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Free filing of state taxes 4. Free filing of state taxes   Other Section 501(c) Organizations Table of Contents Introduction 501(c)(4) - Civic Leagues and Social Welfare OrganizationsSpecific Organizations 501(c)(5) - Labor, Agricultural and Horticultural OrganizationsLabor Organizations Agricultural and Horticultural Organizations 501(c)(6) - Business Leagues, etc. Free filing of state taxes Line of business. Free filing of state taxes Examples. Free filing of state taxes Improvement of business conditions. Free filing of state taxes Exception for local legislation. Free filing of state taxes De minimis exception. Free filing of state taxes Grass roots lobbying. Free filing of state taxes 501(c)(7) - Social and Recreation ClubsLimited membership. Free filing of state taxes Support. Free filing of state taxes Facilities open to public. Free filing of state taxes Gross receipts from nonmembership sources. Free filing of state taxes Gross receipts. Free filing of state taxes Nontraditional activities. Free filing of state taxes 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal SocietiesFraternal Beneficiary Societies (501(c)(8)) Domestic Fraternal Societies (501(c)(10)) 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' AssociationsLocal Employees' Associations (501(c)(4)) Voluntary Employees' Beneficiary Associations (501(c)(9)) Supplemental Unemployment Benefit Trusts (501(c)(17)) 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like OrganizationsMembership. Free filing of state taxes Losses and expenses. Free filing of state taxes Distributions of proceeds. Free filing of state taxes The 85% Requirement Local Life Insurance Associations Mutual or Cooperative Associations 501(c)(13) - Cemetery CompaniesBuying cemetery property. Free filing of state taxes Perpetual care organization. Free filing of state taxes Care of individual plots. Free filing of state taxes 501(c)(14) - Credit Unions and Other Mutual Financial OrganizationsState-Chartered Credit Unions Other Mutual Financial Organizations 501(c)(19) - Veterans' Organizations 501(c)(20) - Group Legal Services Plan Organizations 501(c)(21) - Black Lung Benefit TrustsExcise taxes. Free filing of state taxes 501(c)(2) - Title-Holding Corporations for Single Parent CorporationsExpenses. Free filing of state taxes Waiver of payment of income. Free filing of state taxes 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent CorporationsUnrelated Business Income 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations 501(c)(29) - CO-OP Health Insurance Issuers New Guidance for IRC 501(c)(29) Qualified Nonprofit Health Insurance Issuers General Requirements for Exemption under 501(c)(29) and Annual Filing Requirement Additional Guidance for Prospective 501(c)(29) Organizations Introduction This chapter contains specific information for certain organizations described in section 501(c), other than those organizations that are described in section 501(c)(3). Free filing of state taxes Section 501(c)(3) organizations are covered in chapter 3 of this publication. Free filing of state taxes The Table of Contents at the beginning of this publication, as well as the Organization Reference Chart, may help you locate at a glance the type of organization discussed in this chapter. Free filing of state taxes 501(c)(4) - Civic Leagues and Social Welfare Organizations If your organization is not organized for profit and will be operated primarily to promote social welfare to benefit the community, you should file Form 1024 to apply for recognition of exemption from federal income tax under section 501(c)(4). Free filing of state taxes The discussion that follows describes the information you must provide when applying. Free filing of state taxes For application procedures, see chapter 1. Free filing of state taxes To qualify for exemption under section 501(c)(4), the organization's net earnings must be devoted primarily to charitable, educational, or recreational purposes. Free filing of state taxes In addition, no part of the organization's net earnings can inure to the benefit of any private shareholder or individual. Free filing of state taxes If the organization provides an excess benefit to certain persons, an excise tax may be imposed. Free filing of state taxes See Excise tax on excess benefit transactions , under Excess Benefit Transactions in chapter 5 for more information about this tax. Free filing of state taxes Examples. Free filing of state taxes   Types of organizations that are considered to be social welfare organizations are civic associations and volunteer fire companies. Free filing of state taxes Nonprofit operation. Free filing of state taxes   You must submit evidence that your organization is organized and will be operated on a nonprofit basis. Free filing of state taxes However, such evidence, including the fact that your organization is organized under a state law relating to nonprofit corporations, will not in itself establish a social welfare purpose. Free filing of state taxes Social welfare. Free filing of state taxes   To establish that your organization is organized primarily to promote social welfare, you should submit evidence with your application showing that your organization will operate primarily to further (in some way) the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements). Free filing of state taxes   An organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community. Free filing of state taxes It therefore does not qualify as a section 501(c)(4) organization. Free filing of state taxes Similarly, an organization formed to represent member-tenants of an apartment complex does not qualify, since its activities benefit the member-tenants and not all tenants in the community. Free filing of state taxes However, an organization formed to promote the legal rights of all tenants in a particular community may qualify under section 501(c)(4) as a social welfare organization. Free filing of state taxes Political activity. Free filing of state taxes   Promoting social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. Free filing of state taxes However, if you submit proof that your organization is organized primarily to promote social welfare, it can obtain exemption even if it participates legally in some political activity on behalf of or in opposition to candidates for public office. Free filing of state taxes See the discussion in chapter 2 under Political Organization Income Tax Return . Free filing of state taxes Social or recreational activity. Free filing of state taxes   If social activities will be the primary purpose of your organization, you should not file an application for exemption as a social welfare organization but should file for exemption as a social club described in section 501(c)(7). Free filing of state taxes Retirement benefit program. Free filing of state taxes   An organization established by its members that has as its primary activity providing supplemental retirement benefits to its members or death benefits to their beneficiaries does not qualify as an exempt social welfare organization. Free filing of state taxes It may qualify under another paragraph of section 501(c) depending on all the facts. Free filing of state taxes   However, a nonprofit association that is established, maintained, and funded by a local government to provide the only retirement benefits to a class of employees may qualify as a social welfare organization under section 501(c)(4). Free filing of state taxes Tax treatment of donations. Free filing of state taxes   Donations to volunteer fire companies are deductible on the donor's federal income tax return, but only if made for exclusively public purposes. Free filing of state taxes Contributions to civic leagues or other section 501(c)(4) organizations generally are not deductible as charitable contributions for federal income tax purposes. Free filing of state taxes They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer's business. Free filing of state taxes However, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. Free filing of state taxes for more information. Free filing of state taxes For more information on social welfare organizations, see Life Cycle of a Social Welfare Organization at IRS. Free filing of state taxes gov. Free filing of state taxes Specific Organizations The following information should be contained in the application form and accompanying statements of certain types of civic leagues or social welfare organizations. Free filing of state taxes Volunteer fire companies. Free filing of state taxes   If your organization wishes to obtain exemption as a volunteer fire company or similar organization, you should submit evidence that its members are actively engaged in fire fighting and similar disaster assistance, whether it actually owns the fire fighting equipment, and whether it provides any assistance for its members, such as death and medical benefits in case of injury to them. Free filing of state taxes   If your organization does not have an independent social purpose, such as providing recreational facilities for members, it may be exempt under section 501(c)(3). Free filing of state taxes In this event, your organization should file Form 1023. Free filing of state taxes Homeowners' associations. Free filing of state taxes   A membership organization formed by a real estate developer to own and maintain common green areas, streets, and sidewalks and to enforce covenants to preserve the appearance of the development should show that it is operated for the benefit of all the residents of the community. Free filing of state taxes The term community generally refers to a geographical unit recognizable as a governmental subdivision, unit, or district thereof. Free filing of state taxes Whether a particular association meets the requirement of benefiting a community depends on the facts and circumstances of each case. Free filing of state taxes Even if an area represented by an association is not a community, the association can still qualify for exemption if its activities benefit a community. Free filing of state taxes   The association should submit evidence that areas such as roadways and park land that it owns and maintains are open to the general public and not just its own members. Free filing of state taxes It also must show that it does not engage in exterior maintenance of private homes. Free filing of state taxes   A homeowners' association that is not exempt under section 501(c)(4) and that is a condominium management association, a residential real estate management association, or a timeshare association generally can elect under the provisions of section 528 to receive certain tax benefits that, in effect, permit it to exclude its exempt function income from its gross income. Free filing of state taxes Other organizations. Free filing of state taxes   Other nonprofit organizations that qualify as social welfare organizations include: An organization operating an airport that is on land