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Irs 1040x Form Download

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Irs 1040x Form Download

Irs 1040x form download 2. Irs 1040x form download   Filing Requirements and Required Disclosures Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Annual Information ReturnsSupporting Organization Annual Information Return Unrelated Business Income Tax ReturnEstimated tax. Irs 1040x form download Employment Tax ReturnsException. Irs 1040x form download FUTA tax exception. Irs 1040x form download FICA tax exemption election. Irs 1040x form download Revoking the election. Irs 1040x form download Definitions. Irs 1040x form download Effect on employees. Irs 1040x form download Political Organization Income Tax ReturnExempt function. Irs 1040x form download Political organization taxable income. Irs 1040x form download Separate fund. Irs 1040x form download Failure to file. Irs 1040x form download Failure to pay on time. Irs 1040x form download Reporting Requirements for a Political OrganizationForm 8871 Form 8872 Donee Information ReturnCharitable deduction property. Irs 1040x form download Publicly traded securities. Irs 1040x form download Exceptions. Irs 1040x form download Form 8283. Irs 1040x form download Information Provided to DonorsDisclosure of Quid Pro Quo Contributions Acknowledgment of Charitable Contributions of $250 or More Acknowledgment of Vehicle Contribution Qualified Intellectual Property Report of Cash Received Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting FormsAnnual Information Return Public Inspection of Exemption Application Political Organization Reporting Forms Required DisclosuresSolicitation of Nondeductible Contributions Sales of Information or Services Available Free From Government Dues Used for Lobbying or Political Activities Prohibited Tax Shelter Transactions Miscellaneous RulesOrganizational Changes and Exempt Status Introduction Most exempt organizations (including private foundations) must file various returns and reports at some time during (or following the close of) their accounting period. Irs 1040x form download Topics - This chapter discusses: Annual information returns Unrelated business income tax return Employment tax returns Political organization income tax return Reporting requirements for a political organization Donee information return Information provided to donors Report of cash received Public inspection of exemption applications, annual returns, and political organizations reporting forms Required disclosures Miscellaneous rules Useful Items - You may want to see: Publication 15 Circular E, Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 598 Tax on Unrelated Business Income of Exempt Organizations Form (and Instructions) 941 Employer's Quarterly Federal Tax Return 990 Return of Organization Exempt From Income Tax 990-EZ Short Form Return of Organization Exempt From Income Tax Schedule A (Form 990 or 990-EZ) Public Charity Status and Public Support Schedule B (Form 990, 990-EZ, or 990-PF) Schedule of Contributors Schedule C (Form 990 or 990-EZ) Political Campaign and Lobbying Activities Schedule D (Form 990) Supplemental Financial Statements Schedule E (Form 990 or 990-EZ) Schools Schedule F (Form 990) Statement of Activities Outside the United States Schedule G (Form 990 or 990-EZ) Supplemental Information Regarding Fundraising or Gaming Activities Schedule H (Form 990) Hospitals Schedule I (Form 990) Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Schedule J (Form 990) Compensation Information Schedule K (Form 990) Supplemental Information on Tax-Exempt Bonds Schedule L (Form 990 or 990-EZ) Transactions With Interested Persons Schedule M (Form 990) Noncash Contributions Schedule N (Form 990 or 990-EZ) Liquidation, Termination, Dissolution, or Significant Disposition of Assets Schedule O (Form 990 or 990-EZ) Supplemental Information to Form 990 Schedule R (Form 990) Related Organizations and Unrelated Partnerships 990-PF Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation 990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons 990-T Exempt Organization Business Income Tax Return 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations 1120-POL U. Irs 1040x form download S. Irs 1040x form download Income Tax Return for Certain Political Organizations 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code 5768 Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation 6069 Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction 7004 Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security and Medicare Taxes 8282 Donee Information Return 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status 8822-B Change of Address-Business 8868 Application for Extension of Time to File an Exempt Organization Return 8870 Information Return for Transfers Associated with Certain Personal Benefits Contracts 8871 Political Organization Notice of Section 527 Status 8872 Political Organization Report of Contributions and Expenditures 8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction 8899 Notice of Income from Donated Intellectual Property 8940 Request for Miscellaneous Determination See chapter 6 for information about getting these publications and forms. Irs 1040x form download Annual Information Returns Every organization exempt from federal income tax under section 501(a) must file an Annual Exempt Organization Return except: A church, an interchurch organization of local units of a church, a convention or association of churches, An integrated auxiliary of a church, A church-affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs, A school below college level affiliated with a church or operated by a religious order, Church-affiliated mission societies if more than half of their activities are conducted in, or are directed at persons in, foreign countries, An exclusively religious activity of any religious order, A state institution, the income of which is excluded from gross income under section 115, A corporation described in section 501(c)(1) that is organized under an Act of Congress, an instrumentality of the United States, and is exempt from Federal income taxes, A stock bonus, pension, or profit-sharing trust that qualifies under section 401 (required to file Form 5500, Annual Return/Report of Employee Benefit Plan), A religious or apostolic organization described in section 501(d) (required to file Form 1065, U. Irs 1040x form download S. Irs 1040x form download Return of Partnership Income), A governmental unit or an affiliate of a governmental unit that meets the requirements of Revenue Procedure 95-48, 1995-2 C. Irs 1040x form download B. Irs 1040x form download 418, www. Irs 1040x form download irs. Irs 1040x form download gov/pub/irs-tege/rp1995-48. Irs 1040x form download pdf, A private foundation described in section 501(c)(3) and exempt under section 501(a) (required to file Form 990-PF, Return of Private Foundation), A political organization that is a state or local committee of a political party, a political committee of a state or local candidate, a caucus or association of state or local officials, or required to report under the Federal Election Campaign Act of 1971 as a political committee, An exempt organization (other than a private foundation) that normally has annual gross receipts of $50,000 or less, or A foreign organization, or an organization located in a U. Irs 1040x form download S. Irs 1040x form download possession, that normally has annual gross receipts from sources within the United States of $50,000 or less. Irs 1040x form download Supporting Organization Annual Information Return For tax years ending after August 17, 2006, all section 509(a)(3) supporting organizations are required to file Form 990 or 990-EZ with the IRS regardless of the organization's gross receipts, unless it qualifies as one of the following: An integrated auxiliary of a church; The exclusively religious activities of a religious order; or An organization, the gross receipts of which are normally not more than $5,000, that supports a section 509(a)(3) religious order. Irs 1040x form download If the organization is described in item (3) above, then it must submit Form 990-N (e-Postcard) unless it voluntarily files Form 990 or 990-EZ. Irs 1040x form download On its annual information return, at Part I, Schedule A (Form 990 or 990-EZ) a supporting organization must: List the section 509(a)(3) organizations to which it provides support, Indicate whether it is a Type I, Type II, or Type III supporting organization, and Certify that the organization is not controlled directly or indirectly by disqualified persons (other than by foundation managers and other than one or more publicly supported organizations). Irs 1040x form download Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Small tax-exempt organizations with annual gross receipts normally $50,000 or less must submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ, with the IRS each year, if they choose not to file a Form 990 or 990-EZ. Irs 1040x form download Form 990-N requires the following information: The organization's legal name, and mailing address; Any name under which it operates and does business; Its Internet website address (if any); Its taxpayer identification number; The name and address of a principal officer; Organization's annual tax period; Verification that the organization's annual gross receipts are normally $50,000 or less; and Notification if the organization has terminated. Irs 1040x form download Form 990-N is due by the 15th day of the fifth month after the close of the tax year. Irs 1040x form download For tax years beginning after December 31, 2006, any organization that fails to meet its annual reporting requirement for 3 consecutive years will automatically lose its tax-exempt status. Irs 1040x form download To regain its exempt status an organization will have to reapply for recognition as a tax-exempt organization. Irs 1040x form download Exceptions. Irs 1040x form download   This filing requirement does not apply to: Churches, their integrated auxiliaries, and conventions or associations of churches; Organizations that are included in a group return; Private foundations required to file Form 990-PF; and Section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ. Irs 1040x form download Forms 990 and 990-EZ Exempt organizations, other than private foundations, must file their annual information returns on Form 990 or 990-EZ, unless excepted from filing or allowed to submit Form 990-N, described earlier. Irs 1040x form download Generally, political organizations with gross receipts of $25,000 ($100,000 for a qualified state or local political organization (QSLPO)) or more for the tax year are required to file Form 990 or 990-EZ unless specifically excepted from filing the annual return. Irs 1040x form download The following political organizations are not required to file Form 990 or Form 990-EZ. Irs 1040x form download A state or local committee of a political