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Blank Printable 1040ez Form

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Blank Printable 1040ez Form

Blank printable 1040ez form 22. Blank printable 1040ez form   Taxes Table of Contents IntroductionIndian tribal government. Blank printable 1040ez form Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Blank printable 1040ez form Real Estate TaxesReal estate taxes for prior years. Blank printable 1040ez form Examples. Blank printable 1040ez form Form 1099-S. Blank printable 1040ez form Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). Blank printable 1040ez form It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. Blank printable 1040ez form This chapter covers the following topics. Blank printable 1040ez form Income taxes (federal, state, local, and foreign). Blank printable 1040ez form General sales taxes (state and local). Blank printable 1040ez form Real estate taxes (state, local, and foreign). Blank printable 1040ez form Personal property taxes (state and local). Blank printable 1040ez form Taxes and fees you cannot deduct. Blank printable 1040ez form Use Table 22-1 as a guide to determine which taxes you can deduct. Blank printable 1040ez form The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. Blank printable 1040ez form Business taxes. Blank printable 1040ez form   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. Blank printable 1040ez form For information on these taxes, see Publication 535, Business Expenses. Blank printable 1040ez form State or local taxes. Blank printable 1040ez form   These are taxes imposed by the 50 states, U. Blank printable 1040ez form S. Blank printable 1040ez form possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. Blank printable 1040ez form Indian tribal government. Blank printable 1040ez form   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. Blank printable 1040ez form Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. Blank printable 1040ez form General sales taxes. Blank printable 1040ez form   These are taxes imposed at one rate on retail sales of a broad range of classes of items. Blank printable 1040ez form Foreign taxes. Blank printable 1040ez form   These are taxes imposed by a foreign country or any of its political subdivisions. Blank printable 1040ez form Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. Blank printable 1040ez form The tax must be imposed on you. Blank printable 1040ez form You must pay the tax during your tax year. Blank printable 1040ez form The tax must be imposed on you. Blank printable 1040ez form   In general, you can deduct only taxes imposed on you. Blank printable 1040ez form   Generally, you can deduct property taxes only if you are an owner of the property. Blank printable 1040ez form If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. Blank printable 1040ez form You must pay the tax during your tax year. Blank printable 1040ez form   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. Blank printable 1040ez form If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. Blank printable 1040ez form If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. Blank printable 1040ez form If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). Blank printable 1040ez form See Publication 538, Accounting Periods and Methods, for details. Blank printable 1040ez form    If you use an accrual method of accounting, see Publication 538 for more information. Blank printable 1040ez form Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. Blank printable 1040ez form State and Local Income Taxes You can deduct state and local income taxes. Blank printable 1040ez form However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. Blank printable 1040ez form See General Sales Taxes , later. Blank printable 1040ez form Exception. Blank printable 1040ez form    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. Blank printable 1040ez form For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. Blank printable 1040ez form What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. Blank printable 1040ez form Withheld taxes. Blank printable 1040ez form   You can deduct state and local income taxes withheld from your salary in the year they are withheld. Blank printable 1040ez form Your Form(s) W-2 will show these amounts. Blank printable 1040ez form Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. Blank printable 1040ez form Estimated tax payments. Blank printable 1040ez form   You can deduct estimated tax payments you made during the year to a state or local government. Blank printable 1040ez form However, you must have a reasonable basis for making the estimated tax payments. Blank printable 1040ez form Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. Blank printable 1040ez form For example, you made an estimated state income tax payment. Blank printable 1040ez form However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. Blank printable 1040ez form You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. Blank printable 1040ez form Refund applied to taxes. Blank printable 1040ez form   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. Blank printable 1040ez form    Do not reduce your deduction by either of the following items. Blank printable 1040ez form Any state or local income tax refund (or credit) you expect to receive for 2013. Blank printable 1040ez form Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. Blank printable 1040ez form   However, part or all of this refund (or credit) may be taxable. Blank printable 1040ez form See Refund (or credit) of state or local income taxes , later. Blank printable 1040ez form Separate federal returns. Blank printable 1040ez form   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. Blank printable 1040ez form Joint state and local returns. Blank printable 1040ez form   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. Blank printable 1040ez form