Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Ez Forms 2013

2011 1040 Ez Form1040ez Tax Form 20121040a Income Tax FormHow To File State Taxes Only1040 Ez Form OnlineIrs Forms 1040ez2011 1040File Prior Years Tax ReturnsIrs FormsHow Do I File Taxes For 2011File 1040ezHow Do I Amend My 2012 Tax ReturnDownload Irs Form 1040 2010H&r Block Free Tax Returns2010 1040ez Tax FormGov Forms 1040Tax Tips For 2012Turbotax Military EditionFree Tax FormsFile Back Tax ReturnsFile State Income Tax OnlyFree Efile Tax ReturnH&r Block Military Free File1040 X Tax FormFree File For State TaxesTax Form 1040ez Year 2013Efile Tax ReturnWww Freetax ComE File Taxes FreeH And R Block Free FileTax Forms 1040ezFederal Tax Forms 2011Free Tax Amended ReturnFile 2010 Taxes With TurbotaxHow To File An Amended State Tax ReturnFile Taxes OnlineFree 1040x FormsForm 1040xWww Irs Gov Free FilePrevious Years Tax Forms

Ez Forms 2013

Ez forms 2013 Index A Absence, temporary, Temporary absences. Ez forms 2013 Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Ez forms 2013 , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Ez forms 2013 No exemption for spouse, Alimony paid. Ez forms 2013 Annual exclusion, gift tax, Annual exclusion. Ez forms 2013 Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Ez forms 2013 Considered unmarried, Unmarried persons. Ez forms 2013 Archer MSA, Archer medical savings account (MSA). Ez forms 2013 Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Ez forms 2013 Benefits paid under QDROs, Benefits paid to a child or other dependent. Ez forms 2013 , Benefits paid to a spouse or former spouse. Ez forms 2013 Birth of dependent, Death or birth. Ez forms 2013 C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Ez forms 2013 Child support Alimony, difference from, Child support. Ez forms 2013 Clearly associated with contingency, Clearly associated with a contingency. Ez forms 2013 Contingency relating to child, Contingency relating to your child. Ez forms 2013 Payment specifically designated as, Specifically designated as child support. Ez forms 2013 Child support under pre-1985 agreement, Child support under pre-1985 agreement. Ez forms 2013 Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Ez forms 2013 Claiming parent, when child is head of household, Special rule for parent. Ez forms 2013 Custody of, Custodial parent and noncustodial parent. Ez forms 2013 Death of child Head of household, qualifying person to file as, Death or birth. Ez forms 2013 Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Ez forms 2013 States, Community property states. Ez forms 2013 Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Ez forms 2013 Nondeductible expenses, Nondeductible expenses. Ez forms 2013 Custody of child, Custodial parent and noncustodial parent. Ez forms 2013 D Death of dependent, Death or birth. Ez forms 2013 Death of recipient spouse. Ez forms 2013 , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Ez forms 2013 Deductions Alimony paid, Deducting alimony paid. Ez forms 2013 Alimony recapture, Deducting the recapture. Ez forms 2013 Limits on IRAs, IRA contribution and deduction limits. Ez forms 2013 Marital, Marital deduction. Ez forms 2013 Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Ez forms 2013 Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Ez forms 2013 Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Ez forms 2013 Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Ez forms 2013 Invalid, Invalid decree. Ez forms 2013 Unmarried persons, Unmarried persons. Ez forms 2013 Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Ez forms 2013 Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Ez forms 2013 Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Ez forms 2013 Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Ez forms 2013 Filing status, Filing Status, More information. Ez forms 2013 Head of household, Requirements. Ez forms 2013 Form 1040 Deducting alimony paid, Deducting alimony paid. Ez forms 2013 Reporting alimony received, Reporting alimony received. Ez forms 2013 Form 1040X Annulment, decree of, Unmarried persons. Ez forms 2013 Form 8332 Release of exemption to noncustodial parent, Written declaration. Ez forms 2013 Form 8379 Injured spouse, Injured spouse. Ez forms 2013 Form 8857 Innocent spouse relief, Relief from joint liability. Ez forms 2013 Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Ez forms 2013 Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Ez forms 2013 , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Ez forms 2013 Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Ez forms 2013 Expenses for, as alimony (Table 4), Table 4. Ez forms 2013 Expenses for a Jointly-Owned Home Sale of, Sale of home. Ez forms 2013 HSAs (Health savings accounts), Health savings account (HSA). Ez forms 2013 I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Ez forms 2013 Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Ez forms 2013 Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Ez forms 2013 Innocent spouse relief, Relief from joint liability. Ez forms 2013 Insurance premiums, Life insurance premiums. Ez forms 2013 Invalid decree, Invalid decree. Ez forms 2013 IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Ez forms 2013 Itemized deductions on separate returns, Itemized deductions. Ez forms 2013 ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Ez forms 2013 Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Ez forms 2013 Change to separate return, Separate returns after joint return. Ez forms 2013 Divorced taxpayers, Divorced taxpayers. Ez forms 2013 Exemption for spouse, Joint return. Ez forms 2013 Joint and individual liability, Joint and individual liability. Ez forms 2013 Relief from joint liability, Relief from joint liability. Ez forms 2013 Signing, Signing a joint return. Ez forms 2013 Jointly-owned home Alimony payments for, Payments for jointly-owned home. Ez forms 2013 Expenses for, as alimony (Table 4), Table 4. Ez forms 2013 Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Ez forms 2013 K Kidnapped child Head of household status and, Kidnapped child. Ez forms 2013 L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Ez forms 2013 M Marital community, ending, Ending the Marital Community Marital status, Marital status. Ez forms 2013 Married persons, Married persons. Ez forms 2013 Medical savings accounts (MSAs), Archer medical savings account (MSA). Ez forms 2013 Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Ez forms 2013 MSAs (Medical savings accounts), Archer medical savings account (MSA). Ez forms 2013 N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Ez forms 2013 Nonresident aliens Joint returns, Nonresident alien. Ez forms 2013 Withholding, Withholding on nonresident aliens. Ez forms 2013 P Parent Head of household, claim for, Special rule for parent. Ez forms 2013 Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Ez forms 2013 Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Ez forms 2013 , Benefits paid to a spouse or former spouse. Ez forms 2013 Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Ez forms 2013 Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Ez forms 2013 Table 2, Table 2. Ez forms 2013 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Ez forms 2013 Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Ez forms 2013 Spouse's debts, applied to, Tax refund applied to spouse's debts. Ez forms 2013 Release of exemption to noncustodial parent, Written declaration. Ez forms 2013 Revocation, Revocation of release of claim to an exemption. Ez forms 2013 Relief from joint liability, Reminders, Relief from joint liability. Ez forms 2013 Relief from separate return liability Community income, Relief from liability arising from community property law. Ez forms 2013 Reporting requirements Alimony received, Reporting alimony received. Ez forms 2013 Returns Amended return required, Unmarried persons. Ez forms 2013 Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Ez forms 2013 S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Ez forms 2013 Separate maintenance decrees, Unmarried persons. Ez forms 2013 , Divorce or separation instrument. Ez forms 2013 , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Ez forms 2013 Community or separate income, Community or separate income. Ez forms 2013 Exemption for spouse, Separate return. Ez forms 2013 Itemized deductions, Itemized deductions. Ez forms 2013 Relief from liability, Relief from liability arising from community property law. Ez forms 2013 Separate liability, Separate liability. Ez forms 2013 Tax consequences, Separate returns may give you a higher tax. Ez forms 2013 Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Ez forms 2013 Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Ez forms 2013 Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Ez forms 2013 Spouse Defined for purposes of alimony, Spouse or former spouse. Ez forms 2013 Refund applied to debts, Tax refund applied to spouse's debts. Ez forms 2013 Statute of limitations Amended return, Unmarried persons. Ez forms 2013 Injured spouse allocation, Injured spouse. Ez forms 2013 T Tables and figures Exemption for dependents (Table 3), Table 3. Ez forms 2013 Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Ez forms 2013 Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Ez forms 2013 Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Ez forms 2013 Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Ez forms 2013 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Ez forms 2013 Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Ez forms 2013 Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Ez forms 2013 , Payments to a third party. Ez forms 2013 Property settlements, transfers to, Transfers to third parties. Ez forms 2013 Tiebreaker rules, Tiebreaker rules. Ez forms 2013 TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Ez forms 2013 Unmarried persons, Unmarried persons. Ez forms 2013 W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Ez forms 2013 Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Ez forms 2013 Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Examinations and Enforcement

EP Examinations is responsible for overseeing compliance with the retirement plan provisions of the Internal Revenue Code, including the protection of plan assets and of the interests/rights of participants. This is accomplished by conducting examinations to analyze operational features of retirement plans. A centralized examination case selection and review process is used to enhance consistency of enforcement activities and to focus resources on the areas of highest noncompliance.


