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How Do I File State Taxes For Free

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How Do I File State Taxes For Free

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Life Cycle of an Exempt Organization

Organizations that meet the requirements of Internal Revenue Code section 501(a) are exempt from federal income taxation. In addition, charitable contributions made to some section 501(a) organizations by individuals and corporations are deductible under Code section 170.

This website provides information about points of intersection between organizations and the IRS. The content includes explanatory information, and links to forms that an organization may need to file with the IRS. The materials cover five stages in an organization's life cycle:

  1. Starting Out: Creating an organization under state law, acquiring an employer identification number, and identifying the appropriate federal tax classification.
  2. Applying for Exemption:  Acquiring, completing, and submitting application forms; how the IRS processes applications; and getting help from the IRS during the application process.
  3. Required Filings:  Annual exempt organization returns, unrelated business income tax filings, and other returns and reports that an organization may have to file.
  4. Ongoing Compliance:  How an organization can avoid jeopardizing its tax-exempt status, disclosure requirements, employment taxes, and other ongoing compliance issues.
  5. Significant Events:  Audits, private letter rulings, and termination procedures.

Life Cycle pages are available for the following types of organizations:

 

Page Last Reviewed or Updated: 19-Nov-2013

The How Do I File State Taxes For Free

How do i file state taxes for free 11. How do i file state taxes for free   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. How do i file state taxes for free S. How do i file state taxes for free Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. How do i file state taxes for free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How do i file state taxes for free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How do i file state taxes for free These forms are discussed in this chapter. How do i file state taxes for free To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . How do i file state taxes for free If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. How do i file state taxes for free Read Aliens Required To Obtain Sailing or Departure Permits . How do i file state taxes for free Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. How do i file state taxes for free Useful Items - You may want to see: Form (and Instructions) 1040-C U. How do i file state taxes for free S. How do i file state taxes for free Departing Alien Income Tax Return 2063 U. How do i file state taxes for free S. How do i file state taxes for free Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. How do i file state taxes for free Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. How do i file state taxes for free If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. How do i file state taxes for free Category 1. How do i file state taxes for free   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. How do i file state taxes for free Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. How do i file state taxes for free However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. How do i file state taxes for free   The statement must be presented to an IRS office. How do i file state taxes for free Category 2. How do i file state taxes for free    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. How do i file state taxes for free S. How do i file state taxes for free tax under U. How do i file state taxes for free S. How do i file state taxes for free tax laws (described in chapter 10), and Who receive no other income from U. How do i file state taxes for free S. How do i file state taxes for free sources. How do i file state taxes for free If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. How do i file state taxes for free This is true even if your income is exempt from U. How do i file state taxes for free S. How do i file state taxes for free tax because of an income tax treaty, consular agreement, or international agreement. How do i file state taxes for free Category 3. How do i file state taxes for free   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. How do i file state taxes for free S. How do i file state taxes for free sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. How do i file state taxes for free S. How do i file state taxes for free Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. How do i file state taxes for free S. How do i file state taxes for free trade or business. How do i file state taxes for free (See Interest Income in chapter 3. How do i file state taxes for free ) Category 4. How do i file state taxes for free   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. How do i file state taxes for free S. How do i file state taxes for free sources while in the United States under those visas, other than: Income from employment authorized by the U. How do i file state taxes for free S. How do i file state taxes for free Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. How do i file state taxes for free S. How do i file state taxes for free trade or business. How do i file state taxes for free (See Interest Income in chapter 3. How do i file state taxes for free ) Category 5. How do i file state taxes for free   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. How do i file state taxes for free If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. How do i file state taxes for free Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. How do i file state taxes for free S. How do i file state taxes for free possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. How do i file state taxes for free S. How do i file state taxes for free possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. How do i file state taxes for free Category 6. How do i file state taxes for free   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. How do i file state taxes for free S. How do i file state taxes for free tax. How do i file state taxes for free Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. How do i file state taxes for free To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. How do i file state taxes for free See Forms To File , later. How do i file state taxes for free You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. How do i file state taxes for free See Paying Taxes and Obtaining Refunds , later. How do i file state taxes for free Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. How do i file state taxes for free Where to get a sailing or departure permit. How do i file state taxes for free   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. How do i file