forms and instructions ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. 2011 1040ez tax forms and instructions Be filed with the office where your organization files the documents in which the material to be withheld is contained. 2011 1040ez tax forms and instructions Where to file. 2011 1040ez tax forms and instructions   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). 2011 1040ez tax forms and instructions    Form 8940, Request for Miscellaneous Determination. 2011 1040ez tax forms and instructions You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. 2011 1040ez tax forms and instructions Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. 2011 1040ez tax forms and instructions See Form 8940 and instructions for more information. 2011 1040ez tax forms and instructions Requests other than applications. 2011 1040ez tax forms and instructions Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. 2011 1040ez tax forms and instructions ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. 2011 1040ez tax forms and instructions The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. 2011 1040ez tax forms and instructions R. 2011 1040ez tax forms and instructions B. 2011 1040ez tax forms and instructions 237. 2011 1040ez tax forms and instructions Referral to EO Technical. 2011 1040ez tax forms and instructions   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. 2011 1040ez tax forms and instructions EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. 2011 1040ez tax forms and instructions An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. 2011 1040ez tax forms and instructions If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. 2011 1040ez tax forms and instructions Reminder. 2011 1040ez tax forms and instructions   The law requires payment of a user fee for determination letter requests. 2011 1040ez tax forms and instructions Go to IRS. 2011 1040ez tax forms and instructions gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. 2011 1040ez tax forms and instructions Payment must accompany each request. 2011 1040ez tax forms and instructions Rulings and Determination Letters Elimination of the advance public charity status. 2011 1040ez tax forms and instructions   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. 2011 1040ez tax forms and instructions Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. 2011 1040ez tax forms and instructions The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. 2011 1040ez tax forms and instructions See Elimination of the Advance Ruling Process . 2011 1040ez tax forms and instructions An organization must describe fully the activities in which it expects to engage. 2011 1040ez tax forms and instructions This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. 2011 1040ez tax forms and instructions When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. 2011 1040ez tax forms and instructions Adverse determination. 2011 1040ez tax forms and instructions   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. 2011 1040ez tax forms and instructions An organization can appeal a proposed adverse ruling or determination letter. 2011 1040ez tax forms and instructions See Appeal Procedures , later. 2011 1040ez tax forms and instructions Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. 2011 1040ez tax forms and instructions (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). 2011 1040ez tax forms and instructions ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. 2011 1040ez tax forms and instructions If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. 2011 1040ez tax forms and instructions If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. 2011 1040ez tax forms and instructions A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. 2011 1040ez tax forms and instructions Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. 2011 1040ez tax forms and instructions Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. 2011 1040ez tax forms and instructions When revocation takes effect. 2011 1040ez tax forms and instructions   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. 2011 1040ez tax forms and instructions Material change in organization. 2011 1040ez tax forms and instructions   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. 2011 1040ez tax forms and instructions Relief from retroactivity. 2011 1040ez tax forms and instructions   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. 2011 1040ez tax forms and instructions For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. 2011 1040ez tax forms and instructions R. 2011 1040ez tax forms and instructions B. 2011 1040ez tax forms and instructions 126, sec. 2011 1040ez tax forms and instructions 13 (or later update). 2011 1040ez tax forms and instructions Foundations. 2011 1040ez tax forms and instructions   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. 2011 1040ez tax forms and instructions Written notice. 2011 1040ez tax forms and instructions   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. 2011 1040ez tax forms and instructions   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. 2011 1040ez tax forms and instructions The appeal procedures are discussed next. 2011 1040ez tax forms and instructions Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. 2011 1040ez tax forms and instructions This process does not apply to determinations issued by EO Technical. 2011 1040ez tax forms and instructions Your organization must submit a statement of its views fully explaining its reasoning. 2011 1040ez tax forms and instructions The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. 2011 1040ez tax forms and instructions Representation. 2011 1040ez tax forms and instructions   A principal officer or trustee can represent an organization at any level of appeal within the IRS. 2011 1040ez tax forms and instructions Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. 2011 1040ez tax forms and instructions   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. 2011 1040ez tax forms and instructions Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. 2011 1040ez tax forms and instructions These forms can be obtained from the IRS. 2011 1040ez tax forms and instructions For more information, see Publication 947, Practice Before the IRS and Power of Attorney. 2011 1040ez tax forms and instructions Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. 2011 1040ez tax forms and instructions If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. 2011 1040ez tax forms and instructions For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. 2011 1040ez tax forms and instructions The appeal should include the following information. 2011 1040ez tax forms and instructions The organization's name, address, daytime telephone number, and employer identification number. 2011 1040ez tax forms and instructions A statement that the organization wants to protest the determination. 2011 1040ez tax forms and instructions A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. 2011 1040ez tax forms and instructions A statement of facts supporting the organization's position in any contested factual issue. 2011 1040ez tax forms and instructions A statement outlining the law or other authority the organization is relying on. 2011 1040ez tax forms and instructions A statement as to whether a conference at the Appeals Office is desired. 2011 1040ez tax forms and instructions The statement of facts in item 4 must be declared true under penalties of perjury. 2011 1040ez tax forms and instructions This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. 2011 1040ez tax forms and instructions ”           Signature. 2011 1040ez tax forms and instructions   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. 2011 1040ez tax forms and instructions Be sure the appeal contains all of the information requested. 2011 1040ez tax forms and instructions Incomplete appeals will be returned for completion. 2011 1040ez tax forms and instructions If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. 2011 1040ez tax forms and instructions The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. 2011 1040ez tax forms and instructions An adverse decision can be appealed to the courts (discussed later). 2011 1040ez tax forms and instructions The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. 2011 1040ez tax forms and instructions If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. 2011 1040ez tax forms and instructions Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. 2011 1040ez tax forms and instructions EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. 2011 1040ez tax forms and instructions Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. 2011 1040ez tax forms and instructions The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). 2011 1040ez tax forms and instructions In the case of a late-filed application, requesting relief under Regulations section 301. 