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Filing 1040x Instructions

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Filing 1040x Instructions

Filing 1040x instructions 3. Filing 1040x instructions   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. Filing 1040x instructions Dual use of assets or facilities. Filing 1040x instructions Exploitation of exempt functions. Filing 1040x instructions ExamplesExceptions. Filing 1040x instructions Excluded Trade or Business ActivitiesQualified sponsorship payment. Filing 1040x instructions Advertising. Filing 1040x instructions Exception for contingent payments. Filing 1040x instructions Exception for periodicals. Filing 1040x instructions Exception for conventions and trade shows. Filing 1040x instructions Legal definition. Filing 1040x instructions Legal where played. Filing 1040x instructions No for-profit games where played. Filing 1040x instructions Unrelated business income. Filing 1040x instructions   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. Filing 1040x instructions   Certain trade or business activities are not treated as an unrelated trade or business. Filing 1040x instructions See Excluded Trade or Business Activities, later. Filing 1040x instructions Trade or business. Filing 1040x instructions   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. Filing 1040x instructions An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. Filing 1040x instructions   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. Filing 1040x instructions Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. Filing 1040x instructions Regularly conducted. Filing 1040x instructions   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. Filing 1040x instructions   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. Filing 1040x instructions The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. Filing 1040x instructions However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. Filing 1040x instructions Not substantially related. Filing 1040x instructions    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). Filing 1040x instructions Whether an activity contributes importantly depends in each case on the facts involved. Filing 1040x instructions   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. Filing 1040x instructions For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. Filing 1040x instructions The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. Filing 1040x instructions   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. Filing 1040x instructions Selling of products of exempt functions. Filing 1040x instructions   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. Filing 1040x instructions Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. Filing 1040x instructions   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. Filing 1040x instructions For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. Filing 1040x instructions But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. Filing 1040x instructions , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. Filing 1040x instructions Dual use of assets or facilities. Filing 1040x instructions   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. Filing 1040x instructions The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. Filing 1040x instructions   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. Filing 1040x instructions The theater is a principal feature of the museum and operates continuously while the museum is open to the public. Filing 1040x instructions If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. Filing 1040x instructions   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. Filing 1040x instructions Exploitation of exempt functions. Filing 1040x instructions   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. Filing 1040x instructions When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. Filing 1040x instructions Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. Filing 1040x instructions   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. Filing 1040x instructions Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. Filing 1040x instructions Sales commissions. Filing 1040x instructions   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. Filing 1040x instructions Artists' facilities. Filing 1040x instructions   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. Filing 1040x instructions These two activities do not contribute importantly to accomplishing the organization's exempt purpose. Filing 1040x instructions Therefore, they are unrelated trades or businesses. Filing 1040x instructions Membership list sales. Filing 1040x instructions   An exempt educational organization regularly sells membership mailing lists to business firms. Filing 1040x instructions This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. Filing 1040x instructions Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. Filing 1040x instructions Hospital facilities. Filing 1040x instructions   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. Filing 1040x instructions The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. Filing 1040x instructions The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. Filing 1040x instructions   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. Filing 1040x instructions These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. Filing 1040x instructions Book publishing. Filing 1040x instructions   An exempt organization engages primarily in activities that further its exempt purposes. Filing 1040x instructions It also owns the publication rights to a book that does not relate to any of its exempt purposes. Filing 1040x instructions The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. Filing 1040x instructions These activities constitute a trade or business regularly conducted. Filing 1040x instructions Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. Filing 1040x instructions   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. Filing 1040x instructions See Royalties under Exclusions in chapter 4. Filing 1040x instructions School handicraft shop. Filing 1040x instructions   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. Filing 1040x instructions The students are paid a percentage of the sales price. Filing 1040x instructions In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. Filing 1040x instructions The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. Filing 1040x instructions Although many local participants are former students of the school, any qualified person may participate in the program. Filing 1040x instructions The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. Filing 1040x instructions School facilities. Filing 1040x instructions   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. Filing 1040x instructions During the summer, the school operates a tennis club open to the general public. Filing 1040x instructions Employees of the school run the club, including collecting membership fees and scheduling court time. Filing 1040x instructions   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. Filing 1040x instructions The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. Filing 1040x instructions   In both situations, the exempt purpose is the advancement of education. Filing 1040x instructions Furnishing tennis facilities in the manner described does not further that exempt purpose. Filing 