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How Soon Can I File My 2012 Taxes In 2013

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How Soon Can I File My 2012 Taxes In 2013

How soon can i file my 2012 taxes in 2013 3. How soon can i file my 2012 taxes in 2013   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. How soon can i file my 2012 taxes in 2013 Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. How soon can i file my 2012 taxes in 2013 Certain contracts held by a charitable remainder trust. How soon can i file my 2012 taxes in 2013 Excise Taxes. How soon can i file my 2012 taxes in 2013 Indoor tanning services. How soon can i file my 2012 taxes in 2013 Application for Recognition of ExemptionPolitical activity. How soon can i file my 2012 taxes in 2013 Private delivery service. How soon can i file my 2012 taxes in 2013 Amendments to organizing documents required. How soon can i file my 2012 taxes in 2013 How to show reasonable action and good faith. How soon can i file my 2012 taxes in 2013 Not acting reasonably and in good faith. How soon can i file my 2012 taxes in 2013 Prejudicing the interest of the Government. How soon can i file my 2012 taxes in 2013 Procedure for requesting extension. How soon can i file my 2012 taxes in 2013 More information. How soon can i file my 2012 taxes in 2013 Organizations Not Required To File Form 1023 Articles of OrganizationOrganizational Test Dedication and Distribution of Assets Educational Organizations and Private SchoolsEducational Organizations Private Schools Organizations Providing InsuranceCharitable Risk Pools Other Section 501(c)(3) OrganizationsCharitable Organizations Religious Organizations Scientific Organizations Literary Organizations Amateur Athletic Organizations Prevention of Cruelty to Children or Animals Private Foundations and Public CharitiesPrivate Foundations Public Charities Private Operating Foundations Lobbying ExpendituresLobbying expenditures. How soon can i file my 2012 taxes in 2013 Grass roots expenditures. How soon can i file my 2012 taxes in 2013 Lobbying nontaxable amount. How soon can i file my 2012 taxes in 2013 Grass roots nontaxable amount. How soon can i file my 2012 taxes in 2013 Organization that no longer qualifies. How soon can i file my 2012 taxes in 2013 Tax on organization. How soon can i file my 2012 taxes in 2013 Tax on managers. How soon can i file my 2012 taxes in 2013 Taxes on organizations. How soon can i file my 2012 taxes in 2013 Taxes on managers. How soon can i file my 2012 taxes in 2013 Political expenditures. How soon can i file my 2012 taxes in 2013 Correction of expenditure. How soon can i file my 2012 taxes in 2013 Introduction An organization may qualify for exemption from federal income tax if it is organized and operated exclusively for one or more of the following purposes. How soon can i file my 2012 taxes in 2013 Religious. How soon can i file my 2012 taxes in 2013 Charitable. How soon can i file my 2012 taxes in 2013 Scientific. How soon can i file my 2012 taxes in 2013 Testing for public safety. How soon can i file my 2012 taxes in 2013 Literary. How soon can i file my 2012 taxes in 2013 Educational. How soon can i file my 2012 taxes in 2013 Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment; however, see Amateur Athletic Organizations , later in this chapter). How soon can i file my 2012 taxes in 2013 The prevention of cruelty to children or animals. How soon can i file my 2012 taxes in 2013 To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. How soon can i file my 2012 taxes in 2013 A trust is a fund or foundation and will qualify. How soon can i file my 2012 taxes in 2013 However, an individual or a partnership will not qualify. How soon can i file my 2012 taxes in 2013 Examples. How soon can i file my 2012 taxes in 2013   Qualifying organizations include: Nonprofit old-age homes, Parent-teacher associations, Charitable hospitals or other charitable organizations, Alumni associations, Schools, Chapters of the Red Cross, Boys' or Girls' Clubs, and Churches. How soon can i file my 2012 taxes in 2013 Child care organizations. How soon can i file my 2012 taxes in 2013   The term educational purposes includes providing for care of children away from their homes if substantially all the care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. How soon can i file my 2012 taxes in 2013 Instrumentalities. How soon can i file my 2012 taxes in 2013   A state or municipal instrumentality may qualify under section 501(c)(3) if it is organized as a separate entity from the governmental unit that created it and if it otherwise meets the organizational and operational tests of section 501(c)(3). How soon can i file my 2012 taxes in 2013 Examples of a qualifying instrumentality might include state schools, universities, or hospitals. How soon can i file my 2012 taxes in 2013 However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. How soon can i file my 2012 taxes in 2013 A state or municipality itself does not qualify for exemption. How soon can i file my 2012 taxes in 2013 Topics - This chapter discusses: Contributions to 501(c)(3) organizations, Applications for recognition of exemption, Articles of Organization, Educational organizations and private schools, Organizations providing insurance, Other section 501(c)(3) organizations, Private foundations and public charities, and Lobbying expenditures. How soon can i file my 2012 taxes in 2013 Useful Items - You may want to see: Forms (and Instructions) 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code See chapter 6 for information about getting publications and forms. How soon can i file my 2012 taxes in 2013 Contributions to 501(c)(3) Organizations Contributions to domestic organizations described in this chapter, except organizations testing for public safety, are deductible as charitable contributions on the donor's federal income tax return. How soon can i file my 2012 taxes in 2013 Fundraising events. How soon can i file my 2012 taxes in 2013   If the donor receives something of value in return for the contribution, a common occurrence with fundraising efforts, part or all of the contribution may not be deductible. How soon can i file my 2012 taxes in 2013 This may apply to fundraising activities such as charity balls, bazaars, banquets, auctions, concerts, athletic events, and solicitations for membership or contributions when merchandise or benefits are given in return for payment of a specified minimum contribution. How soon can i file my 2012 taxes in 2013   If the donor receives or expects to receive goods or services in return for a contribution to your organization, the donor cannot deduct any part of the contribution unless the donor intends to, and does, make a payment greater than the fair market value of the goods or services. How soon can i file my 2012 taxes in 2013 If a deduction is allowed, the donor can deduct only the part of the contribution, if any, that is more than the fair market value of the goods or services received. How soon can i file my 2012 taxes in 2013 You should determine in advance the fair market value of any goods or services to be given to contributors and tell them, when you publicize the fundraising event or solicit their contributions, how much is deductible and how much is for the goods or services. How soon can i file my 2012 taxes in 2013 See Disclosure of Quid Pro Quo Contributions in chapter 2. How soon can i file my 2012 taxes in 2013 Exemption application not filed. How soon can i file my 2012 taxes in 2013   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. How soon can i file my 2012 taxes in 2013 Separate fund—contributions that are deductible. How soon can i file my 2012 taxes in 2013   An organization that is exempt from federal income tax other than as an organization described in section 501(c)(3) can, if it desires, establish a fund, separate and apart from its other funds, exclusively for religious, charitable, scientific, literary, or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. How soon can i file my 2012 taxes in 2013   If the fund is organized and operated exclusively for these purposes, it may qualify for exemption as an organization described in section 501(c)(3), and contributions made to it will be deductible as provided by section 170. How soon can i file my 2012 taxes in 2013 A fund with these characteristics must be organized in such a manner as to prohibit the use of its funds upon dissolution, or otherwise, for the general purposes of the organization creating it. How soon can i file my 2012 taxes in 2013 Personal benefit contracts. How soon can i file my 2012 taxes in 2013   Generally, charitable deductions will not be allowed for a transfer to, or for the use of, a section 501(c)(3) or (c)(4) organization if in connection with the transfer: The organization directly or indirectly pays, or previously paid, a premium on a personal benefit contract for the transferor, or There is an understanding or expectation that anyone will directly or indirectly pay a premium on a personal benefit contract for the transferor. How soon can i file my 2012 taxes in 2013   A personal benefit contract with respect to the transferor is any life insurance, annuity, or endowment contract, if any direct or indirect beneficiary under the contract is the transferor, any member of the transferor's family, or any other person designated by the transferor. How soon can i file my 2012 taxes in 2013 Certain annuity contracts. How soon can i file my 2012 taxes in 2013   If an organization incurs an obligation to pay a charitable gift annuity, and the organization purchases an annuity contract to fund the obligation, individuals receiving payments under the charitable gift annuity will not be treated as indirect beneficiaries if the organization owns all of the incidents of ownership under the contract, is entitled to all payments under the contract, and the timing and amount of the payments are substantially the same as the timing and amount of payments to each person under the obligation (as such obligation is in effect at the time of the transfer). How soon can i file my 2012 taxes in 2013 Certain contracts held by a charitable remainder trust. How soon can i file my 2012 taxes in 2013   An individual will not be considered an indirect beneficiary under a life insurance, annuity, or endowment contract held by a charitable remainder annuity trust or a charitable remainder unitrust solely by reason of being entitled to the payment if the trust owns all of the incidents of ownership under the contract, and the trust is entitled to all payments under the contract. How soon can i file my 2012 taxes in 2013 Excise tax. How soon can i file my 2012 taxes in 2013   If the premiums are paid in connection with a transfer for which a deduction is not allowable under the deduction denial rule, without regard to when the transfer to the charitable organization was made, an excise tax will be applied that is equal to the amount of the premiums paid by the organization on any life insurance, annuity, or endowment contract. How soon can i file my 2012 taxes in 2013 The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. How soon can i file my 2012 taxes in 2013 Excise Taxes. How soon can i file my 2012 taxes in 2013   A charitable organization liable for excise taxes must file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. How soon can i file my 2012 taxes in 2013 Generally, the due date for filing Form 4720 occurs on the fifteenth day of the fifth month following the close of the organization's tax year. How soon can i file my 2012 taxes in 2013 Indoor tanning services. How soon can i file my 2012 taxes in 2013   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. How soon can i file my 2012 taxes in 2013 For more information, go to IRS. How soon can i file my 2012 taxes in 2013 gov and select Affordable Care Act Tax Provisions. How soon can i file my 2012 taxes in 2013 Application for Recognition of Exemption This discussion describes certain information to be provided upon application for recognition of exemption by all organizations created for any of the purposes described earlier in this chapter. How soon can i file my 2012 taxes in 2013 For example, the application must include a conformed copy of the organization's articles of incorporation, as discussed under Articles of Organization , later in this chapter. How soon can i file my 2012 taxes in 2013 See the organization headings that follow for specific information your organization may need to provide. How soon can i file my 2012 taxes in 2013 Form 1023. How soon can i file my 2012 taxes in 2013   Your organization must file its application for recognition of exemption on Form 1023. How soon can i