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File state tax returns free 11. File state tax returns free   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. File state tax returns free Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. File state tax returns free Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). File state tax returns free Cómo declarar los beneficios sujetos a impuestos. File state tax returns free Cómo tratar reintegros superiores a los beneficios recibidos durante el año. File state tax returns free Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. File state tax returns free Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. File state tax returns free Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. File state tax returns free Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. File state tax returns free Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. File state tax returns free Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. File state tax returns free Tal vez reciba más de uno de estos formularios para el mismo año. File state tax returns free Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. File state tax returns free Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. File state tax returns free Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. File state tax returns free Lo que no cubre este capítulo. File state tax returns free   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. File state tax returns free Beneficios de nivel 2. File state tax returns free Beneficios dobles adquiridos. File state tax returns free Beneficios suplementarios de anualidad. File state tax returns free Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. File state tax returns free   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. File state tax returns free Para información sobre estos beneficios, vea la Publicación 519, U. File state tax returns free S. File state tax returns free Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. File state tax returns free   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. File state tax returns free Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. File state tax returns free Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. File state tax returns free Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. File state tax returns free Beneficios por hijos. File state tax returns free   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. File state tax returns free Vea A quién se le cobran impuestos , más adelante. File state tax returns free Cómo calcular el ingreso total. File state tax returns free   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. File state tax returns free Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. File state tax returns free    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. File state tax returns free Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. File state tax returns free    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. File state tax returns free Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. File state tax returns free Cantidad base. File state tax returns free   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. File state tax returns free Hoja de Trabajo 11-1. File state tax returns free    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. File state tax returns free Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. File state tax returns free Hoja de Trabajo 11-1. File state tax returns free Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. File state tax returns free Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. File state tax returns free Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. File state tax returns free Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. File state tax returns free A. File state tax returns free   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. File state tax returns free B. File state tax returns free Anote la mitad de la cantidad de la línea A B. File state tax returns free   C. File state tax returns free Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. File state tax returns free   D. File state tax returns free Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . File state tax returns free D. File state tax returns free   E. File state tax returns free Sume las líneas B, C y D E. File state tax returns free   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. File state tax returns free Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. File state tax returns free Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. File state tax returns free Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). File state tax returns free Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. File state tax returns free Ejemplo. File state tax returns free Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. File state tax returns free En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. File state tax returns free Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. File state tax returns free Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. File state tax returns free No tuvo ningún ingreso de intereses exentos de impuestos. File state tax returns free Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. File state tax returns free Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. File state tax returns free Hoja de Trabajo 11-1 completada. File state tax returns free Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. File state tax returns free Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. File state tax returns free Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. File state tax returns free Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. File state tax returns free A. File state tax returns free $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. File state tax returns free B. File state tax returns free Anote la mitad de la cantidad de la línea A B. File state tax returns free 5,500 C. File state tax returns free Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. File state tax returns free 23,300 D. File state tax returns free Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). File state tax returns free D. File state tax returns free -0- E. File state tax returns free Sume las líneas B, C y D E. File state tax returns free $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. File state tax returns free Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. File state tax returns free Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. File state tax returns free Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). File state tax returns free Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. File state tax returns free A quién se le cobran impuestos. File state tax returns free   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. File state tax returns free Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. File state tax returns free La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. File state tax returns free Reintegro de beneficios. File state tax returns free   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. File state tax returns free No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. File state tax returns free Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. File state tax returns free   