1040x instructions These activities are unrelated trades or businesses. Filing 1040x instructions However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. Filing 1040x instructions See Rents under Exclusions in chapter 4. Filing 1040x instructions Services provided with lease. Filing 1040x instructions   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. Filing 1040x instructions Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. Filing 1040x instructions It also provides dressing room, linen, and stadium security services for the professional team. Filing 1040x instructions   Leasing of the stadium is an unrelated trade or business. Filing 1040x instructions In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. Filing 1040x instructions Therefore, the income from this lease is rent from real property and unrelated business taxable income. Filing 1040x instructions Broadcasting rights. Filing 1040x instructions   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. Filing 1040x instructions Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. Filing 1040x instructions An athletic program is considered an integral part of the educational process of a university. Filing 1040x instructions   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. Filing 1040x instructions Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. Filing 1040x instructions Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. Filing 1040x instructions   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. Filing 1040x instructions The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. Filing 1040x instructions   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. Filing 1040x instructions The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. Filing 1040x instructions Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. Filing 1040x instructions Yearbook advertising. Filing 1040x instructions   An exempt organization receives income from the sale of advertising in its annual yearbook. Filing 1040x instructions The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. Filing 1040x instructions This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. Filing 1040x instructions This advertising activity is an unrelated trade or business. Filing 1040x instructions Pet boarding and grooming services. Filing 1040x instructions   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. Filing 1040x instructions These activities do not contribute importantly to its purpose of preventing cruelty to animals. Filing 1040x instructions Museum eating facilities. Filing 1040x instructions   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. Filing 1040x instructions Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. Filing 1040x instructions The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. Filing 1040x instructions Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. Filing 1040x instructions Halfway house workshop. Filing 1040x instructions   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. Filing 1040x instructions The profits are applied to the operating costs of the halfway house. Filing 1040x instructions The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. Filing 1040x instructions Travel tour programs. Filing 1040x instructions   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose for which tax exemption was granted to the organization. Filing 1040x instructions Example 1. Filing 1040x instructions A tax-exempt university alumni association provides a travel tour program for its members and their families. Filing 1040x instructions The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. Filing 1040x instructions It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. Filing 1040x instructions The organization provides an employee for each tour as a tour leader. Filing 1040x instructions There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. Filing 1040x instructions By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. Filing 1040x instructions Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. Filing 1040x instructions Therefore, the sale of the travel tours is an unrelated trade or business. Filing 1040x instructions Example 2. Filing 1040x instructions A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. Filing 1040x instructions These tours are conducted by teachers and others certified by the state board of education. Filing 1040x instructions The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. Filing 1040x instructions A tour's study program consists of instruction on subjects related to the location being visited on the tour. Filing 1040x instructions Each tour group brings along a library of material related to the subjects being studied on the tour. Filing 1040x instructions During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. Filing 1040x instructions Examinations are given at the end of each tour. Filing 1040x instructions The state board of education awards academic credit for tour participation. Filing 1040x instructions Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. Filing 1040x instructions Insurance programs. Filing 1040x instructions   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. Filing 1040x instructions Exceptions. Filing 1040x instructions   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. Filing 1040x instructions Magazine publishing. Filing 1040x instructions   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. Filing 1040x instructions   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. Filing 1040x instructions This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. Filing 1040x instructions   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. Filing 1040x instructions Directory of members. Filing 1040x instructions   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. Filing 1040x instructions Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. Filing 1040x instructions The directory contains no commercial advertisement and is sold only to the organization's members. Filing 1040x instructions   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. Filing 1040x instructions Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. Filing 1040x instructions The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. Filing 1040x instructions This directory differs from the publication discussed next because of its noncommercial characteristics. Filing 1040x instructions Sales of advertising space. Filing 1040x instructions   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. Filing 1040x instructions The journal is distributed without charge, mainly to the organization's members. Filing 1040x instructions   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. Filing 1040x instructions Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. Filing 1040x instructions A business firm identified in a separate space is further identified in an Index of Advertisers. Filing 1040x instructions   The organization solicits advertising by personal contacts. Filing 1040x instructions Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. Filing 1040x instructions The organization also solicits advertising in form letters appealing for corporate and personal contributions. Filing 1040x instructions   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. Filing 1040x instructions Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. Filing 1040x instructions Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. Filing 