owned by a local government, which supervises the airport's operation, and that serves the general public in an area with no other airport, A community association that works to improve public services, housing, and residential parking; publishes a free community newspaper; sponsors a community sports league, holiday programs, and meetings; and contracts with a private security service to patrol the community, A community association devoted to preserving the community's traditions, architecture, and appearance by representing it before the local legislature and administrative agencies in zoning, traffic, and parking matters, An organization that tries to encourage industrial development and relieve unemployment in an area by making loans to businesses so they will relocate to the area, and An organization that holds an annual festival of regional customs and traditions. Free filing of state taxes 501(c)(5) - Labor, Agricultural and Horticultural Organizations If you are a member of an organization that wants to obtain recognition of exemption from federal income tax as a labor, agricultural, or horticultural organization, you should submit an application on Form 1024. Free filing of state taxes You must indicate in your application for exemption and accompanying statements that no part of the organization's net earnings will inure to the benefit of any member. Free filing of state taxes In addition, you should follow the procedure for obtaining recognition of exempt status described in chapter 1. Free filing of state taxes Submit any additional information that may be required, as described in this section. Free filing of state taxes Tax treatment of donations. Free filing of state taxes   Contributions to labor, agricultural, and horticultural organizations are not deductible as charitable contributions on the donor's federal income tax return. Free filing of state taxes However, such payments may be deductible as business expenses if they are ordinary and necessary in the conduct of the taxpayer's trade or business. Free filing of state taxes For more information about certain limits affecting the deductibility of these business expenses, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. Free filing of state taxes Labor Organizations A labor organization is an association of workers who have combined to protect and promote the interests of the members by bargaining collectively with their employers to secure better working conditions. Free filing of state taxes To show that your organization has the purpose of a labor organization, you should include in the articles of organization or accompanying statements (submitted with your exemption application) information establishing that the organization is organized to better the conditions of workers, improve the grade of their products, and develop a higher degree of efficiency in their respective occupations. Free filing of state taxes In addition, no net earnings of the organization can inure to the benefit of any member. Free filing of state taxes Composition of membership. Free filing of state taxes   While a labor organization generally is composed of employees or representatives of the employees (in the form of collective bargaining agents) and similar employee groups, evidence that an organization's membership consists mainly of workers does not in itself indicate an exempt purpose. Free filing of state taxes You must show in your application that your organization has the purposes described in the preceding paragraph. Free filing of state taxes These purposes can be accomplished by a single labor organization acting alone or by several organizations acting together through a separate organization. Free filing of state taxes Benefits to members. Free filing of state taxes   The payment by a labor organization of death, sick, accident, and similar benefits to its individual members with funds contributed by its members, if made under a plan to better the conditions of the members, does not preclude exemption as a labor organization. Free filing of state taxes However, an organization does not qualify for exemption as a labor organization if it has no authority to represent members in job-related matters, even if it provides weekly income to its members in the event of a lawful strike by the members' union, in return for an annual payment by the member. Free filing of state taxes   For more information on labor organizations, see Life Cycle of a Labor Organization at IRS. Free filing of state taxes gov. Free filing of state taxes Agricultural and Horticultural Organizations Agricultural and horticultural organizations are connected with raising livestock, forestry, cultivating land, raising and harvesting crops or aquatic resources, cultivating useful or ornamental plants, and similar pursuits. Free filing of state taxes For the purpose of these provisions, aquatic resources include only animal or vegetable life, but not mineral resources. Free filing of state taxes The term harvesting, in this case, includes fishing and related pursuits. Free filing of state taxes Agricultural organizations can be quasi-public in character and are often designed to encourage the development of better agricultural and horticultural products through a system of awards, using income from entry fees, gate receipts, and donations to meet the necessary expenses of upkeep and operation. Free filing of state taxes When the activities are directed toward the improvement of marketing or other business conditions in one or more lines of business, rather than the improvement of production techniques or the betterment of the conditions of persons engaged in agriculture, the organization must qualify for exemption as a business league, board of trade, or other organization, as discussed next in the section on 501(c)(6) organizations. Free filing of state taxes The primary purpose of exempt agricultural and horticultural organizations must be to better the conditions of those engaged in agriculture or horticulture, develop more efficiency in agriculture or horticulture, or improve the products. Free filing of state taxes The following list contains some examples of activities that show an agricultural or horticultural purpose. Free filing of state taxes Promoting various cooperative agricultural, horticultural, and civic activities among rural residents by a state, farm, or home bureau. Free filing of state taxes Exhibiting livestock, farm products, and other characteristic features of agriculture and horticulture. Free filing of state taxes Testing soil for members and nonmembers of the farm bureau on a cost basis, the results of the tests and other recommendations being furnished to the community members to educate them in soil treatment. Free filing of state taxes Guarding the purity of a specific breed of livestock. Free filing of state taxes Encouraging improvements in the production of fish on privately owned fish farms. Free filing of state taxes Negotiating with processors for the price to be paid to members for their crops. Free filing of state taxes For more information on agricultural or horticultural organizations, see Life Cycle of an Agricultural or Horticultural Organization at IRS. Free filing of state taxes gov. Free filing of state taxes 501(c)(6) - Business Leagues, etc. Free filing of state taxes If your association wants to apply for recognition of exemption from federal income tax as a nonprofit business league, chamber of commerce, real estate board, or board of trade, it should file Form 1024. Free filing of state taxes For a discussion of the procedure to follow, see chapter 1. Free filing of state taxes Your organization must indicate in its application form and attached statements that no part of its net earnings will inure to the benefit of any private shareholder or individual and that it is not organized for profit or organized to engage in an activity ordinarily carried on for profit (even if the business is operated on a cooperative basis or produces only sufficient income to be self-sustaining). Free filing of state taxes In addition, your organization must be primarily engaged in activities or functions that are the basis for its exemption. Free filing of state taxes It must be primarily supported by membership dues and other income from activities substantially related to its exempt purpose. Free filing of state taxes A business league, in general, is an association of persons having some common business interest, the purpose of which is to promote that common interest and not to engage in a regular business of a kind ordinarily carried on for profit. Free filing of state taxes Trade associations and professional associations are considered business leagues. Free filing of state taxes Chamber of commerce. Free filing of state taxes   A chamber of commerce usually is composed of the merchants and traders of a city. Free filing of state taxes Board of trade. Free filing of state taxes   A board of trade often consists of persons engaged in similar lines of business. Free filing of state taxes For example, a nonprofit organization formed to regulate the sale of a specified agricultural commodity to assure equal treatment of producers, warehouse workers, and buyers is a board of trade. Free filing of state taxes   Chambers of commerce and boards of trade usually promote the common economic interests of all the commercial enterprises in a given trade community. Free filing of state taxes Real estate board. Free filing of state taxes   A real estate board consists of members interested in improving the business conditions in the real estate field. Free filing of state taxes It is not organized for profit and no part of the net earnings inures to the benefit of any private shareholder or individual. Free filing of state taxes Professional football leagues. Free filing of state taxes   The Internal Revenue Code specifically defines professional football leagues as exempt organizations under section 501(c)(6). Free filing of state taxes They are exempt whether or not they administer a pension fund for football players. Free filing of state taxes General purpose. Free filing of state taxes   You must indicate in the material submitted with your application that your organization will be devoted to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual persons. Free filing of state taxes It must be shown that the conditions of a particular trade or the interests of the community will be advanced. Free filing of state taxes Merely indicating the name of the organization or the object of the local statute under which it is created is not enough to demonstrate the required general purpose. Free filing of state taxes Line of business. Free filing of state taxes   This term generally refers either to an entire industry or to all components of an industry within a geographic area. Free filing of state taxes It does not include a group composed of businesses that market a particular brand within an industry. Free filing of state taxes Common business interest. Free filing of state taxes   A