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Free online 1040ez Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Free online 1040ez irs. Free online 1040ez gov/pub80. Free online 1040ez What's New Social security and Medicare tax for 2014. Free online 1040ez  The social security tax rate is 6. Free online 1040ez 2% each for the employee and employer, unchanged from 2013. Free online 1040ez The social security wage base limit is $117,000. Free online 1040ez The Medicare tax rate is 1. Free online 1040ez 45% each for the employee and employer, unchanged from 2013. Free online 1040ez There is no wage base limit for Medicare tax. Free online 1040ez Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free online 1040ez Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Free online 1040ez Change of responsible party. Free online 1040ez . Free online 1040ez  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Free online 1040ez Form 8822-B must be filed within 60 days of the change. Free online 1040ez If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Free online 1040ez For a definition of “responsible party”, see the Form 8822-B instructions. Free online 1040ez Same-sex marriage. Free online 1040ez  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free online 1040ez For more information, see Revenue Ruling 2013-17, 2013-38 I. Free online 1040ez R. Free online 1040ez B. Free online 1040ez 201, available at www. Free online 1040ez irs. Free online 1040ez gov/irb/2013-38_IRB/ar07. Free online 1040ez html. Free online 1040ez Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free online 1040ez Notice 2013-61, 2013-44 I. Free online 1040ez R. Free online 1040ez B. Free online 1040ez 432, is available at www. Free online 1040ez irs. Free online 1040ez gov/irb/2013-44_IRB/ar10. Free online 1040ez html. Free online 1040ez Reminders Additional Medicare Tax withholding. Free online 1040ez  In addition to withholding Medicare tax at 1. Free online 1040ez 45%, you must withhold a 0. Free online 1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free online 1040ez You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free online 1040ez Additional Medicare Tax is only imposed on the employee. Free online 1040ez There is no employer share of Additional Medicare Tax. Free online 1040ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free online 1040ez For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Free online 1040ez For more information on Additional Medicare Tax, visit IRS. Free online 1040ez gov and enter “Additional Medicare Tax” in the search box. Free online 1040ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free online 1040ez  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free online 1040ez Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free online 1040ez For more information, visit IRS. Free online 1040ez gov and enter “work opportunity tax credit” in the search box. Free online 1040ez Outsourcing payroll duties. Free online 1040ez  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Free online 1040ez The employer remains responsible if the third party fails to perform any required action. Free online 1040ez If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Free online 1040ez gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free online 1040ez Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Free online 1040ez  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Free online 1040ez For more information, see Announcement 2012-43, 2012-51 I. Free online 1040ez R. Free online 1040ez B. Free online 1040ez 723, available at www. Free online 1040ez irs. Free online 1040ez gov/irb/2012-51_IRB/ar15. Free online 1040ez html. Free online 1040ez CNMI government employees now subject to social security and Medicare taxes. Free online 1040ez  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Free online 1040ez COBRA premium assistance credit. Free online 1040ez  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Free online 1040ez See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Free online 1040ez You can get Publication 15 (Circular E) at IRS. Free online 1040ez gov. Free online 1040ez You must receive written notice from the IRS to file Form 944. Free online 1040ez  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Free online 1040ez You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Free online 1040ez For more information on requesting to file Form 944 visit IRS. Free online 1040ez gov and enter “file employment taxes annually” in the search box. Free online 1040ez Federal employers in the CNMI. Free online 1040ez  The U. Free online 1040ez S. Free online 1040ez Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Free online 1040ez Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Free online 1040ez Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Free online 1040ez For questions, contact the CNMI Division of Revenue and Taxation. Free online 1040ez Change of address. Free online 1040ez  Use Form 8822-B to notify the IRS of an address change. Free online 1040ez Do not mail Form 8822-B with your employment tax return. Free online 1040ez Federal tax deposits must be made by electronic funds transfer. Free online 1040ez  You must use electronic funds transfer to make all federal tax deposits. Free online 1040ez Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free online 1040ez If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free online 1040ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free online 1040ez EFTPS is a free service provided by the Department of Treasury. Free online 1040ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free online 1040ez For more information on making federal tax deposits, see How To Deposit in section 8. Free online 1040ez For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Free online 1040ez eftps. Free online 1040ez gov or call 1-800-555-4477 (U. Free online 1040ez S. Free online 1040ez Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Free online 1040ez Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free online 1040ez Electronic filing and payment. Free online 1040ez  Using electronic options can make filing a return and paying your federal tax easier. Free online 1040ez Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Free online 1040ez You can use IRS e-file to file certain returns. Free online 1040ez If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Free online 1040ez Do not use EFW to pay taxes that are required to be deposited. Free online 1040ez Visit the IRS website at www. Free online 1040ez irs. Free online 1040ez gov/efile for more information on filing electronically. Free online 1040ez For more information on paying your taxes using EFW, visit the IRS website at www. Free online 1040ez irs. Free online 1040ez gov/e-pay. Free online 1040ez A fee may be charged to file electronically. Free online 1040ez For EFTPS, visit www. Free online 1040ez eftps. Free online 1040ez gov or call EFTPS Customer Service at 1-800-555-4477 (U. Free online 1040ez S. Free online 1040ez Virgin Islands only) or 303-967-5916 (toll call). Free online 1040ez For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Free online 1040ez socialsecurity. Free online 1040ez