1040x instructions However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. Filing 1040x instructions In that case, other factors should also be considered in determining whether a commercial benefit can be expected. Filing 1040x instructions Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. Filing 1040x instructions   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. Filing 1040x instructions However, the purchaser of a listing cannot expect more than an inconsequential benefit. Filing 1040x instructions Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. Filing 1040x instructions Publishing legal notices. Filing 1040x instructions   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. Filing 1040x instructions The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. Filing 1040x instructions The state designated the bar association's journal as the place to publish the required notices. Filing 1040x instructions   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. Filing 1040x instructions Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. Filing 1040x instructions Therefore, the advertising income is unrelated trade or business income. Filing 1040x instructions   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. Filing 1040x instructions This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. Filing 1040x instructions Therefore, the publishing of legal notices does not constitute an unrelated trade or business. Filing 1040x instructions Museum greeting card sales. Filing 1040x instructions    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. Filing 1040x instructions Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. Filing 1040x instructions The cards contain appropriate greetings and are personalized on request. Filing 1040x instructions   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. Filing 1040x instructions It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. Filing 1040x instructions As a result, a large number of cards are sold at a significant profit. Filing 1040x instructions   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. Filing 1040x instructions The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. Filing 1040x instructions The cards may encourage more people to visit the museum itself to share in its educational programs. Filing 1040x instructions The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. Filing 1040x instructions Therefore, these sales activities are not an unrelated trade or business. Filing 1040x instructions Museum shop. Filing 1040x instructions   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. Filing 1040x instructions   The shop also rents originals or reproductions of paintings contained in its collection. Filing 1040x instructions All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. Filing 1040x instructions   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. Filing 1040x instructions   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. Filing 1040x instructions The same is true for the sale of literature relating to art. Filing 1040x instructions Therefore, these sales activities are not an unrelated trade or business. Filing 1040x instructions   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. Filing 1040x instructions The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. Filing 1040x instructions Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. Filing 1040x instructions Therefore, these sales are an unrelated trade or business. Filing 1040x instructions Business league's parking and bus services. Filing 1040x instructions   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. Filing 1040x instructions It also operates, as an insubstantial part of its activities, a park and shop plan. Filing 1040x instructions   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. Filing 1040x instructions The merchants cannot offer free or discount parking or bus fares to their customers. Filing 1040x instructions   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. Filing 1040x instructions Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. Filing 1040x instructions   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. Filing 1040x instructions That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. Filing 1040x instructions   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. Filing 1040x instructions This provides a particular service to individual members of the organization and does not further its exempt purpose. Filing 1040x instructions Therefore, operating the park and shop plan is an unrelated trade or business. Filing 1040x instructions Youth residence. Filing 1040x instructions   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. Filing 1040x instructions The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. Filing 1040x instructions The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. Filing 1040x instructions The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. Filing 1040x instructions Health club program. Filing 1040x instructions   An exempt charitable organization's purpose is to provide for the welfare of young people. Filing 1040x instructions The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. Filing 1040x instructions Nominal annual dues are charged for membership in the organization and use of the facilities. Filing 1040x instructions   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. Filing 1040x instructions The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. Filing 1040x instructions   The health club program is in addition to the general physical fitness program of the organization. Filing 1040x instructions Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. Filing 1040x instructions Miniature golf course. Filing 1040x instructions   An exempt youth welfare organization operates a miniature golf course that is open to the general public. Filing 1040x instructions The course, which is managed by salaried employees, is substantially similar to commercial courses. Filing 1040x instructions The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. Filing 1040x instructions   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. Filing 1040x instructions Sales of hearing aids. Filing 1040x instructions   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. Filing 1040x instructions This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. Filing 1040x instructions It is not an unrelated trade or business. Filing 1040x instructions Nonpatient laboratory testing. Filing 1040x instructions   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. Filing 1040x instructions However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. Filing 1040x instructions Selling endorsements. Filing 1040x instructions   An exempt scientific organization enjoys an excellent reputation in the field of biological research. Filing 1040x instructions It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. Filing 1040x instructions Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. Filing 1040x instructions Accordingly, the sale of endorsements is an unrelated trade or business. Filing 1040x instructions Sponsoring entertainment events. Filing 1040x instructions   An exempt university has a regular faculty and a regularly enrolled student body. Filing 1040x instructions During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. Filing 1040x instructions Members of the general public also are admitted. Filing 1040x