common business interest of all members of the organization must be established by the application documents. Free filing of state taxes Examples. Free filing of state taxes   Activities that would tend to illustrate a common business interest are: Promotion of higher business standards and better business methods and encouragement of uniformity and cooperation by a retail merchants association, Education of the public in the use of credit, Establishment of uniform casualty rates and compilation of statistical information by an insurance rating bureau operated by casualty insurance companies, Establishment and maintenance of the integrity of a local commercial market, Operation of a trade publication primarily intended to benefit an entire industry, and Encouragement of the use of goods and services of an entire industry (such as a lawyer referral service whose main purpose is to introduce individuals to the use of the legal profession in the hope that they will enter into lawyer-client relationships on a paying basis as a result). Free filing of state taxes Improvement of business conditions. Free filing of state taxes   Generally, this must be shown to be the purpose of the organization. Free filing of state taxes This is not established by evidence of particular services that provide a convenience or economy to individual members in their businesses, such as advertising that carries the name of members, interest-free loans, assigning exclusive franchise areas, operation of a real estate multiple listing system, or operation of a credit reporting agency. Free filing of state taxes Stock or commodity exchange. Free filing of state taxes   A stock or commodity exchange is not a business league, chamber of commerce, real estate board, or board of trade and is not exempt under section 501(c)(6). Free filing of state taxes Legislative activity. Free filing of state taxes   An organization that is exempt under section 501(c)(6) can work for the enactment of laws to advance the common business interests of the organization's members. Free filing of state taxes Deduction not allowed for dues used for political or legislative activities. Free filing of state taxes   A taxpayer cannot deduct the part of dues or other payments to a business league, trade association, labor union, or similar organization that is reported to the taxpayer by the organization as having been used for any of the following activities. Free filing of state taxes Influencing legislation. Free filing of state taxes Participating or intervening in a political campaign for, or against, any candidate for public office. Free filing of state taxes Trying to influence the general public, or part of the general public, with respect to elections, legislative matters, or referendums (also known as grass roots lobbying). Free filing of state taxes Communicating directly with certain executive branch officials to try to influence their official actions or positions. Free filing of state taxes See Dues Used for Lobbying or Political Activities under Required Disclosures in chapter 2 for more information. Free filing of state taxes Exception for local legislation. Free filing of state taxes   Members can deduct dues (or assessments) to an organization that are for expenses of: Appearing before, submitting statements to, or sending communications to members of a local council or similar governing body with respect to legislation or proposed legislation of direct interest to the member, or Communicating information between the member and the organization with respect to local legislation or proposed legislation of direct interest to the organization or the member. Free filing of state taxes Legislation or proposed legislation is of direct interest to a taxpayer if it will, or can reasonably be expected to, affect the taxpayer's trade or business. Free filing of state taxes De minimis exception. Free filing of state taxes   In-house expenditures of $2,000 or less for the year for activities (1) – (4) listed earlier will not prevent a deduction for dues if the dues meet all other tests to be deductible as a business expense. Free filing of state taxes Grass roots lobbying. Free filing of state taxes   A tax-exempt trade association, labor union, or similar organization is considered to be engaging in grass roots lobbying if it contacts prospective members or calls upon its own members to contact their employees and customers for the purpose of urging such persons to communicate with their elected state or Congressional representatives to support the promotion, defeat, or repeal of legislation that is of direct interest to the organization. Free filing of state taxes Any dues or assessments directly related to such activities are not deductible by the taxpayer, since the individuals being contacted, who are not members of the organization, are a segment of the general public. Free filing of state taxes Tax treatment of donations. Free filing of state taxes   Contributions to organizations described in this section are not deductible as charitable contributions on the donor's federal income tax return. Free filing of state taxes They may be deductible as trade or business expenses if ordinary and necessary in the conduct of the taxpayer's business. Free filing of state taxes   For more information on business leagues, see Life Cycle of a Business League (Trade Association) on IRS. Free filing of state taxes gov. Free filing of state taxes 501(c)(7) - Social and Recreation Clubs If your club is organized for pleasure, recreation, and other similar nonprofitable purposes and substantially all of its activities are for these purposes, it should file Form 1024 to apply for recognition of exemption from federal income tax. Free filing of state taxes In applying for recognition of exemption, you should submit the information described in this section. Free filing of state taxes Also see chapter 1 for the procedures to follow. Free filing of state taxes Typical organizations that should file for recognition of exemption as social clubs include: College alumni associations that are not described in chapter 3 under Alumni association , College fraternities or sororities operating chapter houses for students, Country clubs, Amateur hunting, fishing, tennis, swimming, and other sport clubs, Dinner clubs that provide a meeting place, library, and dining room for members, Hobby clubs, Garden clubs, and Variety clubs. Free filing of state taxes Discrimination prohibited. Free filing of state taxes   Your organization will not be recognized as tax exempt if its charter, bylaws, or other governing instrument, or any written policy statement provides for discrimination against any person on the basis of race, color, or religion. Free filing of state taxes   However, a club that in good faith limits its membership to the members of a particular religion to further the teachings or principles of that religion and not to exclude individuals of a particular race or color will not be considered as discriminating on the basis of religion. Free filing of state taxes Also, the restriction on religious discrimination does not apply to a club that is an auxiliary of a fraternal beneficiary society (discussed later) if that society is described in section 501(c)(8) and exempt from tax under section 501(a) and limits its membership to the members of a particular religion. Free filing of state taxes Private benefit prohibited. Free filing of state taxes   No part of the organization's net earnings can inure to the benefit of any person having a personal and private interest in the activities of the organization. Free filing of state taxes For purposes of this requirement, it is not necessary that net earnings be actually distributed. Free filing of state taxes Even undistributed earnings can benefit members. Free filing of state taxes Examples of this include a decrease in membership dues or an increase in the services the club provides to its members without a corresponding increase in dues or other fees paid for club support. Free filing of state taxes However, fixed-fee payments to members who bring new members into the club are not an inurement of the club's net earnings, if the payments are reasonable compensation for performance of a necessary administrative service. Free filing of state taxes Purposes. Free filing of state taxes   To show that your organization possesses the characteristics of a club within the meaning of the exemption law, you should submit evidence with your application that personal contact, commingling, and fellowship exist among members. Free filing of state taxes You must show that members are bound together by a common objective of pleasure, recreation, and other nonprofitable purposes. Free filing of state taxes   Fellowship need not be present between each member and every other member of a club if it is a material part in the life of the organization. Free filing of state taxes A statewide or nationwide organization that is made up of individual members, but is divided into local groups, satisfies this requirement if fellowship is a material part of the life of each local group. Free filing of state taxes   The term other nonprofitable purposes means other purposes similar to pleasure and recreation. Free filing of state taxes For example, a club that, in addition to its social activities, has a plan for the payment of sick and death benefits is not operating exclusively for pleasure, recreation, and other nonprofitable purposes. Free filing of state taxes Limited membership. Free filing of state taxes   The membership in a social club must be limited. Free filing of state taxes To show that your organization has a purpose that would characterize it as a club, you should submit evidence with your application that there are limits on admission to membership consistent with the character of the club. Free filing of state taxes   A social club that issues corporate membership is dealing with the general public in the form of the corporation's employees. Free filing of state taxes Corporate members of a club are not the kind of members contemplated by the law. Free filing of state taxes Gross receipts from these members would be a factor in determining whether the club qualifies as a social club. Free filing of state taxes See Gross receipts from nonmembership sources , later. Free filing of state taxes Bona fide individual memberships paid for by a corporation would not have an effect on the gross receipts source. Free filing of state taxes   The fact that a social club may have an associate (nonvoting) class of membership will not be, in and of itself, a cause for nonrecognition of exemption. Free filing of state taxes However, if one membership class pays substantially lower dues and fees than another membership class, although both classes enjoy the same rights and privileges in using the club facilities, there may be an inurement of income to the benefited class, resulting in a denial of the club's exemption. Free filing of state taxes Support. Free filing of state taxes   In general, your