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Filing 1040nr Online

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Filing 1040nr Online

Filing 1040nr online 1. Filing 1040nr online   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. Filing 1040nr online For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Filing 1040nr online If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Filing 1040nr online 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. Filing 1040nr online Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Filing 1040nr online Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Filing 1040nr online 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. Filing 1040nr online 3. Filing 1040nr online If your organization is a central organization with exempt status, see Group Exemption Letter , later. Filing 1040nr online All applications must be signed by an authorized individual. Filing 1040nr online Form 1023, Application for Recognition of Exemption. Filing 1040nr online   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. Filing 1040nr online Form 1024, Application for Recognition of Exemption Under Section 501(a). Filing 1040nr online    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. Filing 1040nr online , 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. Filing 1040nr online , 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. Filing 1040nr online of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Filing 1040nr online  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Filing 1040nr online Letter application. Filing 1040nr online   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. Filing 1040nr online See Required Inclusions for the information to include with the letter application. Filing 1040nr online Form 1028. Filing 1040nr online   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Filing 1040nr online You must also submit Form 8718. Filing 1040nr online Form 8871. Filing 1040nr online    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. Filing 1040nr online See Political Organization Income Tax Return , later. Filing 1040nr online    Some organizations do not have to use specific application forms. Filing 1040nr online The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Filing 1040nr online It is also shown in the Organization Reference Chart, later. Filing 1040nr online Power of attorney. Filing 1040nr online   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. Filing 1040nr online The power of attorney must specifically authorize an individual to represent your organization. Filing 1040nr online You cannot name an organization, firm, etc. Filing 1040nr online as your representative. Filing 1040nr online Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Filing 1040nr online The categories of individuals who can represent you before the IRS are listed on the form. Filing 1040nr online Non-exemption for terrorist organizations. Filing 1040nr online   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. Filing 1040nr online User fee. Filing 1040nr online   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Filing 1040nr online If you are filing Form 1023, user fee information is included in Part XI. Filing 1040nr online If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Filing 1040nr online and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Filing 1040nr online Your payment must accompany your request. Filing 1040nr online The IRS will not process a request unless the fee has been paid. Filing 1040nr online    For the current user fee amount and processing time for applications go to IRS. Filing 1040nr online gov and select “Charities and Non-Profits” from the buttons near the top. Filing 1040nr online 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. Filing 1040nr online You can also call 1-877-829-5500. Filing 1040nr online Required Inclusions Employer identification number (EIN). Filing 1040nr online   Every exempt organization must have an EIN, whether or not it has any employees. Filing 1040nr online An EIN is required before an exemption application is submitted. Filing 1040nr online 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. Filing 1040nr online The EIN is issued immediately once the application information is validated. Filing 1040nr online By telephone at 1-800-829-4933, from 7:00 a. Filing 1040nr online m. Filing 1040nr online to 7:00 p. Filing 1040nr online m. Filing 1040nr online local time, Monday through Friday. Filing 1040nr online The EIN is provided over the phone to an authorized individual. Filing 1040nr online By mailing or faxing Form SS-4, Application for Employer Identification Number. Filing 1040nr online 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. Filing 1040nr online    Use only one method for each entity so you do not receive more than one EIN for an entity. Filing 1040nr online   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. Filing 1040nr online Organizing documents. Filing 1040nr online   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. Filing 1040nr online   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Filing 1040nr online (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. Filing 1040nr online ) 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. Filing 1040nr online Bylaws. Filing 1040nr online   Bylaws alone are not organizing documents. Filing 1040nr online However, if your organization has adopted bylaws, include a current copy. Filing 1040nr online The bylaws need not be signed if submitted as an attachment. Filing 1040nr online   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. Filing 1040nr online    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Filing 1040nr online Conformed copy. Filing 1040nr online   A conformed copy is a copy that agrees with the original and all amendments to it. Filing 1040nr online 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. Filing 1040nr online With either option, the officer must certify that the document is a complete and accurate copy of the original. Filing 1040nr online A certificate of incorporation should be approved and dated by an appropriate state official. Filing 1040nr online Attachments. Filing 1040nr online    When submitting attachments, every attachment should show your organization's name and EIN. Filing 1040nr online 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. Filing 1040nr online Original documents. Filing 1040nr online   Do not submit original documents because they become part of the IRS file and cannot be returned. Filing 1040nr online Description of activities. Filing 1040nr online   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. Filing 1040nr online 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. Filing 1040nr online   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Filing 1040nr online 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. Filing 1040nr online   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Filing 1040nr online   Your application should describe completely and in detail your past, present, and planned activities. Filing 1040nr online Financial data. Filing 