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Filing 1040x Instructions

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Filing 1040x Instructions

Filing 1040x instructions 34. Filing 1040x instructions   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Filing 1040x instructions The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Filing 1040x instructions This chapter explains the following. Filing 1040x instructions Who is a qualifying child. Filing 1040x instructions The amount of the credit. Filing 1040x instructions How to claim the credit. Filing 1040x instructions The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Filing 1040x instructions If you have no tax. Filing 1040x instructions   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Filing 1040x instructions If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Filing 1040x instructions However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Filing 1040x instructions Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Filing 1040x instructions S. Filing 1040x instructions citizen, a U. Filing 1040x instructions S. Filing 1040x instructions national, or a resident of the United States. Filing 1040x instructions If the child was adopted, see Adopted child , later. Filing 1040x instructions For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Filing 1040x instructions Example 1. Filing 1040x instructions Your son turned 17 on December 30, 2013. Filing 1040x instructions He is a citizen of the United States and you claimed him as a dependent on your return. Filing 1040x instructions He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Filing 1040x instructions Example 2. Filing 1040x instructions Your daughter turned 8 years old in 2013. Filing 1040x instructions She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Filing 1040x instructions She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Filing 1040x instructions Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Filing 1040x instructions   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Filing 1040x instructions   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Filing 1040x instructions To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Filing 1040x instructions For more information about the substantial presence test, see Publication 519, U. Filing 1040x instructions S. Filing 1040x instructions Tax Guide for Aliens. Filing 1040x instructions Adopted child. Filing 1040x instructions   An adopted child is always treated as your own child. Filing 1040x instructions An adopted child includes a child lawfully placed with you for legal adoption. Filing 1040x instructions   If you are a U. Filing 1040x instructions S. Filing 1040x instructions citizen or U. Filing 1040x instructions S. Filing 1040x instructions national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Filing 1040x instructions Exceptions to time lived with you. Filing 1040x instructions   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Filing 1040x instructions Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Filing 1040x instructions   There are also exceptions for kidnapped children and children of divorced or separated parents. Filing 1040x instructions For details, see Residency Test in chapter 3. Filing 1040x instructions Qualifying child of more than one person. Filing 1040x instructions   A special rule applies if your qualifying child is the qualifying child of more than one person. Filing 1040x instructions For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Filing 1040x instructions Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Filing 1040x instructions Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Filing 1040x instructions The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Filing 1040x instructions If this amount is zero, you cannot take this credit because there is no tax to reduce. Filing 1040x instructions But you may be able to take the additional child tax credit. Filing 1040x instructions See Additional Child Tax Credit , later. Filing 1040x instructions Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Filing 1040x instructions Married filing jointly - $110,000. Filing 1040x instructions Single, head of household, or qualifying widow(er) - $75,000. Filing 1040x instructions Married filing separately - $55,000. Filing 1040x instructions Modified AGI. Filing 1040x instructions   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Filing 1040x instructions Any amount excluded from income because of the exclusion of income from  Puerto Rico. Filing 1040x instructions On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Filing 1040x instructions ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Filing 1040x instructions Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Filing 1040x instructions Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Filing 1040x instructions Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Filing 1040x instructions   If you do not have any of the above, your modified AGI is the same as your AGI. Filing 1040x instructions AGI. Filing 1040x instructions   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Filing 1040x instructions Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Filing 1040x instructions You cannot claim the child tax credit on Form 1040EZ. Filing 1040x instructions You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Filing 1040x instructions If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Filing 1040x instructions To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Filing 1040x instructions If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Filing 1040x instructions If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Filing 1040x instructions Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Filing 1040x instructions The additional child tax credit may give you a refund even if you do not owe any tax. Filing 1040x instructions How to claim the additional child tax credit. Filing 1040x instructions   To claim the additional child tax credit, follow the steps below. Filing 1040x instructions Make sure you figured the amount, if any, of your child tax credit. Filing 1040x instructions See Claiming the Credit , earlier. Filing 1040x instructions If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Filing 1040x instructions If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Filing 1040x instructions Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Filing 1040x instructions Part I is distinct and separate from Parts II–IV. Filing 1040x instructions If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Filing 1040x instructions Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Filing 1040x instructions When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Filing 1040x instructions If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Filing 1040x instructions Parts II–IV Parts II–IV help you figure your additional child tax credit. Filing 1040x instructions Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Filing 1040x instructions See How to claim the additional child tax credit , earlier. Filing 1040x instructions Prev  Up  Next   Home   More Online Publications
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Understanding Your CP211D Notice

We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for additional time OR establish reasons that prevented you from filing by the extended due date.


What you need to do

  • File your required Exempt Organization Return immediately to limit any late filing penalties. If your Exempt Organization Return is filed after the due date of the return (including any extensions), the return is considered late and subject to late filing penalties.
  • We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to sign and mail your Form 8868 with a reason you need an extension on or before the due date of your return.