Priorities and Goals
Critical priorities vital to the success of Employee Plans Examinations.

Articles by the Director of Examinations
Insights on retirement plan topics uncovered during audits.

Internal Controls Protect Your Retirement Plan
Review procedures to help you find and prevent mistakes in administering your plan

EP Abusive Tax Transactions
Abusive tax avoidance transactions involving employee plans are beginning to surface and are growing in number. Left unchallenged, transactions such as these undermine the confidence in our voluntary tax system.

International Issues Affecting Retirement Plans
International issues, including international tax compliance by large corporations and high-wealth individuals, are an IRS-wide priority. The Office of Employee Plans is focused on addressing existing abuse and preventing abuse going forward.

Employee Plans Compliance Unit (EPCU)
Did you receive a letter from this Unit? Will you be getting a letter soon? Go here to get more information.

EP Examination Projects
Results from various examination projects, including listings of most frequent errors and tips on how to avoid these errors.

EP Compliance Trends & Tips
Results and findings from past and current EP examinations that identify compliance risks and recurring plan issues.

Compliance Programs/Initiatives
Plan specialty (403(b)/457, 401(k), multiemployer), large employer plans and Employee Plans Compliance Unit (EPCU) activities.

Audit Closing Agreement Program
The Employee Plans Compliance Resolution System (EPCRS) is a comprehensive system of correction programs established by the IRS that enable sponsors of retirement plans that have experienced compliance violations to preserve the tax benefits of their plans. If plan errors are found during an EP examination, help is available through the Audit Closing Agreement Program (Audit CAP). For plan errors that are found prior to examination notification, possible alternates to Audit CAP are Self-Correction Program (SCP) or the Voluntary Correction Program (VCP).

Technical/Procedural Guidelines for EP Examinations Employees
Locate Field Directives, Examination Guidelines, and other useful information.

EP Examination Process Guide
In response to the results of the Customer Satisfaction Surveys, EP Examinations developed the EP Examination Process Guide to help customers through the examination process. The guide clarifies the various steps in the examination process and introduces available resources.

Form 5500 Corner
Filing tips and updates, notices, and other helpful materials to assist you in preparing your Form 5500 returns.

Form 5330 Corner
Filing tips and updates, notices, and other helpful materials to assist you in preparing your Form 5330 returns.

Communications With EP Customers
Interviews, outreach presentations, newsletters and other important communications.

EP Examinations Office Structure/Contacts
The organizational structure and contacts for the IRS Office of EP Examinations.

Page Last Reviewed or Updated: 20-Mar-2014

The Ez Forms 2013

Ez forms 2013 Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Ez forms 2013  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. Ez forms 2013 The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Ez forms 2013 ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Ez forms 2013 R. Ez forms 2013 B. Ez forms 2013 553. Ez forms 2013 Prop. Ez forms 2013 Regs. Ez forms 2013 on Good Faith Determinations. Ez forms 2013 New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Ez forms 2013  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. Ez forms 2013 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. Ez forms 2013 See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Ez forms 2013 Reg. Ez forms 2013 38148. Ez forms 2013 On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Ez forms 2013 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. Ez forms 2013 See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Ez forms 2013 Reg. Ez forms 2013 20,523. Ez forms 2013 Timing of when an Organization is exempt for Federal Tax Purposes. Ez forms 2013  As noted in section 2. Ez forms 2013 03(4) of Revenue Procedure 2013-9, 2013-2 I. Ez forms 2013 R. Ez forms 2013 B. Ez forms 2013 267, the provisions in section 11. Ez forms 2013 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. Ez forms 2013 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. Ez forms 2013 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. Ez forms 2013 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. Ez forms 2013 Section 11. Ez forms 2013 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. Ez forms 2013 Exempt Organizations Select Check. Ez forms 2013  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. Ez forms 2013 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). Ez forms 2013 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. Ez forms 2013 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). Ez forms 2013 Have filed a Form 990-N (e-Postcard) annual electronic notice. Ez forms 2013  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. Ez forms 2013 See also Revenue Procedure 2011-33, 2011-25 I. Ez forms 2013 R. Ez forms 2013 B. Ez forms 2013 887. Ez forms 2013 Future developments. Ez forms 2013 . Ez forms 2013  The IRS has created a page on IRS. Ez forms 2013 gov for information about Publication 557, at www. Ez forms 2013 irs. Ez forms 2013 gov/pub557. Ez forms 2013 Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Ez forms 2013 Reminders The Patient Protection and Affordable Care Act (ACA). Ez forms 2013   The ACA added several new laws. Ez forms 2013 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. Ez forms 2013 For more information, go to IRS. Ez forms 2013 gov and select Affordable Care Act Tax Provisions. Ez forms 2013 Electronic filing requirement for large organizations. Ez forms 2013  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. Ez forms 2013 For more information, go to e-file for Charities and Non-Profits. Ez forms 2013 Section 501(c)(15) gross receipts. Ez forms 2013   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Ez forms 2013 See Notice 2006-42, 2006-19 I. Ez forms 2013 R. Ez forms 2013 B. Ez forms 2013 878, Notice 2006-42. Ez forms 2013 Prohibited tax shelter transactions. Ez forms 2013  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Ez forms 2013 See T. Ez forms 2013 D. Ez forms 2013 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Ez forms 2013 R. Ez forms 2013 B. Ez forms 2013 242. Ez forms 2013 See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Ez forms 2013 Pension Protection Act of 2006 tax changes. Ez forms 2013  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Ez forms 2013 Unless otherwise noted, most of the changes became effective on August 17, 2006. Ez forms 2013 For key provisions, go to The Pension Protection Act of 2006. Ez forms 2013 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. Ez forms 2013 There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Ez forms 2013 There are additional standards for credit counseling organizations. Ez forms 2013 The definition of convention or association of churches has been modified. Ez forms 2013 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. Ez forms 2013 The requirements of disclosure to state officials relating to exempt organizations has been modified. Ez forms 2013 There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Ez forms 2013 There are new excise taxes on prohibited tax shelter transactions. Ez forms 2013 There is a modification of recordkeeping requirements for certain charitable contributions. Ez forms 2013 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). Ez forms 2013 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. Ez forms 2013 To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Ez forms 2013 Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Ez forms 2013 Section 501(c) organizations are covered in this publication. Ez forms 2013 Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Ez forms 2013 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. Ez forms 2013 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. Ez forms 2013 Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Ez forms 2013 Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Ez forms 2013 Organizations not discussed in this publication. Ez forms 2013   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Ez forms 2013 These organizations (and the Code sections that apply to them) are as follows. Ez forms 2013 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. Ez forms 2013   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. Ez forms 2013 If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Ez forms 2013 For telephone assistance, call 1-877-829-5500. Ez forms 2013   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Ez forms 2013 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. Ez forms 2013 Organization Reference Chart. Ez forms 2013   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Ez forms 2013 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. Ez forms 2013 It also describes each type of qualifying organization and the general nature of its activities. Ez forms 2013   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Ez forms 2013 Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Ez forms 2013 Check the IRS website, IRS. Ez forms 2013 gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Ez forms 2013 irs. Ez forms 2013 gov/charities/index. Ez forms 2013 html. Ez forms 2013 Comments and suggestions. Ez forms 2013   We welcome your comments about this publication and your suggestions for future editions. Ez forms 2013   You can e-mail us while visiting our website at IRS. Ez forms 2013 gov. Ez forms 2013   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Ez forms 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Ez forms 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ez forms 2013   If you wish telephone assistance, please call 1-877-829-5500. Ez forms 2013 This toll-free telephone service is available Monday through Friday. Ez forms 2013 Prev  Up  Next   Home   More Online Publications