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. File state tax returns free Los reintegros aparecen en el recuadro 4. File state tax returns free La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). File state tax returns free Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. File state tax returns free Retención de impuestos e impuesto estimado. File state tax returns free   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. File state tax returns free Si opta por hacerlo, tiene que completar un Formulario W-4V. File state tax returns free   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. File state tax returns free Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. File state tax returns free Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. File state tax returns free No puede usar el Formulario 1040EZ. File state tax returns free Cómo hacer la declaración en el Formulario 1040. File state tax returns free   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. File state tax returns free Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. File state tax returns free Cómo hacer la declaración en el Formulario 1040A. File state tax returns free   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. File state tax returns free Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. File state tax returns free Beneficios no sujetos a impuestos. File state tax returns free   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. File state tax returns free Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File state tax returns free Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File state tax returns free Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File state tax returns free ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. File state tax returns free Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. File state tax returns free Máxima parte sujeta a impuestos. File state tax returns free   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. File state tax returns free Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). File state tax returns free Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. File state tax returns free Qué hoja de trabajo debe usar. File state tax returns free   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. File state tax returns free Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. File state tax returns free En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. File state tax returns free La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. File state tax returns free En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. File state tax returns free Recibió un pago de suma global por un año anterior. File state tax returns free En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. File state tax returns free Consulte Elección de suma global , tema que aparece a continuación. File state tax returns free Elección de suma global. File state tax returns free   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. File state tax returns free    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. File state tax returns free Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. File state tax returns free   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. File state tax returns free Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. File state tax returns free Puede optar por este método si eso reduce los beneficios sujetos a impuestos. File state tax returns free Cómo elegir su opción. File state tax returns free   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. File state tax returns free Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. File state tax returns free    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. File state tax returns free No presente una declaración enmendada del año anterior. File state tax returns free Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. File state tax returns free Ejemplo 1. File state tax returns free Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. File state tax returns free Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. File state tax returns free El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. File state tax returns free Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. File state tax returns free Hoja de Trabajo 1 completada. File state tax returns free Cómo Calcular los Beneficios Sujetos a Impuestos 1. File state tax returns free Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. File state tax returns free Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File state tax returns free $5,980 2. File state tax returns free Anote la mitad de la línea 1. File state tax returns free 2,990 3. File state tax returns free Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. File state tax returns free     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. File state tax returns free Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. File state tax returns free -0- 5. File state tax returns free Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . File state tax returns free . File state tax returns free -0- 6. File state tax returns free Sume las líneas 2, 3, 4 y 5 31,980 7. File state tax returns free Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. File state tax returns free     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. File state tax returns free -0- 8. File state tax returns free ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. File state tax returns free Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. File state tax returns free Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File state tax returns free   Sí. File state tax returns free Reste la línea 7 de la línea 6 31,980 9. File state tax returns free Si es: Casado que presenta una declaración conjunta, anote $32,000. File state tax returns free Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. File state tax returns free 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. File state tax returns free 85) y anote el resultado en la línea 17. File state tax returns free Luego, pase a la línea 18. File state tax returns free   10. File state tax returns free ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. File state tax returns free Ninguna parte de los beneficios está sujeta a impuestos. File state tax returns free Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File state tax returns free Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. File state tax returns free     Sí. File state tax returns free Reste la línea 9 de la línea 8 6,980 11. File state tax returns free Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. File state tax returns free 9,000 12. File state tax returns free Reste la línea 11 de la línea 10. File state tax returns free Si el resultado es cero o menos, anote “-0-”. File state tax returns free -0- 13. File state tax returns free De las líneas 10 y 11, anote la que sea menor 6,980 14. File state tax returns free Anote la mitad de la línea 13. File state tax returns free 3,490 15. File state tax returns free De las líneas 2 y 14, anote la que sea menor 2,990 16. File state tax returns free Multiplique la línea 12 por 85% (0. File state tax returns free 85). File state tax returns free Si la línea 12 es cero, anote “-0-”. File state tax returns free -0- 17. File state tax returns free Sume las líneas 15 y 16. File state tax returns free 2,990 18. File state tax