file my 2012 taxes in 2013 See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. How soon can i file my 2012 taxes in 2013 Some organizations are not required to file Form 1023. How soon can i file my 2012 taxes in 2013 See Organizations Not Required To File Form 1023, later. How soon can i file my 2012 taxes in 2013    Additional information to help you complete your application can be found online. How soon can i file my 2012 taxes in 2013 Go to Exemption Requirement – Section 501(c)(3) Organizations and select the link at the bottom of the Web page for step by step help with the application process. How soon can i file my 2012 taxes in 2013 See Exemption Requirements - Section 501(c)(3) Organizations. How soon can i file my 2012 taxes in 2013   Form 1023 and accompanying statements must show that all of the following are true. How soon can i file my 2012 taxes in 2013 The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. How soon can i file my 2012 taxes in 2013 ) specified in the introduction to this chapter. How soon can i file my 2012 taxes in 2013 No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. How soon can i file my 2012 taxes in 2013 You must establish that your organization will not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. How soon can i file my 2012 taxes in 2013 The organization will not, as a substantial part of its activities, attempt to influence legislation (unless it elects to come under the provisions allowing certain lobbying expenditures) or participate to any extent in a political campaign for or against any candidate for public office. How soon can i file my 2012 taxes in 2013 See Political activity, next, and Lobbying Expenditures , near the end of this chapter. How soon can i file my 2012 taxes in 2013 Political activity. How soon can i file my 2012 taxes in 2013   If any of the activities (whether or not substantial) of your organization consist of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, your organization will not qualify for tax-exempt status under section 501(c)(3). How soon can i file my 2012 taxes in 2013 Such participation or intervention includes the publishing or distributing of statements. How soon can i file my 2012 taxes in 2013   Whether your organization is participating or intervening, directly or indirectly, in any political campaign on behalf of (or in opposition to) any candidate for public office depends upon all of the facts and circumstances of each case. How soon can i file my 2012 taxes in 2013 Certain voter education activities or public forums conducted in a nonpartisan manner may not be prohibited political activity under section 501(c)(3), while other so-called voter education activities may be prohibited. How soon can i file my 2012 taxes in 2013 Effective date of exemption. How soon can i file my 2012 taxes in 2013   Most organizations described in this chapter that were organized after October 9, 1969, will not be treated as tax exempt unless they apply for recognition of exemption by filing Form 1023. How soon can i file my 2012 taxes in 2013 These organizations will not be treated as tax exempt for any period before they file Form 1023, unless they file the form within 27 months from the end of the month in which they were organized. How soon can i file my 2012 taxes in 2013 If the organization files the application within this 27-month period, the organization's exemption will be recognized retroactively to the date it was organized. How soon can i file my 2012 taxes in 2013 Otherwise, exemption will be recognized only from the date of receipt. How soon can i file my 2012 taxes in 2013 The date of receipt is the date of the U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 postmark on the cover in which an exemption application is mailed or, if no postmark appears on the cover, the date the application is stamped as received by the IRS. How soon can i file my 2012 taxes in 2013 Private delivery service. How soon can i file my 2012 taxes in 2013   If a private delivery service designated by the IRS, rather than the U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. How soon can i file my 2012 taxes in 2013 The following private delivery services have been designated by the IRS. How soon can i file my 2012 taxes in 2013 DHL Express (DHL): DHL “Same Day” Service. How soon can i file my 2012 taxes in 2013 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How soon can i file my 2012 taxes in 2013 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How soon can i file my 2012 taxes in 2013 M. How soon can i file my 2012 taxes in 2013 , UPS Worldwide Express Plus, and UPS Worldwide Express. How soon can i file my 2012 taxes in 2013 Amendments to organizing documents required. How soon can i file my 2012 taxes in 2013   If an organization is required to alter its activities or to make substantive amendments to its organizing document, the ruling or determination letter recognizing its exempt status will be effective as of the date the changes are made. How soon can i file my 2012 taxes in 2013 If only a nonsubstantive amendment is made, exempt status will be effective as of the date it was organized, if the application was filed within the 15-month period, or the date the application was filed. How soon can i file my 2012 taxes in 2013 Extensions of time for filing. How soon can i file my 2012 taxes in 2013   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. How soon can i file my 2012 taxes in 2013 Automatic 12-month extension. How soon can i file my 2012 taxes in 2013 Organizations will receive an automatic 12-month extension if they file an application for recognition of exemption with the IRS within 12 months of the original deadline. How soon can i file my 2012 taxes in 2013 To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. How soon can i file my 2012 taxes in 2013 9100-2. How soon can i file my 2012 taxes in 2013 ” Discretionary extensions. How soon can i file my 2012 taxes in 2013 An organization that fails to file a Form 1023 within the extended 12-month period will be granted an extension to file if it submits evidence (including affidavits) to establish that: It acted reasonably and in good faith, and Granting a discretionary extension will not prejudice the interests of the government. How soon can i file my 2012 taxes in 2013 How to show reasonable action and good faith. How soon can i file my 2012 taxes in 2013   An organization acted reasonably and showed good faith if at least one of the following is true. How soon can i file my 2012 taxes in 2013 The organization requests relief before its failure to file is discovered by the IRS. How soon can i file my 2012 taxes in 2013 The organization failed to file because of intervening events beyond its control. How soon can i file my 2012 taxes in 2013 The organization exercised reasonable diligence (taking into account the complexity of the return or issue and the organization's experience in these matters) but was not aware of the filing requirement. How soon can i file my 2012 taxes in 2013 The organization reasonably relied upon the written advice of the IRS. How soon can i file my 2012 taxes in 2013 The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. How soon can i file my 2012 taxes in 2013 An organization cannot rely on the advice of a tax professional if it knows or should know that he or she is not competent to render advice on filing exemption applications or is not aware of all the relevant facts. How soon can i file my 2012 taxes in 2013 Not acting reasonably and in good faith. How soon can i file my 2012 taxes in 2013   An organization has not acted reasonably and in good faith under the following circumstances. How soon can i file my 2012 taxes in 2013 It seeks to change a return position for which an accuracy-related penalty has been or could be imposed at the time the relief is requested. How soon can i file my 2012 taxes in 2013 It was informed of the requirement to file and related tax consequences, but chose not to file. How soon can i file my 2012 taxes in 2013 It uses hindsight in requesting relief. How soon can i file my 2012 taxes in 2013 The IRS will not ordinarily grant an extension if specific facts have changed since the due date that makes filing an application advantageous to an organization. How soon can i file my 2012 taxes in 2013 Prejudicing the interest of the Government. How soon can i file my 2012 taxes in 2013   Prejudice to the interest of the Government results if granting an extension of time to file to an organization results in a lower total tax liability for the years to which the filing applies than would have been the case if the organization had filed on time. How soon can i file my 2012 taxes in 2013 Before granting an extension, the IRS can require the organization requesting it to submit a statement from an independent auditor certifying that no prejudice will result if the extension is granted. How soon can i file my 2012 taxes in 2013 The interests of the Government are ordinarily prejudiced if the tax year in which the application should have been filed (or any tax year that would have been affected had the filing been timely) are closed by the statute of limitations before relief is granted. How soon can i file my 2012 taxes in 2013 The IRS can condition a grant of relief on the organization providing the IRS with a statement from an independent auditor certifying that the interests of the Government are not prejudiced. How soon can i file my 2012 taxes in 2013 Procedure for requesting extension. How soon can i file my 2012 taxes in 2013   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. How soon can i file my 2012 taxes in 2013 A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. How soon can i file my 2012 taxes in 2013 Any documents relevant to the application. How soon can i file my 2012 taxes in 2013 An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. How soon can i file my 2012 taxes in 2013 If the organization relied on a tax professional's advice, the affidavit must describe the engagement and responsibilities of the professional and the extent to which the organization relied on him or her. How soon can i file my 2012 taxes in 2013 This affidavit must be accompanied by a dated declaration, signed by an individual who has personal knowledge of the facts and circumstances, who is authorized to act for the organization, which states, “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. How soon can i file my 2012 taxes in 2013 ” Detailed affidavits from individuals having knowledge or information about the events that led to the failure to make the application and to the discovery of that failure. How soon can i file my 2012 taxes in 2013 This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. How soon can i file my 2012 taxes in 2013 The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. How soon can i file my 2012 taxes in 2013 These affidavits must include the name, current address, and taxpayer identification number of the individual, and be accompanied by a dated declaration, signed by the individual, which states: “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. How soon can i file my 2012 taxes in 2013 ” The organization must state whether the returns for the tax year in which the application should have been filed or any tax years that would have been affected by the application had it been timely made are being examined by the IRS, an appeals office, or a federal court. How soon can i file my 2012 taxes in 2013 The organization must notify the IRS office considering the request for relief if the IRS starts an examination of any such return while the organization's request for relief is pending. How soon can i file my 2012 taxes in 2013 The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. How soon can i file my 2012 taxes in 2013   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. How soon can i file my 2012 taxes in 2013 Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. How soon can i file my 2012 taxes in 2013 More information. How soon can i file my 2012 taxes in 2013   For more information about these procedures, see Regulations sections 301. How soon can i file my 2012 taxes in 2013 9100-1, 301. How soon can i file my 2012 taxes in 2013 9100-2, 301. How soon can i file my 2012 taxes in 2013 9100-3, Revenue Procedure 2013-4, section 6. How soon can i file my 2012 taxes in 2013 04, 2013-1 I. How soon can i file my 2012 taxes in 2013 R. How soon can i file my 2012 taxes in 2013 B. How soon can i file my 2012 taxes in 2013 126, and Revenue Procedure 2013-8, 2013-1 I. How soon can i file my 2012 taxes in 2013 R. How soon can i file my 2012 taxes in 2013 B. How soon can i file my 2012 taxes in 2013 237. How soon can i file my 