gov/employer. Free online 1040ez If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free online 1040ez If a valid EIN is not provided, the return or payment will not be processed. Free online 1040ez This may result in penalties and delays in processing your return or payment. Free online 1040ez Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Free online 1040ez  Employers in American Samoa, the CNMI, Guam, and the U. Free online 1040ez S. Free online 1040ez Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Free online 1040ez Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Free online 1040ez For more information, visit Social Security Administration's SSA website at www. Free online 1040ez ssa. Free online 1040ez gov/bso/bsowelcome. Free online 1040ez htm. Free online 1040ez Credit or debit card payments. Free online 1040ez  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Free online 1040ez irs. Free online 1040ez gov/e-pay. Free online 1040ez However, do not use credit or debit cards to make federal tax deposits. Free online 1040ez Hiring new employees. Free online 1040ez  Record the number and name from each new employee's social security card. Free online 1040ez An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Free online 1040ez See section 3. Free online 1040ez Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Free online 1040ez  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Free online 1040ez For more information, see the Instructions for Schedule D (Form 941). Free online 1040ez Apply for an employer identification number (EIN) online. Free online 1040ez  You can apply for an EIN online by visiting IRS. Free online 1040ez gov and clicking on the Apply for an EIN Online link under Tools. Free online 1040ez Dishonored payments. Free online 1040ez  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free online 1040ez The penalty is $25 or 2% of the payment, whichever is more. Free online 1040ez However, the penalty on dishonored payments of $24. Free online 1040ez 99 or less is an amount equal to the payment. Free online 1040ez For example, a dishonored payment of $18 is charged a penalty of $18. Free online 1040ez Private delivery services. Free online 1040ez  You can use certain private delivery services designated by the IRS to send tax returns or payments. Free online 1040ez The list includes only the following: DHL Express (DHL): DHL Same Day Service. Free online 1040ez Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free online 1040ez United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free online 1040ez M. Free online 1040ez , UPS Worldwide Express Plus, and UPS Worldwide Express. Free online 1040ez For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free online 1040ez gov and enter “private delivery service” in the search box. Free online 1040ez Your private delivery service can tell you how to get written proof of the mailing date. Free online 1040ez Private delivery services cannot deliver items to P. Free online 1040ez O. Free online 1040ez boxes. Free online 1040ez You must use the U. Free online 1040ez S. Free online 1040ez Postal Service to mail any item to an IRS P. Free online 1040ez O. Free online 1040ez box address. Free online 1040ez Recordkeeping. Free online 1040ez  Keep all records of employment taxes for 4 years. Free online 1040ez These should be available for IRS review. Free online 1040ez There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Free online 1040ez Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Free online 1040ez See Farm Crew Leaders in section 2. Free online 1040ez Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free online 1040ez  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free online 1040ez Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Free online 1040ez See Regulations sections 1. Free online 1040ez 1361-4(a)(7) and 301. Free online 1040ez 7701-2(c)(2)(iv). Free online 1040ez Photographs of missing children. Free online 1040ez  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free online 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free online 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free online 1040ez Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free online 1040ez A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Free online 1040ez However, a statewide legal holiday does not delay the due date of federal tax deposits. Free online 1040ez See Deposits on Business Days Only in section 8. Free online 1040ez For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free online 1040ez S. Free online 1040ez Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free online 1040ez See Private delivery services under Reminders. Free online 1040ez The following are important dates and responsibilities. Free online 1040ez Also see Publication 509, Tax Calendars. Free online 1040ez By January 31. Free online 1040ez   Furnish wage and tax statements to employees. Free online 1040ez Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Free online 1040ez See section 10 for more information. Free online 1040ez File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Free online 1040ez If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free online 1040ez U. Free online 1040ez S. Free online 1040ez Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Free online 1040ez Pay or deposit (if more than $500) any balance of the tax due. Free online 1040ez If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Free online 1040ez File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Free online 1040ez If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Free online 1040ez By February 28. Free online 1040ez  File paper wage and tax statements with the Social Security Administration (SSA). Free online 1040ez File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Free online 1040ez For electronically filed returns, see By March 31 next. Free online 1040ez By March 31. Free online 1040ez  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Free online 1040ez Visit the SSA's Reporting Instructions & Information webpage at www. Free online 1040ez socialsecurity. Free online 1040ez gov/employer for more information. Free online 1040ez By April 30, July 31, October 31, and January 31. Free online 1040ez  File Form 941-SS with the IRS. Free online 1040ez If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Free online 1040ez Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Free online 1040ez Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Free online 1040ez If $500 or less, carry it over to the next quarter. Free online 1040ez See section 11 for more information. Free online 1040ez Prev  Up  Next   Home   More Online Publications
