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Irs Gove

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Irs Gove

Irs gove 3. Irs gove   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. Irs gove Dual use of assets or facilities. Irs gove Exploitation of exempt functions. Irs gove ExamplesExceptions. Irs gove Excluded Trade or Business ActivitiesQualified sponsorship payment. Irs gove Advertising. Irs gove Exception for contingent payments. Irs gove Exception for periodicals. Irs gove Exception for conventions and trade shows. Irs gove Legal definition. Irs gove Legal where played. Irs gove No for-profit games where played. Irs gove Unrelated business income. Irs gove   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. Irs gove   Certain trade or business activities are not treated as an unrelated trade or business. Irs gove See Excluded Trade or Business Activities, later. Irs gove Trade or business. Irs gove   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. Irs gove An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. Irs gove   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. Irs gove Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. Irs gove Regularly conducted. Irs gove   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. Irs gove   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. Irs gove The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. Irs gove However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. Irs gove Not substantially related. Irs gove    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). Irs gove Whether an activity contributes importantly depends in each case on the facts involved. Irs gove   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. Irs gove For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. Irs gove The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. Irs gove   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. Irs gove Selling of products of exempt functions. Irs gove   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. Irs gove Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. Irs gove   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. Irs gove For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. Irs gove But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. Irs gove , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. Irs gove Dual use of assets or facilities. Irs gove   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. Irs gove The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. Irs gove   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. Irs gove The theater is a principal feature of the museum and operates continuously while the museum is open to the public. Irs gove If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. Irs gove   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. Irs gove Exploitation of exempt functions. Irs gove   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. Irs gove When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. Irs gove Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. Irs gove   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. Irs gove Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. Irs gove Sales commissions. Irs gove   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. Irs gove Artists' facilities. Irs gove   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. Irs gove These two activities do not contribute importantly to accomplishing the organization's exempt purpose. Irs gove Therefore, they are unrelated trades or businesses. Irs gove Membership list sales. Irs gove   An exempt educational organization regularly sells membership mailing lists to business firms. Irs gove This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. Irs gove Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. Irs gove Hospital facilities. Irs gove   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. Irs gove The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. Irs gove The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. Irs gove   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. Irs gove These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. Irs gove Book publishing. Irs gove   An exempt organization engages primarily in activities that further its exempt purposes. Irs gove It also owns the publication rights to a book that does not relate to any of its exempt purposes. Irs gove The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. Irs gove These activities constitute a trade or business regularly conducted. Irs gove Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. Irs gove   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. Irs gove See Royalties under Exclusions in chapter 4. Irs gove School handicraft shop. Irs gove   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. Irs gove The students are paid a percentage of the sales price. Irs gove In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. Irs gove The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. Irs gove Although many local participants are former students of the school, any qualified person may participate in the program. Irs gove The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. Irs gove School facilities. Irs gove   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. Irs gove During the summer, the school operates a tennis club open to the general public. Irs gove Employees of the school run the club, including collecting membership fees and scheduling court time. Irs gove   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. Irs gove The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. Irs gove   In both situations, the exempt purpose is the advancement of education. Irs gove Furnishing tennis facilities in the manner described does not further that exempt purpose. Irs gove These activities are unrelated trades or businesses. Irs gove However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. Irs gove See Rents under Exclusions in chapter 4. Irs gove Services provided with lease. Irs gove   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. Irs gove Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. Irs gove It also provides dressing room, linen, and stadium security services for the professional team. Irs gove   Leasing of the stadium is an unrelated trade or business. Irs gove In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. Irs gove Therefore, the income from this lease is rent from real property and unrelated business taxable income. Irs gove Broadcasting rights. Irs gove   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. Irs gove Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. Irs gove An athletic program is considered an integral part of the educational process of a university. Irs gove   