You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. Blank printable 1040ez form However, you cannot deduct more than the amount you actually paid during the year. Blank printable 1040ez form You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. Blank printable 1040ez form If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. Blank printable 1040ez form Joint federal return. Blank printable 1040ez form   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. Blank printable 1040ez form Contributions to state benefit funds. Blank printable 1040ez form    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. Blank printable 1040ez form For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. Blank printable 1040ez form Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. Blank printable 1040ez form Alaska Unemployment Compensation Fund. Blank printable 1040ez form California Nonoccupational Disability Benefit Fund. Blank printable 1040ez form New Jersey Nonoccupational Disability Benefit Fund. Blank printable 1040ez form New Jersey Unemployment Compensation Fund. Blank printable 1040ez form New York Nonoccupational Disability Benefit Fund. Blank printable 1040ez form Pennsylvania Unemployment Compensation Fund. Blank printable 1040ez form Rhode Island Temporary Disability Benefit Fund. Blank printable 1040ez form Washington State Supplemental Workmen's Compensation Fund. Blank printable 1040ez form    Employee contributions to private or voluntary disability plans are not deductible. Blank printable 1040ez form Refund (or credit) of state or local income taxes. Blank printable 1040ez form   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. Blank printable 1040ez form This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. Blank printable 1040ez form If you did not itemize your deductions in the previous year, do not include the refund in income. Blank printable 1040ez form If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. Blank printable 1040ez form For a discussion of how much to include, see Recoveries in chapter 12. Blank printable 1040ez form Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Blank printable 1040ez form S. Blank printable 1040ez form possession. Blank printable 1040ez form However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Blank printable 1040ez form S. Blank printable 1040ez form tax under the foreign earned income exclusion or the foreign housing exclusion. Blank printable 1040ez form For information on these exclusions, see Publication 54, Tax Guide for U. Blank printable 1040ez form S. Blank printable 1040ez form Citizens and Resident Aliens Abroad. Blank printable 1040ez form For information on the foreign tax credit, see Publication 514. Blank printable 1040ez form General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. Blank printable 1040ez form You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. Blank printable 1040ez form Actual expenses. Blank printable 1040ez form   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. Blank printable 1040ez form However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Blank printable 1040ez form If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Blank printable 1040ez form If you use the actual expenses method, you must have receipts to show the general sales taxes paid. Blank printable 1040ez form Do not include sales taxes paid on items used in your trade or business. Blank printable 1040ez form Motor vehicles. Blank printable 1040ez form   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Blank printable 1040ez form This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. Blank printable 1040ez form Optional sales tax tables. Blank printable 1040ez form   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). Blank printable 1040ez form You may also be able to add the state and local general sales taxes paid on certain specified items. Blank printable 1040ez form   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. Blank printable 1040ez form Your income is your adjusted gross income plus any nontaxable items such as the following. Blank printable 1040ez form Tax-exempt interest. Blank printable 1040ez form Veterans' benefits. Blank printable 1040ez form Nontaxable combat pay. Blank printable 1040ez form Workers' compensation. Blank printable 1040ez form Nontaxable part of social security and railroad retirement benefits. Blank printable 1040ez form Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. Blank printable 1040ez form Public assistance payments. Blank printable 1040ez form If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. Blank printable 1040ez form See the Instructions for Schedule A (Form 1040), line 5, for details. Blank printable 1040ez form Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. Blank printable 1040ez form You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. Blank printable 1040ez form Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Blank printable 1040ez form They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. Blank printable 1040ez form For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. Blank printable 1040ez form Tenant-shareholders in a cooperative housing corporation. Blank printable 1040ez form   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. Blank printable 1040ez form The corporation should provide you with a statement showing your share of the taxes. Blank printable 1040ez form For more information, see Special Rules for Cooperatives in Publication 530. Blank printable 1040ez form Division of real estate taxes between buyers and sellers. Blank printable 1040ez form   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. Blank printable 1040ez form   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. Blank printable 1040ez form The seller is treated as paying the taxes up to, but not including, the date of sale. Blank printable 1040ez form The buyer is treated as paying the taxes beginning with the date of sale. Blank printable 1040ez