instructions The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. Filing 1040x instructions Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. Filing 1040x instructions Therefore, the activity is not an unrelated trade or business. Filing 1040x instructions Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. Filing 1040x instructions Volunteer workforce. Filing 1040x instructions   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. Filing 1040x instructions Example 1. Filing 1040x instructions A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. Filing 1040x instructions Example 2. Filing 1040x instructions A volunteer fire company conducts weekly public dances. Filing 1040x instructions Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. Filing 1040x instructions However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. Filing 1040x instructions Convenience of members. Filing 1040x instructions   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. Filing 1040x instructions For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. Filing 1040x instructions Qualified sponsorship activities. Filing 1040x instructions   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. Filing 1040x instructions Qualified sponsorship payment. Filing 1040x instructions   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. Filing 1040x instructions “Use or acknowledgment” does not include advertising the sponsor's products or services. Filing 1040x instructions The organization's activities include all its activities, whether or not related to its exempt purposes. Filing 1040x instructions   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. Filing 1040x instructions   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. Filing 1040x instructions Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. Filing 1040x instructions Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. Filing 1040x instructions   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. Filing 1040x instructions   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. Filing 1040x instructions For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. Filing 1040x instructions Advertising. Filing 1040x instructions   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. Filing 1040x instructions For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Filing 1040x instructions   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. Filing 1040x instructions   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. Filing 1040x instructions In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. Filing 1040x instructions Exception for contingent payments. Filing 1040x instructions   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. Filing 1040x instructions However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. Filing 1040x instructions Exception for periodicals. Filing 1040x instructions   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. Filing 1040x instructions For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. Filing 1040x instructions It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). Filing 1040x instructions   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. Filing 1040x instructions See Sales of advertising space under Examples, earlier in this chapter. Filing 1040x instructions Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Filing 1040x instructions Exception for conventions and trade shows. Filing 1040x instructions   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. Filing 1040x instructions The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. Filing 1040x instructions Selling donated merchandise. Filing 1040x instructions   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. Filing 1040x instructions For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. Filing 1040x instructions Employee association sales. Filing 1040x instructions   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. Filing 1040x instructions This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. Filing 1040x instructions Bingo games. Filing 1040x instructions   Certain bingo games are not included in the term “unrelated trade or business. Filing 1040x instructions ” To qualify for this exclusion, the bingo game must meet the following requirements. Filing 1040x instructions It meets the legal definition of bingo. Filing 1040x instructions It is legal where it is played. Filing 1040x instructions It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. Filing 1040x instructions Legal definition. Filing 1040x instructions   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. Filing 1040x instructions   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. Filing 1040x instructions For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. Filing 1040x instructions Legal where played. Filing 1040x instructions   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. Filing 1040x instructions The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. Filing 1040x instructions No for-profit games where played. Filing 1040x instructions   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. Filing 1040x instructions Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. Filing 1040x instructions Example. Filing 1040x instructions Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. Filing 1040x instructions In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. Filing 1040x instructions Several for-profit organizations conduct nightly games. Filing 1040x instructions Y conducts weekly bingo games in city S, while X conducts weekly games in county R. Filing 1040x instructions Since state law confines the for-profit organizations to city S, local jurisdiction controls. Filing 1040x instructions Y's bingo games conducted in city S are an unrelated trade or business. Filing 1040x instructions However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. Filing 1040x instructions Gambling activities other than bingo. Filing 1040x instructions   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. Filing 1040x instructions Pole rentals. Filing 1040x instructions   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). Filing 1040x instructions A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. Filing 1040x instructions For this purpose, the term rental includes any sale of the right to use the pole (or other structure). Filing 1040x instructions Distribution of low cost articles. Filing 1040x instructions   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. Filing 1040x instructions This applies to organizations described in section 501 that are eligible to receive charitable contributions. Filing 1040x instructions   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. Filing 1040x instructions   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. Filing 1040x instructions The maximum cost of a low cost article is $9. Filing 1040x instructions 70 for 2011. Filing 1040x instructions The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. Filing 1040x instructions Exchange or rental of member lists. Filing 1040x instructions   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. Filing 1040x instructions Hospital services. Filing 1040x instructions   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. Filing 1040x instructions This exclusion applies only to services described in section 501(e)(1)(A). Filing 1040x instructions Public entertainment activity. Filing 1040x