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. Irs gove Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. Irs gove Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. Irs gove   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. Irs gove The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. Irs gove   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. Irs gove The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. Irs gove Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. Irs gove Yearbook advertising. Irs gove   An exempt organization receives income from the sale of advertising in its annual yearbook. Irs gove The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. Irs gove This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. Irs gove This advertising activity is an unrelated trade or business. Irs gove Pet boarding and grooming services. Irs gove   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. Irs gove These activities do not contribute importantly to its purpose of preventing cruelty to animals. Irs gove Museum eating facilities. Irs gove   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. Irs gove Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. Irs gove The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. Irs gove Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. Irs gove Halfway house workshop. Irs gove   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. Irs gove The profits are applied to the operating costs of the halfway house. Irs gove The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. Irs gove Travel tour programs. Irs gove   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 for which tax exemption was granted to the organization. Irs gove Example 1. Irs gove A tax-exempt university alumni association provides a travel tour program for its members and their families. Irs gove The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. Irs gove It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. Irs gove The organization provides an employee for each tour as a tour leader. Irs gove There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. Irs gove By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. Irs gove Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. Irs gove Therefore, the sale of the travel tours is an unrelated trade or business. Irs gove Example 2. Irs gove A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. Irs gove These tours are conducted by teachers and others certified by the state board of education. Irs gove The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. Irs gove A tour's study program consists of instruction on subjects related to the location being visited on the tour. Irs gove Each tour group brings along a library of material related to the subjects being studied on the tour. Irs gove During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. Irs gove Examinations are given at the end of each tour. Irs gove The state board of education awards academic credit for tour participation. Irs gove Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. Irs gove Insurance programs. Irs gove   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. Irs gove Exceptions. Irs gove   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. Irs gove Magazine publishing. Irs gove   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. Irs gove   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. Irs gove This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. Irs gove   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. Irs gove Directory of members. Irs gove   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. Irs gove Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. Irs gove The directory contains no commercial advertisement and is sold only to the organization's members. Irs gove   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. Irs gove Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. Irs gove The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. Irs gove This directory differs from the publication discussed next because of its noncommercial characteristics. Irs gove Sales of advertising space. Irs gove   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. Irs gove The journal is distributed without charge, mainly to the organization's members. Irs gove   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. Irs gove Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. Irs gove A business firm identified in a separate space is further identified in an Index of Advertisers. Irs gove   The organization solicits advertising by personal contacts. Irs gove Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. Irs gove The organization also solicits advertising in form letters appealing for corporate and personal contributions. Irs gove   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. Irs gove Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. Irs gove Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. Irs gove However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. Irs gove In that case, other factors should also be considered in determining whether a commercial benefit can be expected. Irs gove Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. Irs gove   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. Irs gove However, the purchaser of a listing cannot expect more than an inconsequential benefit. Irs gove Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. Irs gove Publishing legal notices. Irs gove   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. Irs gove The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. Irs gove The state designated the bar association's journal as the place to publish the required notices. Irs gove   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. Irs gove Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. Irs gove Therefore, the advertising income is unrelated trade or business income. Irs gove   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. Irs gove This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. Irs gove Therefore, the publishing of legal notices does not constitute an unrelated trade or business. Irs gove Museum greeting card sales. Irs gove    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. Irs gove Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. Irs gove The cards contain appropriate greetings and are personalized on request. Irs gove   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. Irs gove It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. Irs gove As a result, a large number of cards are sold at a significant profit. Irs gove   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. Irs gove The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. Irs gove The cards may encourage more people to visit the