2012 taxes in 2013 See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. How soon can i file my 2012 taxes in 2013 Notification from the IRS. How soon can i file my 2012 taxes in 2013   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. How soon can i file my 2012 taxes in 2013 Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. How soon can i file my 2012 taxes in 2013 These include: Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men's or women's organization, religious school, mission society, or youth group. How soon can i file my 2012 taxes in 2013 Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). How soon can i file my 2012 taxes in 2013 These organizations are exempt automatically if they meet the requirements of section 501(c)(3). How soon can i file my 2012 taxes in 2013 Filing Form 1023 to establish exemption. How soon can i file my 2012 taxes in 2013   If the organization wants to establish its exemption with the IRS and receive a ruling or determination letter recognizing its exempt status, it should file Form 1023. How soon can i file my 2012 taxes in 2013 By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. How soon can i file my 2012 taxes in 2013 A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. How soon can i file my 2012 taxes in 2013 Private foundations. How soon can i file my 2012 taxes in 2013   See Private Foundations and Public Charities, later in this chapter, for more information about the additional notice required from an organization in order for it not to be presumed to be a private foundation and for the additional information required from a private foundation claiming to be an operating foundation. How soon can i file my 2012 taxes in 2013 Gross receipts test. How soon can i file my 2012 taxes in 2013   For purposes of the gross receipts test, an organization normally does not have more than $5,000 annually in gross receipts if: During its first tax year the organization received gross receipts of $7,500 or less, During its first 2 years the organization had a total of $12,000 or less in gross receipts, and In the case of an organization that has been in existence for at least 3 years, the total gross receipts received by the organization during the immediately preceding 2 years, plus the current year, are $15,000 or less. How soon can i file my 2012 taxes in 2013   An organization with gross receipts more than the amounts in the gross receipts test, unless otherwise exempt from filing Form 1023, must file a Form 1023 within 90 days after the end of the period in which the amounts are exceeded. How soon can i file my 2012 taxes in 2013 For example, an organization's gross receipts for its first tax year were less than $7,500, but at the end of its second tax year its gross receipts for the 2-year period were more than $12,000. How soon can i file my 2012 taxes in 2013 The organization must file Form 1023 within 90 days after the end of its second tax year. How soon can i file my 2012 taxes in 2013   If the organization had existed for at least 3 tax years and had met the gross receipts test for all prior tax years but fails to meet the requirement for the current tax year, its tax-exempt status for the prior years will not be lost even if Form 1023 is not filed within 90 days after the close of the current tax year. How soon can i file my 2012 taxes in 2013 However, the organization will not be treated as a section 501(c)(3) organization for the period beginning with the current tax year and ending with the filing of Form 1023. How soon can i file my 2012 taxes in 2013 Example. How soon can i file my 2012 taxes in 2013   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. How soon can i file my 2012 taxes in 2013 It was incorporated on January 1, 2009, and files returns on a calendar-year basis. How soon can i file my 2012 taxes in 2013 It did not file a Form 1023. How soon can i file my 2012 taxes in 2013 The organization's gross receipts during the years 2009 through 2012 were as follows: 2009 $3,600 2010 2,900 2011 400 2012 12,600   The organization's total gross receipts for 2009, 2010, and 2011 were $6,900. How soon can i file my 2012 taxes in 2013 Therefore, it did not have to file Form 1023 and is exempt for those years. How soon can i file my 2012 taxes in 2013 However, for 2010, 2011, and 2012 the total gross receipts were $15,900. How soon can i file my 2012 taxes in 2013 Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. How soon can i file my 2012 taxes in 2013 If it does not file within this time period, it will not be exempt under section 501(c)(3) for the period beginning with tax year 2012 ending when the Form 1023 is received by the IRS. How soon can i file my 2012 taxes in 2013 The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. How soon can i file my 2012 taxes in 2013   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. How soon can i file my 2012 taxes in 2013 See the procedures for this extension discussed earlier. How soon can i file my 2012 taxes in 2013 Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. How soon can i file my 2012 taxes in 2013 This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. How soon can i file my 2012 taxes in 2013 Organizational Test The articles of organization must limit the organization's purposes to one or more of those described at the beginning of this chapter and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that do not further one or more of those purposes. How soon can i file my 2012 taxes in 2013 These conditions for exemption are referred to as the organizational test. How soon can i file my 2012 taxes in 2013 Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. How soon can i file my 2012 taxes in 2013 Therefore, the organizational test may be met if the purposes stated in the articles of organization are limited in some way by reference to section 501(c)(3). How soon can i file my 2012 taxes in 2013 The requirement that your organization's purposes and powers must be limited by the articles of organization is not satisfied if the limit is contained only in the bylaws or other rules or regulations. How soon can i file my 2012 taxes in 2013 Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. How soon can i file my 2012 taxes in 2013 Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. How soon can i file my 2012 taxes in 2013 In interpreting an organization's articles, the law of the state where the organization was created is controlling. How soon can i file my 2012 taxes in 2013 If an organization contends that the terms of its articles have a different meaning under state law than their generally accepted meaning, such meaning must be established by a clear and convincing reference to relevant court decisions, opinions of the state attorney general, or other appropriate state authorities. How soon can i file my 2012 taxes in 2013 The following are examples illustrating the organizational test. How soon can i file my 2012 taxes in 2013 Example 1. How soon can i file my 2012 taxes in 2013 Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). How soon can i file my 2012 taxes in 2013 These articles appropriately limit the organization's purposes. How soon can i file my 2012 taxes in 2013 The organization meets the organizational test. How soon can i file my 2012 taxes in 2013 Example 2. How soon can i file my 2012 taxes in 2013 An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. How soon can i file my 2012 taxes in 2013 The organization will not be properly limited as to its purposes since all research is not scientific. How soon can i file my 2012 taxes in 2013 The organization does not meet the organizational test. How soon can i file my 2012 taxes in 2013 Example 3. How soon can i file my 2012 taxes in 2013 An organization's articles state that its purpose is to receive contributions and pay them over to organizations that are described in section 501(c)(3) and exempt from taxation under section 501(a). How soon can i file my 2012 taxes in 2013 The organization meets the organizational test. How soon can i file my 2012 taxes in 2013 Example 4. How soon can i file my 2012 taxes in 2013 If a stated purpose in the articles is the conduct of a school of adult education and its manner of operation is described in detail, such a purpose will be satisfactorily limited. How soon can i file my 2012 taxes in 2013 Example 5. How soon can i file my 2012 taxes in 2013 If the articles state the organization is formed for charitable purposes, without any further description, such language ordinarily will be sufficient since the term charitable has a generally accepted legal meaning. How soon can i file my 2012 taxes in 2013 On the other hand, if the purposes are stated to be charitable, philanthropic, and benevolent, the organizational requirement will not be met since the terms philanthropic and benevolent have no generally accepted legal meaning and, therefore, the stated purposes may, under the laws of the state, permit activities that are broader than those intended by the exemption law. How soon can i file my 2012 taxes in 2013 Example 6. How soon can i file my 2012 taxes in 2013 If the articles state an organization is formed to promote American ideals, or to foster the best interests of the people, or to further the common welfare and well-being of the community, without any limitation or provision restricting such purposes to accomplishment only in a charitable manner, the purposes will not be sufficiently limited. How soon can i file my 2012 taxes in 2013 Such purposes are vague and may be accomplished other than in an exempt manner. How soon can i file my 2012 taxes in 2013 Example 7. How soon can i file my 2012 taxes in 2013 A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. How soon can i file my 2012 taxes in 2013 A hospital may or may not be exempt depending on the manner in which it is operated. How soon can i file my 2012 taxes in 2013 Example 8. How soon can i file my 2012 taxes in 2013 An organization that is expressly empowered by its articles to carry on social activities will not be sufficiently limited as to its power, even if its articles state that it is organized and will be operated exclusively for charitable purposes. How soon can i file my 2012 taxes in 2013 Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. How soon can i file my 2012 taxes in 2013 This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the Federal Government or to a state or local government for a public purpose. How soon can i file my 2012 taxes in 2013 If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. How soon can i file my 2012 taxes in 2013 Dedication. How soon can i file my 2012 taxes in 2013   To establish that your organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision ensuring their distribution for an exempt purpose in the event of dissolution. How soon can i file my 2012 taxes in 2013 Although reliance can be placed upon state law to establish permanent dedication of assets for exempt purposes, your organization's application probably can be processed much more rapidly if its articles of organization include a provision ensuring permanent dedication of assets for exempt purposes. How soon can i file my 2012 taxes in 2013 Distribution. How soon can i file my 2012 taxes in 2013   Revenue Procedure 82-2, 1982-1 C. How soon can i file my 2012 taxes in 2013 B. How soon can i file my 2012 taxes in 2013 367, identifies the states and circumstances in which the IRS will not require an express provision for the distribution of assets upon dissolution in the articles of organization. How soon can i file my 2012 taxes in 2013 The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. How soon can i file my 2012 taxes in 2013   If a named beneficiary is to be the distributee, it must be one that would qualify and would be exempt within the meaning of section 501(c)(3) at the time the dissolution takes place. How soon can i file my 2012 taxes in 2013 Since the named beneficiary at the time of dissolution may not be qualified, may not be in existence, or may be unwilling or unable to accept the assets of the dissolving organization, a provision should be made for distribution of the assets for one or more of the purposes specified in this chapter in the event of any such contingency. How soon can i file my 2012 taxes in 2013 Sample articles of organization. How soon can i file my 2012 taxes in 2013   See sample articles of organization in the Appendix in the back of this publication. How soon can i file my 2012 taxes in 2013 Educational Organizations and Private Schools If your organization wants to obtain recognition of exemption as an educational organization, you must submit complete information as to how your organization carries on or