state taxes for free When to get a sailing or departure permit. How do i file state taxes for free   You should get your sailing or departure permit at least 2 weeks before you plan to leave. How do i file state taxes for free You cannot apply earlier than 30 days before your planned departure date. How do i file state taxes for free Do not wait until the last minute in case there are unexpected problems. How do i file state taxes for free Papers to submit. How do i file state taxes for free   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. How do i file state taxes for free Bring the following records with you if they apply. How do i file state taxes for free Your passport and alien registration card or visa. How do i file state taxes for free Copies of your U. How do i file state taxes for free S. How do i file state taxes for free income tax returns filed for the past 2 years. How do i file state taxes for free If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. How do i file state taxes for free Receipts for income taxes paid on these returns. How do i file state taxes for free Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. How do i file state taxes for free A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. How do i file state taxes for free If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. How do i file state taxes for free Proof of estimated tax payments for the past year and this year. How do i file state taxes for free Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. How do i file state taxes for free Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. How do i file state taxes for free Copies of the application for, and approval of, the grant. How do i file state taxes for free A statement of the amount paid, and your duties and obligations under the grant. How do i file state taxes for free A list of any previous grants. How do i file state taxes for free Documents indicating you qualify for any special tax treaty benefits claimed. How do i file state taxes for free Document verifying your date of departure from the United States, such as an airline ticket. How do i file state taxes for free Document verifying your U. How do i file state taxes for free S. How do i file state taxes for free taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). How do i file state taxes for free Note. How do i file state taxes for free   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. How do i file state taxes for free This applies whether or not your spouse requires a permit. How do i file state taxes for free Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. How do i file state taxes for free Employees in the IRS office can assist in filing these forms. How do i file state taxes for free Both forms have a “certificate of compliance” section. How do i file state taxes for free When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. How do i file state taxes for free S. How do i file state taxes for free tax obligations have been satisfied according to available information. How do i file state taxes for free Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. How do i file state taxes for free Form 2063 This is a short form that asks for certain information but does not include a tax computation. How do i file state taxes for free The following departing aliens can get their sailing or departure permits by filing Form 2063. How do i file state taxes for free Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. How do i file state taxes for free Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. How do i file state taxes for free However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. How do i file state taxes for free Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. How do i file state taxes for free The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. How do i file state taxes for free However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. How do i file state taxes for free Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. How do i file state taxes for free Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. How do i file state taxes for free When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. How do i file state taxes for free However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. How do i file state taxes for free See Bond To Ensure Payment , discussed later. How do i file state taxes for free The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. How do i file state taxes for free Returning to the United States. How do i file state taxes for free   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. How do i file state taxes for free You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. How do i file state taxes for free   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. How do i file state taxes for free The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. How do i file state taxes for free However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. How do i file state taxes for free Joint return on Form 1040-C. How do i file state taxes for free   Departing husbands and wives who are nonresident aliens cannot file joint returns. How do i file state taxes for free However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. How do i file state taxes for free Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. How do i file state taxes for free You must also pay any taxes due for past years. How do i file state taxes for free If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. How do i file state taxes for free However, the IRS cannot provide a refund at the time of departure. How do i file state taxes for free If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. How do i file state taxes for free Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. How do i file state taxes for free However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. How do i file state taxes for free The bond must equal the tax due plus interest to the date of payment as figured by the IRS. How do i file state taxes for free Information about the form of bond and security on it can be obtained from your IRS office. How do i file state taxes for free Filing Annual U. How do i file state taxes for free S. How do i file state taxes for free Income Tax Returns Form 1040-C is not an annual U. How do i file state taxes for free S. How do i file state taxes for free income tax return. How do i file state taxes for free If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. How do i file state taxes for free Chapters 5 and 7 discuss filing an annual U. How do i file state taxes for free S. How do i file state taxes for free income tax return. How do i file state taxes for free The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. How do i file state taxes for free S. How do i file state taxes for free income tax return. How do i file state taxes for free Prev  Up  Next   Home   More Online Publications