club should be supported solely by membership fees, dues, and assessments. Free filing of state taxes However, if otherwise entitled to exemption, your club will not be disqualified because it raises revenue from members through the use of club facilities or in connection with club activities. Free filing of state taxes Business activities. Free filing of state taxes   If your club will engage in business, such as selling real estate, timber, or other products or services, it generally will be denied exemption. Free filing of state taxes However, evidence submitted with your application form that your organization will provide meals, refreshments, or services related to its exempt purposes only to its own members or their dependents or guests will not cause denial of exemption. Free filing of state taxes Facilities open to public. Free filing of state taxes   Evidence that your club's facilities will be open to the general public (persons other than members or their dependents or guests) may cause denial of exemption. Free filing of state taxes This does not mean, however, that any dealing with outsiders will automatically deprive a club of exemption. Free filing of state taxes Gross receipts from nonmembership sources. Free filing of state taxes   A section 501(c)(7) organization can receive up to 35% of its gross receipts, including investment income, from sources outside of its membership without losing its tax-exempt status. Free filing of state taxes Income from nontraditional business activity with members is not exempt function income, and thus is included as income from sources outside of the membership. Free filing of state taxes Of the 35% gross receipts listed above, up to 15% of the gross receipts can be derived from the use of the club's facilities or services by the general public. Free filing of state taxes If an organization has outside income that is more than these limits, all the facts and circumstances will be taken into account in determining whether the organization qualifies for exempt status. Free filing of state taxes Gross receipts. Free filing of state taxes   Gross receipts, for this purpose, are receipts from the normal and usual (traditionally conducted) activities of the club. Free filing of state taxes These receipts include charges, admissions, membership fees, dues, assessments, investment income, and normal recurring capital gains on investments. Free filing of state taxes Receipts do not include initiation fees and capital contributions. Free filing of state taxes Unusual amounts of income, such as from the sale of a clubhouse or similar facility, are not included in gross receipts or in figuring the percentage limits. Free filing of state taxes Nontraditional activities. Free filing of state taxes   Activities conducted by a social club need to further its exempt purposes. Free filing of state taxes Traditional business activities are those that further a social club's exempt purposes. Free filing of state taxes Nontraditional business activities do not further the exempt purposes of a social club even if conducted solely on a membership basis. Free filing of state taxes Nontraditional business activities are prohibited (subject to an insubstantial, trivial, and nonrecurrent test) for businesses conducted with both members and nonmembers. Free filing of state taxes Examples of nontraditional business activities include sale of package liquor, take-out food, and long-term room rental. Free filing of state taxes Fraternity foundations. Free filing of state taxes   If your organization is a foundation formed for the exclusive purpose of acquiring and leasing a chapter house to a local fraternity chapter or sorority chapter maintained at an educational institution and does not engage in any social or recreational activities, it may be a title holding corporation (discussed later under section 501(c)(2) organizations and under section 501(c)(25) organizations) rather than a social club. Free filing of state taxes Tax treatment of donations. Free filing of state taxes   Donations to exempt social and recreation clubs are not deductible as charitable contributions on the donor's federal income tax return. Free filing of state taxes 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies This section describes the information to be provided upon application for recognition of exemption by two types of fraternal societies: beneficiary and domestic. Free filing of state taxes The major distinction is that fraternal beneficiary societies provide for the payment of life, sick, accident, or other benefits to their members or their dependents, while domestic fraternal societies do not provide these benefits but rather devote their earnings to fraternal, religious, charitable, etc. Free filing of state taxes , purposes. Free filing of state taxes The procedures to follow in applying for recognition of exemption are described in chapter 1. Free filing of state taxes If your organization is controlled by a central organization, you should check with your controlling organization to determine whether your unit has been included in a group exemption letter or can be added. Free filing of state taxes If so, your organization need not apply for individual recognition of exemption. Free filing of state taxes For more information, see Group Exemption Letter in chapter 1 of this publication. Free filing of state taxes Tax treatment of donations. Free filing of state taxes   Donations by an individual to a domestic fraternal beneficiary society or a domestic fraternal society operating under the lodge system are deductible as charitable contributions only if used exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals. Free filing of state taxes Fraternal Beneficiary Societies (501(c)(8)) A fraternal beneficiary society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. Free filing of state taxes The application and accompanying statements should establish that the organization: Is a fraternal organization, Operates under the lodge system or for the exclusive benefit of the members of a fraternal organization itself operating under the lodge system, and Provides for the payment of life, sick, accident, or other benefits to the members of the society, order, or association or their dependents. Free filing of state taxes Lodge system. Free filing of state taxes   Operating under the lodge system means carrying on activities under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, called lodges, chapters, or the like. Free filing of state taxes Payment of benefits. Free filing of state taxes   It is not essential that every member be covered by the society's program of sick, accident, or death benefits. Free filing of state taxes An organization can qualify for exemption if most of its members are eligible for benefits, and the benefits are paid from contributions or dues paid by those members. Free filing of state taxes   The benefits must be limited to members and their dependents. Free filing of state taxes If members will have the ability to confer benefits to other than themselves and their dependents, exemption will not be recognized. Free filing of state taxes Whole-life insurance. Free filing of state taxes   Whole-life insurance constitutes a life benefit under section 501(c)(8) even though the policy may contain investment features such as a cash surrender value or a policy loan. Free filing of state taxes Reinsurance pool. Free filing of state taxes   Payments by a fraternal beneficiary society into a state-sponsored reinsurance pool that protects participating insurers against excessive losses on major medical health and accident insurance will not preclude exemption as a fraternal beneficiary society. Free filing of state taxes Domestic Fraternal Societies (501(c)(10)) A domestic fraternal society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. Free filing of state taxes The application and accompanying statements should establish that the organization: Is a domestic fraternal organization organized in the U. Free filing of state taxes S. Free filing of state taxes , Operates under the lodge system, Devotes its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, and Does not provide for the payment of life, sick, accident, or other benefits to its members. Free filing of state taxes The organization can arrange with insurance companies to provide optional insurance to its members without jeopardizing its exempt status. Free filing of state taxes 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations This section describes the information to be provided upon application for recognition of exemption by the following types of employees' associations: A voluntary employees' beneficiary association (including federal employees' associations) organized to pay life, sick, accident, and similar benefits to members or their dependents, or designated beneficiaries, if no part of the net earnings of the association inures to the benefit of any private shareholder or individual, and A supplemental unemployment benefit trust whose primary purpose is providing for payment of supplemental unemployment benefits. Free filing of state taxes Both the application form to file and the information to provide are discussed later under the section that describes your employee association. Free filing of state taxes Chapter 1 describes the procedures to follow in applying for exemption. Free filing of state taxes Tax treatment of donations. Free filing of state taxes   Donations to these organizations are not deductible as charitable contributions on the donor's federal income tax return. Free filing of state taxes Local Employees' Associations (501(c)(4)) A local association of employees whose membership is limited to employees of a designated person or persons in a particular municipality, and whose income will be devoted exclusively to charitable, educational, or recreational purposes. Free filing of state taxes A local employees' association must apply for recognition of exemption by filing Form 1024. Free filing of state taxes The organization must submit evidence that: It is of a purely local character, Its membership is limited to employees of a designated person or persons in a particular locality, and Its net earnings will be devoted exclusively to charitable, educational, or recreational purposes. Free filing of state taxes A local association of employees that has established a system of paying retirement or death benefits, or both, to its members will not qualify for exemption since the payment of these benefits is not considered as being for charitable, educational, or recreational purposes. Free filing of state taxes Similarly, a local association of employees that is operated primarily as a cooperative buying service for its members in order to obtain discount prices on merchandise, services, and activities does not qualify for exemption. Free filing of state taxes Voluntary Employees' Beneficiary Associations (501(c)(9)) An application for recognition of exemption as a voluntary employees' beneficiary