1040nr online   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). Filing 1040nr online For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Filing 1040nr online   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. Filing 1040nr online Exempt status established in application. Filing 1040nr online   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. Filing 1040nr online Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Filing 1040nr online If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Filing 1040nr online Incomplete application. Filing 1040nr online   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. Filing 1040nr online The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Filing 1040nr online   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. Filing 1040nr online   Generally, the user fee will not be refunded if an incomplete application is filed. Filing 1040nr online   Additional information may be requested if necessary to clarify the nature of your organization. Filing 1040nr online Application made under wrong paragraph of section 501(c). Filing 1040nr online   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. Filing 1040nr online 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. Filing 1040nr online It must also supply any additional information required for the application under the new paragraph. Filing 1040nr online Different application form needed. Filing 1040nr online   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. Filing 1040nr online Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Filing 1040nr online If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Filing 1040nr online   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. Filing 1040nr online 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. Filing 1040nr online IRS responses. Filing 1040nr online   Organizations that submit a complete application will receive an acknowledgment from the IRS. Filing 1040nr online Others will receive a letter requesting more information or returning an incomplete application. Filing 1040nr online Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Filing 1040nr online These letters will be sent out as soon as possible after receipt of the organization's application. Filing 1040nr online Withdrawal of application. Filing 1040nr online   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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online Requests for withholding of information from the public. Filing 1040nr online   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Filing 1040nr online 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 . Filing 1040nr online )   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. Filing 1040nr online Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Filing 1040nr online ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Filing 1040nr online Be filed with the office where your organization files the documents in which the material to be withheld is contained. Filing 1040nr online Where to file. Filing 1040nr online   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). Filing 1040nr online    Form 8940, Request for Miscellaneous Determination. Filing 1040nr online You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Filing 1040nr online Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Filing 1040nr online See Form 8940 and instructions for more information. Filing 1040nr online Requests other than applications. Filing 1040nr online 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. Filing 1040nr online ) 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. Filing 1040nr online The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Filing 1040nr online R. Filing 1040nr online B. Filing 1040nr online 237. Filing 1040nr online Referral to EO Technical. Filing 1040nr online   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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online Reminder. Filing 1040nr online   The law requires payment of a user fee for determination letter requests. Filing 1040nr online Go to IRS. Filing 1040nr online gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Filing 1040nr online Payment must accompany each request. Filing 1040nr online Rulings and Determination Letters Elimination of the advance public charity status. Filing 1040nr online   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online See Elimination of the Advance Ruling Process . Filing 1040nr online An organization must describe fully the activities in which it expects to engage. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online Adverse determination. Filing 1040nr online   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. Filing 1040nr online An organization can appeal a proposed adverse ruling or determination letter. Filing 1040nr online See Appeal Procedures , later. Filing 1040nr online 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. Filing 1040nr online (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). Filing 1040nr online ) 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Filing 1040nr online 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. Filing 1040nr online When revocation takes effect. Filing 1040nr online   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. Filing 1040nr online Material change in organization. Filing 1040nr online   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. Filing 1040nr online Relief from retroactivity. Filing 1040nr online   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. Filing 1040nr online For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Filing 1040nr online R. Filing 1040nr online B. Filing 1040nr online 126, sec. Filing 1040nr online 13 (or later update). Filing 1040nr online Foundations. Filing 1040nr online   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. Filing 1040nr online Written notice. Filing 1040nr online   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. Filing 1040nr online   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Filing 1040nr online The appeal procedures are discussed next. Filing 1040nr online 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. Filing 1040nr online This process does not apply to determinations issued by EO Technical. Filing 1040nr online Your organization must submit a statement of its views fully explaining its reasoning. Filing 1040nr online 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. Filing 1040nr online Representation. Filing 1040nr online   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Filing 1040nr online Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Filing 1040nr online   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. Filing 1040nr online 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. Filing 1040nr online These forms can be obtained from the IRS. Filing 1040nr online For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Filing 1040nr online The appeal should include the following information. Filing 1040nr online The organization's name, address, daytime telephone number, and employer identification number. Filing 1040nr online A statement that the organization wants to protest the determination. Filing 1040nr online A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Filing 1040nr online A statement of facts supporting the organization's position in any contested factual issue. Filing 1040nr online A statement outlining the law or other authority the organization is relying on. Filing 1040nr online A statement as to whether a conference at the Appeals Office is desired. Filing 1040nr online The statement of facts in item 4 must be declared true under penalties of perjury. Filing 1040nr online 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. Filing 1040nr online ”           Signature. Filing 1040nr online   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. Filing 1040nr online Be sure the appeal contains all of the information requested. Filing 1040nr online Incomplete appeals will be returned for completion. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online An adverse decision can be appealed to the courts (discussed later). Filing 1040nr online 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. Filing 1040nr online If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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). Filing 1040nr online In the case of a late-filed application, requesting relief under Regulations section 301. Filing 1040nr online 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). Filing 1040nr online The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 270-day period. Filing 1040nr online   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. Filing 1040nr online See Application Procedures , earlier, for information needed to complete Form 1023. Filing 1040nr online   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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online S. Filing 1040nr online District Court or the U. Filing 1040nr online S. Filing 1040nr online Court of Federal Claims. Filing 1040nr online 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. Filing 1040nr online For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Filing 1040nr online In certain situations, your organization can file suit for a declaratory judgment in the U. Filing 1040nr online S. Filing 1040nr online District Court for the District of Columbia, the U. Filing 1040nr online S. Filing 1040nr online Court of Federal Claims, or the U. Filing 1040nr online S. Filing 1040nr online Tax Court. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online Adverse notice of final determination. Filing 1040nr online   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. Filing 1040nr online Favorable court rulings - IRS procedure. Filing 1040nr online   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. Filing 1040nr online 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. Filing 1040nr online A central organization is an organization that has one or more subordinates under its general supervision or control. Filing 1040nr online A subordinate organization is a chapter, local, post, or unit of a central organization. Filing 1040nr online 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. Filing 1040nr online A subordinate organization may or may not be incorporated, but it must have an organizing document. Filing 1040nr online A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Filing 1040nr online 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). Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Filing 1040nr online This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Filing 1040nr online A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Filing 1040nr online 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. Filing 1040nr online It need not forward documents already submitted. Filing 1040nr online 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. Filing 1040nr online Employer identification number. Filing 1040nr online   The central organization must have an EIN before it submits a completed exemption or group exemption application. Filing 1040nr online Each subordinate must have its own EIN, even if it has no employees. Filing 1040nr online When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Filing 1040nr online Information required for subordinate organizations. Filing 1040nr online   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. Filing 1040nr online 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. Filing 1040nr online 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). Filing 1040nr online A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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). Filing 1040nr online 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. Filing 1040nr online 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). Filing 1040nr online 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. Filing 1040nr online B. Filing 1040nr online 230 and Revenue Procedure 75-50, 1975-2 C. Filing 1040nr online B. Filing 1040nr online 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Filing 1040nr online For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Filing 1040nr online B. Filing 1040nr online 158, have been met. Filing 1040nr online A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Filing 1040nr online 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. Filing 1040nr online New 501(c)(3) organizations that want to be included. Filing 1040nr online   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). Filing 1040nr online The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Filing 1040nr online Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Filing 1040nr online The continued existence of the central organization. Filing 1040nr online The continued qualification of the central organization for exemption under section 501(c). Filing 1040nr online The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Filing 1040nr online The annual filing of an information return (Form 990, for example) by the central organization if required. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Filing 1040nr online 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. Filing 1040nr online Subordinates that have changed their names or addresses during the year. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online An annotated directory of subordinates will not be accepted for this purpose. Filing 1040nr online If there were none of the above changes, the central organization must submit a statement to that effect. Filing 1040nr online The same information about new subordinates that was required in the initial application for group exemption. Filing 1040nr online (This information is listed in items 1 through 10, under Information required for subordinate organizations. Filing 1040nr online , earlier. Filing 1040nr online ) 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online 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. Filing 1040nr online The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Filing 1040nr online Prev  Up  Next   Home   More Online Publications
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Employment-Related Identity Theft