instructions   An unrelated trade or business does not include a qualified public entertainment activity. Filing 1040x instructions A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. Filing 1040x instructions   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. Filing 1040x instructions   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. Filing 1040x instructions Its conducting qualified public entertainment activities will not affect determination of its exempt status. Filing 1040x instructions Convention or trade show activity. Filing 1040x instructions   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. Filing 1040x instructions   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. Filing 1040x instructions   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). Filing 1040x instructions The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. Filing 1040x instructions   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. Filing 1040x instructions For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. Filing 1040x instructions    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. Filing 1040x instructions The trade show itself must be a qualified convention and trade show activity. Filing 1040x instructions The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. Filing 1040x instructions Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. Filing 1040x instructions Prev  Up  Next   Home   More Online Publications
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The Filing 1040x Instructions

Filing 1040x instructions Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. Filing 1040x instructions Individual retirement arrangements (IRAs). Filing 1040x instructions Civil service retirement benefits. Filing 1040x instructions Social security and equivalent tier 1 railroad retirement benefits. Filing 1040x instructions Tax-sheltered annuity plans (403(b) plans). Filing 1040x instructions Ordering forms and publications. Filing 1040x instructions Tax questions. Filing 1040x instructions Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). Filing 1040x instructions However, these distributions are taken into account when determining the modified adjusted gross income threshold. Filing 1040x instructions Distributions from a nonqualified retirement plan are included in net investment income. Filing 1040x instructions See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. Filing 1040x instructions Reminders Future developments. Filing 1040x instructions  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. Filing 1040x instructions irs. Filing 1040x instructions gov/pub575. Filing 1040x instructions In-plan Roth rollovers. Filing 1040x instructions   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. Filing 1040x instructions For more information, see In-plan Roth rollovers under Rollovers, discussed later. Filing 1040x instructions Photographs of missing children. Filing 1040x instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 1040x instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 1040x instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing 1040x instructions Introduction This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. Filing 1040x instructions How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). Filing 1040x instructions What is covered in this publication?   This publication contains information that you need to understand the following topics. Filing 1040x instructions How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. Filing 1040x instructions How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. Filing 1040x instructions How to roll over certain distributions from a retirement plan into another retirement plan or IRA. Filing 1040x instructions How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. Filing 1040x instructions How to report railroad retirement benefits. Filing 1040x instructions When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). Filing 1040x instructions For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). Filing 1040x instructions A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. Filing 1040x instructions Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. Filing 1040x instructions What is not covered in this publication?   The following topics are not discussed in this publication. Filing 1040x instructions The General Rule. Filing 1040x instructions   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). Filing 1040x instructions For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. Filing 1040x instructions Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. Filing 1040x instructions For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. Filing 1040x instructions Individual retirement arrangements (IRAs). Filing 1040x instructions   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). Filing 1040x instructions Civil service retirement benefits. Filing 1040x instructions   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. Filing 1040x instructions S. Filing 1040x instructions Civil Service Retirement Benefits. Filing 1040x instructions Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Filing 1040x instructions It also covers benefits paid from the Thrift Savings Plan (TSP). Filing 1040x instructions Social security and equivalent tier 1 railroad retirement benefits. Filing 1040x instructions   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Filing 1040x instructions However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. Filing 1040x instructions S. Filing 1040x instructions Railroad Retirement Board. Filing 1040x instructions Tax-sheltered annuity plans (403(b) plans). Filing 1040x instructions   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. Filing 1040x instructions Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. Filing 1040x instructions For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. Filing 1040x instructions Comments and suggestions. Filing 1040x instructions   We welcome your comments about this publication and your suggestions for future editions. Filing 1040x instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing 1040x instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 1040x instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 1040x instructions   You can send your comments from www. Filing 1040x instructions irs. Filing 1040x instructions gov/formspubs/. Filing 1040x instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing 1040x instructions ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing 1040x instructions Ordering forms and publications. Filing 1040x instructions   Visit www. Filing 1040x instructions irs. Filing 1040x instructions gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing 1040x instructions Internal Revenue Service 1201 N. Filing 1040x instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 1040x instructions   If you have a tax question, check the information available on IRS. Filing 1040x instructions gov or call 1-800-829-1040. Filing 1040x instructions We cannot answer tax questions sent to either of the above addresses. Filing 1040x instructions Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Filing 1040x instructions S. Filing 1040x instructions Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Filing 1040x instructions 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Filing 1040x instructions Prev  Up  Next   Home   More Online Publications