party. Irs 1040x form download A political committee of a state or local candidate. Irs 1040x form download A caucus or association of state or local officials. Irs 1040x form download A political organization that is required to report as a political committee under the Federal Election Campaign Act. Irs 1040x form download A 501(c) organization that has expenditures for influencing or attempting to influence the selection, nomination, election, or appointment of any individual for a federal, state, or local public office. Irs 1040x form download Form 990-EZ. Irs 1040x form download   This is a shortened version of Form 990. Irs 1040x form download It is designed for use by small exempt organizations and nonexempt charitable trusts. Irs 1040x form download   Beginning in tax year 2010, an organization can file either Form 990 or 990-EZ if it meets the following: Its gross receipts during the year are less than $200,000. Irs 1040x form download Its total assets (line 25, column (B) of Form 990-EZ) at the end of the year are less than $500,000. Irs 1040x form download If your organization does not meet either of these conditions, you cannot file Form 990-EZ. Irs 1040x form download Instead you must file Form 990. Irs 1040x form download Group return. Irs 1040x form download   A group return on Form 990 may be filed by a central, parent, or like organization for two or more local organizations, none of which is a private foundation. Irs 1040x form download This return is in addition to the central organization's separate annual return if it must file a return. Irs 1040x form download It cannot be included in the group return. Irs 1040x form download See the instructions for Form 990 for the conditions under which this procedure may be used. Irs 1040x form download    In any year that an organization is properly included as a subordinate organization on a group return, it should not file its own Form 990. Irs 1040x form download Schedule A (Form 990 or 990-EZ). Irs 1040x form download   Organizations, other than private foundations, that are described in section 501(c)(3) and that are otherwise required to file Form 990 or 990-EZ must also complete Schedule A of that form. Irs 1040x form download Schedule B (Form 990, Form 990-EZ, or 990-PF). Irs 1040x form download   Organizations that file Form 990 or 990-EZ use this schedule to provide required information regarding their contributors. Irs 1040x form download Schedule O (Form 990). Irs 1040x form download   Organizations that file Form 990 must use this schedule to provide required additional information or if additional space is needed. Irs 1040x form download   Other schedules may be required to be filed with Form 990 or 990-EZ. Irs 1040x form download See the instructions for Form 990 or the instructions for Form 990-EZ for more information. Irs 1040x form download Report significant new or changed program services and changes to organizational documents. Irs 1040x form download    An organization should report new significant program services or significant changes in how it conducts program services, and significant changes to its organizational documents, on its Form 990 rather than in a letter to EO Determinations. Irs 1040x form download EO Determinations no longer issues letters confirming the tax-exempt status of organizations that report new services or significant changes, or changes to organizational documents. Irs 1040x form download See Miscellaneous Rules, Organization Changes and Exempt Status, later. Irs 1040x form download Form 990-PF All private foundations exempt under section 501(c)(3) must file Form 990-PF. Irs 1040x form download These organizations are discussed in chapter 3. Irs 1040x form download Electronic Filing You may be required to file Form 990, Form 990-EZ, or Form 990-PF, and related forms, schedules, and attachments electronically. Irs 1040x form download If an organization is required to file a return electronically but does not, the organization is considered to have not filed its return. Irs 1040x form download See Regulations section 301. Irs 1040x form download 6033-4 for more information. Irs 1040x form download The IRS may waive the requirement to file electronically in cases of undue hardship. Irs 1040x form download For information on filing a waiver, see Notice 2010-13, 2010-4 I. Irs 1040x form download R. Irs 1040x form download B. Irs 1040x form download 327, available at www. Irs 1040x form download irs. Irs 1040x form download gov/ir/2010-04_IRSB/ar14. Irs 1040x form download html. Irs 1040x form download Form 990. Irs 1040x form download   An organization is required to file Form 990 electronically if it files at least 250 returns during the calendar year and has total assets of $10 million or more at the end of the tax year. Irs 1040x form download Form 990-PF. Irs 1040x form download   An organization is required to file Form 990-PF electronically if it files at least 250 returns during the calendar year. Irs 1040x form download Due Date Forms 990, 990-EZ, or 990-PF must be filed by the 15th day of the fifth month after the end of your organization's accounting period. Irs 1040x form download Thus, for a calendar year taxpayer, Forms 990, 990-EZ, or 990-PF is due May 15 of the following year. Irs 1040x form download Extension of time to file. Irs 1040x form download   Use Form 8868 to request an automatic 3-month extension of time to file Forms 990, 990-EZ, or 990-PF and also to apply for an additional (not automatic) 3-month extension if needed. Irs 1040x form download   Do not apply for both the automatic 3-month extension and the additional 3-month extension at the same time. Irs 1040x form download For more information, see Form 8868 and its instructions. Irs 1040x form download   When filing Form 8868 for an automatic 3-month extension, neither a signature, nor an explanation is required. Irs 1040x form download However, when filing Form 8868 for an additional 3-month extension, both a signature and an explanation are required. Irs 1040x form download Application for exemption pending. Irs 1040x form download   An organization that claims to be exempt under section 501(a) but has not established its exempt status by the due date for filing an information return must complete and file Form 990, 990-EZ, 990–N or 990-PF (if it considers itself a private foundation), unless the organization is exempt from Form 990-series filing requirements. Irs 1040x form download If the organization's application is pending with the IRS, it must so indicate on Forms 990, 990-EZ, or 990-PF (whichever applies) by checking the application pending block at the top of page 1 of the return. Irs 1040x form download For more information on the filing requirements, see the Instructions for Forms 990, 990-EZ, and 990-PF. Irs 1040x form download State reporting requirements. Irs 1040x form download   Copies of Forms 990, 990-EZ, or 990-PF may be used to satisfy state reporting requirements. Irs 1040x form download See the instructions for those forms. Irs 1040x form download Form 8870. Irs 1040x form download   Organizations that filed a Form 990, 990-EZ, or 990-PF, and paid premiums or received transfers on certain life insurance, annuity, and endowment contracts (personal benefit contracts), must file Form 8870. Irs 1040x form download For more information, see Form 8870 and the instructions for that form. Irs 1040x form download Automatic Revocation If the organization fails to file a Form 990, 990-EZ, or 990-PF, or fails to submit a Form 990-N, as required, for 3 consecutive years, it will automatically lose its tax-exempt status by operation of law. Irs 1040x form download The list of organizations whose tax-exempt status has been automatically revoked is available on IRS. Irs 1040x form download gov. Irs 1040x form download This list (Auto-Revocation List) may be viewed and searched on Exempt Organizations Select Check. Irs 1040x form download The Auto-Revocation List includes each organization's name, Employer Identification Number (EIN) and last known address. Irs 1040x form download It also includes the effective date of the automatic revocation and the date it was posted to the list. Irs 1040x form download The IRS updates the list monthly to include additional organizations that lose their tax-exempt status. Irs 1040x form download Tax Effect of Loss of Tax-Exempt Status If your organization’s tax-exempt status is automatically revoked, you may be required to file one of the following federal income tax returns and pay any applicable income taxes: Form 1120, U. Irs 1040x form download S. Irs 1040x form download Corporation Income Tax Return, due by the 15th day of the 3rd month after the end of your organization’s tax year, or Form 1041, U. Irs 1040x form download S. Irs 1040x form download Income Tax Return for Estates and Trusts, due by the 15th day of the 4th month after the end of your organization’s tax year. Irs 1040x form download In addition, a section 501(c)(3) organization that loses its tax-exempt status cannot receive tax-deductible contributions and will not be identified in the IRS Business Master File extract as eligible to received tax-deductible contributions, or be included in Exempt Organizations Select Check (Pub 78 database). Irs 1040x form download An organization whose exemption was automatically revoked must apply for tax exemption in order to regain its tax exemption (even if it was not originally required to apply). Irs 1040x form download In some situations, an organization may be able to obtain exemption retroactive to its date of revocation. Irs 1040x form download For more information about automatic revocation, go to IRS. Irs 1040x form download gov and select Charities & Non-Profits and then select Revoked? Reinstated? Learn More. Irs 1040x form download Penalties Penalties for failure to file. Irs 1040x form download   Generally, an exempt organization that fails to file a required return must pay a penalty of $20 a day for each day the failure continues. Irs 1040x form download The same penalty will apply if the organization does not give all the information required on the return or does not give the correct information. Irs 1040x form download Maximum penalty. Irs 1040x form download   The maximum penalty for any one return is the smaller of $10,000 or 5% of the organization's gross receipts for the year. Irs 1040x form download Organization with gross receipts over $1 million. Irs 1040x form download   For an organization that has gross receipts of over $1 million for the year, the penalty is $100 a day up to a maximum of $50,000. Irs 1040x form download Managers. Irs 1040x form download   If the organization is subject to this penalty, the IRS may specify a date by which the return or correct information must be supplied by the organization. Irs 1040x form download Failure to comply with this demand will result in a penalty imposed upon the manager of the organization, or upon any other person responsible for filing a correct return. Irs 1040x form download The penalty is $10 a day