If you have experienced one of the following, this may be an indication your Social Security number or other personal information may have been used by another person without your permission for employment purposes.    

  1. You received a letter 4491C from the Internal Revenue Service stating that you were the victim of employment related identity theft or
  2. You received a notice from the Internal Revenue Service stating that you received wages that you did not earn or
  3. You receive a Form W-2 or 1099 from an employer for whom you did not work or
  4. You receive your annual “Notice of Earnings” statement from the Social Security Administration and the income showing on the statement is more than you have earned or
  5. Your Social Security benefits have been adjusted/denied because of wages that you did not earn

What you should do:

  • Contact the IRS at the number or fax listed on the letter or notice if you received an IRS letter or notice.
  • Contact the Social Security Administration if you received a Form W-2 from an unknown employer, your “Annual Notice of Earnings” from the Social Security Administration shows more wages than you earned or you had your Social Security benefits adjusted/denied. They will review your earnings with you to ensure their records are correct.
  • Review earnings posted to your record on your Social Security Statement. Workers, age 18 and older, may create an account to get their Statement

Additional steps you should take if you suspect that you are the victim of employment related identity theft

  • File a report with your local police department. 
  • Place a fraud alert on your credit reports by contacting any one of the three nationwide credit reporting companies: 

                        Equifax: 800-525-6285  www.equifax.com

                        Experian: 888-397-3742  www.experian.com

                        Trans Union: 800-916-8800  www.transunion.com

                            Federal Trade Commission
                            600 Pennsylvania Avenue NW
                            Washington, DC  20580  

  • Contact any banks or other financial institutions to close any accounts that are unused, have been tampered with or opened without your permission. 
  • If you have information about the identity thief that impacted your personal information negatively, file an online complaint with the Internet Crime Complaint Center (IC3). The IC3 gives victims of cyber-crime a convenient and easy-to-use reporting mechanism that alerts authorities of suspected criminal or civil violations. IC3 sends every complaint to one or more law enforcement or regulatory agencies that have jurisdiction over the matter.

If you are unable to file your tax return because another person has already filed a return under your SSN

  • You are encouraged to contact the IRS at the Identity Theft Specialized Unit (IPSU), toll free at 1-800-908-4490 so we can take steps to further secure your compromised tax account.  Assistors in this unit are specially trained in Identity Theft issues. 
  • Complete Form 14039  or Form 14039SP (Española) to report the identity theft incident, and have an identity theft indicator placed on your account to allow IRS to take protective actions.  

The IPSU hours of Operation:  Monday – Friday 7 a.m. – 7 p.m. your local time (Alaska & Hawaii follow Pacific Time)