form This applies regardless of the lien dates under local law. Blank printable 1040ez form Generally, this information is included on the settlement statement provided at the closing. Blank printable 1040ez form    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. Blank printable 1040ez form This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. Blank printable 1040ez form However, you must also include the amount of that tax in the selling price of the property. Blank printable 1040ez form The buyer must include the same amount in his or her cost of the property. Blank printable 1040ez form   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. Blank printable 1040ez form Worksheet 22-1. Blank printable 1040ez form Figuring Your Real Estate Tax Deduction 1. Blank printable 1040ez form Enter the total real estate taxes for the real property tax year   2. Blank printable 1040ez form Enter the number of days in the real property tax year that you owned the property   3. Blank printable 1040ez form Divide line 2 by 365 (for leap years, divide line 2 by 366) . Blank printable 1040ez form 4. Blank printable 1040ez form Multiply line 1 by line 3. Blank printable 1040ez form This is your deduction. Blank printable 1040ez form Enter it on Schedule A (Form 1040), line 6   Note. Blank printable 1040ez form Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. Blank printable 1040ez form Your total deduction is the sum of the line 4 amounts for all of the properties. Blank printable 1040ez form Real estate taxes for prior years. Blank printable 1040ez form   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. Blank printable 1040ez form Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. Blank printable 1040ez form The buyer must add them to the cost of the property. Blank printable 1040ez form The seller can deduct these taxes paid by the buyer. Blank printable 1040ez form However, the seller must include them in the selling price. Blank printable 1040ez form Examples. Blank printable 1040ez form   The following examples illustrate how real estate taxes are divided between buyer and seller. Blank printable 1040ez form Example 1. Blank printable 1040ez form Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. Blank printable 1040ez form The tax on their old home, sold on May 7, was $620. Blank printable 1040ez form The tax on their new home, bought on May 3, was $732. Blank printable 1040ez form Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. Blank printable 1040ez form On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. Blank printable 1040ez form Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). Blank printable 1040ez form They figure their deduction for taxes on their old home as follows. Blank printable 1040ez form Worksheet 22-1. Blank printable 1040ez form Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. Blank printable 1040ez form Enter the total real estate taxes for the real property tax year $620 2. Blank printable 1040ez form Enter the number of days in the real property tax year that you owned the property 126 3. Blank printable 1040ez form Divide line 2 by 365 (for leap years, divide line 2 by 366) . Blank printable 1040ez form 3452 4. Blank printable 1040ez form Multiply line 1 by line 3. Blank printable 1040ez form This is your deduction. Blank printable 1040ez form Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. Blank printable 1040ez form (The buyers add the $214 to their cost of the home. Blank printable 1040ez form ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). Blank printable 1040ez form They figure their deduction for taxes on their new home as follows. Blank printable 1040ez form Worksheet 22-1. Blank printable 1040ez form Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Blank printable 1040ez form Enter the total real estate taxes for the real property tax year $732 2. Blank printable 1040ez form Enter the number of days in the real property tax year that you owned the property 243 3. Blank printable 1040ez form Divide line 2 by 365 (for leap years, divide line 2 by 366) . Blank printable 1040ez form 6658 4. Blank printable 1040ez form Multiply line 1 by line 3. Blank printable 1040ez form This is your deduction. Blank printable 1040ez form Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. Blank printable 1040ez form (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. Blank printable 1040ez form ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. Blank printable 1040ez form They will enter this amount on Schedule A (Form 1040), line 6. Blank printable 1040ez form Example 2. Blank printable 1040ez form George and Helen Brown bought a new home on May 3, 2013. Blank printable 1040ez form Their real property tax year for the new home is the calendar year. Blank printable 1040ez form Real estate taxes for 2012 were assessed in their state on January 1, 2013. Blank printable 1040ez form The taxes became due on May 31, 2013, and October 31, 2013. Blank printable 1040ez form The Browns agreed to pay all taxes due after the date of purchase. Blank printable 1040ez form Real estate taxes for 2012 were $680. Blank printable 1040ez form They paid $340 on May 31, 2013, and $340 on October 31, 2013. Blank printable 1040ez form These taxes were for the 2012 real property tax year. Blank printable 1040ez form The Browns cannot deduct them since they did not own the property until 2013. Blank printable 1040ez form Instead, they must add $680 to the cost of their new home. Blank printable 1040ez form In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. Blank printable 1040ez form The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). Blank printable 1040ez form They will figure their 2014 deduction for taxes as follows. Blank printable 1040ez form Worksheet 22-1. Blank printable 1040ez form Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Blank printable 1040ez form Enter the total real estate taxes for the real property tax year $752 2. Blank printable 