returns free Multiplique la línea 1 por 85% (0. File state tax returns free 85). File state tax returns free 5,083 19. File state tax returns free Beneficios sujetos a impuestos. File state tax returns free De las líneas 17 y 18, anote la que sea menor. File state tax returns free Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. File state tax returns free $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. File state tax returns free En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. File state tax returns free En la línea 20b, anota beneficios sujetos a impuestos de $2,990. File state tax returns free   Ejemplo 2. File state tax returns free Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. File state tax returns free Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. File state tax returns free Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. File state tax returns free Alicia trabajó durante el año y tuvo un salario de $14,000. File state tax returns free Ella efectuó un pago deducible a su arreglo IRA de $1,000. File state tax returns free Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. File state tax returns free Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. File state tax returns free Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. File state tax returns free En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. File state tax returns free Hoja de Trabajo 1 completada. File state tax returns free Cómo Calcular los Beneficios Sujetos a Impuestos 1. File state tax returns free Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. File state tax returns free Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File state tax returns free $5,600 2. File state tax returns free Anote la mitad de la línea 1. File state tax returns free 2,800 3. File state tax returns free Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. File state tax returns free     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. File state tax returns free Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. File state tax returns free -0- 5. File state tax returns free Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. File state tax returns free Sume las líneas 2, 3, 4 y 5 32,550 7. File state tax returns free Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. File state tax returns free     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. File state tax returns free 1,000 8. File state tax returns free ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. File state tax returns free Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. File state tax returns free Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File state tax returns free   Sí. File state tax returns free Reste la línea 7 de la línea 6 31,550 9. File state tax returns free Si es: Casado que presenta una declaración conjunta, anote $32,000. File state tax returns free Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. File state tax returns free 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. File state tax returns free 85) y anote el resultado en la línea 17. File state tax returns free Luego, pase a la línea 18. File state tax returns free   10. File state tax returns free ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. File state tax returns free Ninguna parte de los beneficios está sujeta a impuestos. File state tax returns free Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File state tax returns free Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. File state tax returns free     Sí. File state tax returns free Reste la línea 9 de la línea 8   11. File state tax returns free Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. File state tax returns free   12. File state tax returns free Reste la línea 11 de la línea 10. File state tax returns free Si el resultado es cero o menos, anote “-0-”. File state tax returns free   13. File state tax returns free De las líneas 10 y 11, anote la que sea menor   14. File state tax returns free Anote la mitad de la línea 13. File state tax returns free   15. File state tax returns free De las líneas 2 y 14, anote la que sea menor   16. File state tax returns free Multiplique la línea 12 por 85% (0. File state tax returns free 85). File state tax returns free Si la línea 12 es cero, anote “-0-”. File state tax returns free   17. File state tax returns free Sume las líneas 15 y 16. File state tax returns free   18. File state tax returns free Multiplique la línea 1 por 85% (0. File state tax returns free 85). File state tax returns free   19. File state tax returns free Beneficios sujetos a impuestos. File state tax returns free De las líneas 17 y 18, anote la que sea menor. File state tax returns free Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. File state tax returns free   Ejemplo 3. File state tax returns free José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. File state tax returns free José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. File state tax returns free El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. File state tax returns free Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. File state tax returns free Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. File state tax returns free Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. File state tax returns free Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. File state tax returns free Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. File state tax returns free En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). File state tax returns free Hoja de Trabajo 1 completada. File state tax returns free Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File state tax returns free • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). File state tax returns free Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. File state tax returns free Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . File state tax returns free • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. File state tax returns free S. File state tax returns free Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. File state tax returns free En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. File state tax returns free       1. File state tax returns free Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. File state tax returns free Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File state tax returns free $10,000 2. File state tax returns free Anote la mitad de la línea 1. File state tax returns free 5,000 3. File state tax returns free Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. File state tax returns free     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. File state tax returns free Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. File state tax returns free -0- 5. File state tax returns free Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . File state tax returns free . File state tax returns free -0- 6. File state tax returns free Sume las líneas 2, 3, 4 y 5 45,500 7. File state tax returns free Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. File state tax returns free     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. File state tax returns free -0- 8. File state tax returns free ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. File state tax returns free Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. File state tax returns free Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File state tax returns free   Sí. File state tax returns free Reste la línea 7 de la línea 6 45,500 9. File state tax returns free Si es: Casado que presenta una declaración conjunta, anote $32,000. File state tax returns free Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. File state tax returns free 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. File state tax returns free 85) y anote el resultado en la línea 17. File state tax returns free Luego, pase a la línea 18. File state tax returns free   10. File state tax returns free ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. File state tax returns free Ninguna parte de los beneficios está sujeta a impuestos. File state tax returns free Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File state tax returns free Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. File state tax returns free     Sí. File state tax returns free Reste la línea 9 de la línea 8 13,500 11. File state tax returns free Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. File state tax returns free 12,000 12. File state tax returns free Reste la línea 11 de la línea 10. File state tax returns free Si el resultado es cero o menos, anote “-0-”. File state tax returns free 1,500 13. File state tax returns free De las líneas 10 y 11, anote la que sea menor 12,000 14. File state tax returns free Anote la mitad de la línea 13. File state tax returns free 6,000 15. File state tax returns free De las líneas 2 y 14, anote la que sea menor 5,000 16. File state tax returns free Multiplique la línea 12 por 85% (0. File state tax returns free 85). File state tax returns free Si la línea 12 es cero, anote “-0-”. File state tax returns free 1,275 17. File state tax returns free Sume las líneas 15 y 16. File state tax returns free 6,275 18. File state tax returns free Multiplique la línea 1 por 85% (0. File state tax returns free 85). File state tax returns free 8,500 19. File state tax returns free Beneficios sujetos a impuestos. File state tax returns free De las líneas 17 y 18, anote la que sea menor. File state tax returns free Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. File state tax returns free $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. File state tax returns free José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. File state tax returns free Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. File state tax returns free Pagos por incapacidad. File state tax returns free   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. File state tax returns free Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. File state tax returns free Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. File state tax returns free Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. File state tax returns free Gastos por asuntos legales. File state tax returns free   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. File state tax returns free   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). File state tax returns free Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. File state tax returns free Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. File state tax returns free No use una hoja de trabajo en este caso. File state tax returns free Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. File state tax returns free Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. File state tax returns free Declaración conjunta. File state tax returns free   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. File state tax returns free Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. File state tax returns free Ejemplo. File state tax returns free Juan y María presentan una declaración conjunta para el año 2013. File state tax returns free Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. File state tax returns free María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). File state tax returns free Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. File state tax returns free Reintegro de beneficios recibidos en un año anterior. File state tax returns free   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. File state tax returns free Deducción de $3,000 o menos. File state tax returns free   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. File state tax returns free Reclámela en la línea 23 del Anexo A (Formulario 1040). File state tax returns free Deducción de más de $3,000. File state tax returns free    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. File state tax returns free Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. File state tax returns free Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. File state tax returns free Luego, vuelva a calcular el impuesto para ese año. File state tax returns free Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. File state tax returns free Reste el resultado del apartado (c) del resultado del apartado (a). File state tax returns free Compare el impuesto calculado con los métodos (1) y (2). File state tax returns free Su impuesto para el año 2013 es la menor de las dos cantidades. File state tax returns free Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). File state tax returns free Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. File state tax returns free Marque el recuadro d y escriba “ I. File state tax returns free R. File state tax returns free C. File state tax returns free 1341 ” en el espacio al lado de ese recuadro. File state tax returns free Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). File state tax returns free Prev  Up  Next   Home   More Online Publications
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IRS Releases FY 2013 Data Book

 

IR-2014-34, March 21, 2014

WASHINGTON — The Internal Revenue Service today released the 2013 IRS Data Book, a snapshot of agency activities for the fiscal year.

The report describes activities conducted by the IRS from Oct. 1, 2012, to Sept. 30, 2013, and includes information about returns filed, taxes collected, enforcement, taxpayer assistance and the IRS budget and workforce, among others.

During fiscal year 2013, the IRS collected almost $2.9 trillion in federal revenue and processed 240 million returns, of which 151 million were filed electronically. Out of the 146 million individual income tax returns filed, almost 83 percent were e-filed. More than 118 million individual income tax return filers received a tax refund, which totaled almost $312.8 billion. On average, the IRS spent 41 cents to collect $100 in tax revenue during the fiscal year, matching low-cost results for 2008 and 2001.

The IRS examined just under one percent of all tax returns filed and about one percent of all individual income tax returns during fiscal year 2013. Of the 1.4 million individual tax returns examined, over 39,000 resulted in additional refunds. The IRS provided taxpayer assistance through 456 million visits to IRS.gov and assisted almost 91 million taxpayers through its toll-free telephone helpline or at walk-in sites.

An electronic version of the 2013 Data Book can be found on the Tax Stats page of IRS.gov.

Printed copies of the IRS Data Book, Publication 55B, will be available by mid-April 2014 from the U.S. Government Printing Office. To obtain a copy, write to the Superintendent of Documents, P.O. Box 371954, Pittsburgh, PA 15250-7954, or call (202) 512-1800 for voicemail, or fax a request to (202) 512-2250.

