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Hnr block Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Hnr block The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Hnr block Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Hnr block Exclusion or deduction. Hnr block If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Hnr block Your employer can tell you whether your benefit plan qualifies. Hnr block To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Hnr block You cannot use Form 1040EZ. Hnr block If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Hnr block Therefore, you would not get an exclusion from wages. Hnr block Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Hnr block To claim the deduction, you must use Form 2441. Hnr block The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Hnr block Statement for employee. Hnr block Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Hnr block Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Hnr block Qualifying person(s). Hnr block A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Hnr block If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Hnr block Your disabled spouse who is not physically or mentally able to care for himself or herself. Hnr block Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Hnr block Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Hnr block For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Hnr block Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Hnr block Are any of your benefits taxable? If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Hnr block If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Hnr block For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Hnr block Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Hnr block Supplemental security income (SSI) payments. Hnr block Social security benefits do not include SSI payments, which are not taxable. Hnr block Do not include these payments in your income. Hnr block Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Hnr block You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Hnr block Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Hnr block You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Hnr block For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Hnr block Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Hnr block Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Hnr block For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Hnr block Retirement and profit-sharing plans. Hnr block If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Hnr block The payments must be reported as a pension or annuity. Hnr block Accrued leave payment. Hnr block If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Hnr block The payment is not a disability payment. Hnr block Include it in your income in the tax year you receive it. Hnr block See Publication 525, Taxable and Nontaxable Income, for more information. Hnr block Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Hnr block For information about military and government disability pensions, see Publication 525. Hnr block VA disability benefits. Hnr block Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Hnr block If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Hnr block Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Hnr block These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Hnr block Other Payments You may receive other payments that are related to your disability. Hnr block The following payments are not taxable. Hnr block Benefit payments from a public welfare fund, such as payments due to blindness. Hnr block Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Hnr block Compensatory (but not punitive) damages for physical injury or physical sickness. Hnr block Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Hnr block Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Hnr block Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Hnr block Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Hnr block More detailed information can be found in Publication 525. Hnr block Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Hnr block Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Hnr block These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Hnr block This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Hnr block For more information, see Publication 525. Hnr block Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Hnr block You must use Schedule A (Form 1040) to itemize your deductions. Hnr block See your form instructions for information on the standard deduction and the deductions you can itemize. Hnr block The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Hnr block Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Hnr block Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Hnr block They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Hnr block You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Hnr block 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Hnr block The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Hnr block For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Hnr block Artificial limbs, contact lenses, eyeglasses, and hearing aids. Hnr block The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Hnr block Cost and repair of special telephone equipment for hearing-impaired persons. Hnr block Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Hnr block ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Hnr block Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Hnr block This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Hnr block Premiums for qualified long-term care insurance, up to certain amounts. Hnr block Improvements to a home that do not increase its value if the main purpose is medical care. Hnr block An example is constructing entrance or exit ramps. Hnr block Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Hnr block See Publication 502 for more information. Hnr block Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Hnr block If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Hnr block 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Hnr block You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Hnr block Impairment-related expenses defined. Hnr block Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Hnr block Publication 502 contains more detailed information. Hnr block Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Hnr block Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Hnr block To qualify, you must pay these expenses so you can work or look for work. Hnr block The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Hnr block You can claim the credit on Form 1040 or 1040A. Hnr block You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Hnr block You figure the credit on Form 2441. Hnr block For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Hnr block Publication 503, Child and Dependent Care Expenses, contains more detailed information. Hnr block Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Hnr block S. Hnr block citizen or a resident alien and either of the following apply. Hnr block You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Hnr block You can claim the credit on Form 1040 or 1040A. Hnr block You figure the credit on Schedule R. Hnr block For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Hnr block Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Hnr block Earned Income Credit This credit is based on the amount of your earned income. Hnr block You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Hnr block To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Hnr block If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Hnr block You cannot use Form 1040EZ if you have a qualifying child. Hnr block Qualifying child. Hnr block To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Hnr block Earned income. Hnr block If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Hnr block However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Hnr block More information. Hnr block For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Hnr block Publication 596, Earned Income Credit (EIC), contains more detailed information. Hnr block Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Hnr block A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Hnr block This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Hnr block In this case you do not have to pay employment taxes on the amount you pay. Hnr block But if you control what work is done and how it is done, the worker is your employee. Hnr block If you possess the right to discharge a worker, that worker is generally considered to be your employee. Hnr block If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Hnr block To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Hnr block Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Hnr block Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Hnr block For more information, see chapter 7 of Publication 535, Business Expenses. Hnr block Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Hnr block The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Hnr block See Form 8826, Disabled Access Credit, for more information. Hnr block Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Hnr block One targeted group consists of vocational rehabilitation referrals. Hnr block These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Hnr block See Form 5884, Work Opportunity Credit. Hnr block How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Hnr block Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Hnr block Free help with your tax return. Hnr block Free help in preparing your return is available nationwide from IRS-certified volunteers. Hnr block The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Hnr