association must be filed on Form 1024. Free filing of state taxes The material submitted with the application must show that your organization: Is a voluntary association of employees, Will provide for payment of life, sick, accident, or other benefits to members or their dependents or designated beneficiaries and substantially all of its operations are for this purpose, and Will not allow any of its net earnings to inure to the benefit of any private individual or shareholder except in the form of scheduled benefit payments. Free filing of state taxes To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. Free filing of state taxes Note. Free filing of state taxes Under section 4976, the reversion of funds from a section 501(c)(9) organization to the employer who created the beneficiary association may subject the employer to a 100% penalty excise tax on the amount of the reversion. Free filing of state taxes Notice requirement. Free filing of state taxes   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. Free filing of state taxes The organization gives notice by filing Form 1024. Free filing of state taxes If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before notice is given. Free filing of state taxes An extension of time for filing the notice can be granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . Free filing of state taxes Membership. Free filing of state taxes   Membership of a section 501(c)(9) organization must consist of individuals who are employees and have an employment-related common bond. Free filing of state taxes This common bond can be a common employer (or affiliated employers), coverage under one or more collective bargaining agreements, membership in a labor union, or membership in one or more locals of a national or international labor union. Free filing of state taxes   The membership of an association can include some individuals who are not employees, provided they have an employment-related bond with the employee-members. Free filing of state taxes For example, the owner of a business whose employees are members of the association can be a member. Free filing of state taxes An association will be considered composed of employees if 90% of its total membership on one day of each quarter of its tax year consists of employees. Free filing of state taxes Employees. Free filing of state taxes   Employees include individuals who became entitled to membership because they are or were employees. Free filing of state taxes For example, an individual will qualify as an employee even though the individual is on a leave of absence or has been terminated due to retirement, disability, or layoff. Free filing of state taxes   Generally, membership is voluntary if an affirmative act is required on the part of an employee to become a member. Free filing of state taxes Conversely, membership is involuntary if the designation as a member is due to employee status. Free filing of state taxes However, an association will be considered voluntary if employees are required to be members of the organization as a condition of their employment and they do not incur a detriment (such as a payroll deduction) as a result of their membership. Free filing of state taxes An employer has not imposed involuntary membership on the employee if membership is required as the result of a collective bargaining agreement or as an incident of membership in a labor organization. Free filing of state taxes Payment of benefits. Free filing of state taxes   The information submitted with your application must show that your organization will pay life, sick, accident, supplemental unemployment, or other similar benefits. Free filing of state taxes The benefits can be provided directly by your association or indirectly by your association through the payments of premiums to an insurance company (or fees to a medical clinic). Free filing of state taxes Benefits can be in the form of medical, clinical, or hospital services, transportation furnished for medical care, or money payments. Free filing of state taxes Nondiscrimination requirements. Free filing of state taxes   An organization that is part of a plan will not be exempt unless the plan meets certain nondiscrimination requirements. Free filing of state taxes However, if the organization is part of a plan that is a collective bargaining agreement that was the subject of good faith bargaining between employee organizations and employers, the plan need not meet these requirements for the organization to qualify as tax exempt. Free filing of state taxes   A plan meets the nondiscrimination requirements only if both of the following statements are true. Free filing of state taxes Each class of benefits under the plan is provided under a classification of employees that is set forth in the plan and does not discriminate in favor of employees who are highly compensated individuals. Free filing of state taxes The benefits provided under each class of benefits do not discriminate in favor of highly compensated individuals. Free filing of state taxes A life insurance, disability, severance pay, or supplemental unemployment compensation benefit does not discriminate in favor of highly compensated individuals merely because the benefits available bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of employees covered by the plan. Free filing of state taxes   For purposes of determining whether a plan meets the nondiscrimination requirements, the employer can elect to exclude all disability or severance payments payable to individuals who are in pay status as of January 1, 1985. Free filing of state taxes This will not apply to any increase in such payment by any plan amendment adopted after June 22, 1984. Free filing of state taxes   If a plan provides a benefit for which there is a nondiscrimination provision provided under Chapter 1 of the Internal Revenue Code as a condition of that benefit being excluded from gross income, these nondiscrimination requirements do not apply. Free filing of state taxes The benefit will be considered nondiscriminatory only if it meets the nondiscrimination provision of the applicable Code section. Free filing of state taxes For example, benefits provided under a medical reimbursement plan would meet the nondiscrimination requirements for an association, if the benefits meet the nondiscrimination requirements of section 105(h)(3) and 105(h)(4). Free filing of state taxes Excluded employees. Free filing of state taxes   Certain employees who are not covered by a plan can be excluded from consideration in applying these requirements. Free filing of state taxes These include employees: Who have not completed 3 years of service, Who have not attained age 21, Who are seasonal or less than half-time employees, Who are not in the plan and who are included in a unit of employees covered by a collective bargaining agreement if the class of benefits involved was the subject of good faith bargaining, or Who are nonresident aliens and who receive no earned income from the employer that has United States source income. Free filing of state taxes Highly compensated individual. Free filing of state taxes   A highly compensated individual is one who: Owned 5 percent or more of the employer at any time during the current year or the preceding year, Received more than $115,000 in compensation from the employer for the preceding year (the amount is annualized for inflation. Free filing of state taxes Go to IRS. Free filing of state taxes gov, and search “Pension Plan Limitation” for the year), and Was among the top 20% of employees by compensation for the preceding year. Free filing of state taxes However, the employer can choose not to have (3) apply. Free filing of state taxes Aggregation rules. Free filing of state taxes   The employer can choose to treat two or more plans as one plan for purposes of meeting the nondiscrimination requirements. Free filing of state taxes Employees of controlled groups of corporations, trades, or businesses under common control, or members of an affiliated service group, are treated as employees of a single employer. Free filing of state taxes Leased employees are treated as employees of the recipient. Free filing of state taxes One employee. Free filing of state taxes   A trust created to provide benefits to one employee will not qualify as a voluntary employees' beneficiary association under section 501(c)(9). Free filing of state taxes Supplemental Unemployment Benefit Trusts (501(c)(17)) A trust or trusts forming part of a written plan (established and maintained by an employer, his or her employees, or both) providing solely for the payment of supplemental unemployment compensation benefits must file the application for recognition of exemption on Form 1024. Free filing of state taxes The trust must be a valid, existing trust under local law and must be evidenced by an executed document. Free filing of state taxes A conformed copy of the plan of which the trust is a part should be attached to the application. Free filing of state taxes To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. Free filing of state taxes Note. Free filing of state taxes Under section 4976, the reversion of funds from a section 501(c)(17) organization to the employer who created the supplemental unemployment benefit trust may subject the employer to a 100% penalty excise tax on the amount of the reversion. Free filing of state taxes Notice requirement. Free filing of state taxes   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. Free filing of state taxes The organization gives notice by filing Form 1024. Free filing of state taxes If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before such notice is given. Free filing of state taxes An extension of time for filing the notice is granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . Free filing of state taxes Types of payments. Free filing of state taxes   You must show that the supplemental unemployment compensation benefits will be benefits paid to an employee because of the employee's involuntary separation from employment (whether or not the separation is temporary) resulting directly from a reduction-in-force, discontinuance of a plant or operation, or other similar conditions. Free filing of state taxes In addition, sickness and accident benefits (but not vacation, retirement, or death benefits) may be included in the plan if these are subordinate to the unemployment compensation benefits. Free filing of state taxes Diversion of funds. Free filing of state taxes   It must be impossible under the plan (at any time before the satisfaction of all liabilities with respect to employees under the plan) to use or to divert any of the corpus or income of the trust to any purpose other than the payment of supplemental unemployment compensation benefits (or sickness or accident benefits to the extent just explained). Free filing of state taxes Discrimination in benefits. Free filing of state taxes   Neither the terms of the plan nor the actual payment of benefits can be discriminatory in