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2012 Tax Forms Federal

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2012 Tax Forms Federal

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Health Care Tax Tips

Time May be Running Out -- March 31 is an Important Deadline
Health Care Tax Tip 2014-11, March 25, 2014

What do I need to know about the Health Care Law for my 2013 Tax Return?
Health Care Tax Tip 2014-10, March 18, 2014

What You Need to Know about the Amount of Health Insurance Reported on Form W-2
Health Care Tax Tip 2014-09, March 13, 2014

Small Business Health Care Tax Credit
Health Care Tax Tip 2014-08, March 10, 2014

Changes in Circumstances can Affect your Premium Tax Credit
Health Care Tax Tip 2014-07, March 25, 2014

Four Tax Facts about the Health Care Law for Individuals
Health Care Tax Tip 2014-06, March 11, 2014

Three Timely Tips about Taxes and the Health Care Law
Health Care Tax Tip 2014-05, March 6, 2014

The Individual Shared Responsibility Payment - An Overview
Health Care Tax Tip 2014-04, March 20, 2014

The Premium Tax Credit
Health Care Tax Tip 2014-03, February 25, 2014

The Health Insurance Marketplace - Learn about Your Health Insurance Coverage Options
Health Care Tax Tip 2014-02, February 25, 2014

IRS Reminds Individuals of Health Care Choices for 2014
Health Care Tax Tip 2014-01, February 25, 2014

IRS Website Explains Tax Provisions of the Health Care Law; Provides Guide to Online Resources
Health Care Tax Tip 2013-01, August 15, 2013

Page Last Reviewed or Updated: 26-Mar-2014

 

The 2012 Tax Forms Federal

2012 tax forms federal 1. 2012 tax forms federal   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). 2012 tax forms federal These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). 2012 tax forms federal In addition, the following are subject to the tax on unrelated business income. 2012 tax forms federal Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). 2012 tax forms federal State and municipal colleges and universities. 2012 tax forms federal Qualified state tuition programs. 2012 tax forms federal Medical savings accounts (MSAs) described in section 220(d). 2012 tax forms federal Coverdell savings accounts described in section 530. 2012 tax forms federal U. 2012 tax forms federal S. 2012 tax forms federal instrumentalities. 2012 tax forms federal   A corporation that is a U. 2012 tax forms federal S. 2012 tax forms federal instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. 2012 tax forms federal Colleges and universities. 2012 tax forms federal   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. 2012 tax forms federal As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). 2012 tax forms federal   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. 2012 tax forms federal It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. 2012 tax forms federal If the business activity is unrelated, the income in both instances will be subject to the tax. 2012 tax forms federal If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. 2012 tax forms federal Title-holding corporations. 2012 tax forms federal   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. 2012 tax forms federal   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. 2012 tax forms federal However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. 2012 tax forms federal Example. 2012 tax forms federal X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. 2012 tax forms federal During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. 2012 tax forms federal X also receives $100,000 from source N, which is not related to A's exempt function. 2012 tax forms federal X and A file a consolidated return for the tax year. 2012 tax forms federal X has unrelated business income of $100,000. 2012 tax forms federal Prev  Up  Next   Home   More Online Publications