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Amend Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Amend Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Amend Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Amend See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Amend For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Amend See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Amend The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Amend 70 for 2011. Amend See Distribution of low-cost articles on page 8. Amend The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Amend See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Amend The IRS has created a page on IRS. Amend gov that includes information about Pub. Amend 598 at www. Amend irs. Amend gov/pub598. Amend Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Amend Such income is exempt even if the activity is a trade or business. Amend However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Amend This publication covers the rules for the tax on unrelated business income of exempt organizations. Amend It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Amend All section references in this publication are to the Internal Revenue Code. Amend Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Amend Comments and suggestions. Amend We welcome your comments about this publication and your suggestions for future editions. Amend You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Amend NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Amend Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend You can email us at taxforms@irs. Amend gov. Amend Please put “publications Comment” on the subject line. Amend You can also send us comments from www. Amend irs. Amend gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Amend ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend Prev Up Next Home More Online Publications
Understanding your CP565 Notice
Effective June 22, 2012, the IRS has made interim changes that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN.
What you need to do
- Read your notice carefully. Make sure the name and date of birth we have on record for you is right.
- You don't have to answer the notice.
- Use your ITIN in place of a Social Security Number to file a federal tax return or a tax reporting document.
You may want to...
- Download copies of the following materials (if they were not included with your notice):
- Call 1-800-TAX-FORM (1-800-829-3676) to order forms and publications.
- Keep a copy of your notice for your files.
- Contact us by calling the toll free number on your notice. Call 267-941-1000 (not a toll-free number) if you're outside the U.S. You can contact our overseas offices in Beijing, Frankfurt, London, or Paris.
- Complete and send us a Form 2848, Power of Attorney and Declaration of Representative to authorize someone (such as an accountant) to contact us on your behalf.
Answers to Common Questions
What is an ITIN?
It is a number for you to use on federal tax documents.
Who needs an ITIN?
A non-citizen who has to file a federal tax return or a tax reporting document and does not qualify for an SSN needs an ITIN.
Can I use an ITIN for identification?
No. It is only for tax purposes. It is not for non-tax purposes.
Can I use my ITIN like a Social Security number (SSN)?
You can use an ITIN like an SSN on federal tax documents. It doesn't, however, allow you to collect Social Security benefits. It doesn't change your immigration status.
Can I claim the Earned Income Tax Credit (EITC) when I file my tax return?
No, individuals filing a tax return with an ITIN can't claim the EITC.
What happens to my ITIN if I become a U.S. citizen?
You can get an SSN when you become a U.S. citizen.
What should I do if I get a Social Security number?
Use your SSN. Stop using your ITIN. Let us know you have an SSN so we can change our records. We will give you credit for taxes withheld under your old ITIN.
I sent you documents when I applied for an ITIN. When will you return them?
We will return your documents within 60 days from your notice's date. Call us at the number on your notice if you don't receive your documents by then.
Tips for next year
Use your ITIN and the name shown on your notice when you file your federal taxes next year. Do the same when you contact us by mail.
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Understanding your notice
Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP565, Page 1
Notice CP565, Page 2
Page Last Reviewed or Updated: 14-Mar-2014
Amend Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) High-low method: Introduction, High-low method. Amend October 1, 2010 (Table 1) (see List of states under October 1, 2010 (High-low method) ) Transition rules, High-low method. Amend I Internet: Per diem rates, Per diem rates on the Internet. Amend Introduction, Introduction M More information (see Tax help) O October 1, 2010 (High-low method): Arizona (AZ), Per Diem Rate Tables California (CA), Per Diem Rate Tables Colorado (CO), Per Diem Rate Tables District of Columbia (DC), Per Diem Rate Tables Florida (FL), Per Diem Rate Tables Illinois (IL), Per Diem Rate Tables Maryland (MD), Per Diem Rate Tables Massachusetts (MA), Per Diem Rate Tables New York (NY), Per Diem Rate Tables Pennsylvania (PA), Per Diem Rate Tables Rhode Island (RI), Per Diem Rate Tables Utah (UT), Per Diem Rate Tables Virginia (VA), Per Diem Rate Tables Washington (WA), Per Diem Rate Tables Wyoming (WY), Per Diem Rate Tables P Per diem rates: High-cost localities, High-low method. Amend High-low method, High-low method. Amend Internet, Per diem rates on the Internet. Amend Regular federal method, Regular federal per diem rate method. Amend Standard rate for unlisted localities, High-low method. Amend , Regular federal per diem rate method. Amend Transition rules, High-low method. Amend , Federal per diem rate method. Amend Publications (see Tax help) R Regular federal method: Introduction, Regular federal per diem rate method. Amend Transition rules, Federal per diem rate method. Amend T Table 2 (High-low method, October 1, 2010), Per Diem Rate Tables Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Amend Transition rules:, Transition Rules Example: High-low method, High-low method. Amend Regular federal method, Federal per diem rate method. Amend High-low method, High-low method. Amend Regular federal method, Federal per diem rate method. Amend TTY/TDD information, How To Get Tax Help Prev Up Home More Online Publications