For Additional Information

Page Last Reviewed or Updated: 07-Jan-2014

The Filing 1040nr Online

Filing 1040nr online 18. Filing 1040nr online   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. Filing 1040nr online Documento (instrumento) de divorcio o separación judicial. Filing 1040nr online Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Filing 1040nr online Impuestos y seguro. Filing 1040nr online Otros pagos a terceros. Filing 1040nr online Documentos Firmados Después de 1984Pagos a terceros. Filing 1040nr online Excepción. Filing 1040nr online Pagos sustitutivos. Filing 1040nr online Específicamente designado como pensión para hijos menores. Filing 1040nr online Contingencia relacionada con su hijo. Filing 1040nr online Pago claramente asociado con una contingencia. Filing 1040nr online Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. Filing 1040nr online Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. Filing 1040nr online Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. Filing 1040nr online Cómo deducir la pensión para el cónyuge divorciado que pagó. Filing 1040nr online Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. Filing 1040nr online Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. Filing 1040nr online “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. Filing 1040nr online La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. Filing 1040nr online No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. Filing 1040nr online La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. Filing 1040nr online Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. Filing 1040nr online Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. Filing 1040nr online Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. Filing 1040nr online Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. Filing 1040nr online Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. Filing 1040nr online Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. Filing 1040nr online Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. Filing 1040nr online Definiciones. Filing 1040nr online   Las siguientes son definiciones aplicables a lo largo de este capítulo. Filing 1040nr online Cónyuge o ex cónyuge. Filing 1040nr online   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. Filing 1040nr online Documento (instrumento) de divorcio o separación judicial. Filing 1040nr online   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. Filing 1040nr online Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). Filing 1040nr online Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. Filing 1040nr online Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. Filing 1040nr online Pagos que no son pensión para el cónyuge divorciado. Filing 1040nr online   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. Filing 1040nr online La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. Filing 1040nr online Pagos a terceros. Filing 1040nr online   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. Filing 1040nr online Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. Filing 1040nr online ), impuestos, matrícula escolar, etcétera. Filing 1040nr online A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. Filing 1040nr online Primas de un seguro de vida. Filing 1040nr online   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. Filing 1040nr online Pagos por una vivienda comprada conjuntamente. Filing 1040nr online   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. Filing 1040nr online Pagos hipotecarios. Filing 1040nr online   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. Filing 1040nr online Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. Filing 1040nr online Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. Filing 1040nr online Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. Filing 1040nr online Impuestos y seguro. Filing 1040nr online   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. Filing 1040nr online Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. Filing 1040nr online Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. Filing 1040nr online    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. Filing 1040nr online Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. Filing 1040nr online Otros pagos a terceros. Filing 1040nr online   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. Filing 1040nr online Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. Filing 1040nr online Excepción para documentos firmados antes de 1985. Filing 1040nr online   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. Filing 1040nr online Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. Filing 1040nr online   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. Filing 1040nr online irs. Filing 1040nr online gov/pub504. Filing 1040nr online Ejemplo 1. Filing 1040nr online En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. Filing 1040nr online En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. Filing 1040nr online El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. Filing 1040nr online El documento de divorcio se trata como si hubiese sido firmado antes de 1985. Filing 1040nr online Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. Filing 1040nr online Ejemplo 2. Filing 1040nr online Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. Filing 1040nr online En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. Filing 1040nr online Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. Filing 1040nr online Requisitos de la pensión para el cónyuge divorciado. Filing 1040nr online   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. Filing 1040nr online El documento no indica que el pago no es pensión para el cónyuge divorciado. Filing 1040nr online Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. Filing 1040nr online No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. Filing 1040nr online El pago no se considera pensión para hijos menores. Filing 1040nr online Cada uno de estos requisitos se trata a continuación. Filing 1040nr online Requisito de pagos en efectivo. Filing 1040nr online   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. Filing 1040nr online Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). Filing 1040nr online La firma de una escritura de deuda por parte del pagador. Filing 1040nr online Uso de los bienes del pagador. Filing 1040nr online Pagos a terceros. Filing 1040nr online   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. Filing 1040nr online Vea Pagos a terceros bajo Reglas Generales, anteriormente. Filing 1040nr online   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. Filing 1040nr online La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. Filing 1040nr online Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. Filing 1040nr online Pagos no designados como pensión para el cónyuge divorciado. Filing 1040nr online   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. Filing 1040nr online Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. Filing 1040nr online Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). Filing 1040nr online Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. Filing 1040nr online   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. Filing 1040nr online La copia debe ser adjuntada cada año en el que la designación corresponda. Filing 1040nr online Los cónyuges no pueden vivir en la misma vivienda. Filing 1040nr online    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. Filing 1040nr online Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. Filing 1040nr online   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. Filing 1040nr online Excepción. Filing 1040nr online   