1040ez form Enter the number of days in the real property tax year that you owned the property 243 3. Blank printable 1040ez form Divide line 2 by 365 (for leap years, divide line 2 by 366) . Blank printable 1040ez form 6658 4. Blank printable 1040ez form Multiply line 1 by line 3. Blank printable 1040ez form This is your deduction. Blank printable 1040ez form Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. Blank printable 1040ez form Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. Blank printable 1040ez form This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. Blank printable 1040ez form The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. Blank printable 1040ez form The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. Blank printable 1040ez form Form 1099-S. Blank printable 1040ez form   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. Blank printable 1040ez form Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. Blank printable 1040ez form The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. Blank printable 1040ez form   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. Blank printable 1040ez form The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. Blank printable 1040ez form See Refund (or rebate) , later. Blank printable 1040ez form Taxes placed in escrow. Blank printable 1040ez form   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. Blank printable 1040ez form You can deduct only the real estate tax that the third party actually paid to the taxing authority. Blank printable 1040ez form If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. Blank printable 1040ez form Tenants by the entirety. Blank printable 1040ez form   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. Blank printable 1040ez form Divorced individuals. Blank printable 1040ez form   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. Blank printable 1040ez form See Taxes and insurance in chapter 18 for more information. Blank printable 1040ez form Ministers' and military housing allowances. Blank printable 1040ez form   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. Blank printable 1040ez form Refund (or rebate). Blank printable 1040ez form   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. Blank printable 1040ez form If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. Blank printable 1040ez form However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. Blank printable 1040ez form For more information, see Recoveries in chapter 12. Blank printable 1040ez form Table 22-1. Blank printable 1040ez form Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. Blank printable 1040ez form Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). Blank printable 1040ez form     Fines and penalties. Blank printable 1040ez form Income Taxes State and local income taxes. Blank printable 1040ez form Federal income taxes. Blank printable 1040ez form   Foreign income taxes. Blank printable 1040ez form     Employee contributions to state funds listed under Contributions to state benefit funds . Blank printable 1040ez form Employee contributions to private or voluntary disability plans. Blank printable 1040ez form     State and local general sales taxes if you choose to deduct state and local income taxes. Blank printable 1040ez form General Sales Taxes State and local general sales taxes, including compensating use taxes. Blank printable 1040ez form State and local income taxes if you choose to deduct state and local general sales taxes. Blank printable 1040ez form Other Taxes Taxes that are expenses of your trade or business. Blank printable 1040ez form Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. Blank printable 1040ez form   Taxes on property producing rent or royalty income. Blank printable 1040ez form Per capita taxes. Blank printable 1040ez form   Occupational taxes. Blank printable 1040ez form See chapter 28. Blank printable 1040ez form     One-half of self-employment tax paid. Blank printable 1040ez form   Personal Property Taxes State and local personal property taxes. Blank printable 1040ez form Customs duties that are not expenses of your trade or business or of producing income. Blank printable 1040ez form Real Estate Taxes State and local real estate taxes. Blank printable 1040ez form Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). Blank printable 1040ez form   Foreign real estate taxes. Blank printable 1040ez form Taxes for local benefits (with exceptions). Blank printable 1040ez form See Real Estate-Related Items You Cannot Deduct . Blank printable 1040ez form   Tenant's share of real estate taxes paid by  cooperative housing corporation. Blank printable 1040ez form Trash and garbage pickup fees (with exceptions). Blank printable 1040ez form See Real Estate-Related Items You Cannot Deduct . Blank printable 1040ez form     Rent increase due to higher real estate taxes. Blank printable 1040ez form     Homeowners' association charges. Blank printable 1040ez form Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. Blank printable 1040ez form Taxes for local benefits. Blank printable 1040ez form Itemized charges for services (such as trash and garbage pickup fees). Blank printable 1040ez form Transfer taxes (or stamp taxes). Blank printable 1040ez form Rent increases due to higher real estate taxes. Blank printable 1040ez form Homeowners' association charges. Blank printable 1040ez form Taxes for local benefits. Blank printable 1040ez form   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. Blank printable 1040ez form These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. Blank printable 1040ez form You should increase the basis of your property by the amount of the assessment. Blank printable 1040ez form   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. Blank printable 1040ez form If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. Blank printable 1040ez form If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. Blank printable 