for each day that a return is not filed after the period given for filing. Irs 1040x form download The maximum penalty imposed on all persons with respect to any one return is $5,000. Irs 1040x form download Exception for reasonable cause. Irs 1040x form download   No penalty will be imposed if reasonable cause for failure to file timely can be shown. Irs 1040x form download Unrelated Business Income Tax Return Even though your organization is recognized as tax exempt, it still may be liable for tax on its unrelated business income. Irs 1040x form download Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Irs 1040x form download If your organization has $1,000 or more of unrelated business income, you must file Form 990-T in addition to your required annual information return. Irs 1040x form download Estimated tax. Irs 1040x form download   Quarterly estimated tax payments are due if your organization expects to owe $500 or more in tax including unrelated business income. Irs 1040x form download Use Form 990-W to figure your organization's estimated tax payments. Irs 1040x form download Travel tour programs. Irs 1040x form download   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose to which tax exemption was granted to the organization. Irs 1040x form download   Whether travel tour activities conducted by an organization are substantially related to the organization's tax exempt purpose is determined by looking at all the relevant facts and circumstances, including, but not limited to, how a travel tour is developed, promoted, and operated. Irs 1040x form download Example. Irs 1040x form download ABC, a university alumni association, is tax exempt as an educational organization under section 501(c)(3). Irs 1040x form download As part of its activities, ABC operates a travel tour program. Irs 1040x form download The program is open to all current members of ABC and their guests. Irs 1040x form download ABC works with travel agents to schedule approximately ten tours annually to various destinations around the world. Irs 1040x form download Members of ABC pay $1,000 to XYZ Travel Agency to participate in a tour. Irs 1040x form download XYZ pays ABC a per person fee for each participant. Irs 1040x form download Although the literature advertising the tours encourages ABC members to continue their lifelong learning by joining the tours, and a faculty member of ABC's related university frequently joins the tour as a guest of the alumni association, none of the tours include any scheduled instruction or curriculum related to the destinations being visited. Irs 1040x form download The travel tours made available to ABC's members do not contribute importantly to the accomplishment of ABC's educational purpose. Irs 1040x form download Rather, ABC's program is designed to generate revenues for ABC by regularly offering its members travel services. Irs 1040x form download Therefore, ABC's tour program is an unrelated trade or business. Irs 1040x form download For additional information on unrelated business income, see Publication 598 and the Instructions for Form 990-T. Irs 1040x form download Employment Tax Returns Every employer, including an organization exempt from federal income tax, who pays wages to employees is responsible for withholding, depositing, paying, and reporting federal income tax, social security and Medicare (FICA) taxes, and federal unemployment tax (FUTA), unless that employer is specifically excepted by law from those requirements, or if the taxes clearly do not apply. Irs 1040x form download For more information, obtain a copy of Publication 15, which summarizes the responsibilities of an employer, Publication 15-A, Publication 15-B, and Form 941. Irs 1040x form download Small Business Health Care Tax Credit. Irs 1040x form download   If your small tax-exempt organization provides health care coverage for your workers you may qualify for the small business health care tax credit. Irs 1040x form download Go to IRS. Irs 1040x form download gov and select Affordable Care Act Tax Provisions for more details. Irs 1040x form download See Small Business Health Care Tax Credit at www. Irs 1040x form download irs. Irs 1040x form download gov/newsroom/article/0,,id=223666,00. Irs 1040x form download html. Irs 1040x form download Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Irs 1040x form download   The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC). Irs 1040x form download The Act added two new categories to the existing qualified veteran targeted group and made the WOTC available to certain tax-exempt employers as a credit against the employer's share of social security tax. Irs 1040x form download The Act allows employers to claim the WOTC for veterans certified as qualified veterans and who begin work before January 1, 2013. Irs 1040x form download This tax credit was extended through December 31, 2013, under the American Taxpayer Relief Act, passed on January 1, 2013. Irs 1040x form download   The credit can be as high as $6,240 for qualified tax-exempt organizations. Irs 1040x form download The amount of the credit depends on a number of factors, including the length of the veteran’s unemployment before hire, the number of hours the veteran works, and the veteran’s first-year wages. Irs 1040x form download The amount of the credit for qualified tax-exempt organizations may not exceed the organization's employer social security tax for the period for which the credit is claimed. Irs 1040x form download   All employers must obtain certification that an individual is a member of the targeted group, before the employer may claim the credit. Irs 1040x form download The process for certifying veterans for this credit is the same for all employers. Irs 1040x form download For more information, see Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit and the instructions to Form 8850. Irs 1040x form download Notice 2012-13, 2012-9 I. Irs 1040x form download R. Irs 1040x form download B. Irs 1040x form download 421, also provides additional guidance on submission Form 8850. Irs 1040x form download   Organizations described in section 501(c) and exempt from taxation under section 501(a) may claim the credit for qualified veterans who begin work on or after Nov. Irs 1040x form download 22, 2011, and before January 1, 2013. Irs 1040x form download After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans, Form 5884-C. Irs 1040x form download File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. Irs 1040x form download It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately. Irs 1040x form download In addition to Form 5884-C and its instructions, tax-exempt employers should see Notice 2012-13 and the Frequently Asked Questions & Answers for more details for claiming the credit. Irs 1040x form download Trust fund recovery penalty. Irs 1040x form download   If any person required to collect, truthfully account for, and pay over any of these taxes willfully fails to satisfy any of these requirements or willfully tries in any way to evade or defeat any of them, that person will be subject to a penalty. Irs 1040x form download The penalty is equal to the tax evaded, not collected, or not accounted for and paid over. Irs 1040x form download The term person includes: An officer or employee of a corporation, or A member or employee of a partnership. Irs 1040x form download Exception. Irs 1040x form download   The penalty is not imposed on any unpaid volunteer director or member of a board of trustees of an exempt organization if the unpaid volunteer serves solely in an honorary capacity, does not participate in the day-to-day or financial operations of the organization, and does not have actual knowledge of the failure on which the penalty is imposed. Irs 1040x form download   This exception does not apply if it results in no one being liable for the penalty. Irs 1040x form download FICA and FUTA tax exceptions. Irs 1040x form download   Payments for services performed by a minister of a church in the exercise of the ministry, or a member of a religious order performing duties required by the order, are generally not subject to FICA or FUTA taxes. Irs 1040x form download FUTA tax exception. Irs 1040x form download   Payments for services performed by an employee of a religious, charitable, educational, or other organization described in section 501(c)(3) that are generally subject to FICA taxes if the payments are $100 or more for the year, are not subject to FUTA taxes. Irs 1040x form download FICA tax exemption election. Irs 1040x form download   Churches and qualified church-controlled organizations can elect exemption from employer FICA taxes by filing Form 8274. Irs 1040x form download   To elect the exemption, Form 8274 must be filed before the first date on which a quarterly employment tax return would otherwise be due from the electing organization. Irs 1040x form download The organization can make the election only if it is opposed for religious reasons to the payment of FICA taxes. Irs 1040x form download   The election applies to payments for services of current and future employees other than services performed in an unrelated trade or business. Irs 1040x form download Revoking the election. Irs 1040x form download   The election can be revoked by the IRS if the organization fails to file Form W-2, Wage and Tax Statement, for 2 years and fails to furnish certain information upon request by the IRS. Irs 1040x form download Such revocation will apply retroactively to the beginning of the 2-year period. Irs 1040x form download Definitions. Irs 1040x form download   For purposes of this election, the term church means a church, a convention or association of churches, or an elementary or secondary school that is controlled, operated, or principally supported by a church or by a convention or association of churches. Irs 1040x form download   The term qualified church-controlled organization means any church-controlled section 501(c)(3) tax-exempt organization, other than an organization that both: Offers goods, services, or facilities for sale, other than on an incidental basis, to the general public at other than a nominal charge that is substantially less than the cost of providing such goods, services, or facilities, and Normally receives more than 25% of its support from the sum of governmental sources and receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities that are not unrelated trades or businesses. Irs 1040x form download Effect on employees. Irs 1040x form download   If a church or qualified church-controlled organization has made an election, payment for services performed for that church or organization, other than in an unrelated trade or business, will not be subject to FICA taxes. Irs 1040x form download However, the employee, unless otherwise exempt, will be subject to self-employment tax on the income. Irs 1040x form download The tax applies to income of $108. Irs 1040x form download 28 or more for the tax year from that church or organization, and