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. Filing 1040nr online Tabla 18-1. Filing 1040nr online Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. Filing 1040nr online Los pagos no son requeridos por un documento de divorcio o de separación judicial. Filing 1040nr online El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. Filing 1040nr online El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. Filing 1040nr online Los pagos son en efectivo (incluyendo cheques o giros). Filing 1040nr online El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. Filing 1040nr online El documento no indica que el pago no es pensión para el cónyuge divorciado. Filing 1040nr online El documento indica que el pago no es pensión para el cónyuge divorciado. Filing 1040nr online Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. Filing 1040nr online Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. Filing 1040nr online Los pagos no son requeridos después de la muerte del cónyuge beneficiario. Filing 1040nr online Los pagos son requeridos después de la muerte del cónyuge beneficiario. Filing 1040nr online El pago no se considera pensión para hijos menores. Filing 1040nr online El pago se considera pensión para hijos menores. Filing 1040nr online Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. Filing 1040nr online Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. Filing 1040nr online Obligación de pagos después de la muerte del cónyuge beneficiario. Filing 1040nr online   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. Filing 1040nr online Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. Filing 1040nr online   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. Filing 1040nr online Ejemplo. Filing 1040nr online Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. Filing 1040nr online En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. Filing 1040nr online También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. Filing 1040nr online La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. Filing 1040nr online Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. Filing 1040nr online Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. Filing 1040nr online Pagos sustitutivos. Filing 1040nr online   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. Filing 1040nr online Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. Filing 1040nr online Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. Filing 1040nr online Ejemplo 1. Filing 1040nr online Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. Filing 1040nr online Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. Filing 1040nr online Su ex cónyuge tiene la custodia de sus hijos menores de edad. Filing 1040nr online El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. Filing 1040nr online Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. Filing 1040nr online Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. Filing 1040nr online De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. Filing 1040nr online Ejemplo 2. Filing 1040nr online Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. Filing 1040nr online Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. Filing 1040nr online El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. Filing 1040nr online Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). Filing 1040nr online Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. Filing 1040nr online Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. Filing 1040nr online El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. Filing 1040nr online Pensión para hijos menores. Filing 1040nr online   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. Filing 1040nr online La cantidad o parte designada podría variar con el tiempo. Filing 1040nr online Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. Filing 1040nr online Específicamente designado como pensión para hijos menores. Filing 1040nr online   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. Filing 1040nr online Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. Filing 1040nr online Contingencia relacionada con su hijo. Filing 1040nr online   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. Filing 1040nr online No importa si es seguro o probable que el suceso vaya a ocurrir. Filing 1040nr online Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. Filing 1040nr online Pago claramente asociado con una contingencia. Filing 1040nr online   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. Filing 1040nr online Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. Filing 1040nr online Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. Filing 1040nr online En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. Filing 1040nr online   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. Filing 1040nr online Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. Filing 1040nr online Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. Filing 1040nr online Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. Filing 1040nr online Tiene que presentar el Formulario 1040. Filing 1040nr online No puede usar el Formulario 1040A ni el Formulario 1040EZ. Filing 1040nr online Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. Filing 1040nr online En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. Filing 1040nr online Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. Filing 1040nr online Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. Filing 1040nr online Anote el total de sus pagos en la línea 31a. Filing 1040nr online Tiene que proveer el SSN o ITIN de su cónyuge. Filing 1040nr online Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. Filing 1040nr online Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. Filing 1040nr online Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. Filing 1040nr online No puede usar el Formulario 1040A ni el Formulario 1040EZ. Filing 1040nr online Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. Filing 1040nr online Si no lo hace, podría tener que pagar una multa de $50. Filing 1040nr online Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. Filing 1040nr online Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. Filing 1040nr online Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. Filing 1040nr online El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. Filing 1040nr online No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. Filing 1040nr online El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. Filing 1040nr online Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. Filing 1040nr online Cuándo aplicar la regla de recuperación. Filing 1040nr online   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. Filing 1040nr online   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. Filing 1040nr online Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. Filing 1040nr online Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. Filing 1040nr online Cómo calcular la recuperación. Filing 1040nr online   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. Filing 1040nr online Cómo incluir la recuperación en los ingresos. Filing 1040nr online   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). Filing 1040nr online Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). Filing 1040nr online En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. Filing 1040nr online Cómo deducir la recuperación. Filing 1040nr online   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). Filing 1040nr online Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). Filing 1040nr online En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. Filing 1040nr online Prev  Up  Next   Home   More Online Publications