block The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Hnr block Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Hnr block Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Hnr block To find the nearest VITA or TCE site, visit IRS. Hnr block gov or call 1-800-906-9887. Hnr block As part of the TCE program, AARP offers the Tax-Aide counseling program. Hnr block To find the nearest AARP Tax-Aide site, visit AARP's website at www. Hnr block aarp. Hnr block org/money/taxaide or call 1-888-227-7669. Hnr block For more information on these programs, go to IRS. Hnr block gov and enter “VITA” in the search box. Hnr block Internet. Hnr block IRS. Hnr block gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Hnr block Apply for an Employer Identification Number (EIN). Hnr block Go to IRS. Hnr block gov and enter Apply for an EIN in the search box. Hnr block Request an Electronic Filing PIN by going to IRS. Hnr block gov and entering Electronic Filing PIN in the search box. Hnr block Check the status of your 2013 refund with Where's My Refund? Go to IRS. Hnr block gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hnr block If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Hnr block Check the status of your amended return. Hnr block Go to IRS. Hnr block gov and enter Where's My Amended Return in the search box. Hnr block Download forms, instructions, and publications, including some accessible versions. Hnr block Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Hnr block gov or IRS2Go. Hnr block Tax return and tax account transcripts are generally available for the current year and past three years. Hnr block Figure your income tax withholding with the IRS Withholding Calculator on IRS. Hnr block gov. Hnr block Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Hnr block Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Hnr block gov. Hnr block Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Hnr block gov or IRS2Go. Hnr block Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Hnr block An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Hnr block Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Hnr block If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Hnr block Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Hnr block Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Hnr block gov. Hnr block Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Hnr block The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Hnr block Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Hnr block AARP offers the Tax-Aide counseling program as part of the TCE program. Hnr block Visit AARP's website to find the nearest Tax-Aide location. Hnr block Research your tax questions. Hnr block Search publications and instructions by topic or keyword. Hnr block Read the Internal Revenue Code, regulations, or other official guidance. Hnr block Read Internal Revenue Bulletins. Hnr block Sign up to receive local and national tax news by email. Hnr block Phone. Hnr block You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Hnr block Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Hnr block Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Hnr block Call to locate the nearest volunteer help site, 1-800-906-9887. Hnr block Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Hnr block The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Hnr block Most VITA and TCE sites offer free electronic filing. Hnr block Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Hnr block Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Hnr block Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Hnr block The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Hnr block If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Hnr block Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Hnr block Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hnr block Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Hnr block Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Hnr block Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Hnr block You should receive your order within 10 business days. Hnr block Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Hnr block Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Hnr block Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Hnr block Call to ask tax questions, 1-800-829-1040. Hnr block Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Hnr block The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Hnr block These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Hnr block gsa. Hnr block gov/fedrelay. Hnr block Walk-in. Hnr block You can find a selection of forms, publications and services — in-person, face-to-face. Hnr block Products. Hnr block You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hnr block Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Hnr block Services. Hnr block You can walk in to your local TAC most business days for personal, face-to-face tax help. Hnr block An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Hnr block If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Hnr block No appointment is necessary—just walk in. Hnr block Before visiting, check www. Hnr block irs. Hnr block gov/localcontacts for hours of operation and services provided. Hnr block Mail. Hnr block You can send your order for forms, instructions, and publications to the address below. Hnr block You should receive a response within 10 business days after your request is received. Hnr block Internal Revenue Service 1201 N. Hnr block Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Hnr block The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hnr block Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Hnr block What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Hnr block We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Hnr block You face (or your business is facing) an immediate threat of adverse action. Hnr block You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Hnr block If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Hnr block Here's why we can help: TAS is an independent organization within the IRS. Hnr block Our advocates know how to work with the IRS. Hnr block Our services are free and tailored to meet your needs. Hnr block We have offices in every state, the District of Columbia, and Puerto Rico. Hnr block How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Hnr block irs. Hnr block gov/advocate, or call us toll-free at 1-877-777-4778. Hnr block How else does TAS help taxpayers? TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Hnr block If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Hnr block irs. Hnr block gov/sams. Hnr block Low Income Taxpayer Clinics. Hnr block Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Hnr block Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Hnr block Visit www. Hnr block TaxpayerAdvocate. Hnr block irs. Hnr block gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Hnr block Prev Up Next Home More Online Publications
Understanding Your CP232B Notice
We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't received on time. A request for an extension of the time to file Form 5330 must be received on or before the due date of your return.
What you need to do
- File your required Form 5330 immediately to limit any late filing penalties. If Form 5330 is filed after the due date of the return, the return will be considered late and subject to late filing penalties.
You may want to
Answers to Common Questions
Q. Where can I go for more information about Employee Benefit Plans?
A. For more information on Employee Benefit Plans, see Retirement Plans Community.
Q. Can I get help over the phone?
A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.
Tips for next year
- Be sure to mail your Form 5558 on or before the due date of your return.
- Review the Form 5558 resources at Form 5500 Corner.
Page Last Reviewed or Updated: 27-Jan-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The Hnr Block
Hnr block 1. Hnr block Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). Hnr block These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). Hnr block In addition, the following are subject to the tax on unrelated business income. Hnr block Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). Hnr block State and municipal colleges and universities. Hnr block Qualified state tuition programs. Hnr block Medical savings accounts (MSAs) described in section 220(d). Hnr block Coverdell savings accounts described in section 530. Hnr block U. Hnr block S. Hnr block instrumentalities. Hnr block A corporation that is a U. Hnr block S. Hnr block instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. Hnr block Colleges and universities. Hnr block Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. Hnr block As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). Hnr block The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. Hnr block It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Hnr block If the business activity is unrelated, the income in both instances will be subject to the tax. Hnr block If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. Hnr block Title-holding corporations. Hnr block When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. Hnr block Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. Hnr block However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Hnr block Example. Hnr block X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Hnr block During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Hnr block X also receives $100,000 from source N, which is not related to A's exempt function. Hnr block X and A file a consolidated return for the tax year. Hnr block X has unrelated business income of $100,000. Hnr block Prev Up Next Home More Online Publications