1040ez form    Taxes for local benefits may be included in your real estate tax bill. Blank printable 1040ez form If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Blank printable 1040ez form You should use the rules above to determine if the local benefit tax is deductible. Blank printable 1040ez form Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. Blank printable 1040ez form Itemized charges for services. Blank printable 1040ez form    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. Blank printable 1040ez form For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). Blank printable 1040ez form    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. Blank printable 1040ez form If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Blank printable 1040ez form Exception. Blank printable 1040ez form   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. Blank printable 1040ez form Transfer taxes (or stamp taxes). Blank printable 1040ez form   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. Blank printable 1040ez form If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. Blank printable 1040ez form If paid by the buyer, they are included in the cost basis of the property. Blank printable 1040ez form Rent increase due to higher real estate taxes. Blank printable 1040ez form   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. Blank printable 1040ez form Homeowners' association charges. Blank printable 1040ez form   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. Blank printable 1040ez form Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. Blank printable 1040ez form A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. Blank printable 1040ez form For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. Blank printable 1040ez form If the tax is partly based on value and partly based on other criteria, it may qualify in part. Blank printable 1040ez form Example. Blank printable 1040ez form Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. Blank printable 1040ez form You paid $32 based on the value ($1,500) and weight (3,400 lbs. Blank printable 1040ez form ) of your car. Blank printable 1040ez form You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. Blank printable 1040ez form The remaining $17 ($. Blank printable 1040ez form 50 × 34), based on the weight, is not deductible. Blank printable 1040ez form Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. Blank printable 1040ez form Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. Blank printable 1040ez form See Table 22-1. Blank printable 1040ez form Taxes and fees that are generally not deductible include the following items. Blank printable 1040ez form Employment taxes. Blank printable 1040ez form This includes social security, Medicare, and railroad retirement taxes withheld from your pay. Blank printable 1040ez form However, one-half of self-employment tax you pay is deductible. Blank printable 1040ez form In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. Blank printable 1040ez form For more information, see chapters 21 and 32. Blank printable 1040ez form Estate, inheritance, legacy, or succession taxes. Blank printable 1040ez form However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. Blank printable 1040ez form In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. Blank printable 1040ez form For more information, see Publication 559, Survivors, Executors, and Administrators. Blank printable 1040ez form Federal income taxes. Blank printable 1040ez form This includes income taxes withheld from your pay. Blank printable 1040ez form Fines and penalties. Blank printable 1040ez form You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. Blank printable 1040ez form Gift taxes. Blank printable 1040ez form License fees. Blank printable 1040ez form You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). Blank printable 1040ez form Per capita taxes. Blank printable 1040ez form You cannot deduct state or local per capita taxes. Blank printable 1040ez form Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. Blank printable 1040ez form For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. Blank printable 1040ez form Where To Deduct You deduct taxes on the following schedules. Blank printable 1040ez form State and local income taxes. Blank printable 1040ez form    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. Blank printable 1040ez form Check box a on line 5. Blank printable 1040ez form General sales taxes. Blank printable 1040ez form   Sales taxes are deducted on Schedule A (Form 1040), line 5. Blank printable 1040ez form You must check box b on line 5. Blank printable 1040ez form If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. Blank printable 1040ez form Foreign income taxes. Blank printable 1040ez form   Generally, income taxes you pay to a foreign country or U. Blank printable 1040ez form S. Blank printable 1040ez form possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. Blank printable 1040ez form S. Blank printable 1040ez form income tax on Form 1040, line 47. Blank printable 1040ez form To claim the credit, you may have to complete and attach Form 1116. Blank printable 1040ez form For more information, see chapter 37, the Form 1040 instructions, or Publication 514. Blank printable 1040ez form Real estate taxes and personal property taxes. Blank printable 1040ez form    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). Blank printable 1040ez form Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). Blank printable 1040ez form Self-employment tax. Blank printable 1040ez form    Deduct one-half of your self-employment tax on Form 1040, line 27. Blank printable 1040ez form Other taxes. Blank printable 1040ez form    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. Blank printable 1040ez form Prev  Up  Next   Home   More Online Publications
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IRS Reminds Taxpayers about Direct Deposit and Split Refunds