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Page Last Reviewed or Updated: 21-Mar-2014

The File State Tax Returns Free

File state tax returns free 1. File state tax returns free   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. File state tax returns free For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. File state tax returns free If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. File state tax returns free Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. File state tax returns free Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. File state tax returns free Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. File state tax returns free Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. File state tax returns free 3. File state tax returns free If your organization is a central organization with exempt status, see Group Exemption Letter , later. File state tax returns free All applications must be signed by an authorized individual. File state tax returns free Form 1023, Application for Recognition of Exemption. File state tax returns free   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. File state tax returns free Form 1024, Application for Recognition of Exemption Under Section 501(a). File state tax returns free    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. File state tax returns free , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. File state tax returns free , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. File state tax returns free of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. File state tax returns free  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. File state tax returns free Letter application. File state tax returns free   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. File state tax returns free See Required Inclusions for the information to include with the letter application. File state tax returns free Form 1028. File state tax returns free   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. File state tax returns free You must also submit Form 8718. File state tax returns free Form 8871. File state tax returns free    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. File state tax returns free See Political Organization Income Tax Return , later. File state tax returns free    Some organizations do not have to use specific application forms. File state tax returns free The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. File state tax returns free It is also shown in the Organization Reference Chart, later. File state tax returns free Power of attorney. File state tax returns free   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. File state tax returns free The power of attorney must specifically authorize an individual to represent your organization. File state tax returns free You cannot name an organization, firm, etc. File state tax returns free as your representative. File state tax returns free Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. File state tax returns free The categories of individuals who can represent you before the IRS are listed on the form. File state tax returns free Non-exemption for terrorist organizations. File state tax returns free   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. File state tax returns free User fee. File state tax returns free   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. File state tax returns free If you are filing Form 1023, user fee information is included in Part XI. File state tax returns free If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. File state tax returns free and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. File state tax returns free Your payment must accompany your request. File state tax returns free The IRS will not process a request unless the fee has been paid. File state tax returns free    For the current user fee amount and processing time for applications go to IRS. File state tax returns free gov and select “Charities and Non-Profits” from the buttons near the top. File state tax returns free Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. File state tax returns free You can also call 1-877-829-5500. File state tax returns free Required Inclusions Employer identification number (EIN). File state tax returns free   Every exempt organization must have an EIN, whether or not it has any employees. File state tax returns free An EIN is required before an exemption application is submitted. File state tax returns free Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. File state tax returns free The EIN is issued immediately once the application information is validated. File state tax returns free By telephone at 1-800-829-4933, from 7:00 a. File state tax returns free m. File state tax returns free to 7:00 p. File state tax returns free m. File state tax returns free local time, Monday through Friday. File state tax returns free The EIN is provided over the phone to an authorized individual. File state tax returns free By mailing or faxing Form SS-4, Application for Employer Identification Number. File state tax returns free If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. File state tax returns free    Use only one method for each entity so you do not receive more than one EIN for an entity. File state tax returns free   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. File state tax returns free Organizing documents. File state tax returns free   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. File state tax returns free   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. File state tax returns free (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. File state tax returns free ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. File state tax returns free Bylaws. File state tax returns free   Bylaws alone are not organizing documents. File state tax returns free However, if your organization has adopted bylaws, include a current copy. File state tax returns free The bylaws need not be signed if submitted as an attachment. File state tax returns free   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. File state tax returns free    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). File state tax returns free Conformed copy. File state tax returns free   A conformed copy is a copy that agrees with the original and all amendments to it. File state tax returns free If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. File state tax returns free With either option, the officer must certify that the document is a complete and accurate copy of the original. File state tax returns free A certificate of incorporation should be approved and dated by an appropriate state official. File state tax returns free Attachments. File state tax returns free    When submitting attachments, every attachment should show your organization's name and EIN. File state tax returns free It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. File state tax returns free Original documents. File state tax returns free   Do not submit original documents because they become part of the IRS file and cannot be returned. File state tax returns free Description of activities. File state tax returns free   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. File state tax returns free When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. File state tax returns free   To determine the information you need to provide, you should study the part of this publication that applies to your organization. File state tax returns free The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. File state tax returns free   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. File state tax returns free   Your application should describe completely and in detail your past, present, and planned activities. File state tax returns free Financial data. File state tax returns free   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). File state tax returns free For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. File state tax returns free   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. File state tax returns free Exempt status established in application. File state tax returns free   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. File state tax returns free Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. File state tax returns free If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. File state tax returns free Incomplete application. File state tax returns free   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. File state tax returns free The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. File state tax returns free   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. File state tax returns free   Generally, the user fee will not be refunded if an incomplete application is filed. File state tax returns free   Additional information may be requested if necessary to clarify the nature of your organization. File