plans to carry on its educational activities, such as by conducting a school, by panels, discussions, lectures, forums, radio and television programs, or through various cultural media such as museums, symphony orchestras, or art exhibits. How soon can i file my 2012 taxes in 2013 In each instance, you must explain by whom and where these activities are or will be conducted and the amount of admission fees, if any. How soon can i file my 2012 taxes in 2013 You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. How soon can i file my 2012 taxes in 2013 If you are organized to conduct a school, you must submit full information regarding your tuition charges, number of faculty members, number of full-time and part-time students enrolled, courses of study and degrees conferred, together with a copy of your school catalog. How soon can i file my 2012 taxes in 2013 See also Private Schools , discussed later. How soon can i file my 2012 taxes in 2013 Educational Organizations The term educational relates to: The instruction or training of individuals for the purpose of improving or developing their capabilities, or The instruction of the public on subjects useful to individuals and beneficial to the community. How soon can i file my 2012 taxes in 2013 Advocacy of a position. How soon can i file my 2012 taxes in 2013   Advocacy of a particular position or viewpoint may be educational if there is a sufficiently full and fair exposition of pertinent facts to permit an individual or the public to form an independent opinion or conclusion. How soon can i file my 2012 taxes in 2013 The mere presentation of unsupported opinion is not educational. How soon can i file my 2012 taxes in 2013 Method not educational. How soon can i file my 2012 taxes in 2013   The method used by an organization to develop and present its views is a factor in determining if an organization qualifies as educational within the meaning of section 501(c)(3). How soon can i file my 2012 taxes in 2013 The following factors may indicate that the method is not educational. How soon can i file my 2012 taxes in 2013 The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. How soon can i file my 2012 taxes in 2013 The facts that purport to support the viewpoint are distorted. How soon can i file my 2012 taxes in 2013 The organization's presentations make substantial use of inflammatory and disparaging terms and express conclusions more on the basis of emotion than of objective evaluations. How soon can i file my 2012 taxes in 2013 The approach used is not aimed at developing an understanding on the part of the audience because it does not consider their background or training. How soon can i file my 2012 taxes in 2013   Exceptional circumstances, however, may exist where an organization's advocacy may be educational even if one or more of the factors listed above are present. How soon can i file my 2012 taxes in 2013 Qualifying organizations. How soon can i file my 2012 taxes in 2013   The following types of organizations may qualify as educational: An organization, such as a primary or secondary school, a college, or a professional or trade school, that has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled student body in attendance at a place where the educational activities are regularly carried on, An organization whose activities consist of conducting public discussion groups, forums, panels, lectures, or other similar programs, An organization that presents a course of instruction by correspondence or through the use of television or radio, A museum, zoo, planetarium, symphony orchestra, or other similar organization, A nonprofit children's day-care center, and A credit counseling organization. How soon can i file my 2012 taxes in 2013 College book stores, cafeterias, restaurants, etc. How soon can i file my 2012 taxes in 2013   These and other on-campus organizations should submit information to show that they are controlled by and operated for the convenience of the faculty and student body or by whom they are controlled and whom they serve. How soon can i file my 2012 taxes in 2013 Alumni association. How soon can i file my 2012 taxes in 2013   An alumni association should establish that it is organized to promote the welfare of the university with which it is affiliated, is subject to the control of the university as to its policies and destination of funds, and is operated as an integral part of the university or is otherwise organized to promote the welfare of the college or university. How soon can i file my 2012 taxes in 2013 If your association does not have these characteristics, it may still be exempt as a social club if it meets the requirements described in chapter 4, under 501(c)(7) - Social and Recreation Clubs . How soon can i file my 2012 taxes in 2013 Athletic organization. How soon can i file my 2012 taxes in 2013   This type of organization must submit evidence that it is engaged in activities such as directing and controlling interscholastic athletic competitions, conducting tournaments, and prescribing eligibility rules for contestants. How soon can i file my 2012 taxes in 2013 If it is not so engaged, your organization may be exempt as a social club described in chapter 4. How soon can i file my 2012 taxes in 2013 Raising funds to be used for travel and other activities to interview and persuade prospective students with outstanding athletic ability to attend a particular university does not show an exempt purpose. How soon can i file my 2012 taxes in 2013 If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. How soon can i file my 2012 taxes in 2013 Private Schools Every private school filing an application for recognition of tax-exempt status must supply the IRS (on Schedule B, Form 1023) with the following information. How soon can i file my 2012 taxes in 2013 The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. How soon can i file my 2012 taxes in 2013 (This information also must be projected, so far as may be feasible, for the next academic year. How soon can i file my 2012 taxes in 2013 ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. How soon can i file my 2012 taxes in 2013 A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. How soon can i file my 2012 taxes in 2013 A statement indicating whether any of the organizations described in item (3) above have an objective of maintaining segregated public or private school education at the time the application is filed and, if so, whether any of the individuals described in item (3) are officers or active members of those organizations at the time the application is filed. How soon can i file my 2012 taxes in 2013 The public school district and county in which the school is located. How soon can i file my 2012 taxes in 2013 How to determine racial composition. How soon can i file my 2012 taxes in 2013   The racial composition of the student body, faculty, and administrative staff can be an estimate based on the best information readily available to the school, without requiring student applicants, students, faculty, or administrative staff to submit to the school information that the school otherwise does not require. How soon can i file my 2012 taxes in 2013 Nevertheless, a statement of the method by which the racial composition was determined must be supplied. How soon can i file my 2012 taxes in 2013 The identity of individual students or members of the faculty and administrative staff should not be included with this information. How soon can i file my 2012 taxes in 2013   A school that is a state or municipal instrumentality (see Instrumentalities , near the beginning of this chapter), whether or not it qualifies for exemption under section 501(c)(3), is not considered to be a private school for purposes of the following discussion. How soon can i file my 2012 taxes in 2013 Racially Nondiscriminatory Policy To qualify as an organization exempt from federal income tax, a private school must include a statement in its charter, bylaws, or other governing instrument, or in a resolution of its governing body, that it has a racially nondiscriminatory policy as to students and that it does not discriminate against applicants and students on the basis of race, color, or national or ethnic origin. How soon can i file my 2012 taxes in 2013 Also, the school must circulate information that clearly states the school's admission policies. How soon can i file my 2012 taxes in 2013 A racially nondiscriminatory policy toward students means that the school admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students at that school and that the school does not discriminate on the basis of race in administering its educational policies, admission policies, scholarship and loan programs, and athletic and other school-administered programs. How soon can i file my 2012 taxes in 2013 The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. How soon can i file my 2012 taxes in 2013 The existence of a racially discriminatory policy with respect to the employment of faculty and administrative staff is indicative of a racially discriminatory policy as to students. How soon can i file my 2012 taxes in 2013 Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. How soon can i file my 2012 taxes in 2013 A policy of a school that favors racial minority groups with respect to admissions, facilities and programs, and financial assistance is not discrimination on the basis of race when the purpose and effect of this policy is to promote establishing and maintaining the school's nondiscriminatory policy. How soon can i file my 2012 taxes in 2013 A school that selects students on the basis of membership in a religious denomination or unit is not discriminating if membership in the denomination or unit is open to all on a racially nondiscriminatory basis. How soon can i file my 2012 taxes in 2013 Policy statement. How soon can i file my 2012 taxes in 2013   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. How soon can i file my 2012 taxes in 2013 Also, the school must include a reference to its racially nondiscriminatory policy in other written advertising that it uses to inform prospective students of its programs. How soon can i file my 2012 taxes in 2013 Publicity requirement. How soon can i file my 2012 taxes in 2013   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. How soon can i file my 2012 taxes in 2013 Selective communication of a racially nondiscriminatory policy that a school provides solely to leaders of racial groups will not be considered an effective means of communication to make the policy known to all segments of the community. How soon can i file my 2012 taxes in 2013 To satisfy this requirement, the school must use one of the following two methods. How soon can i file my 2012 taxes in 2013 Method one. How soon can i file my 2012 taxes in 2013   The school can publish a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. How soon can i file my 2012 taxes in 2013 Such publication must be repeated at least once annually during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. How soon can i file my 2012 taxes in 2013 When more than one community is served by a school, the school can publish the notice in those newspapers that are reasonably likely to be read by all racial segments in the communities that the school serves. How soon can i file my 2012 taxes in 2013 If this method is used, the notice must meet the following printing requirements. How soon can i file my 2012 taxes in 2013 It must appear in a section of the newspaper likely to be read by prospective students and their families. How soon can i file my 2012 taxes in 2013 It must occupy at least 3 column inches. How soon can i file my 2012 taxes in 2013 It must have its title printed in at least 12 point bold face type. How soon can i file my 2012 taxes in 2013 It must have the remaining text printed in at least 8 point type. How soon can i file my 2012 taxes in 2013 The following is an acceptable example of the notice:   NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS     The M School admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. How soon can i file my 2012 taxes in 2013 It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs. How soon can i file my 2012 taxes in 2013   Method two. How soon can i file my 2012 taxes in 2013   The school can use the broadcast media to publicize its racially nondiscriminatory policy if this use makes the policy known to all segments of the general community the school serves. How soon can i file my 2012 taxes in 2013 If the school uses this method, it must provide documentation showing that the means by which this policy was communicated to all segments of the general community was reasonably expected to be effective. How soon can i file