museum itself to share in its educational programs. Irs gove The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. Irs gove Therefore, these sales activities are not an unrelated trade or business. Irs gove Museum shop. Irs gove   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. Irs gove   The shop also rents originals or reproductions of paintings contained in its collection. Irs gove All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. Irs gove   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. Irs gove   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. Irs gove The same is true for the sale of literature relating to art. Irs gove Therefore, these sales activities are not an unrelated trade or business. Irs gove   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. Irs gove The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. Irs gove Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. Irs gove Therefore, these sales are an unrelated trade or business. Irs gove Business league's parking and bus services. Irs gove   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. Irs gove It also operates, as an insubstantial part of its activities, a park and shop plan. Irs gove   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. Irs gove The merchants cannot offer free or discount parking or bus fares to their customers. Irs gove   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. Irs gove Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. Irs gove   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. Irs gove That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. Irs gove   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. Irs gove This provides a particular service to individual members of the organization and does not further its exempt purpose. Irs gove Therefore, operating the park and shop plan is an unrelated trade or business. Irs gove Youth residence. Irs gove   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. Irs gove The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. Irs gove The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. Irs gove The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. Irs gove Health club program. Irs gove   An exempt charitable organization's purpose is to provide for the welfare of young people. Irs gove The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. Irs gove Nominal annual dues are charged for membership in the organization and use of the facilities. Irs gove   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. Irs gove The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. Irs gove   The health club program is in addition to the general physical fitness program of the organization. Irs gove Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. Irs gove Miniature golf course. Irs gove   An exempt youth welfare organization operates a miniature golf course that is open to the general public. Irs gove The course, which is managed by salaried employees, is substantially similar to commercial courses. Irs gove The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. Irs gove   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. Irs gove Sales of hearing aids. Irs gove   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. Irs gove This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. Irs gove It is not an unrelated trade or business. Irs gove Nonpatient laboratory testing. Irs gove   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. Irs gove However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. Irs gove Selling endorsements. Irs gove   An exempt scientific organization enjoys an excellent reputation in the field of biological research. Irs gove It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. Irs gove Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. Irs gove Accordingly, the sale of endorsements is an unrelated trade or business. Irs gove Sponsoring entertainment events. Irs gove   An exempt university has a regular faculty and a regularly enrolled student body. Irs gove During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. Irs gove Members of the general public also are admitted. Irs gove The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. Irs gove Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. Irs gove Therefore, the activity is not an unrelated trade or business. Irs gove Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. Irs gove Volunteer workforce. Irs gove   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. Irs gove Example 1. Irs gove A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. Irs gove Example 2. Irs gove A volunteer fire company conducts weekly public dances. Irs gove Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. Irs gove However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. Irs gove Convenience of members. Irs gove   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. Irs gove For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. Irs gove Qualified sponsorship activities. Irs gove   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. Irs gove Qualified sponsorship payment. Irs gove   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. Irs gove “Use or acknowledgment” does not include advertising the sponsor's products or services. Irs gove The organization's activities include all its activities, whether or not related to its exempt purposes. Irs gove   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. Irs gove   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. Irs gove Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. Irs gove Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. Irs gove   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. Irs gove   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. Irs gove For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. Irs gove Advertising. Irs gove   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. Irs gove For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Irs gove   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. Irs gove   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. Irs gove In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. Irs gove Exception for contingent payments. Irs gove   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. Irs gove However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. Irs gove Exception for periodicals. Irs gove   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. Irs gove For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. Irs gove It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). Irs gove   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. Irs gove See Sales of advertising space under Examples, earlier in this chapter. Irs gove Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Irs gove