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Free file fillable forms 1. Free file fillable forms   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). Free file fillable forms These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). Free file fillable forms In addition, the following are subject to the tax on unrelated business income. Free file fillable forms Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). Free file fillable forms State and municipal colleges and universities. Free file fillable forms Qualified state tuition programs. Free file fillable forms Medical savings accounts (MSAs) described in section 220(d). Free file fillable forms Coverdell savings accounts described in section 530. Free file fillable forms U. Free file fillable forms S. Free file fillable forms instrumentalities. Free file fillable forms   A corporation that is a U. Free file fillable forms S. Free file fillable forms instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. Free file fillable forms Colleges and universities. Free file fillable forms   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. Free file fillable forms As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). Free file fillable forms   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. Free file fillable forms It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Free file fillable forms If the business activity is unrelated, the income in both instances will be subject to the tax. Free file fillable forms If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. Free file fillable forms Title-holding corporations. Free file fillable forms   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. Free file fillable forms   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. Free file fillable forms However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Free file fillable forms Example. Free file fillable forms X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Free file fillable forms During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Free file fillable forms X also receives $100,000 from source N, which is not related to A's exempt function. Free file fillable forms X and A file a consolidated return for the tax year. Free file fillable forms X has unrelated business income of $100,000. Free file fillable forms Prev  Up  Next   Home   More Online Publications
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Free file fillable forms Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. Free file fillable forms Tax questions. Free file fillable forms Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. Free file fillable forms irs. Free file fillable forms gov/pub531. Free file fillable forms What's New Additional Medicare Tax. Free file fillable forms  Beginning in 2013, a 0. Free file fillable forms 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Free file fillable forms An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. Free file fillable forms An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. Free file fillable forms Additional Medicare Tax is only imposed on the employee. Free file fillable forms There is no employer share of Additional Medicare Tax. Free file fillable forms All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free file fillable forms Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. Free file fillable forms Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. Free file fillable forms For more information on Additional Medicare Tax, go to www. Free file fillable forms irs. Free file fillable forms gov and enter “Additional Medicare Tax” in the search box. Free file fillable forms Reminder Photographs of missing children. Free file fillable forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free file fillable forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file fillable forms 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. Free file fillable forms Introduction This publication is for employees who receive tips. Free file fillable forms All tips you receive are income and are subject to federal income tax. Free file fillable forms You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Free file fillable forms The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Free file fillable forms Reporting your tip income correctly is not difficult. Free file fillable forms You must do three things. Free file fillable forms Keep a daily tip record. Free file fillable forms Report tips to your employer. Free file fillable forms Report all your tips on your income tax return. Free file fillable forms  This publication will explain these three things and show you what to do on your tax return if you have not done the first two. Free file fillable forms This publication will also show you how to treat allocated tips. Free file fillable forms Comments and suggestions. Free file fillable forms   We welcome your comments about this publication and your suggestions for future editions. Free file fillable forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free file fillable forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file fillable forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file fillable forms   You can send your comments from www. Free file fillable forms irs. Free file fillable forms gov/formspubs/. Free file fillable forms Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free file fillable forms   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. Free file fillable forms Ordering forms and publications. Free file fillable forms   Visit www. Free file fillable forms irs. Free file fillable forms 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. Free file fillable forms Internal Revenue Service 1201 N. Free file fillable forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free file fillable forms   If you have a tax question, check the information available on IRS. Free file fillable forms gov or call 1-800-829-1040. Free file fillable forms We cannot answer tax questions sent to either of the above addresses. Free file fillable forms Prev  Up  Next   Home   More Online Publications