no deductions for trade or business expenses are allowed against this self-employment income. Irs 1040x form download   Schedule SE (Form 1040), Self-Employment Tax, should be attached to the employee's income tax return. Irs 1040x form download Political Organization Income Tax Return Generally, a political organization is treated as an organization exempt from tax. Irs 1040x form download Certain political organizations, however, must file an annual income tax return, Form 1120-POL, U. Irs 1040x form download S. Irs 1040x form download Income Tax Return for Certain Political Organizations, for any year they have political organization taxable income in excess of the $100 specific deduction allowed under section 527. Irs 1040x form download A political organization that has $25,000 ($100,000 for a qualified state or local political organization) or more in gross receipts for the tax year must file Form 990 or Form 990-EZ (and Schedule B of the form), unless excepted. Irs 1040x form download See Forms 990 and 990-EZ , earlier. Irs 1040x form download Political organization. Irs 1040x form download   A political organization is a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function. Irs 1040x form download Exempt function. Irs 1040x form download   An exempt function means influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any federal, state, local public office or office in a political organization, or the election of the Presidential or Vice Presidential electors, whether or not such individual or electors are selected, nominated, elected, or appointed. Irs 1040x form download It also includes certain office expenses of a holder of public office or an office in a political organization. Irs 1040x form download Certain political organizations are required to notify the IRS that they are section 527 organizations. Irs 1040x form download These organizations must use Form 8871. Irs 1040x form download Some of these section 527 organizations must use Form 8872 to file periodic reports with the IRS disclosing their contributions and expenditures. Irs 1040x form download For a discussion on these forms, see Reporting Requirements for a Political Organization, later. Irs 1040x form download Political organization taxable income. Irs 1040x form download   Political organization taxable income is the excess of: Gross income for the tax year (excluding exempt function income) minus Deductions directly connected with the earning of gross income. Irs 1040x form download To figure taxable income, allow for a $100 specific deduction, but do not allow for the net operating loss deduction, the dividends-received deduction, and other special deductions for corporations. Irs 1040x form download Exempt organization not a political organization. Irs 1040x form download   An organization exempt under section 501(c) that spends any amount for an exempt function must file Form 1120-POL for any year which it has political taxable income. Irs 1040x form download These organizations must include in gross income the lesser of: The total amount of its exempt function expenditures, or The organization's net investment income. Irs 1040x form download Separate fund. Irs 1040x form download   A section 501(c) organization can set up a separate segregated fund that will be treated as an independent political organization. Irs 1040x form download The earnings and expenditures made by the separate fund will not be attributed to the section 501(c) organization. Irs 1040x form download Section 501(c)(3) organizations are precluded from, and may suffer loss of exemption for, engaging in any political campaign on behalf of, or in opposition to, any candidate for public office. Irs 1040x form download Due date. Irs 1040x form download   Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. Irs 1040x form download Thus, for a calendar year taxpayer, Form 1120-POL is due on March 15 of the following year. Irs 1040x form download If any due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. Irs 1040x form download    Form 1120-POL is not required of an exempt organization that makes expenditures for political purposes if its gross income does not exceed its directly connected deductions by more than $100 for the tax year. Irs 1040x form download Extension of time to file. Irs 1040x form download    Use Form 7004 to request an automatic 6-month extension of time to file Form 1120-POL. Irs 1040x form download The extension will be granted if you complete Form 7004 properly, make a proper estimate of the tax (if applicable), file Form 1120-POL by the due date, and pay any tax due. Irs 1040x form download Failure to file. Irs 1040x form download   A political organization that fails to file Form 1120-POL is subject to a penalty equal to 5% of the tax due for each month (or partial month) the return is late up to a maximum of 25% of the tax due, unless the organization shows the failure was due to reasonable cause. Irs 1040x form download For more information about filing Form 1120-POL, refer to the instructions accompanying the form. Irs 1040x form download Failure to pay on time. Irs 1040x form download   An organization that does not pay the tax when due generally may have to pay a penalty of 1/2 of 1% of the unpaid tax for each month or part of a month the tax is not paid, up to a maximum of 25% of the unpaid tax. Irs 1040x form download The penalty will not be imposed if the organization can show that the failure to pay on time was due to reasonable cause. Irs 1040x form download Reporting Requirements for a Political Organization Certain political organizations are required to notify the IRS that the organization is to be treated as a section 527 political organization. Irs 1040x form download The organization is also required to periodically report certain contributions received and expenditures made by the organization. Irs 1040x form download To notify the IRS of section 527 treatment, an organization must file Form 8871. Irs 1040x form download To report contributions and expenditures, certain tax-exempt political organizations must file Form 8872. Irs 1040x form download Form 8871 A political organization must electronically file Form 8871 to notify the IRS that it is to be treated as a section 527 organization. Irs 1040x form download However, an organization is not required to file Form 8871 if: It reasonably expects its annual gross receipts to always be less than $25,000. Irs 1040x form download It is a political committee required to report under the Federal Election Campaign Act of 1971 (FECA) (2 U. Irs 1040x form download S. Irs 1040x form download C. Irs 1040x form download 431(4)). Irs 1040x form download It is a state or local candidate committee. Irs 1040x form download It is a state or local committee of a political party. Irs 1040x form download It is a section 501(c) organization that has made an “exempt function expenditure. Irs 1040x form download ” All other political organizations are required to file Form 8871. Irs 1040x form download An organization must provide on Form 8871: Its name and address (including any business address, if different) and its electronic mailing address; Its purpose; The names and addresses of its officers, highly compensated employees, contact person, custodian of records, and members of its board of directors; The name and address of, and relationship to, any related entities (within the meaning of section 168(h)(4)); and Whether it intends to claim an exemption from filing Form 8872, Form 990, or Form 990-EZ. Irs 1040x form download Employer identification number. Irs 1040x form download   If your organization needs an EIN, you can apply for one: Online—Click on the Employer ID Numbers (EINs) link at www. Irs 1040x form download IRS. Irs 1040x form download gov/businesses/small. Irs 1040x form download By telephone at 1-800-829-4933 from 7:00 a. Irs 1040x form download m. Irs 1040x form download to 10:00 p. Irs 1040x form download m. Irs 1040x form download in the organization's local time zone. Irs 1040x form download By mailing or faxing Form SS-4. Irs 1040x form download   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Irs 1040x form download Due dates. Irs 1040x form download   The initial Form 8871 must be filed within 24 hours of the date on which the organization was established. Irs 1040x form download If there is a material change, an amended Form 8871 must be filed within 30 days of the material change. Irs 1040x form download When the organization terminates its existence, it must file a final Form 8871 within 30 days of termination. Irs 1040x form download   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. Irs 1040x form download How to file. Irs 1040x form download   An organization must file Form 8871 electronically via the IRS Internet website at www. Irs 1040x form download IRS. Irs 1040x form download gov/polorgs (Keyword: political orgs). Irs 1040x form download Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. Irs 1040x form download   After electronically submitting Form 8871, the political organization must print, sign, and mail Form 8453-X to the IRS. Irs 1040x form download Upon receipt of the Form 8453-X, the IRS will send the organization a username and password that must be used to file an amended or final Form 8871 or to electronically file Form 8872. Irs 1040x form download Penalties Failure to file. Irs 1040x form download   An organization that is required to file Form 8871, but fails to do so on a timely basis, will not be treated as a tax-exempt section 527 organization for any period before the date Form 8871 is filed. Irs 1040x form download Also, the taxable income of the organization for that period will include its exempt function income (including contributions received, membership dues, and political fundraising receipts) minus any deductions directly connected with the production of that income. Irs 1040x form download   Failure to file an amended Form 8871 will cause the organization not to be treated as a tax-exempt section 527 organization. Irs 1040x form download If an organization is treated as not being a tax-exempt section 527 organization, the taxable income of the organization will be determined by considering any exempt function income and deductions during the period beginning on the date of the material change and ending on the date that the amended Form 8871 is filed. Irs 1040x form download    The tax is computed by multiplying the organization's taxable income by the highest corporate tax rate. Irs 1040x form download Fraudulent returns. Irs 1040x form download   Any individual or corporation that willfully delivers or discloses to the IRS any list, return, account, statement or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation) or imprisoned for not more than 1 year or both. Irs 1040x form download Waiver of penalties. Irs 1040x form download   The IRS may waive any additional tax assessed on an organization for failure to file Form 8871 if the failure was due to reasonable cause and not willful