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Free online 1040ez Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Free online 1040ez  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Free online 1040ez The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Free online 1040ez ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Free online 1040ez R. Free online 1040ez B. Free online 1040ez 553. Free online 1040ez Prop. Free online 1040ez Regs. Free online 1040ez on Good Faith Determinations. Free online 1040ez New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Free online 1040ez  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Free online 1040ez On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Free online 1040ez See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Free online 1040ez Reg. Free online 1040ez 38148. Free online 1040ez On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Free online 1040ez The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Free online 1040ez See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Free online 1040ez Reg. Free online 1040ez 20,523. Free online 1040ez Timing of when an Organization is exempt for Federal Tax Purposes. Free online 1040ez  As noted in section 2. Free online 1040ez 03(4) of Revenue Procedure 2013-9, 2013-2 I. Free online 1040ez R. Free online 1040ez B. Free online 1040ez 267, the provisions in section 11. Free online 1040ez 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Free online 1040ez Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Free online 1040ez In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Free online 1040ez The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Free online 1040ez Section 11. Free online 1040ez 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Free online 1040ez Exempt Organizations Select Check. Free online 1040ez  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Free online 1040ez It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Free online 1040ez Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Free online 1040ez Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Free online 1040ez Have filed a Form 990-N (e-Postcard) annual electronic notice. Free online 1040ez  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Free online 1040ez See also Revenue Procedure 2011-33, 2011-25 I. Free online 1040ez R. Free online 1040ez B. Free online 1040ez 887. Free online 1040ez Future developments. Free online 1040ez . Free online 1040ez  The IRS has created a page on IRS. Free online 1040ez gov for information about Publication 557, at www. Free online 1040ez irs. Free online 1040ez gov/pub557. Free online 1040ez Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Free online 1040ez Reminders The Patient Protection and Affordable Care Act (ACA). Free online 1040ez   The ACA added several new laws. Free online 1040ez This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Free online 1040ez For more information, go to IRS. Free online 1040ez gov and select Affordable Care Act Tax Provisions. Free online 1040ez Electronic filing requirement for large organizations. Free online 1040ez  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Free online 1040ez For more information, go to e-file for Charities and Non-Profits. Free online 1040ez Section 501(c)(15) gross receipts. Free online 1040ez   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Free online 1040ez See Notice 2006-42, 2006-19 I. Free online 1040ez R. Free online 1040ez B. Free online 1040ez 878, Notice 2006-42. Free online 1040ez Prohibited tax shelter transactions. Free online 1040ez  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Free online 1040ez See T. Free online 1040ez D. Free online 1040ez 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Free online 1040ez R. Free online 1040ez B. Free online 1040ez 242. Free online 1040ez See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Free online 1040ez Pension Protection Act of 2006 tax changes. Free online 1040ez  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Free online 1040ez Unless otherwise noted, most of the changes became effective on August 17, 2006. Free online 1040ez For key provisions, go to The Pension Protection Act of 2006. Free online 1040ez Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Free online 1040ez There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Free online 1040ez There are additional standards for credit counseling organizations. Free online 1040ez The definition of convention or association of churches has been modified. Free online 1040ez Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Free online 1040ez The requirements of disclosure to state officials relating to exempt organizations has been modified. Free online 1040ez There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Free online 1040ez There are new excise taxes on prohibited tax shelter transactions. Free online 1040ez There is a modification of recordkeeping requirements for certain charitable contributions. Free online 1040ez Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Free online 1040ez It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Free online 1040ez To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Free online 1040ez Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Free online 1040ez Section 501(c) organizations are covered in this publication. Free online 1040ez Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Free online 1040ez Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Free online 1040ez Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Free online 1040ez Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Free online 1040ez Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Free online 1040ez Organizations not discussed in this publication. Free online 1040ez   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Free online 1040ez These organizations (and the Code sections that apply to them) are as follows. Free online 1040ez Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Free online 1040ez   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Free online 1040ez If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Free online 1040ez For telephone assistance, call 1-877-829-5500. Free online 1040ez   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Free online 1040ez If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Free online 1040ez Organization Reference Chart. Free online 1040ez   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Free online 1040ez It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Free online 1040ez It also describes each type of qualifying organization and the general nature of its activities. Free online 1040ez   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Free online 1040ez Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Free online 1040ez Check the IRS website, IRS. Free online 1040ez gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Free online 1040ez irs. Free online 1040ez gov/charities/index. Free online 1040ez html. Free online 1040ez Comments and suggestions. Free online 1040ez   We welcome your comments about this publication and your suggestions for future editions. Free online 1040ez   You can e-mail us while visiting our website at IRS. Free online 1040ez gov. Free online 1040ez   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free online 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free online 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free online 1040ez   If you wish telephone assistance, please call 1-877-829-5500. Free online 1040ez This toll-free telephone service is available Monday through Friday. Free online 1040ez Prev  Up  Next   Home   More Online Publications