 

IR-2014-37, March 27, 2014

WASHINGTON — For 57 million Americans, the refund check is no longer in the mail; it’s already in the bank.

So far this year, the Internal Revenue Service has issued direct-deposit refunds valued at more than $170 billion, as a growing number of taxpayers are choosing the speed and convenience of direct deposit, rather than receiving a paper check. So far this year, almost 85 percent of all refunds have been directly deposited into taxpayers’ bank accounts.

Taxpayers can have their refunds directly deposited when they e-file or by including their account information on their paper tax return..

Banks, mutual funds, brokerage firms and credit unions are all eligible to receive direct deposits. Before making this choice, however, taxpayers should make sure the financial institution accepts direct deposits for the type of account chosen.

Taxpayers also have the option and flexibility of splitting refund deposits among two or three different accounts or financial institutions. For instance, a refund could be split between a savings account, a checking account or an Individual Retirement Arrangement (IRA). Taxpayers can split their refunds when they e-file or by filing Form 8888, Direct Deposit of Refund to More Than One Account.

A taxpayer's refund should only be deposited directly into accounts that are in the taxpayer's own name; the taxpayer's spouse's name or both if it's a joint account.

Those who choose direct deposit get their refunds at least a week sooner, and direct deposit eliminates the chance of a lost, stolen or undeliverable refund.

[The filing season statistics table follows.]

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/22/13 and 3/21/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

82,413,000

82,852,000

0.5

Total Processed

77,102,000

81,149,000

5.2

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

74,420,000

75,610,000

1.6

Tax Professionals

44,524,000

43,953,000

-1.3

Self-prepared

29,896,000

31,657,000

5.9

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

234,237,695

209,074,699

-10.7

 

 

 

 

Total Refunds:

 

 

 

Number

66,429,000

67,383,000

1.4

Amount

$187.788

Billion

$193.543

Billion

3.1

Average refund

$2,827

$2,872

1.6

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

56,985,000

57,101,000

0.2

Amount

$170.127

Billion

$170.187

Billion

0.04

Average refund

$2,985

$2,980

-0.2

 