neglect. Irs 1040x form download Additional information. Irs 1040x form download   For more information on Form 8871, see the form and its instructions. Irs 1040x form download For a discussion on the public inspection requirements for the form, see Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms , later. Irs 1040x form download Form 8872 Every tax-exempt section 527 political organization that accepts a contribution or makes an expenditure, for an exempt function during the calendar year, must file Form 8872 except: A political organization that is not required to file Form 8871 (discussed earlier). Irs 1040x form download A political organization that is subject to tax on its income because it did not file or amend Form 8871. Irs 1040x form download A qualified state or local political organization (QSLPO), discussed below. Irs 1040x form download All other tax-exempt section 527 organizations that accept contributions or make expenditures for an exempt function are required to file Form 8872. Irs 1040x form download Qualified state or local political organization. Irs 1040x form download   A state or local political organization may be a QSLPO if: All of its political activities relate solely to state or local public office (or office in a state or local political organization). Irs 1040x form download It is subject to a state law that requires it to report (and it does report) to a state agency information about contributions and expenditures that is similar to the information that the organization would otherwise be required to report to the IRS. Irs 1040x form download The state agency and the organization make the reports publicly available. Irs 1040x form download No federal candidate or office holder: Controls or materially participates in the direction of the organization, Solicits contributions for the organization, or Directs the disbursements of the organization. Irs 1040x form download Information required on Form 8872. Irs 1040x form download   If an organization pays an individual $500 or more for the calendar year, the organization is required to disclose the individual's name, address, occupation, employer, amount of the expense, the date the expense was paid, and the purpose of the expense on Form 8872. Irs 1040x form download   If an organization receives contributions of $200 or more from one contributor for the calendar year, the organization must disclose the donor's name, address, occupation, employer, and the date the contributions were made. Irs 1040x form download   For additional information that is required, see Form 8872. Irs 1040x form download Due dates. Irs 1040x form download   The due dates for filing Form 8872 vary depending on whether the form is due for a reporting period that occurs during a calendar year in which a regularly scheduled election is held, or any other calendar year (a nonelection year). Irs 1040x form download   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. Irs 1040x form download Election year filing. Irs 1040x form download    In election years, Form 8872 must be filed on either a quarterly or a monthly basis. Irs 1040x form download Both a pre-election report and a post-election report are also required to be filed in an election year. Irs 1040x form download An election year is any year in which a regularly scheduled general election for federal office is held (an even-numbered year). Irs 1040x form download Nonelection year filing. Irs 1040x form download    In nonelection years, the form must be filed on a semiannual or monthly basis. Irs 1040x form download A complete listing of these filing periods are in the Form 8872 Instructions. Irs 1040x form download A nonelection year is any odd-numbered year. Irs 1040x form download How to file. Irs 1040x form download   Form 8872 can be filed either electronically or by mail. Irs 1040x form download However, organizations that have, or expect to have, contributions or expenditures of $50,000 or more for the year must file electronically. Irs 1040x form download    To file by mail, send Form 8872 to the:   Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027 Electronic filing. Irs 1040x form download   File electronically via the IRS internet website at www. Irs 1040x form download IRS. Irs 1040x form download gov/polorgs. Irs 1040x form download You will need a user ID and password to electronically file Form 8872. Irs 1040x form download Organizations that have completed the electronic filing of Form 8871 and submitted a completed and signed Form 8453-X will receive a username and password in the mail. Irs 1040x form download   Organizations that have completed the electronic filing of Form 8871, but have not received their user ID and password can request one by writing to the following address: Internal Revenue Service Attn: Request for 8872 Password Mail Stop 6273 Ogden, UT 84201 Lost username and password. Irs 1040x form download   If you have forgotten or misplaced the username and password issued to your organization after you filed your initial Form 8871, send a letter requesting a new username and password to the address under Electronic filing. Irs 1040x form download You can also fax your request to (801) 620-3249. Irs 1040x form download It may take 3-6 weeks for your new username and password to arrive, as they will be mailed to the organization. Irs 1040x form download Penalty A penalty will be imposed if the organization is required to file Form 8872 and it: Fails to file the form by the due date, or Files the form but fails to report all of the information required or reports incorrect information. Irs 1040x form download The penalty is 35% of the total amount of contributions and expenditures to which a failure relates. Irs 1040x form download Fraudulent returns. Irs 1040x form download   Any individual or corporation that willfully delivers or discloses any list, return, account, statement, or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned for not more than 1 year, or both. Irs 1040x form download Waiver of penalties. Irs 1040x form download   The IRS may waive any additional tax assessed on an organization for failure to file Form 8872 if the failure was due to reasonable cause and not willful neglect. Irs 1040x form download Donee Information Return Dispositions of donated property. Irs 1040x form download   If an organization receives charitable deduction property and within three years sells, exchanges, or otherwise disposes of the property, the organization must file Form 8282, Donee Information Return. Irs 1040x form download However, an organization is not required to file Form 8282 if: The property is valued at $500 or less, or The property is consumed or distributed for charitable purposes. Irs 1040x form download   Form 8282 must be filed with the IRS within 125 days after the disposition. Irs 1040x form download Additionally, a copy of Form 8282 must be given to the donor. Irs 1040x form download If the organization fails to file the required information return, penalties may apply. Irs 1040x form download Charitable deduction property. Irs 1040x form download   This is any property (other than money or publicly traded securities) for which the donee organization signed an appraisal summary or Form 8283, Noncash Charitable Contributions. Irs 1040x form download Publicly traded securities. Irs 1040x form download   These are securities for which market quotations are readily available on an established securities market as of the date of the contribution. Irs 1040x form download Appraisal summary. Irs 1040x form download   If the value of the donated property exceeds $5,000, the donor must get a qualified appraisal for contributions of property, see the Exceptions. Irs 1040x form download below. Irs 1040x form download Exceptions. Irs 1040x form download   A written appraisal is not needed if the property is: Nonpublicly traded stock of $10,000 or less, A vehicle (including a car, boat, or airplane), if your deduction for the vehicle is limited to the gross proceeds from its sale, Intellectual property, Certain securities considered to have market quotations readily available (see Regulations section 1. Irs 1040x form download 170A-13(c)(7)(xi)(B)), Inventory and other property donated by a corporation that are qualified contributions for the care of the ill, the needy, or infants, within the meaning of section 170(e)(3)(A), or Any donation of stock in trade, inventory, or property held primarily for sale to customers in the ordinary course of your trade or business. Irs 1040x form download   The donee organization is not a qualified appraiser for the purpose of valuing the donated property. Irs 1040x form download For more information, get Publication 561, Determining the Value of Donated Property. Irs 1040x form download Form 8283. Irs 1040x form download   For noncash donations over $5,000, the donor must attach Form 8283 to the tax return to support the charitable deduction. Irs 1040x form download The donee must sign Part IV of Section B, Form 8283 unless publicly traded securities are donated. Irs 1040x form download The person who signs for the donee must be an official authorized to sign the donee's tax or information returns, or a person specifically authorized to sign by that official. Irs 1040x form download The signature does not represent concurrence in the appraised value of the contributed property. Irs 1040x form download A signed acknowledgment represents receipt of the property described on Form 8283 on the date specified on the form. Irs 1040x form download The signature also indicates knowledge of the information reporting requirements on dispositions, as previously discussed. Irs 1040x form download A copy of Form 8283 must be given to the donee. Irs 1040x form download Information Provided to Donors In some situations, a donor must obtain certain information from a donee organization to obtain a deduction for a charitable contribution. Irs 1040x form download In other situations, the donee organization is required to provide information to the donor. Irs 1040x form download A charitable organization must give a donor a disclosure statement for a quid pro quo contribution over $75. Irs 1040x form download (See Disclosure statement. Irs 1040x form download later. Irs 1040x form download ) This is a payment a donor makes to a charity partly as a contribution and partly for goods or services. Irs 1040x form download See Quid pro quo contribution below for an example. Irs 1040x form download Failure to make the required disclosure may result in a penalty to the organization. Irs 1040x form download A donor cannot deduct a charitable contribution of $250 or more unless the donor has a written acknowledgment from the charitable organization. Irs 1040x form download In certain circumstances, an organization may be able to meet both of these requirements with the same written document. Irs 1040x form download Disclosure of Quid Pro Quo Contributions A charitable organization must provide a written disclosure statement to donors of a quid pro