favor of the company's officers, stockholders, supervisors, or highly paid employees. Free filing of state taxes However, a plan is not discriminatory merely because benefits bear a uniform relationship to compensation or the rate of compensation. Free filing of state taxes Prohibited transactions and exemption. Free filing of state taxes   If your organization is a supplemental unemployment benefit trust and has received a denial of exemption because it engaged in a prohibited transaction, as defined by section 503(b), it can file a claim for exemption in any tax year following the tax year in which the notice of denial was issued. Free filing of state taxes It must file the claim on Form 1024. Free filing of state taxes The organization must include a written declaration that it will not knowingly again engage in a prohibited transaction. Free filing of state taxes An authorized principal officer of your organization must make this declaration under the penalties of perjury. Free filing of state taxes   If your organization has satisfied all requirements as a supplemental unemployment benefit trust described in section 501(c)(17), it will be notified in writing that it has been recognized as exempt. Free filing of state taxes However, the organization will be exempt only for those tax years after the tax year in which the claim for exemption (Form 1024) is filed. Free filing of state taxes Tax year in this case means the established annual accounting period of the organization or, if the organization has not established an annual accounting period, the calendar year. Free filing of state taxes For more information about the requirements for reestablishing an exemption previously denied, contact the IRS. Free filing of state taxes 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations Each of the following organizations apply for recognition of exemption from federal income tax by filing Form 1024. Free filing of state taxes Benevolent life insurance associations of a purely local character and like organizations. Free filing of state taxes Mutual ditch or irrigation companies and like organizations. Free filing of state taxes Mutual or cooperative telephone companies and like organizations. Free filing of state taxes A like organization is an organization that performs a service comparable to that performed by any one of the above organizations. Free filing of state taxes The information to be provided upon application by each of these organizations is described in this section. Free filing of state taxes For information as to the procedures to follow in applying for exemption, see chapter 1. Free filing of state taxes General requirements. Free filing of state taxes   These organizations must use their income solely to cover losses and expenses, with any excess being returned to members or retained to cover future losses and expenses. Free filing of state taxes They must collect at least 85% of their income from members for the sole purpose of meeting losses and expenses. Free filing of state taxes Mutual character. Free filing of state taxes   These organizations, other than benevolent life insurance associations, must be organized and operated on a mutual or cooperative basis. Free filing of state taxes They are associations of persons or organizations, or both, banded together to provide themselves a mutually desirable service approximately at cost and on a mutual basis. Free filing of state taxes To maintain the mutual characteristic of democratic ownership and control, they must be so organized and operated that their members have the right to choose the management, to receive services at cost, to receive a return of any excess of payments over losses and expenses, and to share in any assets upon dissolution. Free filing of state taxes   The rights and interests of members in the annual savings of the organization must be determined in proportion to their business with the organization. Free filing of state taxes Upon dissolution, gains from the sale of appreciated assets must be distributed to all persons who were members during the period the assets were owned by the organization in proportion to the amount of business done during that period. Free filing of state taxes The bylaws must not provide for forfeiture of a member's rights and interest upon withdrawal or termination. Free filing of state taxes Membership. Free filing of state taxes   Membership of a mutual organization consists of those who join the organization to obtain its services, and have a voice in its management. Free filing of state taxes In a stock company, the stockholders are members. Free filing of state taxes However, a mutual life insurance organization cannot have policyholders other than its members. Free filing of state taxes Losses and expenses. Free filing of state taxes   In furnishing services substantially at cost, an organization must use its income solely for paying losses and expenses. Free filing of state taxes Any excess income not retained in reasonable reserves for future losses and expenses belongs to members in proportion to their patronage or business done with the organization. Free filing of state taxes If such patronage refunds are retained in reasonable amounts for purposes of expanding and improving facilities, retiring capital indebtedness, acquiring other assets, and unexpected expenses, the organization must maintain records sufficient to reflect the equity of each member in the assets acquired with the funds. Free filing of state taxes Distributions of proceeds. Free filing of state taxes   The cooperative may distribute the unexpended balance of collections or assessments remaining on hand at the end of the year to members or patrons prorated on the basis of their patronage or business done with the cooperative. Free filing of state taxes Such distribution represents a refund in the costs of services rendered to the member. Free filing of state taxes The 85% Requirement All of the organizations listed above must submit evidence with their application that they receive 85% or more of their gross income from their members for the sole purpose of meeting losses and expenses. Free filing of state taxes Nevertheless, certain items of income are excluded from the computation of the 85% requirement if the organization is a mutual or cooperative telephone or electric company. Free filing of state taxes Mutual or cooperative telephone company. Free filing of state taxes   A mutual or cooperative telephone company will exclude from the computation of the 85% requirement any income received or accrued from: A nonmember telephone company for the performance of communication services involving the completion of long distance calls to, from, or between members of the mutual or cooperative telephone company, Qualified pole rentals, The sale of display listings in a directory furnished to its members, or The prepayment of a loan created in 1987, 1988, or 1989, under section 306A, 306B, or 311 of the Rural Electrification Act of 1936. Free filing of state taxes Mutual or cooperative electric company. Free filing of state taxes   A mutual or cooperative electric company will exclude from the computation of the 85% requirement any income received or accrued from: Qualified pole rentals, Any provision or sale of electric energy transmission services or ancillary service if the services are provided on a nondiscriminatory open access basis under an open access transmission tariff approved or accepted by the Federal Energy Regulatory Commission (FERC) or under an independent transmission provider agreement approved or accepted by FERC (other than income received or accrued directly or indirectly from a member), The provision or sale of electric energy distribution services or ancillary services if the services are provided on a nondiscriminatory open-access basis to distribute electric energy not owned by the mutual or electric cooperative company: To end-users who are served by distribution facilities not owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), or Generated by a generation facility not owned or leased by the company or any of its members and which is directly connected to distribution facilities owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), Any nuclear decommissioning transaction, or Any asset exchange or conversion transaction. Free filing of state taxes   An electric cooperative's sale of excess fuel at cost in the year of purchase is not income for purposes of determining compliance with the 85% requirement. Free filing of state taxes Qualified pole rental. Free filing of state taxes   The term qualified pole rental means any 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 are used by the company in providing telephone or electric services to its members, and Pursuant to the rental to support one or more wires (in addition to wires described in (1)) for use in connection with the transmission by wire of electricity or of telephone or other communications. Free filing of state taxes   The term rental, for this purpose, includes any sale of the right to use the pole (or other structure). Free filing of state taxes The 85% requirement is applied on the basis of an annual accounting period. Free filing of state taxes Failure of an organization to meet the requirement in a particular year precludes exemption for that year, but has no effect upon exemption for years in which the 85% requirement is met. Free filing of state taxes Gain from the sale or conversion of the organization's property is not considered an amount received from members in determining whether the organization's income consists of amounts collected from members. Free filing of state taxes Because the 85% income test is based on gross income, capital losses cannot be used to reduce capital gains for purposes of this test. Free filing of state taxes Example. Free filing of state taxes   The books of an organization reflect the following for the calendar year. Free filing of state taxes Collections from members $2,400 Short-term capital gains 600 Short-term capital losses 400 Other income None Gross income ($2,400 + $600 =$3000) 100% Collected from members ($2,400) 80%   Since amounts collected from members do not constitute at least 85% of gross income, the organization is not entitled to exemption from federal income tax for the year. Free filing of state taxes   Voluntary contributions in the nature of gifts are not taken into account for purposes of the 85% computation. Free filing of state taxes   Other tax-exempt income besides gifts is considered as income received from other than members in applying the 85% test. Free filing of state taxes   If the 85% test is not met, your organization, if classifiable under this section, will not qualify for exemption as any other type of organization described in this publication. Free filing of state taxes Tax treatment of donations. Free filing of state taxes   Donations to an organization described in this section are not deductible as charitable contributions on the donor's federal income tax return. Free filing of state taxes Local Life Insurance Associations A benevolent life insurance association or an organization seeking recognition of exemption on grounds of similarity to a benevolent life insurance association must submit evidence upon applying for recognition of exemption that it will be of a purely local character, that its excess funds will be refunded to members or retained in reasonable reserves to meet future losses and expenses, and that it meets the 85% income requirement. Free filing of state taxes If an organization issues policies for stipulated cash premiums, or if it requires advance deposits to cover the cost of the insurance and maintains investments from which more than 15% of its income is derived, it will not be entitled to exemption. Free filing of state taxes To establish that your organization is of a purely local character, it should show that its activities will be confined to a particular community, place, or district irrespective of political subdivisions. Free filing of state taxes If the activities of an organization are limited only by the borders of a state, it cannot be purely local in character. Free filing of state taxes A benevolent life insurance association that does not terminate membership when a member moves from the local area in which the association operates will qualify for exemption if it meets the other requirements. Free filing of state taxes A copy of each type of policy issued by your organization should be included with the application for recognition of exemption. Free filing of state taxes Organizations similar to local benevolent life insurance companies. Free filing of state taxes   These organizations include those that in addition to paying death benefits also provide for the payment of sick, accident, or health benefits. Free filing of state taxes However, an organization that pays only sick, accident, or health benefits, but not life insurance benefits, is not an organization similar to a benevolent life insurance association and should not apply for recognition of exemption as described in this section. Free filing of state taxes Burial and funeral benefit insurance organization. Free filing of state taxes   This type of organization can apply for recognition of exemption as an organization similar to a benevolent life insurance company if it establishes that the benefits are paid in cash and if it is not engaged directly in the manufacture of funeral supplies or the performance of funeral services. Free filing of state taxes An organization that provides its benefits in the form of supplies and service is not a life insurance company. Free filing of state taxes Such an organization can seek recognition of exemption from federal income tax, however, as a mutual insurance company other than life. Free filing of state taxes Mutual or Cooperative Associations Mutual ditch or irrigation companies, mutual or cooperative telephone companies, and like organizations need not establish that they are of a purely local character. Free filing of state taxes They can serve noncontiguous areas. Free filing of state taxes Like organization. Free filing of state taxes   A like organization is a cooperative or mutual organization that performs a service similar to mutual ditch, irrigation, telephone, or electric companies. Free filing of state taxes Examples include the following: cooperatives that provide protection of river banks to prevent erosion, water and sewer services, cable television, satellite, television, cellular phone services, two-way radio service, or natural gas services. Free filing of state taxes 501(c)(13) - Cemetery Companies If your organization wishes to obtain recognition of exemption from federal income tax as a cemetery company or a corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, it must file an application on Form 1024. Free filing of state taxes For the procedure to follow to file an application, see Application, Approval, and Appeal Procedures in chapter 1. Free filing of state taxes A nonprofit mutual cemetery company that seeks recognition of exemption should submit evidence with its application that it is owned and operated exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes and not for purposes of resale. Free filing of state taxes A mutual cemetery company that also engages in charitable activities, such as the burial of paupers, will be regarded as operating within this standard. Free filing of state taxes The fact that a mutual cemetery company limits its membership to a particular class of individuals, such as members of a family, will not affect its status as mutual so long as all the other requirements of section 501(c)(13) are met. Free filing of state taxes If your organization is a nonprofit corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, you should show that it is not permitted by its charter to engage in any business not necessarily incident to that purpose. Free filing of state taxes Operating a mortuary is not permitted. Free filing of state taxes However, selling monuments, markers, vaults, and flowers solely for use in the cemetery is permitted if the profits from these sales are used to maintain the cemetery as a whole. Free filing of state taxes How income can be used. Free filing of state taxes   You should show that your organization's earnings are or will be used only in one or more of the following ways. Free filing of state taxes To pay the ordinary and necessary expenses of operating, maintaining, and improving the cemetery or crematorium. Free filing of state taxes To buy cemetery property. Free filing of state taxes To create a fund that will provide a source of income for the perpetual care of the cemetery or a reasonable reserve for any ordinary or necessary purpose. Free filing of state taxes No part of the net earnings of your organization can inure to the benefit of any private shareholder or individual. Free filing of state taxes Ordinary and necessary expenses in connection with the operation, management, maintenance, and improvement of the cemetery are permitted, as are reasonable fees for the services of a manager. Free filing of state taxes Buying cemetery property. Free filing of state taxes   Payments can be made to amortize debt incurred to buy land, but cannot be in the nature of profit distributions. Free filing of state taxes You must show the method used to finance the purchase of the cemetery property and that the purchase price of the land at the time of its sale to the cemetery was not unreasonable. Free filing of state taxes   Except for holders of preferred stock (discussed later), no person can have any interest in the net earnings of a tax-exempt cemetery company or crematorium. Free filing of state taxes Therefore, if property is transferred to the organization in exchange for an interest in the organization's net earnings, the organization will not
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The Free Filing Of State Taxes

Free filing of state taxes Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Free filing of state taxes Para pedir formularios y publicaciones. Free filing of state taxes Preguntas sobre los impuestos. Free filing of state taxes Todo material en esta publicación puede ser reimpreso gratuitamente. Free filing of state taxes Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Free filing of state taxes Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Free filing of state taxes Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Free filing of state taxes Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Free filing of state taxes Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Free filing of state taxes Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Free filing of state taxes Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Free filing of state taxes Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Free filing of state taxes La mayor parte de estos cambios se abordan en más detalle en esta publicación. Free filing of state taxes Acontecimientos futuros. Free filing of state taxes  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Free filing of state taxes irs. Free filing of state taxes gov/pub17sp. Free filing of state taxes Impuesto Adicional del Medicare. Free filing of state taxes  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Free filing of state taxes 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Free filing of state taxes El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Free filing of state taxes Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Free filing of state taxes Impuesto sobre los ingresos netos de inversión. Free filing of state taxes  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Free filing of state taxes Este impuesto es el 3. Free filing of state taxes 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Free filing of state taxes Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Free filing of state taxes Cambio en las tasas tributarias. Free filing of state taxes  La tasa tributaria mayor es de 39. Free filing of state taxes 6%. Free filing of state taxes Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Free filing of state taxes Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Free filing of state taxes  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Free filing of state taxes Vea el capítulo 16 . Free filing of state taxes Gastos médicos y dentales. Free filing of state taxes  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Free filing of state taxes 5% si usted o su cónyuge tiene 65 años de edad o más). Free filing of state taxes Vea el capítulo 21 . Free filing of state taxes Aumento de la cantidad de la exención personal para determinados contribuyentes. Free filing of state taxes  La exención personal que le corresponde a usted ha aumentado a $3,900. Free filing of state taxes Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Free filing of state taxes Vea el capítulo 3 . Free filing of state taxes Límite sobre las deducciones detalladas. Free filing of state taxes  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Free filing of state taxes Vea el capítulo 29 . Free filing of state taxes Matrimonio entre el mismo sexo. Free filing of state taxes  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Free filing of state taxes Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Free filing of state taxes Vea el capítulo 2 . Free filing of state taxes Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Free filing of state taxes Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Free filing of state taxes Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Free filing of state taxes  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Free filing of state taxes Vea el capítulo 5 . Free filing of state taxes Créditos tributarios que vencen. Free filing of state taxes  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Free filing of state taxes Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Free filing of state taxes Vea el capítulo 37 . Free filing of state taxes Esquemas de inversión de tipo Ponzi. Free filing of state taxes  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Free filing of state taxes Vea el capítulo 25 . Free filing of state taxes Método simplificado para la deducción por oficina en el hogar. Free filing of state taxes  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Free filing of state taxes Vea la Publicación 587, disponible en inglés. Free filing of state taxes Tarifas estándar por milla. Free filing of state taxes  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Free filing of state taxes Vea el capítulo 26 . Free filing of state taxes Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Free filing of state taxes Vea el capítulo 21 . Free filing of state taxes Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Free filing of state taxes Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Free filing of state taxes Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Free filing of state taxes Muchos de estos asuntos se explican más adelante en esta publicación. Free filing of state taxes Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Free filing of state taxes  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Free filing of state taxes Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Free filing of state taxes Vea el capítulo 1 . Free filing of state taxes Proteja su documentación tributaria contra el robo de identidad. Free filing of state taxes  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Free filing of state taxes Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Free filing of state taxes Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Free filing of state taxes Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Free filing of state taxes Números de identificación del contribuyente. Free filing of state taxes  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Free filing of state taxes Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Free filing of state taxes Por lo general, este número es el número de Seguro Social de la persona. Free filing of state taxes Vea el capítulo 1 . Free filing of state taxes Ingreso de fuentes en el extranjero. Free filing of state taxes  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Free filing of state taxes Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Free filing of state taxes Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Free filing of state taxes Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Free filing of state taxes Para más detalles, vea la Publicación 54, Tax Guide for U. Free filing of state taxes S. Free filing of state taxes Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Free filing of state taxes Activos financieros extranjeros. Free filing of state taxes  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Free filing of state taxes Vea www. Free filing of state taxes IRS. Free filing of state taxes gov/form8938, en inglés, para más detalles. Free filing of state taxes Prórroga automática de 6 meses para presentar la declaración de impuestos. Free filing of state taxes  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Free filing of state taxes Vea el capítulo 1 . Free filing of state taxes Incluya su número de teléfono en la declaración. Free filing of state taxes  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Free filing of state taxes Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Free filing of state taxes Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Free filing of state taxes Pago de los impuestos. Free filing of state taxes   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Free filing of state taxes Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Free filing of state taxes Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Free filing of state taxes Vea el capítulo 1 . Free filing of state taxes Maneras más rápidas de presentar su declaración. Free filing of state taxes  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Free filing of state taxes Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Free filing of state taxes Vea el capítulo 1 . Free filing of state taxes Presentación electrónica gratuita de la declaración. Free filing of state taxes  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Free filing of state taxes Vea el capítulo 1 . Free filing of state taxes Cambio de dirección. Free filing of state taxes  Si cambia de dirección, debe notificarle al IRS. Free filing of state taxes Vea el tema titulado Cambio de Dirección , en el capítulo 1. Free filing of state taxes Reembolsos de una declaración presentada fuera de plazo. Free filing of state taxes  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Free filing of state taxes Vea el capítulo 1 . Free filing of state taxes Declaraciones de impuestos frívolas. Free filing of state taxes  El IRS ha publicado una lista de posturas identificadas como frívolas. Free filing of state taxes La multa por presentar una declaración de impuestos frívola es de $5,000. Free filing of state taxes Vea el capítulo 1 . Free filing of state taxes Reclamación errónea de reembolso o crédito. Free filing of state taxes  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Free filing of state taxes Vea el capítulo 1 . Free filing of state taxes Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Free filing of state taxes   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Free filing of state taxes Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Free filing of state taxes Servicio a los contribuyentes. Free filing of state taxes  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Free filing of state taxes Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Free filing of state taxes Mandato para preparadores de impuestos sobre el sistema e-file. Free filing of state taxes  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Free filing of state taxes Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Free filing of state taxes Inspector General del Tesoro para la Administración Tributaria. Free filing of state taxes   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Free filing of state taxes Puede mantenerse anónimo. Free filing of state taxes Fotografías de niños desaparecidos. Free filing of state taxes  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Free filing of state taxes Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Free filing of state taxes Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Free filing of state taxes Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Free filing of state taxes La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Free filing of state taxes Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Free filing of state taxes Cómo está organizada esta publicación. Free filing of state taxes   Esta publicación sigue de cerca el Formulario 1040, U. Free filing of state taxes S. Free filing of state taxes Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Free filing of state taxes Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Free filing of state taxes Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Free filing of state taxes No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Free filing of state taxes Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Free filing of state taxes   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Free filing of state taxes Qué se incluye en esta publicación. Free filing of state taxes   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Free filing of state taxes La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Free filing of state taxes Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Free filing of state taxes Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Free filing of state taxes La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Free filing of state taxes   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Free filing of state taxes También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Free filing of state taxes   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Free filing of state taxes Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Free filing of state taxes Iconos. Free filing of state taxes   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Free filing of state taxes Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Free filing of state taxes Qué no se incluye en esta publicación. Free filing of state taxes   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Free filing of state taxes Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Free filing of state taxes   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Free filing of state taxes Publicación 535, Business Expenses (Gastos de negocios), en inglés. Free filing of state taxes Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Free filing of state taxes Ayuda del IRS. Free filing of state taxes   Existen muchas maneras en que puede obtener ayuda del IRS. Free filing of state taxes Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Free filing of state taxes Comentarios y sugerencias. Free filing of state taxes   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Free filing of state taxes   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free filing of state taxes NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Free filing of state taxes Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Free filing of state taxes   Usted nos puede enviar comentarios desde la página web www. Free filing of state taxes irs. Free filing of state taxes gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Free filing of state taxes   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Free filing of state taxes Para pedir formularios y publicaciones. Free filing of state taxes   Visite www. Free filing of state taxes irs. Free filing of state taxes gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Free filing of state taxes  Internal Revenue Service 1201 N. Free filing of state taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Free filing of state taxes   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Free filing of state taxes gov/espanol o llame al 1-800-829-1040. Free filing of state taxes No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Free filing of state taxes Misión del IRS. Free filing of state taxes   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Free filing of state taxes Tabla 1. Free filing of state taxes Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Free filing of state taxes Un sitio en Internet o una dirección de correo electrónico. Free filing of state taxes Una dirección que podría necesitar. Free filing of state taxes Documentos que debería mantener en su documentación personal. Free filing of state taxes Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Free filing of state taxes Un número de teléfono importante. Free filing of state taxes Información que podría necesitar. Free filing of state taxes Prev  Up  Next   Home   More Online Publications