my 2012 taxes in 2013 In this case, appropriate documentation would include copies of the tapes or scripts used and records showing that there was an adequate number of announcements. How soon can i file my 2012 taxes in 2013 The documentation also would include proof that these announcements were made during hours when they were likely to be communicated to all segments of the general community, that they were long enough to convey the message clearly, and that they were broadcast on radio or television stations likely to be listened to by substantial numbers of members of all racial segments of the general community. How soon can i file my 2012 taxes in 2013 Announcements must be made during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. How soon can i file my 2012 taxes in 2013 Exceptions. How soon can i file my 2012 taxes in 2013   The publicity requirements will not apply in the following situations. How soon can i file my 2012 taxes in 2013 First, if for the preceding 3 years the enrollment of a parochial or other church-related school consists of students at least 75% of whom are members of the sponsoring religious denomination or unit, the school can make known its racially nondiscriminatory policy in whatever newspapers or circulars the religious denomination or unit uses in the communities from which the students are drawn. How soon can i file my 2012 taxes in 2013 These newspapers and circulars can be distributed by a particular religious denomination or unit or by an association that represents a number of religious organizations of the same denomination. How soon can i file my 2012 taxes in 2013 If, however, the school advertises in newspapers of general circulation in the community or communities from which its students are drawn and the second exception (discussed next) does not apply to the school, then it must comply with either of the publicity requirements explained earlier. How soon can i file my 2012 taxes in 2013 Second, if a school customarily draws a substantial percentage of its students nationwide, worldwide, from a large geographic section or sections of the United States, or from local communities, and if the school follows a racially nondiscriminatory policy as to its students, the school may satisfy the publicity requirement by complying with the instructions explained earlier under Policy statement . How soon can i file my 2012 taxes in 2013   The school can demonstrate that it follows a racially nondiscriminatory policy either by showing that it currently enrolls students of racial minority groups in meaningful numbers or, except for local community schools, when minority students are not enrolled in meaningful numbers, that its promotional activities and recruiting efforts in each geographic area were reasonably designed to inform students of all racial segments in the general communities within the area of the availability of the school. How soon can i file my 2012 taxes in 2013 The question as to whether a school demonstrates such a policy satisfactorily will be determined on the basis of the facts and circumstances of each case. How soon can i file my 2012 taxes in 2013   The IRS recognizes that the failure by a school drawing its students from local communities to enroll racial minority group students may not necessarily indicate the absence of a racially nondiscriminatory policy when there are relatively few or no such students in these communities. How soon can i file my 2012 taxes in 2013 Actual enrollment is, however, a meaningful indication of a racially nondiscriminatory policy in a community in which a public school or schools became subject to a desegregation order of a federal court or are otherwise expressly obligated to implement a desegregation plan under the terms of any written contract or other commitment to which any federal agency was a party. How soon can i file my 2012 taxes in 2013   The IRS encourages schools to satisfy the publicity requirement by using either of the methods described earlier, even though a school considers itself to be within one of the Exceptions. How soon can i file my 2012 taxes in 2013 The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. How soon can i file my 2012 taxes in 2013 In this regard, it is each school's responsibility to determine whether either of the exceptions applies. How soon can i file my 2012 taxes in 2013 Such responsibility will prepare the school, if it is audited by the IRS, to demonstrate that the failure to publish its racially nondiscriminatory policy in accordance with either one of the publicity requirements was justified by one of the exceptions. How soon can i file my 2012 taxes in 2013 Also, a school must be prepared to demonstrate that it has publicly disavowed or repudiated any statements purported to have been made on its behalf (after November 6, 1975) that are contrary to its publicity of a racially nondiscriminatory policy as to students, to the extent that the school or its principal official was aware of these statements. How soon can i file my 2012 taxes in 2013 Facilities and programs. How soon can i file my 2012 taxes in 2013   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. How soon can i file my 2012 taxes in 2013 Scholarship and loan programs. How soon can i file my 2012 taxes in 2013   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. How soon can i file my 2012 taxes in 2013 This must be known throughout the general community being served by the school and should be referred to in its publicity. How soon can i file my 2012 taxes in 2013 Financial assistance programs, as well as scholarships and loans made under financial assistance programs, that favor members of one or more racial minority groups and that do not significantly detract from or are designed to promote a school's racially nondiscriminatory policy will not adversely affect the school's exempt status. How soon can i file my 2012 taxes in 2013 Certification. How soon can i file my 2012 taxes in 2013   An individual authorized to take official action on behalf of a school that claims to be racially nondiscriminatory as to students must certify annually, under penalties of perjury, on Schedule E (Form 990 or 990-EZ) or Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, whichever applies, that to the best of his or her knowledge and belief the school has satisfied all requirements that apply, as previously explained. How soon can i file my 2012 taxes in 2013   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. How soon can i file my 2012 taxes in 2013 Recordkeeping requirements. How soon can i file my 2012 taxes in 2013 With certain exceptions, given later, each exempt private school must maintain the following records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition. How soon can i file my 2012 taxes in 2013 Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. How soon can i file my 2012 taxes in 2013 Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. How soon can i file my 2012 taxes in 2013 Copies of all materials used by or on behalf of the school to solicit contributions. How soon can i file my 2012 taxes in 2013 Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. How soon can i file my 2012 taxes in 2013 (Schools advertising nationally or in a large geographic segment or segments of the United States need only maintain a record sufficient to indicate when and in what publications their advertisements were placed. How soon can i file my 2012 taxes in 2013 ) The racial composition of the student body, faculty, and administrative staff can be determined in the same manner as that described at the beginning of this section. How soon can i file my 2012 taxes in 2013 However, a school cannot discontinue maintaining a system of records that reflect the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS. How soon can i file my 2012 taxes in 2013 The IRS does not require that a school release any personally identifiable records or personal information except in accordance with the requirements of the Family Educational Rights and Privacy Act of 1974. How soon can i file my 2012 taxes in 2013 Similarly, the IRS does not require a school to keep records prohibited under state or federal law. How soon can i file my 2012 taxes in 2013 Exceptions. How soon can i file my 2012 taxes in 2013   The school does not have to independently maintain these records for IRS use if both of the following are true. How soon can i file my 2012 taxes in 2013 Substantially the same information has been included in a report or reports filed with an agency or agencies of federal, state, or local governments, and this information is current within 1 year. How soon can i file my 2012 taxes in 2013 The school maintains copies of these reports from which this information is readily obtainable. How soon can i file my 2012 taxes in 2013 If these reports do not include all of the information required, as discussed earlier, records providing such remaining information must be maintained by the school for IRS use. How soon can i file my 2012 taxes in 2013 Failure to maintain records. How soon can i file my 2012 taxes in 2013   Failure to maintain or to produce the required records and information, upon proper request, will create a presumption that the organization has failed to comply with these guidelines. How soon can i file my 2012 taxes in 2013 Organizations Providing Insurance An organization described in sections 501(c)(3) or 501(c)(4) may be exempt from tax only if no substantial part of its activities consists of providing commercial-type insurance. How soon can i file my 2012 taxes in 2013 However, this rule does not apply to state-sponsored organizations described in sections 501(c)(26) or 501(c)(27), which are discussed in chapter 4, or to charitable risk pools, discussed next. How soon can i file my 2012 taxes in 2013 Charitable Risk Pools A charitable risk pool is treated as organized and operated exclusively for charitable purposes if it: Is organized and operated only to pool insurable risks of its members (not including risks related to medical malpractice) and to provide information to its members about loss control and risk management, Consists only of members that are section 501(c)(3) organizations exempt from tax under section 501(a), Is organized under state law authorizing this type of risk pooling, Is exempt from state income tax (or will be after qualifying as a section 501(c)(3) organization), Has obtained at least $1,000,000 in startup capital from nonmember charitable organizations, Is controlled by a board of directors elected by its members, and Is organized under documents requiring that: Each member be a section 501(c)(3) organization exempt from tax under section 501(a), Each member that receives a final determination that it no longer qualifies under section 501(c)(3) notify the pool immediately, and Each insurance policy issued by the pool provide that it will not cover events occurring after a final determination described in (b). How soon can i file my 2012 taxes in 2013 Other Section 501(c)(3) Organizations In addition to the information required for all organizations, as described earlier, you should include any other information described in this section. How soon can i file my 2012 taxes in 2013 Charitable Organizations If your organization is applying for recognition of exemption as a charitable organization, it must show that it is organized and operated for purposes that are beneficial to the public interest. How soon can i file my 2012 taxes in 2013 Some examples of this type of organization are those organized for: Relief of the poor, the distressed, or the underprivileged, Advancement of religion, Advancement of education or science, Erection or maintenance of public buildings, monuments, or works, Lessening the burdens of government, Lessening of neighborhood tensions, Elimination of prejudice and discrimination, Defense of human and civil rights secured by law, and Combating community deterioration and juvenile delinquency. How soon can i file my 2012 taxes in 2013 The rest of this section contains a description of the information to be provided by certain specific organizations. How soon can i file my 2012 taxes in 2013 This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. How soon can i file my 2012 taxes in 2013 Each of the following organizations must submit the information described. How soon can i file my 2012 taxes in 2013 Charitable organization supporting education. How soon can i file my 2012 taxes in 2013   Submit information showing how your organization supports education — for example, contributes to an existing educational institution, endows a professorial chair, contributes toward paying teachers' salaries, or contributes to an educational