state tax returns free Application made under wrong paragraph of section 501(c). File state tax returns free   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. File state tax returns free If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. File state tax returns free It must also supply any additional information required for the application under the new paragraph. File state tax returns free Different application form needed. File state tax returns free   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. File state tax returns free Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. File state tax returns free If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. File state tax returns free   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. File state tax returns free This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. File state tax returns free IRS responses. File state tax returns free   Organizations that submit a complete application will receive an acknowledgment from the IRS. File state tax returns free Others will receive a letter requesting more information or returning an incomplete application. File state tax returns free Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. File state tax returns free These letters will be sent out as soon as possible after receipt of the organization's application. File state tax returns free Withdrawal of application. File state tax returns free   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. File state tax returns free However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. File state tax returns free The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. File state tax returns free Requests for withholding of information from the public. File state tax returns free   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. File state tax returns free The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . File state tax returns free )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. File state tax returns free Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. File state tax returns free ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. File state tax returns free Be filed with the office where your organization files the documents in which the material to be withheld is contained. File state tax returns free Where to file. File state tax returns free   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). File state tax returns free    Form 8940, Request for Miscellaneous Determination. File state tax returns free You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. File state tax returns free Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. File state tax returns free See Form 8940 and instructions for more information. File state tax returns free Requests other than applications. File state tax returns free Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. File state tax returns free ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. File state tax returns free The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. File state tax returns free R. File state tax returns free B. File state tax returns free 237. File state tax returns free Referral to EO Technical. File state tax returns free   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. File state tax returns free EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. File state tax returns free An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. File state tax returns free If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. File state tax returns free Reminder. File state tax returns free   The law requires payment of a user fee for determination letter requests. File state tax returns free Go to IRS. File state tax returns free gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. File state tax returns free Payment must accompany each request. File state tax returns free Rulings and Determination Letters Elimination of the advance public charity status. File state tax returns free   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. File state tax returns free Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. File state tax returns free The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. File state tax returns free See Elimination of the Advance Ruling Process . File state tax returns free An organization must describe fully the activities in which it expects to engage. File state tax returns free This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. File state tax returns free When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. File state tax returns free Adverse determination. File state tax returns free   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. File state tax returns free An organization can appeal a proposed adverse ruling or determination letter. File state tax returns free See Appeal Procedures , later. File state tax returns free Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. File state tax returns free (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). File state tax returns free ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. File state tax returns free If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. File state tax returns free If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. File state tax returns free A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. File state tax returns free Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. File state tax returns free Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. File state tax returns free When revocation takes effect. File state tax returns free   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. File state tax returns free Material change in organization. File state tax returns free   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. File state tax returns free Relief from retroactivity. File state tax returns free   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. File state tax returns free For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. File state tax returns free R. File state tax returns free B. File state tax returns free 126, sec. File state tax returns free 13 (or later update). File state tax returns free Foundations. File state tax returns free   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. File state tax returns free Written notice. File state tax returns free   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. File state tax returns free   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. File state tax returns free The appeal procedures are discussed next. File state tax returns free Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. File state tax returns free This process does not apply to determinations issued by EO Technical. File state tax returns free Your organization must submit a statement of its views fully explaining its reasoning. File state tax returns free The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. File state tax returns free Representation. File state tax returns free   A principal officer or trustee can represent an organization at any level of appeal within the IRS. File state tax returns free Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. File state tax returns free   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. File state tax returns free Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. File state tax returns free These forms can be obtained from the IRS. File state tax returns free For more information, see Publication 947, Practice Before the IRS and Power of Attorney. File state tax returns free Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. File state tax returns free If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. File state tax returns free For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. File state tax returns free The appeal should include the following information. File state tax returns free The organization's name, address, daytime telephone number, and employer identification number. File state tax returns free A statement that the organization wants to protest the determination. File state tax returns free A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. File state tax returns free A statement of facts supporting the organization's position in any contested factual issue. File state tax returns free A statement outlining the law or other authority the organization is relying on. File state tax returns free A statement as to whether a conference at the Appeals Office is desired. File state tax returns free The statement of facts in item 4 must be declared true under penalties of perjury. File state tax returns free This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. File state tax returns free ”           Signature. File state tax returns free   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. File state tax returns free Be sure the appeal contains all of the information requested. File state tax returns