2011 1040ez tax forms and instructions 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). 2011 1040ez tax forms and instructions The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. 2011 1040ez tax forms and instructions Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. 2011 1040ez tax forms and instructions The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. 2011 1040ez tax forms and instructions An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. 2011 1040ez tax forms and instructions 270-day period. 2011 1040ez tax forms and instructions   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. 2011 1040ez tax forms and instructions See Application Procedures , earlier, for information needed to complete Form 1023. 2011 1040ez tax forms and instructions   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. 2011 1040ez tax forms and instructions The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. 2011 1040ez tax forms and instructions Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. 2011 1040ez tax forms and instructions For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions District Court or the U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions Court of Federal Claims. 2011 1040ez tax forms and instructions Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. 2011 1040ez tax forms and instructions For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 2011 1040ez tax forms and instructions In certain situations, your organization can file suit for a declaratory judgment in the U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions District Court for the District of Columbia, the U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions Court of Federal Claims, or the U. 2011 1040ez tax forms and instructions S. 2011 1040ez tax forms and instructions Tax Court. 2011 1040ez tax forms and instructions This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. 2011 1040ez tax forms and instructions However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. 2011 1040ez tax forms and instructions Adverse notice of final determination. 2011 1040ez tax forms and instructions   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. 2011 1040ez tax forms and instructions Favorable court rulings - IRS procedure. 2011 1040ez tax forms and instructions   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. 2011 1040ez tax forms and instructions Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. 2011 1040ez tax forms and instructions A central organization is an organization that has one or more subordinates under its general supervision or control. 2011 1040ez tax forms and instructions A subordinate organization is a chapter, local, post, or unit of a central organization. 2011 1040ez tax forms and instructions A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. 2011 1040ez tax forms and instructions A subordinate organization may or may not be incorporated, but it must have an organizing document. 2011 1040ez tax forms and instructions A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. 2011 1040ez tax forms and instructions A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). 2011 1040ez tax forms and instructions If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. 2011 1040ez tax forms and instructions If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. 2011 1040ez tax forms and instructions If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. 2011 1040ez tax forms and instructions Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. 2011 1040ez tax forms and instructions You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. 2011 1040ez tax forms and instructions This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. 2011 1040ez tax forms and instructions A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. 2011 1040ez tax forms and instructions If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. 2011 1040ez tax forms and instructions It need not forward documents already submitted. 2011 1040ez tax forms and instructions However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. 2011 1040ez tax forms and instructions Employer identification number. 2011 1040ez tax forms and instructions   The central organization must have an EIN before it submits a completed exemption or group exemption application. 2011 1040ez tax forms and instructions Each subordinate must have its own EIN, even if it has no employees. 2011 1040ez tax forms and instructions When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. 2011 1040ez tax forms and instructions Information required for subordinate organizations. 2011 1040ez tax forms and instructions   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. 2011 1040ez tax forms and instructions The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. 2011 1040ez tax forms and instructions Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). 2011 1040ez tax forms and instructions A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. 2011 1040ez tax forms and instructions A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. 2011 1040ez tax forms and instructions An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. 2011 1040ez tax forms and instructions A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). 2011 1040ez tax forms and instructions A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. 2011 1040ez tax forms and instructions If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). 2011 1040ez tax forms and instructions For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. 2011 1040ez tax forms and instructions B. 2011 1040ez tax forms and instructions 230 and Revenue Procedure 75-50, 1975-2 C. 2011 1040ez tax forms and instructions B. 2011 1040ez tax forms and instructions 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). 2011 1040ez tax forms and instructions For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. 2011 1040ez tax forms and instructions B. 2011 1040ez tax forms and instructions 158, have been met. 2011 1040ez tax forms and instructions A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. 2011 1040ez tax forms and instructions A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. 2011 1040ez tax forms and instructions New 501(c)(3) organizations that want to be included. 2011 1040ez tax forms and instructions   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). 2011 1040ez tax forms and instructions The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . 2011 1040ez tax forms and instructions Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. 2011 1040ez tax forms and instructions The continued existence of the central organization. 2011 1040ez tax forms and instructions The continued qualification of the central organization for exemption under section 501(c). 2011 1040ez tax forms and instructions The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). 2011 1040ez tax forms and instructions The annual filing of an information return (Form 990, for example) by the central organization if required. 2011 1040ez tax forms and instructions The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. 2011 1040ez tax forms and instructions Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. 2011 1040ez tax forms and instructions Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. 2011 1040ez tax forms and instructions A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. 2011 1040ez tax forms and instructions Subordinates that have changed their names or addresses during the year. 2011 1040ez tax forms and instructions Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. 2011 1040ez tax forms and instructions Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. 2011 1040ez tax forms and instructions An annotated directory of subordinates will not be accepted for this purpose. 2011 1040ez tax forms and instructions If there were none of the above changes, the central organization must submit a statement to that effect. 2011 1040ez tax forms and instructions The same information about new subordinates that was required in the initial application for group exemption. 2011 1040ez tax forms and instructions (This information is listed in items 1 through 10, under Information required for subordinate organizations. 2011 1040ez tax forms and instructions , earlier. 2011 1040ez tax forms and instructions ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. 2011 1040ez tax forms and instructions The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. 2011 1040ez tax forms and instructions Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. 2011 1040ez tax forms and instructions When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. 2011 1040ez tax forms and instructions However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. 2011 1040ez tax forms and instructions The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. 2011 1040ez tax forms and instructions Prev  Up  Next   Home   More Online Publications