Page Last Reviewed or Updated: 27-Mar-2014

The Blank Printable 1040ez Form

Blank printable 1040ez form Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Blank printable 1040ez form  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Blank printable 1040ez form The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Blank printable 1040ez form ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Blank printable 1040ez form R. Blank printable 1040ez form B. Blank printable 1040ez form 553. Blank printable 1040ez form Prop. Blank printable 1040ez form Regs. Blank printable 1040ez form on Good Faith Determinations. Blank printable 1040ez form New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Blank printable 1040ez form  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Blank printable 1040ez form On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Blank printable 1040ez form See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Blank printable 1040ez form Reg. Blank printable 1040ez form 38148. Blank printable 1040ez form On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Blank printable 1040ez form The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Blank printable 1040ez form See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Blank printable 1040ez form Reg. Blank printable 1040ez form 20,523. Blank printable 1040ez form Timing of when an Organization is exempt for Federal Tax Purposes. Blank printable 1040ez form  As noted in section 2. Blank printable 1040ez form 03(4) of Revenue Procedure 2013-9, 2013-2 I. Blank printable 1040ez form R. Blank printable 1040ez form B. Blank printable 1040ez form 267, the provisions in section 11. Blank printable 1040ez form 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Blank printable 1040ez form Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Blank printable 1040ez form In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Blank printable 1040ez form The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Blank printable 1040ez form Section 11. Blank printable 1040ez form 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Blank printable 1040ez form Exempt Organizations Select Check. Blank printable 1040ez form  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Blank printable 1040ez form It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Blank printable 1040ez form Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Blank printable 1040ez form Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Blank printable 1040ez form Have filed a Form 990-N (e-Postcard) annual electronic notice. Blank printable 1040ez form  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Blank printable 1040ez form See also Revenue Procedure 2011-33, 2011-25 I. Blank printable 1040ez form R. Blank printable 1040ez form B. Blank printable 1040ez form 887. Blank printable 1040ez form Future developments. Blank printable 1040ez form . Blank printable 1040ez form  The IRS has created a page on IRS. Blank printable 1040ez form gov for information about Publication 557, at www. Blank printable 1040ez form irs. Blank printable 1040ez form gov/pub557. Blank printable 1040ez form Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Blank printable 1040ez form Reminders The Patient Protection and Affordable Care Act (ACA). Blank printable 1040ez form   The ACA added several new laws. Blank printable 1040ez form This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Blank printable 1040ez form For more information, go to IRS. Blank printable 1040ez form gov and select Affordable Care Act Tax Provisions. Blank printable 1040ez form Electronic filing requirement for large organizations. Blank printable 1040ez form  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Blank printable 1040ez form For more information, go to e-file for Charities and Non-Profits. Blank printable 1040ez form Section 501(c)(15) gross receipts. Blank printable 1040ez form   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Blank printable 1040ez form See Notice 2006-42, 2006-19 I. Blank printable 1040ez form R. Blank printable 1040ez form B. Blank printable 1040ez form 878, Notice 2006-42. Blank printable 1040ez form Prohibited tax shelter transactions. Blank printable 1040ez form  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Blank printable 1040ez form See T. Blank printable 1040ez form D. Blank printable 1040ez form 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Blank printable 1040ez form R. Blank printable 1040ez form B. Blank printable 1040ez form 242. Blank printable 1040ez form See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Blank printable 1040ez form Pension Protection Act of 2006 tax changes. Blank printable 1040ez form  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Blank printable 1040ez form Unless otherwise noted, most of the changes became effective on August 17, 2006. Blank printable 1040ez form For key provisions, go to The Pension Protection Act of 2006. Blank printable 1040ez form Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Blank printable 1040ez form There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Blank printable 1040ez form There are additional standards for credit counseling organizations. Blank printable 1040ez form The definition of convention or association of churches has been modified. Blank printable 1040ez form Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Blank printable 1040ez form The requirements of disclosure to state officials relating to exempt organizations has been modified. Blank printable 1040ez form There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Blank printable 1040ez form There are new excise taxes on prohibited tax shelter transactions. Blank printable 1040ez form There is a modification of recordkeeping requirements for certain charitable contributions. Blank printable 1040ez form Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Blank printable 1040ez form It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Blank printable 1040ez form To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Blank printable 1040ez form Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Blank printable 1040ez form Section 501(c) organizations are covered in this publication. Blank printable 1040ez form Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Blank printable 1040ez form Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Blank printable 1040ez form Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Blank printable 1040ez form Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Blank printable 1040ez form Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Blank printable 1040ez form Organizations not discussed in this publication. Blank printable 1040ez form   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Blank printable 1040ez form These organizations (and the Code sections that apply to them) are as follows. Blank printable 1040ez form Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Blank printable 1040ez form   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Blank printable 1040ez form If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Blank printable 1040ez form For telephone assistance, call 1-877-829-5500. Blank printable 1040ez form   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Blank printable 1040ez form If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Blank printable 1040ez form Organization Reference Chart. Blank printable 1040ez form   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Blank printable 1040ez form It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Blank printable 1040ez form It also describes each type of qualifying organization and the general nature of its activities. Blank printable 1040ez form   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Blank printable 1040ez form Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Blank printable 1040ez form Check the IRS website, IRS. Blank printable 1040ez form gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Blank printable 1040ez form irs. Blank printable 1040ez form gov/charities/index. Blank printable 1040ez form html. Blank printable 1040ez form Comments and suggestions. Blank printable 1040ez form   We welcome your comments about this publication and your suggestions for future editions. Blank printable 1040ez form   You can e-mail us while visiting our website at IRS. Blank printable 1040ez form gov. Blank printable 1040ez form   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Blank printable 1040ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Blank printable 1040ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Blank printable 1040ez form   If you wish telephone assistance, please call 1-877-829-5500. Blank printable 1040ez form This toll-free telephone service is available Monday through Friday. Blank printable 1040ez form Prev  Up  Next   Home   More Online Publications