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File State Tax
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File State Tax
File state tax Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). File state tax Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. File state tax To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. File state tax Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. File state tax Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. File state tax To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. File state tax Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. File state tax The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. File state tax Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. File state tax It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. File state tax A periodic review is made to determine whether any additions, deletions, or revisions are needed. File state tax Some of the terms listed are identified by the abbreviation “P. File state tax R. File state tax ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. File state tax Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. File state tax , N. File state tax W. File state tax , IR-6102 Washington, DC 20224 or electronically to: vto@irs. File state tax gov Prev Up Next Home More Online Publications
Understanding Your CP255 Notice
We need information to complete the termination of your private foundation status.
What you need to do
- Complete Form 8940, Request for Miscellaneous Determination Under Section 507, 509(a), 4940, 4942, 4945, and 6033 of the Internal Revenue Code.
- Return the completed form to us by the date indicated in your notice.
You may want to
Review the termination procedures for Private Foundations in Publication 4779, Facts about Terminating or Merging Your Exempt Organization.
Answers to Common Questions
Which organizations must file a Form 990-PF?
Form 990-PF must be filed by:
- Exempt private foundations (section 6033(a), (b), and (c))
- Taxable private foundations (section 6033(d))
- Organizations that agree to private foundation status and their applications for exempt status are pending on the due date for filing
- Organizations that made an election under section 41(e)(6)
- Foundations that are making a section 507 termination
- Section 4947(a)(1) nonexempt charitable trusts treated as private foundations (section 6033(d))
When is Form 990-PF due?
Form 990-PF is due by the 15th day of the 5th month following the close of the foundation's accounting period. For a calendar year taxpayer, Form 990-PF is due on May 15 of the following year. If any due date falls on a Saturday, Sunday, or legal holiday, the foundation can file the return on the next business day.
Can I get help over the phone?
If you have questions or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7 a.m. to 7 p.m. CT.
Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits or Tax Information for Private Foundations.
Tips for next year
Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.
Understanding your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP255, Page 1
Page Last Reviewed or Updated: 09-Dec-2013
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The File State Tax
File state tax Publication 570 - Additional Material Table of Contents This image is too large to be displayed in the current screen. File state tax Please click the link to view the image. File state tax Tax Publications for Business Taxpayers Prev Up Next Home More Online Publications