Exception for conventions and trade shows. Irs gove   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. Irs gove The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. Irs gove Selling donated merchandise. Irs gove   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. Irs gove For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. Irs gove Employee association sales. Irs gove   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. Irs gove This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. Irs gove Bingo games. Irs gove   Certain bingo games are not included in the term “unrelated trade or business. Irs gove ” To qualify for this exclusion, the bingo game must meet the following requirements. Irs gove It meets the legal definition of bingo. Irs gove It is legal where it is played. Irs gove It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. Irs gove Legal definition. Irs gove   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. Irs gove   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. Irs gove For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. Irs gove Legal where played. Irs gove   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. Irs gove The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. Irs gove No for-profit games where played. Irs gove   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. Irs gove Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. Irs gove Example. Irs gove Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. Irs gove In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. Irs gove Several for-profit organizations conduct nightly games. Irs gove Y conducts weekly bingo games in city S, while X conducts weekly games in county R. Irs gove Since state law confines the for-profit organizations to city S, local jurisdiction controls. Irs gove Y's bingo games conducted in city S are an unrelated trade or business. Irs gove However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. Irs gove Gambling activities other than bingo. Irs gove   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. Irs gove Pole rentals. Irs gove   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). Irs gove A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. Irs gove For this purpose, the term rental includes any sale of the right to use the pole (or other structure). Irs gove Distribution of low cost articles. Irs gove   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. Irs gove This applies to organizations described in section 501 that are eligible to receive charitable contributions. Irs gove   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. Irs gove   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. Irs gove The maximum cost of a low cost article is $9. Irs gove 70 for 2011. Irs gove The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. Irs gove Exchange or rental of member lists. Irs gove   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. Irs gove Hospital services. Irs gove   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. Irs gove This exclusion applies only to services described in section 501(e)(1)(A). Irs gove Public entertainment activity. Irs gove   An unrelated trade or business does not include a qualified public entertainment activity. Irs gove A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. Irs gove   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. Irs gove   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. Irs gove Its conducting qualified public entertainment activities will not affect determination of its exempt status. Irs gove Convention or trade show activity. Irs gove   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. Irs gove   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. Irs gove   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). Irs gove The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. Irs gove   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. Irs gove For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. Irs gove    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. Irs gove The trade show itself must be a qualified convention and trade show activity. Irs gove The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. Irs gove Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. Irs gove Prev  Up  Next   Home   More Online Publications
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Irs gove Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Irs gove Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Irs gove Fiscal-year taxpayers. Irs gove   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Irs gove These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Irs gove First Quarter The first quarter of a calendar year is made up of January, February, and March. Irs gove Second Quarter The second quarter of a calendar year is made up of April, May, and June. Irs gove Third Quarter The third quarter of a calendar year is made up of July, August, and September. Irs gove Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Irs gove Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Irs gove Use the following general guidelines to make these changes. Irs gove The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Irs gove Also see Saturday, Sunday, or legal holiday, earlier. Irs gove Individuals Form 1040. Irs gove    This form is due on the 15th day of the 4th month after the end of your tax year. Irs gove Form 4868 is used to request an extension of time to file Form 1040. Irs gove Estimated tax payments (Form 1040-ES). Irs gove   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Irs gove Partnerships Form 1065. Irs gove   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Irs gove Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Irs gove Form 1065-B (electing large partnerships). Irs gove   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Irs gove Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Irs gove Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Irs gove   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Irs gove S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Irs gove Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Irs gove Estimated tax payments. Irs gove   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Irs gove Form 2553. Irs gove   This form is used to choose S corporation treatment. Irs gove It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Irs gove Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Irs gove Principally, it covers the following federal taxes. Irs gove Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Irs gove Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Irs gove Federal unemployment (FUTA) tax you must pay as an employer. Irs gove The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Irs