institution to enable it to carry on research. How soon can i file my 2012 taxes in 2013 Scholarships. How soon can i file my 2012 taxes in 2013   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. How soon can i file my 2012 taxes in 2013 Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. How soon can i file my 2012 taxes in 2013 How and by whom the recipients are or will be selected. How soon can i file my 2012 taxes in 2013 If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. How soon can i file my 2012 taxes in 2013 If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer— Whether any preference is or will be accorded an applicant by reason of the parent's position, length of employment, or salary, Whether as a condition of the award the recipient must upon graduation accept employment with the company, and Whether the award will be continued even if the parent's employment ends. How soon can i file my 2012 taxes in 2013 A copy of the scholarship application form and any brochures or literature describing the scholarship program. How soon can i file my 2012 taxes in 2013 Hospital. How soon can i file my 2012 taxes in 2013   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. How soon can i file my 2012 taxes in 2013   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. How soon can i file my 2012 taxes in 2013 You must attach a list showing: The names of the active and courtesy staff members of the proprietary hospital, as well as the names of your medical staff members after the transfer to nonprofit ownership, and The names of any doctors who continued to lease office space in the hospital after its transfer to nonprofit ownership and the amount of rent paid. How soon can i file my 2012 taxes in 2013 Submit also an appraisal showing the fair rental value of the rented space. How soon can i file my 2012 taxes in 2013 Clinic. How soon can i file my 2012 taxes in 2013   If you are organized to operate a clinic, attach a statement including: A description of the facilities and services, To whom the services are offered, such as the public at large or a specific group, How charges are determined, such as on a profit basis, to recover costs, or at less than cost, By whom administered and controlled, Whether any of the professional staff (that is, those who perform or will perform the clinical services) also serve or will serve in an administrative capacity, and How compensation paid the professional staff is or will be determined. How soon can i file my 2012 taxes in 2013 Home for the aged. How soon can i file my 2012 taxes in 2013   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. How soon can i file my 2012 taxes in 2013 Community nursing bureau. How soon can i file my 2012 taxes in 2013   If you provide a nursing register or community nursing bureau, provide information showing that your organization will be operated as a community project and will receive its primary support from public contributions to maintain a nonprofit register of qualified nursing personnel, including graduate nurses, unregistered nursing school graduates, licensed attendants and practical nurses for the benefit of hospitals, health agencies, doctors, and individuals. How soon can i file my 2012 taxes in 2013 Organization providing loans. How soon can i file my 2012 taxes in 2013   If you make, or will make, loans for charitable and educational purposes, submit the following information. How soon can i file my 2012 taxes in 2013 An explanation of the circumstances under which such loans are, or will be, made. How soon can i file my 2012 taxes in 2013 Criteria for selection, including the rules of eligibility. How soon can i file my 2012 taxes in 2013 How and by whom the recipients are or will be selected. How soon can i file my 2012 taxes in 2013 Manner of repayment of the loan. How soon can i file my 2012 taxes in 2013 Security required, if any. How soon can i file my 2012 taxes in 2013 Interest charged, if any, and when payable. How soon can i file my 2012 taxes in 2013 Copies in duplicate of the loan application and any brochures or literature describing the loan program. How soon can i file my 2012 taxes in 2013 Public-interest law firms. How soon can i file my 2012 taxes in 2013   If your organization was formed to litigate in the public interest (as opposed to providing legal services to the poor), such as in the area of protection of the environment, you should submit the following information. How soon can i file my 2012 taxes in 2013 How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. How soon can i file my 2012 taxes in 2013 Whether the organization will accept fees for its services. How soon can i file my 2012 taxes in 2013 A description of the cases litigated or to be litigated and how they benefit the public generally. How soon can i file my 2012 taxes in 2013 Whether the policies and program of the organization are the responsibility of a board or committee representative of the public interest, which is neither controlled by employees or persons who litigate on behalf of the organization nor by any organization that is not itself an organization described in this chapter. How soon can i file my 2012 taxes in 2013 Whether the organization is operated, through sharing of office space or otherwise, in a way to create identification or confusion with a particular private law firm. How soon can i file my 2012 taxes in 2013 Whether there is an arrangement to provide, directly or indirectly, a deduction for the cost of litigation that is for the private benefit of the donor. How soon can i file my 2012 taxes in 2013 Acceptance of attorneys' fees. How soon can i file my 2012 taxes in 2013   A nonprofit public-interest law firm can accept attorneys' fees in public-interest cases if the fees are paid directly by its clients and the fees are not more than the actual costs incurred in the case. How soon can i file my 2012 taxes in 2013 Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. How soon can i file my 2012 taxes in 2013   Firms can accept fees awarded or approved by a court or an administrative agency and paid by an opposing party if the firms do not use the likelihood or probability of fee awards as a consideration in the selection of cases. How soon can i file my 2012 taxes in 2013 All fee awards must be paid to the organization and not to its individual staff attorneys. How soon can i file my 2012 taxes in 2013 Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. How soon can i file my 2012 taxes in 2013 Private attorneys, whose services are retained by the firm to assist it in particular cases, can be compensated by the firm, but only on a fixed fee or salary basis. How soon can i file my 2012 taxes in 2013   The total amount of all attorneys' fees (court awarded and those received from clients) must not be more than 50% of the total cost of operations of the organization's legal functions, calculated over a 5-year period. How soon can i file my 2012 taxes in 2013   If, in order to carry out its program, an organization violates applicable canons of ethics, disrupts the judicial system, or engages in any illegal action, the organization will jeopardize its exemption. How soon can i file my 2012 taxes in 2013 Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. How soon can i file my 2012 taxes in 2013 That the particular religious beliefs of the organization are truly and sincerely held. How soon can i file my 2012 taxes in 2013 That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. How soon can i file my 2012 taxes in 2013 Therefore, your group (or organization) may not qualify for treatment as an exempt religious organization for tax purposes if its actions, as contrasted with its beliefs, are contrary to well established and clearly defined public policy. How soon can i file my 2012 taxes in 2013 If there is a clear showing that the beliefs (or doctrines) are sincerely held by those professing them, the IRS will not question the religious nature of those beliefs. How soon can i file my 2012 taxes in 2013 Churches. How soon can i file my 2012 taxes in 2013   Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition of exemption. How soon can i file my 2012 taxes in 2013 In this event, you should submit information showing that your organization is a church, synagogue, association or convention of churches, religious order, or religious organization that is an integral part of a church, and that it is engaged in carrying out the function of a church. How soon can i file my 2012 taxes in 2013   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. How soon can i file my 2012 taxes in 2013 Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. How soon can i file my 2012 taxes in 2013 The IRS considers the facts and circumstances of each organization applying for church status. How soon can i file my 2012 taxes in 2013 Convention or association of churches. How soon can i file my 2012 taxes in 2013   Any organization that is otherwise a convention or association of churches will not fail to qualify as a church merely because the membership of the organization includes individuals as well as churches or because the individuals have voting rights in the organization. How soon can i file my 2012 taxes in 2013 Integrated auxiliaries. How soon can i file my 2012 taxes in 2013   An organization is an integrated auxiliary of a church if all the following are true. How soon can i file my 2012 taxes in 2013 The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). How soon can i file my 2012 taxes in 2013 It is affiliated with a church or a convention or association of churches. How soon can i file my 2012 taxes in 2013 It is internally supported. How soon can i file my 2012 taxes in 2013 An organization is internally supported unless both of the following are true. How soon can i file my 2012 taxes in 2013 It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost). How soon can i file my 2012 taxes in 2013 It normally gets more than 50% of its support from a combination of governmental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that are not unrelated trades or businesses. How soon can i file my 2012 taxes in 2013 Special rule. How soon can i file my 2012 taxes in 2013   Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy (1) and (2) shown earlier are integrated auxiliaries of a church even if they are not internally supported. How soon can i file my 2012 taxes in 2013   In order for an organization (including a church and religious organization) to qualify for tax exemption, no part of its net earnings can inure to any individual. How soon can i file my 2012 taxes in 2013   Although an individual is entitled to a charitable deduction for contributions to a church, the assignment or similar transfer of compensation for personal services to a church generally does not relieve a taxpayer of federal income tax liability on the compensation, regardless of the motivation behind the transfer. How soon can i file my 2012 taxes in 2013 Scientific Organizations You must show that your organization's research will be carried on in the public interest. How soon can i file my 2012 taxes in 2013 Scientific research will be considered to be in the public interest if the results of the research (including any patents, copyrights, processes, or formulas) are made available to the public on a nondiscriminatory basis; if the research is performed for the United States or a state, county, or municipal government; or if the research is carried on for one of the following purposes. How soon can i file my 2012 taxes in 2013 Aiding in the scientific education of college or university students. How soon can i file my 2012 taxes in 2013 Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th