quo contribution over $75. Irs 1040x form download Quid pro quo contribution. Irs 1040x form download   A contribution made by a donor in exchange for goods or services is known as a quid pro quo contribution. Irs 1040x form download Your charitable organization must provide the donor a written statement informing the donor of the fair market value of the items or services it provided in exchange for the contribution. Irs 1040x form download Generally, a written statement is required for each payment, whenever the contribution portion is over $75. Irs 1040x form download Example. Irs 1040x form download If a donor gives your charity $100 and receives a concert ticket valued at $40, the donor has made a quid pro quo contribution. Irs 1040x form download In this example, the charitable part of the payment is $60. Irs 1040x form download Even though the deductible part of the payment is not more than $75, a written statement must be filed because the total payment is more than $75. Irs 1040x form download If your organization fails to disclose quid pro quo contributions, the organization may be subject to a penalty. Irs 1040x form download Disclosure statement. Irs 1040x form download   The required written disclosure statement must: Inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess of any money (and the value of any property other than money) contributed by the donor over the fair market value of goods or services provided by the charity, and Provide the donor with a good faith estimate of the fair market value of the goods or services that the donor received. Irs 1040x form download The charity must furnish the statement in connection with either the solicitation or the receipt of the quid pro quo contribution. Irs 1040x form download If the disclosure statement is furnished in connection with a particular solicitation, it is not necessary for the organization to provide another statement when it actually receives the contribution. Irs 1040x form download   No disclosure statement is required if any of the following are true. Irs 1040x form download The goods or services given to a donor have insubstantial value as described in Revenue Procedure 90-12, 1990-1 C. Irs 1040x form download B. Irs 1040x form download 471, Revenue Procedure 90-12, and Revenue Procedure 92-49, 1992-1 C. Irs 1040x form download B. Irs 1040x form download 507 (as adjusted for inflation), Revenue Procedure 92-49. Irs 1040x form download There is no donative element involved in a particular transaction with a charity (for example, there is generally no donative element involved in a visitor's purchase from a museum gift shop). Irs 1040x form download There is only an intangible religious benefit provided to the donor. Irs 1040x form download The intangible religious benefit must be provided to the donor by an organization organized exclusively for religious purposes, and must be of a type that generally is not sold in a commercial transaction outside the donative context. Irs 1040x form download For example, a donor who, for a payment, is granted admission to a religious ceremony for which there is no admission charge is provided an intangible religious benefit. Irs 1040x form download A donor is not provided intangible religious benefits for payments made for tuition for education leading to a recognized degree, travel services, or consumer goods. Irs 1040x form download The donor makes a payment of $75 or less per year and receives only annual membership benefits that consist of: Any rights or privileges (other than the right to purchase tickets for college athletic events) that the taxpayer can exercise often during the membership period, such as free or discounted admissions or parking or preferred access to goods or services, or Admission to events that are open only to members and the cost per person of which is within the limits for low-cost articles described in Revenue Procedure 90-12 (as adjusted for inflation), Revenue Procedure 90-12. Irs 1040x form download Good faith estimate of fair market value (FMV). Irs 1040x form download   An organization can use any reasonable method to estimate the FMV of goods or services it provided to a donor, as long as it applies the method in good faith. Irs 1040x form download   The organization can estimate the FMV of goods or services that generally are not commercially available by using the FMV of similar or comparable goods or services. Irs 1040x form download Goods or services may be similar or comparable even if they do not have the unique qualities of the goods or services being valued. Irs 1040x form download Example 1. Irs 1040x form download A charity provides a 1-hour tennis lesson with a tennis professional for the first $500 payment it receives. Irs 1040x form download The tennis professional provides 1-hour lessons on a commercial basis for $100. Irs 1040x form download A good faith estimate of the lesson's FMV is $100. Irs 1040x form download Example 2. Irs 1040x form download For a payment of $50,000, a museum allows a donor to hold a private event in a room of the museum. Irs 1040x form download A good faith estimate of the FMV of the right to hold the event in the museum can be made by using the cost of renting a hotel ballroom with a capacity, amenities, and atmosphere comparable to the museum room, even though the hotel ballroom lacks the unique art displayed in the museum room. Irs 1040x form download If the hotel ballroom rents for $2,500, a good faith estimate of the FMV of the right to hold the event in the museum is $2,500. Irs 1040x form download Example 3. Irs 1040x form download For a payment of $1,000, a charity provides an evening tour of a museum conducted by a well-known artist. Irs 1040x form download The artist does not provide tours on a commercial basis. Irs 1040x form download Tours of the museum normally are free to the public. Irs 1040x form download A good faith estimate of the FMV of the evening museum tour is $0 even though it is conducted by the artist. Irs 1040x form download Penalty for failure to disclose. Irs 1040x form download   A penalty is imposed on a charity that does not make the required disclosure of a quid pro quo contribution of more than $75. Irs 1040x form download The penalty is $10 per contribution, not to exceed $5,000 per fundraising event or mailing. Irs 1040x form download The charity can avoid the penalty if it can show that the failure was due to reasonable cause. Irs 1040x form download Acknowledgment of Charitable Contributions of $250 or More A donor can deduct a charitable contribution of $250 or more only if the donor has a written acknowledgment from the charitable organization. Irs 1040x form download The donor must get the acknowledgment by the earlier of: The date the donor files the original return for the year the contribution is made, or The due date, including extensions, for filing the return. Irs 1040x form download The donor is responsible for requesting and obtaining the written acknowledgment from the donee. Irs 1040x form download A charitable organization that receives a payment made as a contribution is treated as the donee organization for this purpose even if the organization (according to the donor's instructions or otherwise) distributes the amount received to one or more charities. Irs 1040x form download Quid pro quo contribution. Irs 1040x form download   If the donee provides goods or services to the donor in exchange for the contribution (a quid pro quo contribution), the acknowledgment must include a good faith estimate of the value of the goods or services. Irs 1040x form download See Disclosure of Quid Pro Quo Contributions earlier. Irs 1040x form download Form of acknowledgment. Irs 1040x form download   Although there is no prescribed format for the written acknowledgment, it must provide enough information to substantiate the amount of the contribution. Irs 1040x form download For more information, see IRS Publication 1771, Charitable Contributions – Substantiation and Disclosure Requirements. Irs 1040x form download Cash contributions. Irs 1040x form download   To deduct a contribution of cash, a check, or other monetary gift (regardless of the amount), a donor must maintain a bank record or a written communication from the donee organization showing the donee's name, date, and amount of the contribution. Irs 1040x form download In the case of a lump-sum contribution (rather than a contribution by payroll deduction) made through the Combined Federal Campaign or a similar program such as a United Way Campaign, the written communication must include the name of the donee organization that is the ultimate recipient of the charitable contribution. Irs 1040x form download Contributions by payroll deduction. Irs 1040x form download   An organization may substantiate an employee's contribution by deduction from its payroll by: A pay stub, Form W-2, or other document showing a contribution to a donee organization, together with A pledge card or other document from the donee organization that shows its name. Irs 1040x form download   For contributions of $250 or more, the document must state that the donee organization provides no goods or services for any payroll contributions. Irs 1040x form download The amount withheld from each payment of wages to a taxpayer is treated as a separate contribution. Irs 1040x form download Acknowledgment of Vehicle Contribution If an exempt organization receives a contribution of a qualified vehicle with a claimed value of more than $500, the donee organization is required to provide a contemporaneous written acknowledgment to the donor. Irs 1040x form download The donee organization can use a completed Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, for the contemporaneous written acknowledgment. Irs 1040x form download See section 3. Irs 1040x form download 03 of Notice 2005-44 for guidance on the information that must be included in a contemporaneous written acknowledgment and the deadline for furnishing the acknowledgment to the donor. Irs 1040x form download Any donee organization that provides a contemporaneous written acknowledgment to a donor is required to report to the IRS the information contained in the acknowledgment. Irs 1040x form download The report is due by February 28 (March 31 if filing electronically) of the year following the year in which the donee organization provides the acknowledgment to the donor. Irs 1040x form download The organization must file the report on Copy A of Form 1098-C. Irs 1040x form download An organization that files Form 1098-C on paper should send it with Form 1096, Annual Summary and Transmittal of U. Irs 1040x form download S. Irs 1040x form download Information Returns. Irs 1040x form download See the Instructions for Form 1096 for the correct filing location. Irs 1040x form download An organization that is required to file 250 or more Forms 1098-C during the calendar year must file the forms electronically or magnetically. Irs 1040x form download Specifications for filing Form 1098-C electronically