Page Last Reviewed or Updated: 24-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Filing 1040x Instructions

Filing 1040x instructions Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Filing 1040x instructions  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Filing 1040x instructions The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Filing 1040x instructions ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Filing 1040x instructions R. Filing 1040x instructions B. Filing 1040x instructions 553. Filing 1040x instructions Prop. Filing 1040x instructions Regs. Filing 1040x instructions on Good Faith Determinations. Filing 1040x instructions New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Filing 1040x instructions  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Filing 1040x instructions On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Filing 1040x instructions See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Filing 1040x instructions Reg. Filing 1040x instructions 38148. Filing 1040x instructions On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Filing 1040x instructions The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Filing 1040x instructions See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Filing 1040x instructions Reg. Filing 1040x instructions 20,523. Filing 1040x instructions Timing of when an Organization is exempt for Federal Tax Purposes. Filing 1040x instructions  As noted in section 2. Filing 1040x instructions 03(4) of Revenue Procedure 2013-9, 2013-2 I. Filing 1040x instructions R. Filing 1040x instructions B. Filing 1040x instructions 267, the provisions in section 11. Filing 1040x instructions 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Filing 1040x instructions Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Filing 1040x instructions In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Filing 1040x instructions The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Filing 1040x instructions Section 11. Filing 1040x instructions 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Filing 1040x instructions Exempt Organizations Select Check. Filing 1040x instructions  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Filing 1040x instructions It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Filing 1040x instructions Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Filing 1040x instructions Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Filing 1040x instructions Have filed a Form 990-N (e-Postcard) annual electronic notice. Filing 1040x instructions  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Filing 1040x instructions See also Revenue Procedure 2011-33, 2011-25 I. Filing 1040x instructions R. Filing 1040x instructions B. Filing 1040x instructions 887. Filing 1040x instructions Future developments. Filing 1040x instructions . Filing 1040x instructions  The IRS has created a page on IRS. Filing 1040x instructions gov for information about Publication 557, at www. Filing 1040x instructions irs. Filing 1040x instructions gov/pub557. Filing 1040x instructions Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Filing 1040x instructions Reminders The Patient Protection and Affordable Care Act (ACA). Filing 1040x instructions   The ACA added several new laws. Filing 1040x instructions This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Filing 1040x instructions For more information, go to IRS. Filing 1040x instructions gov and select Affordable Care Act Tax Provisions. Filing 1040x instructions Electronic filing requirement for large organizations. Filing 1040x instructions  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Filing 1040x instructions For more information, go to e-file for Charities and Non-Profits. Filing 1040x instructions Section 501(c)(15) gross receipts. Filing 1040x instructions   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Filing 1040x instructions See Notice 2006-42, 2006-19 I. Filing 1040x instructions R. Filing 1040x instructions B. Filing 1040x instructions 878, Notice 2006-42. Filing 1040x instructions Prohibited tax shelter transactions. Filing 1040x instructions  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Filing 1040x instructions See T. Filing 1040x instructions D. Filing 1040x instructions 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Filing 1040x instructions R. Filing 1040x instructions B. Filing 1040x instructions 242. Filing 1040x instructions See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Filing 1040x instructions Pension Protection Act of 2006 tax changes. Filing 1040x instructions  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Filing 1040x instructions Unless otherwise noted, most of the changes became effective on August 17, 2006. Filing 1040x instructions For key provisions, go to The Pension Protection Act of 2006. Filing 1040x instructions Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Filing 1040x instructions There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Filing 1040x instructions There are additional standards for credit counseling organizations. Filing 1040x instructions The definition of convention or association of churches has been modified. Filing 1040x instructions Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Filing 1040x instructions The requirements of disclosure to state officials relating to exempt organizations has been modified. Filing 1040x instructions There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Filing 1040x instructions There are new excise taxes on prohibited tax shelter transactions. Filing 1040x instructions There is a modification of recordkeeping requirements for certain charitable contributions. Filing 1040x instructions Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Filing 1040x instructions It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Filing 1040x instructions To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Filing 1040x instructions Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Filing 1040x instructions Section 501(c) organizations are covered in this publication. Filing 1040x instructions Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Filing 1040x instructions Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Filing 1040x instructions Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Filing 1040x instructions Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Filing 1040x instructions Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Filing 1040x instructions Organizations not discussed in this publication. Filing 1040x instructions   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Filing 1040x instructions These organizations (and the Code sections that apply to them) are as follows. Filing 1040x instructions Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Filing 1040x instructions   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Filing 1040x instructions If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Filing 1040x instructions For telephone assistance, call 1-877-829-5500. Filing 1040x instructions   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Filing 1040x instructions If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Filing 1040x instructions Organization Reference Chart. Filing 1040x instructions   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Filing 1040x instructions It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Filing 1040x instructions It also describes each type of qualifying organization and the general nature of its activities. Filing 1040x instructions   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Filing 1040x instructions Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Filing 1040x instructions Check the IRS website, IRS. Filing 1040x instructions gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Filing 1040x instructions irs. Filing 1040x instructions gov/charities/index. Filing 1040x instructions html. 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 e-mail us while visiting our website at IRS. Filing 1040x instructions gov. Filing 1040x instructions   You can send your comments 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   If you wish telephone assistance, please call 1-877-829-5500. Filing 1040x instructions This toll-free telephone service is available Monday through Friday. Filing 1040x instructions Prev  Up  Next   Home   More Online Publications