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How soon can i file my 2012 taxes in 2013 Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. How soon can i file my 2012 taxes in 2013 , Students, teachers, and researchers. How soon can i file my 2012 taxes in 2013 A Accuracy-related penalties, Accuracy-related penalty. How soon can i file my 2012 taxes in 2013 Additional Medicare Tax, Additional Medicare Tax. How soon can i file my 2012 taxes in 2013 , Additional Medicare Tax. How soon can i file my 2012 taxes in 2013 Adoption credit Dual-status alien, Adoption credit. How soon can i file my 2012 taxes in 2013 Nonresident alien, Adoption credit. How soon can i file my 2012 taxes in 2013 Resident alien, Adoption credit. How soon can i file my 2012 taxes in 2013 Agricultural workers, Agricultural workers. How soon can i file my 2012 taxes in 2013 , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. How soon can i file my 2012 taxes in 2013 Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 possessions. How soon can i file my 2012 taxes in 2013 , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. How soon can i file my 2012 taxes in 2013 Source rule, Pensions and Annuities Asset-use test, Asset-use test. How soon can i file my 2012 taxes in 2013 Assistance (see Tax help) Athletes, professional, Professional athletes. How soon can i file my 2012 taxes in 2013 Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. How soon can i file my 2012 taxes in 2013 Beneficiary of estate or trust, Beneficiary of an estate or trust. How soon can i file my 2012 taxes in 2013 Business expenses, ordinary and necessary, Ordinary and necessary business expenses. How soon can i file my 2012 taxes in 2013 Business operations, Business operations. How soon can i file my 2012 taxes in 2013 Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 , Trade or Business in the United States Business-activities test, Business-activities test. How soon can i file my 2012 taxes in 2013 C Canada Commuters, Regular commuters from Canada or Mexico. How soon can i file my 2012 taxes in 2013 Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). How soon can i file my 2012 taxes in 2013 Residents of, Residents of Mexico or Canada or U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 nationals. How soon can i file my 2012 taxes in 2013 Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. How soon can i file my 2012 taxes in 2013 Withholding tax, U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 nationals or residents of Canada, Mexico, or South Korea. How soon can i file my 2012 taxes in 2013 Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. How soon can i file my 2012 taxes in 2013 Central withholding agreements, Central withholding agreements. How soon can i file my 2012 taxes in 2013 Charitable contributions, Charitable contributions. How soon can i file my 2012 taxes in 2013 Child and dependent care credit Dual-status alien, Child and dependent care credit. How soon can i file my 2012 taxes in 2013 Nonresident alien, Child and dependent care credit. How soon can i file my 2012 taxes in 2013 Resident alien, Child and dependent care credit. How soon can i file my 2012 taxes in 2013 Child tax credit Resident alien, Child tax credit. How soon can i file my 2012 taxes in 2013 , Child tax credit. How soon can i file my 2012 taxes in 2013 , Child tax credit. How soon can i file my 2012 taxes in 2013 Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. How soon can i file my 2012 taxes in 2013 Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. How soon can i file my 2012 taxes in 2013 Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. How soon can i file my 2012 taxes in 2013 Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. How soon can i file my 2012 taxes in 2013 Resident alien, Credit for the elderly or the disabled. How soon can i file my 2012 taxes in 2013 Credits against tax Child and dependent care credit, Child and dependent care credit. How soon can i file my 2012 taxes in 2013 , Child and dependent care credit. How soon can i file my 2012 taxes in 2013 Child tax credit, Child tax credit. How soon can i file my 2012 taxes in 2013 , Child tax credit. How soon can i file my 2012 taxes in 2013 , Child tax credit. How soon can i file my 2012 taxes in 2013 Credit for the elderly or the disabled, 6) Tax credits. How soon can i file my 2012 taxes in 2013 Dual-status alien, Credits Earned income credit, Earned income credit. How soon can i file my 2012 taxes in 2013 , 6) Tax credits. How soon can i file my 2012 taxes in 2013 Education credits, Education credits. How soon can i file my 2012 taxes in 2013 , Education credits. How soon can i file my 2012 taxes in 2013 , 6) Tax credits. How soon can i file my 2012 taxes in 2013 Excess social security tax withheld, Excess social security tax withheld. How soon can i file my 2012 taxes in 2013 Foreign tax credit, Foreign tax credit. How soon can i file my 2012 taxes in 2013 , Foreign tax credit. How soon can i file my 2012 taxes in 2013 Hope credit, Education credits. How soon can i file my 2012 taxes in 2013 , Education credits. How soon can i file my 2012 taxes in 2013 Lifetime learning credit, Education credits. How soon can i file my 2012 taxes in 2013 , Education credits. How soon can i file my 2012 taxes in 2013 Retirement savings contributions, Retirement savings contributions credit. How soon can i file my 2012 taxes in 2013 , Retirement savings contributions credit. How soon can i file my 2012 taxes in 2013 , Retirement savings contributions credit. How soon can i file my 2012 taxes in 2013 Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. How soon can i file my 2012 taxes in 2013 Tax withheld at source, Tax withheld at the source. How soon can i file my 2012 taxes in 2013 Tax withheld on partnership income, Tax withheld on partnership income. How soon can i file my 2012 taxes in 2013 Withholding from wages, Withholding from wages. How soon can i file my 2012 taxes in 2013 Crew members Alien status, Crew members. How soon can i file my 2012 taxes in 2013 Compensation, Crew members. How soon can i file my 2012 taxes in 2013 Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. How soon can i file my 2012 taxes in 2013 Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. How soon can i file my 2012 taxes in 2013 Depreciable property, Depreciable property. How soon can i file my 2012 taxes in 2013 Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. How soon can i file my 2012 taxes in 2013 Dividends, U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. How soon can i file my 2012 taxes in 2013 Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. How soon can i file my 2012 taxes in 2013 Earned income credit, 6) Tax credits. How soon can i file my 2012 taxes in 2013 Education credit, 6) Tax credits. How soon can i file my 2012 taxes in 2013 Exemptions, 2) Exemptions. How soon can i file my 2012 taxes in 2013 Foreign tax credit, Foreign tax credit. How soon can i file my 2012 taxes in 2013 Forms to file, Forms To File Head of household. How soon can i file my 2012 taxes in 2013 , 3) Head of household. How soon can i file my 2012 taxes in 2013 Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. How soon can i file my 2012 taxes in 2013 Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. How soon can i file my 2012 taxes in 2013 Tax rates, 5) Tax rates. How soon can i file my 2012 taxes in 2013 When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. How soon can i file my 2012 taxes in 2013 Nonresident alien, Earned income credit. How soon can i file my 2012 taxes in 2013 Resident alien, Earned income credit. How soon can i file my 2012 taxes in 2013 Education credits Dual-status alien, 6) Tax credits. How soon can i file my 2012 taxes in 2013 Nonresident alien, Education credits. How soon can i file my 2012 taxes in 2013 Resident alien, Education credits. How soon can i file my 2012 taxes in 2013 Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. How soon can i file my 2012 taxes in 2013 Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. How soon can i file my 2012 taxes in 2013 Employees of international organizations, Employees of international organizations. How soon can i file my 2012 taxes in 2013 Employees, household, Household employees. How soon can i file my 2012 taxes in 2013 Employees, withholding exemption under tax treaty, Employees and independent contractors. How soon can i file my 2012 taxes in 2013 Employer identification number, Employer identification number (EIN). How soon can i file my 2012 taxes in 2013 Estate, beneficiary, Beneficiary of an estate or trust. How soon can i file my 2012 taxes in 2013 Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. How soon can i file my 2012 taxes in 2013 Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. How soon can i file my 2012 taxes in 2013 Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. How soon can i file my 2012 taxes in 2013 Compensation from a foreign employer, Students and exchange visitors. How soon can i file my 2012 taxes in 2013 Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. How soon can i file my 2012 taxes in 2013 Treaty income, Income affected by treaties. How soon can i file my 2012 taxes in 2013 , Treaty Income Exempt individual, Exempt individual. How soon can i file my 2012 taxes in 2013 Exemption from withholding Employees, Employees and independent contractors. How soon can i file my 2012 taxes in 2013 Independent contractors, Employees and independent contractors. How soon can i file my 2012 taxes in 2013 Students, teachers, and researchers, Students, teachers, and researchers. How soon can i file my 2012 taxes in 2013 Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. How soon can i file my 2012 taxes in 2013 Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 nationals. How soon can i file my 2012 taxes in 2013 Residents of South Korea, Residents of South Korea. How soon can i file my 2012 taxes in 2013 U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 nationals, Residents of Mexico or Canada or U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 nationals. How soon can i file my 2012 taxes in 2013 Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. How soon can i file my 2012 taxes in 2013 Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. How soon can i file my 2012 taxes in 2013 Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. How soon can i file my 2012 taxes in 2013 Nonresident alien, Figuring Your Tax U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 Virgin Islands, Aliens from the U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 Virgin Islands. How soon can i file my 2012 taxes in 2013 Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. How soon can i file my 2012 taxes in 2013 Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. How soon can i file my 2012 taxes in 2013 , Foreign employer. How soon can i file my 2012 taxes in 2013 Foreign government employees Alien status, Foreign government-related individuals. How soon can i file my 2012 taxes in 2013 Exempt from U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. How soon can i file my 2012 taxes in 2013 Foreign tax credit Dual-status alien, Foreign tax credit. How soon can i file my 2012 taxes in 2013 Nonresident alien, Foreign tax credit. How soon can i file my 2012 taxes in 2013 Resident alien, Foreign tax credit. How soon can i file my 2012 taxes in 2013 Forms, Form 8843. How soon can i file my 2012 taxes in 2013 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. How soon can i file my 2012 taxes in 2013 , Foreign tax credit. How soon can i file my 2012 taxes in 2013 , Foreign tax credit. How soon can i file my 2012 taxes in 2013 2063, Form 2063 2106, Deductible travel expenses. How soon can i file my 2012 taxes in 2013 2210, Penalty for failure to pay estimated income tax. How soon can i file my 2012 taxes in 2013 3903, Moving expenses. How soon can i file my 2012 taxes in 2013 4563, Residents of American Samoa. How soon can i file my 2012 taxes in 2013 4790 (see FinCEN 105) 6251, Alternative minimum tax. How soon can i file my 2012 taxes in 2013 8233, Employees and independent contractors. How soon can i file my 2012 taxes in 2013 8275, Disclosure statement. How soon can i file my 2012 taxes in 2013 8288, Credit for tax withheld. How soon can i file my 2012 taxes in 2013 8288-A, Credit for tax withheld. How soon can i file my 2012 taxes in 2013 8288-B, Withholding certificates. How soon can i file my 2012 taxes in 2013 8801, Credit for prior year minimum tax. How soon can i file my 2012 taxes in 2013 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. How soon can i file my 2012 taxes in 2013 8843, Form 8843. How soon can i file my 2012 taxes in 2013 8854, Reporting requirements. How soon can i file my 2012 taxes in 2013 FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. How soon can i file my 2012 taxes in 2013 W-7, Individual taxpayer identification number (ITIN). How soon can i file my 2012 taxes in 2013 W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. How soon can i file my 2012 taxes in 2013 G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. How soon can i file my 2012 taxes in 2013 Resident alien, Head of household. How soon can i file my 2012 taxes in 2013 Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. How soon can i file my 2012 taxes in 2013 I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. How soon can i file my 2012 taxes in 2013 Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. How soon can i file my 2012 taxes in 2013 Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. How soon can i file my 2012 taxes in 2013 Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. How