or magnetically can be found in Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically at www. Irs 1040x form download IRS. Irs 1040x form download gov/pub/irs-pdf/p1220. Irs 1040x form download pdf. Irs 1040x form download Acknowledgment For a contribution of a qualified vehicle with a claimed value of $500 or less, do not file Form 1098-C. Irs 1040x form download However, you can use it as the contemporaneous written acknowledgment under section 170(f)(8) by providing the donor with Copy C only. Irs 1040x form download See the Instructions for Form 1098-C. Irs 1040x form download Generally, the organization should complete Form 1098-C as the written acknowledgment to the donor and the IRS. Irs 1040x form download The contents of the acknowledgment depend upon whether the organization: Sells a qualified vehicle without any significant intervening use or material improvement, Intends to make a significant intervening use of or material improvement to a qualified vehicle prior to sale, or Sells a qualified vehicle to a needy individual at a price significantly below fair market value, or a gratuitous transfer to a needy individual in direct furtherance of a charitable purpose of the organization of relieving the poor and distressed or the underprivileged who are in need of a means of transportation. Irs 1040x form download For more information on the acknowledgment, see Notice 2005-44, 2005-25 I. Irs 1040x form download R. Irs 1040x form download B. Irs 1040x form download 1287, at www. Irs 1040x form download irs. Irs 1040x form download gov/irb/2005-25_IRB/2005-25_IRB/ar09. Irs 1040x form download html. Irs 1040x form download Material improvements or significant intervening use. Irs 1040x form download   To constitute significant intervening use, the organization must actually use the vehicle to substantially further the organization's regularly conducted activities, and the use must be significant, not incidental. Irs 1040x form download Factors in determining whether a use is a significant intervening use depend on the nature, extent, frequency, and duration. Irs 1040x form download For this purpose, use includes providing transportation on a regular basis for a significant period of time or significant use directly related to training in vehicle repair. Irs 1040x form download Use does not include the use of a vehicle to provide training in business skills, such as marketing or sales. Irs 1040x form download Examples of significant use include: Driving a vehicle every day for 1 year to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. Irs 1040x form download Driving a vehicle for 10,000 miles over a 1-year period to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. Irs 1040x form download   Material improvements include major repairs and additions that improve the condition of the vehicle in a manner that significantly increases the value. Irs 1040x form download To be a material improvement, the improvement cannot be funded by an additional payment to the organization from the donor of the vehicle. Irs 1040x form download Material improvements do not include cleaning, minor repairs, routine maintenance, painting, removal of dents or scratches, cleaning or repair of upholstery, and installation of theft deterrent devices. Irs 1040x form download Penalties. Irs 1040x form download   If your charitable organization receives contributions of used motor vehicles, boats, and airplanes valued over $500 it may be subject to a penalty if it knowingly: Fails to furnish an acknowledgement in a timely manner, showing the required information, or Furnishes a false or fraudulent acknowledgement of the contribution. Irs 1040x form download    Other penalties may apply. Irs 1040x form download See Part O in the 2012 General Instructions for Certain Information Returns. Irs 1040x form download   An acknowledgment containing a certification will be presumed to be false or fraudulent if the qualified vehicle is sold to a buyer other than a needy individual without a significant intervening use or material improvement within 6 months of the date of the contribution. Irs 1040x form download   If a charity sells a donated vehicle at auction, the IRS will not accept as substantiation an acknowledgment from the charity stating that the vehicle is to be transferred to a needy individual for significantly below fair market value. Irs 1040x form download Vehicles sold at auction are not sold at prices significantly below fair market value, and the IRS will not treat vehicles sold at auction as qualifying for this exception. Irs 1040x form download   The penalty for a false or fraudulent acknowledgment where the donee certifies that the vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use or the donee certifies that the vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of the donee's charitable purpose is the larger of $5,000 or the claimed value of the vehicle multiplied by 39. Irs 1040x form download 6%. Irs 1040x form download   The penalty for an acknowledgment relating to a qualified vehicle being sold in an arm's length transaction to an unrelated party is the larger of the gross proceeds from the sale or the sales price stated in the acknowledgment multiplied by 39. Irs 1040x form download 6%. Irs 1040x form download Qualified Intellectual Property A taxpayer who contributes qualified intellectual property to a charity may be entitled to a charitable deduction, in addition to any initial deduction allowed in the year of contribution. Irs 1040x form download The additional deduction is based on a specified percentage of the qualified donee income with respect to the qualified intellectual property. Irs 1040x form download To qualify for the additional charitable deduction, the donor must provide notice to the donee at the time of the contribution that the donor intends to treat the contribution as qualified intellectual property contribution for purposes of sections 170(m) and 6050L. Irs 1040x form download Every donee organization described in section 170(c) (except a private foundation as defined in section 509(a) that is not described in section 170(b)(1)(F)) that receives or accrues net income from a charitable gift of qualified intellectual property must file Form 8899. Irs 1040x form download Form 8899. Irs 1040x form download   Form 8899, Notice of Income From Donated Intellectual Property, is used by a donee to report net income from qualified intellectual property to the donor of the property and to the IRS and is due by the last day of the first full month following the close of the donee’s tax year. Irs 1040x form download This form must be filed for each tax year of the donee in which the donated property produces net income, but only if all or part of that tax year occurs during the 10-year period beginning on the date of the contribution and that tax year does not begin after the expiration of the legal life of the donated property. Irs 1040x form download Qualified donee income. Irs 1040x form download   Qualified donee income is any net income received by or accrued to the donee that is properly allocable to the qualified intellectual property for the tax year of the donee which ends within or with the tax year of the donor. Irs 1040x form download Income is not treated as allocated to qualified intellectual property if it is received or accrued after the earlier of the expiration of the legal life of the qualified intellectual property, or the 10-year period beginning with the date of
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Irs 1040x form download Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Irs 1040x form download Para pedir formularios y publicaciones. Irs 1040x form download Preguntas sobre los impuestos. Irs 1040x form download Todo material en esta publicación puede ser reimpreso gratuitamente. Irs 1040x form download Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Irs 1040x form download Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Irs 1040x form download Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Irs 1040x form download Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Irs 1040x form download Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Irs 1040x form download Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Irs 1040x form download Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Irs 1040x form download Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Irs 1040x form download La mayor parte de estos cambios se abordan en más detalle en esta publicación. Irs 1040x form download Acontecimientos futuros. Irs 1040x form download  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Irs 1040x form download irs. Irs 1040x form download gov/pub17sp. Irs 1040x form download Impuesto Adicional del Medicare. Irs 1040x form download  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Irs 1040x form download 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Irs 1040x form download El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Irs 1040x form download Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Irs 1040x form download Impuesto sobre los ingresos netos de inversión. Irs 1040x form download  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Irs 1040x form download Este impuesto es el 3. Irs 1040x form download 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Irs 1040x form download Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Irs 1040x form download Cambio en las tasas tributarias. Irs 1040x form download  La tasa tributaria mayor es de 39. Irs 1040x form download 6%. Irs 1040x form download Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Irs 1040x form download Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Irs 1040x form download  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Irs 1040x form download Vea el capítulo 16 . Irs 1040x form download Gastos médicos y dentales. Irs 1040x form download  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Irs 1040x form download 5% si usted o su cónyuge tiene 65 años de edad o más). Irs 1040x form download Vea el capítulo 21 . Irs 1040x form download Aumento de la cantidad de la exención personal para determinados contribuyentes. Irs 1040x form download  La exención personal que le corresponde a usted ha aumentado a $3,900. Irs 1040x form download Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Irs 1040x form download Vea el capítulo 3 . Irs 1040x form download Límite sobre las deducciones detalladas. Irs 1040x form download  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Irs 1040x form download Vea el capítulo 29 . Irs 1040x form download Matrimonio entre el mismo sexo. Irs 1040x form download  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Irs 1040x form download Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Irs 1040x form download Vea el capítulo 2 . Irs 1040x form download Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Irs 1040x form download Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Irs 1040x form download Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Irs 1040x form download  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Irs 1040x form download Vea el capítulo 5 . Irs 1040x form download Créditos tributarios que vencen. Irs 1040x form download  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Irs 1040x form download Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Irs 1040x form download Vea el capítulo 37 . Irs 1040x form download Esquemas de inversión de tipo Ponzi. Irs 1040x form download  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Irs 1040x form download Vea el capítulo 25 . Irs 1040x form download Método simplificado para la deducción por oficina en el hogar. Irs 1040x form download  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Irs 1040x form download Vea la Publicación 587, disponible en inglés. Irs 1040x form download Tarifas estándar por milla. Irs 1040x form download  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Irs 1040x form download Vea el capítulo 26 . Irs 1040x form download Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Irs 1040x form download Vea el capítulo 21 . Irs 1040x form download Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Irs 1040x form download Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Irs 1040x form download Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Irs 1040x form download Muchos de estos asuntos se explican más adelante en esta publicación. Irs 1040x form download Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Irs 1040x form download  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Irs 1040x form download Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Irs 1040x form download Vea el capítulo 1 . Irs 1040x form download Proteja su documentación tributaria contra el robo de identidad. Irs 1040x form download  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Irs 1040x form download Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Irs 1040x form download Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Irs 1040x form download Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Irs 1040x form download Números de identificación del contribuyente. Irs 1040x form download  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Irs 1040x form download Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Irs 1040x form download Por lo general, este número es el número de Seguro Social de la persona. Irs 1040x form download Vea el capítulo 1 . Irs 1040x form download Ingreso de fuentes en el extranjero. Irs 1040x form download  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Irs 1040x form download Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Irs 1040x form download Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Irs 1040x form download Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Irs 1040x form download Para más detalles, vea la Publicación 54, Tax Guide for U. Irs 1040x form download S. Irs 1040x form download Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Irs 1040x form download Activos financieros extranjeros. Irs 1040x form download  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Irs 1040x form download Vea www. Irs 1040x form download IRS. Irs 1040x form download gov/form8938, en inglés, para más detalles. Irs 1040x form download Prórroga automática de 6 meses para presentar la declaración de impuestos. Irs 1040x form download  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Irs 1040x form download Vea el capítulo 1 . Irs 1040x form download Incluya su número de teléfono en la declaración. Irs 1040x form download  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Irs 1040x form download Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Irs 1040x form download Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Irs 1040x form download Pago de los impuestos. Irs 1040x form download   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Irs 1040x form download Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Irs 1040x form download Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Irs 1040x form download Vea el capítulo 1 . Irs 1040x form download Maneras más rápidas de presentar su declaración. Irs 1040x form download  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Irs 1040x form download Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Irs 1040x form download Vea el capítulo 1 . Irs 1040x form download Presentación electrónica gratuita de la declaración. Irs 1040x form download  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Irs 1040x form download Vea el capítulo 1 . Irs 1040x form download Cambio de dirección. Irs 1040x form download  Si cambia de dirección, debe notificarle al IRS. Irs 1040x form download Vea el tema titulado Cambio de Dirección , en el capítulo 1. Irs 1040x form download Reembolsos de una declaración presentada fuera de plazo. Irs 1040x form download  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Irs 1040x form download Vea el capítulo 1 . Irs 1040x form download Declaraciones de impuestos frívolas. Irs 1040x form download  El IRS ha publicado una lista de posturas identificadas como frívolas. Irs 1040x form download La multa por presentar una declaración de impuestos frívola es de $5,000. Irs 1040x form download Vea el capítulo 1 . Irs 1040x form download Reclamación errónea de reembolso o crédito. Irs 1040x form download  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Irs 1040x form download Vea el capítulo 1 . Irs 1040x form download Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Irs 1040x form download   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Irs 1040x form download Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Irs 1040x form download Servicio a los contribuyentes. Irs 1040x form download  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Irs 1040x form download Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Irs 1040x form download Mandato para preparadores de impuestos sobre el sistema e-file. Irs 1040x form download  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Irs 1040x form download Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Irs 1040x form download Inspector General del Tesoro para la Administración Tributaria. Irs 1040x form download   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Irs 1040x form download Puede mantenerse anónimo. Irs 1040x form download Fotografías de niños desaparecidos. Irs 1040x form download  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Irs 1040x form download Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Irs 1040x form download Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Irs 1040x form download Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Irs 1040x form download La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Irs 1040x form download Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Irs 1040x form download Cómo está organizada esta publicación. Irs 1040x form download   Esta publicación sigue de cerca el Formulario 1040, U. Irs 1040x form download S. Irs 1040x form download Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Irs 1040x form download Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Irs 1040x form download Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Irs 1040x form download No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Irs 1040x form download Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Irs 1040x form download   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Irs 1040x form download Qué se incluye en esta publicación. Irs 1040x form download   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Irs 1040x form download La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Irs 1040x form download Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Irs 1040x form download Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Irs 1040x form download La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Irs 1040x form download   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Irs 1040x form download También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Irs 1040x form download   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Irs 1040x form download Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Irs 1040x form download Iconos. Irs 1040x form download   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Irs 1040x form download Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Irs 1040x form download Qué no se incluye en esta publicación. Irs 1040x form download   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Irs 1040x form download Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Irs 1040x form download   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Irs 1040x form download Publicación 535, Business Expenses (Gastos de negocios), en inglés. Irs 1040x form download Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Irs 1040x form download Ayuda del IRS. Irs 1040x form download   Existen muchas maneras en que puede obtener ayuda del IRS. Irs 1040x form download Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Irs 1040x form download Comentarios y sugerencias. Irs 1040x form download   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Irs 1040x form download   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs 1040x form download NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Irs 1040x form download Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Irs 1040x form download   Usted nos puede enviar comentarios desde la página web www. Irs 1040x form download irs. Irs 1040x form download gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Irs 1040x form download   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Irs 1040x form download Para pedir formularios y publicaciones. Irs 1040x form download   Visite www. Irs 1040x form download irs. Irs 1040x form download gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Irs 1040x form download  Internal Revenue Service 1201 N. Irs 1040x form download Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Irs 1040x form download   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Irs 1040x form download gov/espanol o llame al 1-800-829-1040. Irs 1040x form download No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Irs 1040x form download Misión del IRS. Irs 1040x form download   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Irs 1040x form download Tabla 1. Irs 1040x form download Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Irs 1040x form download Un sitio en Internet o una dirección de correo electrónico. Irs 1040x form download Una dirección que podría necesitar. Irs 1040x form download Documentos que debería mantener en su documentación personal. Irs 1040x form download Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Irs 1040x form download Un número de teléfono importante. Irs 1040x form download Información que podría necesitar. Irs 1040x form download Prev  Up  Next   Home   More Online Publications