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Irs gov freefile It is tax season again! Figuring out and filing your tax forms can be intimidating – but there is help. Irs gov freefile Here you will find answers, forms and more that will make your paperwork easier, faster and less stressful. Irs gov freefile The information below will help you determine your residency status, find the correct forms you need and give you other information you want to get started. Irs gov freefile
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Tax Information for Bond Professionals

IRS Revises Form for Tax-Exempt Bonds
IR-2005-12– The IRS today released a revised form used by municipalities and other issuers of tax-exempt bonds to make arbitrage related payments.

Circular 230 Tax Professionals
The Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for tax professionals enrolled agents, attorneys, CPAs, and other individuals and groups covered by Circular 230.

Index of Applicable Federal Rates (AFRs)
Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates, or AFRs, are regularly published as Revenue Rulings. The Revenue Rulings containing current and recent-past AFRs are available here in Adobe PDF format.

TEB CPE Texts
A series of articles published by the Service as the Tax Exempt Bonds Continuing Professional Education Technical Instruction Program.

Page Last Reviewed or Updated: 19-Feb-2014

The Irs Gov Freefile

Irs gov freefile 2. Irs gov freefile   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Irs gov freefile All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Irs gov freefile However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Irs gov freefile The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Irs gov freefile The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Irs gov freefile Alternative minimum tax. Irs gov freefile   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Irs gov freefile Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Irs gov freefile The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Irs gov freefile Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Irs gov freefile An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Irs gov freefile Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Irs gov freefile The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Irs gov freefile When to file. Irs gov freefile   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Irs gov freefile The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Irs gov freefile If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Irs gov freefile Extension of time to file. Irs gov freefile   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Irs gov freefile The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Irs gov freefile Public Inspection Requirements of Section 501(c)(3) Organizations. Irs gov freefile   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Irs gov freefile    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Irs gov freefile Payment of Tax Estimated tax. Irs gov freefile   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Irs gov freefile Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Irs gov freefile If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Irs gov freefile   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Irs gov freefile Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Irs gov freefile However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Irs gov freefile If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Irs gov freefile   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Irs gov freefile    Tax due with Form 990-T. Irs gov freefile   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Irs gov freefile Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Irs gov freefile Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Irs gov freefile Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs gov freefile If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Irs gov freefile Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs gov freefile EFTPS is a free service provided by the Department of Treasury. Irs gov freefile Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs gov freefile To get more information about EFTPS or to enroll in EFTPS, visit www. Irs gov freefile eftps. Irs gov freefile gov or call 1-800-555-4477. Irs gov freefile Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Irs gov freefile Deposits on business days only. Irs gov freefile   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Irs gov freefile A business day is any day other than a Saturday, Sunday, or legal holiday. Irs gov freefile For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Irs gov freefile The term "legal holiday" means any legal holiday in the District of Columbia. Irs gov freefile Prev  Up  Next   Home   More Online Publications