soon can i file my 2012 taxes in 2013 Exemptions for spouse and dependents, Students and business apprentices from India. How soon can i file my 2012 taxes in 2013 Standard deduction, Students and business apprentices from India. How soon can i file my 2012 taxes in 2013 Withholding allowances, Students and business apprentices from India. How soon can i file my 2012 taxes in 2013 Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). How soon can i file my 2012 taxes in 2013 Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). How soon can i file my 2012 taxes in 2013 Intangible property, Intangible property. How soon can i file my 2012 taxes in 2013 Interest Portfolio, Portfolio interest. How soon can i file my 2012 taxes in 2013 , Interest that does not qualify as portfolio interest. How soon can i file my 2012 taxes in 2013 Interest income Contingent, Contingent interest. How soon can i file my 2012 taxes in 2013 Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. How soon can i file my 2012 taxes in 2013 Exempt from U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. How soon can i file my 2012 taxes in 2013 Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. How soon can i file my 2012 taxes in 2013 K Korea, South Exemptions, Residents of South Korea. How soon can i file my 2012 taxes in 2013 , Exemptions Married filing separately, Married nonresident alien. How soon can i file my 2012 taxes in 2013 Qualifying widow filing status, Qualifying widow(er). How soon can i file my 2012 taxes in 2013 Withholding tax, U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 nationals or residents of Canada, Mexico, or South Korea. How soon can i file my 2012 taxes in 2013 L Last year of residency, Last Year of Residency Long-term U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 resident Defined, Long-term resident defined. How soon can i file my 2012 taxes in 2013 Expatriation tax, Long-term resident defined. How soon can i file my 2012 taxes in 2013 Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. How soon can i file my 2012 taxes in 2013 Of nonresident aliens, Losses. How soon can i file my 2012 taxes in 2013 Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. How soon can i file my 2012 taxes in 2013 Resident alien, Married filing jointly. How soon can i file my 2012 taxes in 2013 Medical condition, Medical condition. How soon can i file my 2012 taxes in 2013 Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. How soon can i file my 2012 taxes in 2013 Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). How soon can i file my 2012 taxes in 2013 Residents of, Residents of Mexico or Canada or U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 nationals. How soon can i file my 2012 taxes in 2013 Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. How soon can i file my 2012 taxes in 2013 Withholding tax, U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 nationals or residents of Canada, Mexico, or South Korea. How soon can i file my 2012 taxes in 2013 Miscellaneous deductions, Job expenses and other miscellaneous deductions. How soon can i file my 2012 taxes in 2013 Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. How soon can i file my 2012 taxes in 2013 Multi-level marketing, Multi-level marketing. How soon can i file my 2012 taxes in 2013 , Multi-level marketing. How soon can i file my 2012 taxes in 2013 Municipal bonds, State and local government obligations. How soon can i file my 2012 taxes in 2013 N National of the United States, Qualifying widow(er). How soon can i file my 2012 taxes in 2013 , 5) Tax rates. How soon can i file my 2012 taxes in 2013 , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. How soon can i file my 2012 taxes in 2013 Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. How soon can i file my 2012 taxes in 2013 Business expenses, Ordinary and necessary business expenses. How soon can i file my 2012 taxes in 2013 Casualty and theft losses, Casualty and theft losses. How soon can i file my 2012 taxes in 2013 Charitable contributions, Charitable contributions. How soon can i file my 2012 taxes in 2013 Child care credit, Child and dependent care credit. How soon can i file my 2012 taxes in 2013 Credit for excess social security tax withheld, Excess social security tax withheld. How soon can i file my 2012 taxes in 2013 Credit for income tax withheld, Withholding from wages. How soon can i file my 2012 taxes in 2013 Credit for prior year minimum tax, Credit for prior year minimum tax. How soon can i file my 2012 taxes in 2013 Defined, Nonresident Aliens Earned income credit, Earned income credit. How soon can i file my 2012 taxes in 2013 Education credits, Education credits. How soon can i file my 2012 taxes in 2013 Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. How soon can i file my 2012 taxes in 2013 Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. How soon can i file my 2012 taxes in 2013 How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). How soon can i file my 2012 taxes in 2013 Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. How soon can i file my 2012 taxes in 2013 Losses, Losses. How soon can i file my 2012 taxes in 2013 Married filing jointly, Married nonresident alien. How soon can i file my 2012 taxes in 2013 Miscellaneous deductions, Job expenses and other miscellaneous deductions. 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How soon can i file my 2012 taxes in 2013 Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. How soon can i file my 2012 taxes in 2013 Registered, Obligations in registered form. How soon can i file my 2012 taxes in 2013 Original issue discount, Original issue discount (OID). How soon can i file my 2012 taxes in 2013 P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. How soon can i file my 2012 taxes in 2013 Payment against U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 tax, Payments Tax withheld at the source, Tax withheld at the source. How soon can i file my 2012 taxes in 2013 Withholding from wages, Tax Withheld Penalties, Penalties. How soon can i file my 2012 taxes in 2013 , Penalties Accuracy-related, Accuracy-related penalty. How soon can i file my 2012 taxes in 2013 Failure to file, Filing late. How soon can i file my 2012 taxes in 2013 Failure to pay, Paying tax late. How soon can i file my 2012 taxes in 2013 Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. How soon can i file my 2012 taxes in 2013 Fraud, Fraud. How soon can i file my 2012 taxes in 2013 Frivolous tax submission, Frivolous tax submission. How soon can i file my 2012 taxes in 2013 Negligence, Negligence or disregard. How soon can i file my 2012 taxes in 2013 Substantial understatement of income tax, Substantial understatement of income tax. How soon can i file my 2012 taxes in 2013 Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. How soon can i file my 2012 taxes in 2013 Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. How soon can i file my 2012 taxes in 2013 Pensions, Pensions. How soon can i file my 2012 taxes in 2013 Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. How soon can i file my 2012 taxes in 2013 Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. How soon can i file my 2012 taxes in 2013 , Interest that does not qualify as portfolio interest. How soon can i file my 2012 taxes in 2013 Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. How soon can i file my 2012 taxes in 2013 Property Depreciable, Depreciable property. How soon can i file my 2012 taxes in 2013 Intangible, Intangible property. How soon can i file my 2012 taxes in 2013 Inventory, Inventory property. How soon can i file my 2012 taxes in 2013 Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. How soon can i file my 2012 taxes in 2013 Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 possessions. How soon can i file my 2012 taxes in 2013 , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. How soon can i file my 2012 taxes in 2013 Q Qualified investment entity Distributions paid by, Qualified investment entities. How soon can i file my 2012 taxes in 2013 R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. How soon can i file my 2012 taxes in 2013 Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. How soon can i file my 2012 taxes in 2013 Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 real property interest, U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 real property interest. How soon can i file my 2012 taxes in 2013 Real property income, Real property income. 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How soon can i file my 2012 taxes in 2013 Defined, Resident Aliens Education credits, Education credits. How soon can i file my 2012 taxes in 2013 Head of household, Head of household. How soon can i file my 2012 taxes in 2013 Married filing jointly, Married filing jointly. How soon can i file my 2012 taxes in 2013 Qualifying widow(er), Qualifying widow(er). How soon can i file my 2012 taxes in 2013 Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. How soon can i file my 2012 taxes in 2013 Nonresident alien, Retirement savings contributions credit. How soon can i file my 2012 taxes in 2013 Resident alien, Retirement savings contributions credit. How soon can i file my 2012 taxes in 2013 Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. How soon can i file my 2012 taxes in 2013 Where to get, Where to get a sailing or departure permit. How soon can i file my 2012 taxes in 2013 Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. 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How soon can i file my 2012 taxes in 2013 Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. How soon can i file my 2012 taxes in 2013 Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. How soon can i file my 2012 taxes in 2013 State and local income taxes, State and local income taxes. How soon can i file my 2012 taxes in 2013 Stocks, trading in, Trading in stocks, securities, and commodities. How soon can i file my 2012 taxes in 2013 Student loan interest expense, Student loan interest expense. 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How soon can i file my 2012 taxes in 2013 , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. How soon can i file my 2012 taxes in 2013 , Students and business apprentices from India. How soon can i file my 2012 taxes in 2013 , Students and business apprentices from India. How soon can i file my 2012 taxes in 2013 , Students and business apprentices from India. How soon can i file my 2012 taxes in 2013 Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. How soon can i file my 2012 taxes in 2013 , Tax home. How soon can i file my 2012 taxes in 2013 Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. How soon can i file my 2012 taxes in 2013 Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. How soon can i file my 2012 taxes in 2013 Income affected by, Income affected by treaties. How soon can i file my 2012 taxes in 2013 Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. How soon can i file my 2012 taxes in 2013 Teachers Alien status, Teachers and trainees. How soon can i file my 2012 taxes in 2013 Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. How soon can i file my 2012 taxes in 2013 , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. How soon can i file my 2012 taxes in 2013 Business operations, Business operations. How soon can i file my 2012 taxes in 2013 Income from U. How soon can i file my 2012 taxes in 2013 S. 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How soon can i file my 2012 taxes in 2013 business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. How soon can i file my 2012 taxes in 2013 Travel expenses, Travel expenses. How soon can i file my 2012 taxes in 2013 Treaties, income affected by, Income affected by treaties. How soon can i file my 2012 taxes in 2013 Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. How soon can i file my 2012 taxes in 2013 TTY/TDD information, How To Get Tax Help U U. How soon can i file my 2012 taxes in 2013 S Virgin Islands, residents of Withholding on wages, Residents of the U. 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How soon can i file my 2012 taxes in 2013 Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 nationals, U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 nationals or residents of Canada, Mexico, or South Korea. How soon can i file my 2012 taxes in 2013 U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 Virgin Islands, residents of, Residents of the U. How soon can i file my 2012 taxes in 2013 S. How soon can i file my 2012 taxes in 2013 Virgin Islands. How soon can i file my 2012 taxes in 2013 Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications