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File an amendment Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). File an amendment Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. File an amendment To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. File an amendment Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. File an amendment Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. File an amendment To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. File an amendment Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. File an amendment The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. File an amendment Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. File an amendment It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. File an amendment A periodic review is made to determine whether any additions, deletions, or revisions are needed. File an amendment Some of the terms listed are identified by the abbreviation “P. File an amendment R. File an amendment ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. File an amendment Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. File an amendment , N. File an amendment W. File an amendment , IR-6102 Washington, DC 20224 or electronically to: vto@irs. File an amendment gov Prev  Up  Next   Home   More Online Publications
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File an amendment Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. File an amendment  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. File an amendment The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. File an amendment ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. File an amendment R. File an amendment B. File an amendment 553. File an amendment Prop. File an amendment Regs. File an amendment on Good Faith Determinations. File an amendment New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. File an amendment  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. File an amendment 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. File an amendment See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. File an amendment Reg. File an amendment 38148. File an amendment On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. File an amendment 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. File an amendment See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. File an amendment Reg. File an amendment 20,523. File an amendment Timing of when an Organization is exempt for Federal Tax Purposes. File an amendment  As noted in section 2. File an amendment 03(4) of Revenue Procedure 2013-9, 2013-2 I. File an amendment R. File an amendment B. File an amendment 267, the provisions in section 11. File an amendment 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. File an amendment 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. File an amendment 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. File an amendment 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. File an amendment Section 11. File an amendment 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. File an amendment Exempt Organizations Select Check. File an amendment  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. File an amendment 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). File an amendment 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. File an amendment 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). File an amendment Have filed a Form 990-N (e-Postcard) annual electronic notice. File an amendment  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. File an amendment See also Revenue Procedure 2011-33, 2011-25 I. File an amendment R. File an amendment B. File an amendment 887. File an amendment Future developments. File an amendment . File an amendment  The IRS has created a page on IRS. File an amendment gov for information about Publication 557, at www. File an amendment irs. File an amendment gov/pub557. File an amendment Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. File an amendment Reminders The Patient Protection and Affordable Care Act (ACA). File an amendment   The ACA added several new laws. File an amendment 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. File an amendment For more information, go to IRS. File an amendment gov and select Affordable Care Act Tax Provisions. File an amendment Electronic filing requirement for large organizations. File an amendment  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. File an amendment For more information, go to e-file for Charities and Non-Profits. File an amendment Section 501(c)(15) gross receipts. File an amendment   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. File an amendment See Notice 2006-42, 2006-19 I. File an amendment R. File an amendment B. File an amendment 878, Notice 2006-42. File an amendment Prohibited tax shelter transactions. File an amendment  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. File an amendment See T. File an amendment D. File an amendment 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. File an amendment R. File an amendment B. File an amendment 242. File an amendment See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. File an amendment Pension Protection Act of 2006 tax changes. File an amendment  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. File an amendment Unless otherwise noted, most of the changes became effective on August 17, 2006. File an amendment For key provisions, go to The Pension Protection Act of 2006. File an amendment 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. File an amendment There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. File an amendment There are additional standards for credit counseling organizations. File an amendment The definition of convention or association of churches has been modified. File an amendment 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. File an amendment The requirements of disclosure to state officials relating to exempt organizations has been modified. File an amendment There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. File an amendment There are new excise taxes on prohibited tax shelter transactions. File an amendment There is a modification of recordkeeping requirements for certain charitable contributions. File an amendment 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). File an amendment 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. File an amendment To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. File an amendment Organizations that are exempt under section 501(a) include those organizations described in section 501(c). File an amendment Section 501(c) organizations are covered in this publication. File an amendment Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. File an amendment 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. File an amendment 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. File an amendment Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). File an amendment Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. File an amendment Organizations not discussed in this publication. File an amendment   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. File an amendment These organizations (and the Code sections that apply to them) are as follows. File an amendment 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. File an amendment   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. File an amendment If you think your organization falls within one of these categories, contact the IRS for any additional information you need. File an amendment For telephone assistance, call 1-877-829-5500. File an amendment   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. File an amendment 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. File an amendment Organization Reference Chart. File an amendment   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. File an amendment 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. File an amendment It also describes each type of qualifying organization and the general nature of its activities. File an amendment   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. File an amendment Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. File an amendment Check the IRS website, IRS. File an amendment gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. File an amendment irs. File an amendment gov/charities/index. File an amendment html. File an amendment Comments and suggestions. File an amendment   We welcome your comments about this publication and your suggestions for future editions. File an amendment   You can e-mail us while visiting our website at IRS. File an amendment gov. File an amendment   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File an amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File an amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File an amendment   If you wish telephone assistance, please call 1-877-829-5500. File an amendment This toll-free telephone service is available Monday through Friday. File an amendment Prev  Up  Next   Home   More Online Publications