free Incomplete appeals will be returned for completion. File state tax returns free If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. File state tax returns free The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. File state tax returns free An adverse decision can be appealed to the courts (discussed later). File state tax returns free The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. File state tax returns free If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. File state tax returns free Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. File state tax returns free EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. File state tax returns free Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. File state tax returns free The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). File state tax returns free In the case of a late-filed application, requesting relief under Regulations section 301. File state tax returns free 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). File state tax returns free The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. File state tax returns free Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. File state tax returns free The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. File state tax returns free An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. File state tax returns free 270-day period. File state tax returns free   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. File state tax returns free See Application Procedures , earlier, for information needed to complete Form 1023. File state tax returns free   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. File state tax returns free The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. File state tax returns free Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. File state tax returns free For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. File state tax returns free S. File state tax returns free District Court or the U. File state tax returns free S. File state tax returns free Court of Federal Claims. File state tax returns free Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. File state tax returns free For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. File state tax returns free In certain situations, your organization can file suit for a declaratory judgment in the U. File state tax returns free S. File state tax returns free District Court for the District of Columbia, the U. File state tax returns free S. File state tax returns free Court of Federal Claims, or the U. File state tax returns free S. File state tax returns free Tax Court. File state tax returns free This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. File state tax returns free However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. File state tax returns free Adverse notice of final determination. File state tax returns free   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. File state tax returns free Favorable court rulings - IRS procedure. File state tax returns free   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. File state tax returns free Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. File state tax returns free A central organization is an organization that has one or more subordinates under its general supervision or control. File state tax returns free A subordinate organization is a chapter, local, post, or unit of a central organization. File state tax returns free A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. File state tax returns free A subordinate organization may or may not be incorporated, but it must have an organizing document. File state tax returns free A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. File state tax returns free A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). File state tax returns free If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. File state tax returns free If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. File state tax returns free If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. File state tax returns free Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. File state tax returns free You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. File state tax returns free This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. File state tax returns free A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. File state tax returns free If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. File state tax returns free It need not forward documents already submitted. File state tax returns free However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. File state tax returns free Employer identification number. File state tax returns free   The central organization must have an EIN before it submits a completed exemption or group exemption application. File state tax returns free Each subordinate must have its own EIN, even if it has no employees. File state tax returns free When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. File state tax returns free Information required for subordinate organizations. File state tax returns free   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. File state tax returns free The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. File state tax returns free Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). File state tax returns free A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. File state tax returns free A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. File state tax returns free An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. File state tax returns free A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). File state tax returns free A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. File state tax returns free If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). File state tax returns free For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. File state tax returns free B. File state tax returns free 230 and Revenue Procedure 75-50, 1975-2 C. File state tax returns free B. File state tax returns free 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). File state tax returns free For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. File state tax returns free B. File state tax returns free 158, have been met. File state tax returns free A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. File state tax returns free A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. File state tax returns free New 501(c)(3) organizations that want to be included. File state tax returns free   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). File state tax returns free The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . File state tax returns free Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. File state tax returns free The continued existence of the central organization. File state tax returns free The continued qualification of the central organization for exemption under section 501(c). File state tax returns free The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). File state tax returns free The annual filing of an information return (Form 990, for example) by the central organization if required. File state tax returns free The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. File state tax returns free Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. File state tax returns free Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. File state tax returns free A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. File state tax returns free Subordinates that have changed their names or addresses during the year. File state tax returns free Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. File state tax returns free Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. File state tax returns free An annotated directory of subordinates will not be accepted for this purpose. File state tax returns free If there were none of the above changes, the central organization must submit a statement to that effect. File state tax returns free The same information about new subordinates that was required in the initial application for group exemption. File state tax returns free (This information is listed in items 1 through 10, under Information required for subordinate organizations. File state tax returns free , earlier. File state tax returns free ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. File state tax returns free The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. File state tax returns free Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. File state tax returns free When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. File state tax returns free However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. File state tax returns free The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. File state tax returns free Prev  Up  Next   Home   More Online Publications