gove Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Irs gove Forms you may need. Irs gove   The following is a list and description of the primary employment tax forms you may need. Irs gove Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Irs gove This form is due the last day of the first calendar month after the calendar year ends. Irs gove Use it to report the FUTA tax on wages you paid. Irs gove Form 941, Employer's QUARTERLY Federal Tax Return. Irs gove This form is due the last day of the first calendar month after the calendar quarter ends. Irs gove Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Irs gove Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Irs gove This form is due the last day of the first calendar month after the calendar year ends. Irs gove Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Irs gove Form 944, Employer's ANNUAL Federal Tax Return. Irs gove This form is due the last day of the first calendar month after the calendar year ends. Irs gove Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Irs gove Form 945, Annual Return of Withheld Federal Income Tax. Irs gove This form is due the last day of the first calendar month after the calendar year ends. Irs gove Use it to report income tax withheld on all nonpayroll items. Irs gove Nonpayroll items include the following. Irs gove Backup withholding. Irs gove Withholding on pensions, annuities, IRAs, and gambling winnings. Irs gove Payments of Indian gaming profits to tribal members. Irs gove Fiscal-year taxpayers. Irs gove   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Irs gove The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Irs gove These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Irs gove See July 31 , later. Irs gove Extended due dates. Irs gove   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Irs gove If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Irs gove However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Irs gove First Quarter The first quarter of a calendar year is made up of January, February, and March. Irs gove Second Quarter The second quarter of a calendar year is made up of April, May, and June. Irs gove Third Quarter The third quarter of a calendar year is made up of July, August, and September. Irs gove Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Irs gove Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Irs gove Use this calendar with Publication 510. Irs gove Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Irs gove References to Form 2290 also apply to Form 2290(SP). Irs gove Forms you may need. Irs gove   The following is a list and description of the excise tax forms you may need. Irs gove Form 11-C, Occupational Tax and Registration Return for Wagering. Irs gove Use this form to register any wagering activity and to pay an occupational tax on wagering. Irs gove File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Irs gove You must file the form before you begin accepting wagers. Irs gove After that, file the form by July 1 of each year. Irs gove Also, see Form 730, later. Irs gove Form 720, Quarterly Federal Excise Tax Return. Irs gove File this form by the last day of the month following the calendar quarter. Irs gove Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Irs gove Form 730, Monthly Tax Return for Wagers. Irs gove Use this form to pay an excise tax on wagers you accept. Irs gove File this form for each month by the last day of the following month. Irs gove Also, see Form 11-C, earlier. Irs gove Form 2290, Heavy Highway Vehicle Use Tax Return. Irs gove Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Irs gove File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Irs gove The tax period begins on July 1 and ends the following June 30. Irs gove You must pay the full year's tax on all vehicles you have in use during the month of July. Irs gove You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Irs gove For more information, see the Instructions for Form 2290. Irs gove Fiscal-year taxpayers. Irs gove   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Irs gove Adjustments for Saturday, Sunday, or legal holidays. Irs gove   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Irs gove For excise taxes, there are two exceptions to this rule. Irs gove For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Irs gove Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Irs gove If the due date falls on a Sunday, the deposit is due on the following Monday. Irs gove For more information, see the Instructions for Form 720. Irs gove The Excise Tax Calendar has been adjusted for all of these provisions. Irs gove Regular method taxes. Irs gove   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Irs gove First Quarter The first quarter of a calendar year is made up of January, February, and March. Irs gove Second Quarter The second quarter of a calendar year is made up of April, May, and June. Irs gove Third Quarter The third quarter of a calendar year is made up of July, August, and September. Irs gove Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Irs gove How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Irs gove Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Irs gove Free help with your tax return. Irs gove   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs gove The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Irs gove The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs gove Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs gove Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Irs gove To find the nearest VITA or TCE site, visit IRS. Irs gove gov or call 1-800-906-9887. Irs gove   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs gove To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs gove aarp. Irs gove org/money/taxaide or call 1-888-227-7669. Irs gove   For more information on these programs, go to IRS. Irs gove gov and enter “VITA” in the search box. Irs gove Internet. Irs gove IRS. Irs gove gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Irs gove Apply for an Employer Identification Number (EIN). Irs gove Go to IRS. Irs gove gov and enter Apply for an EIN in the search box. Irs gove Request an Electronic Filing PIN by going to IRS. Irs gove gov and entering Electronic Filing PIN in the search box. Irs gove Check the status of your 2013 refund with Where's My Refund? Go to IRS. Irs gove gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs gove If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs gove Checking the status of your amended return. Irs gove Go to IRS. Irs gove gov and enter Where's My Amended Return in the search box. Irs gove Download forms, instructions, and publications, including some accessible versions. Irs gove Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Irs gove gov or IRS2Go. Irs gove Tax return and tax account transcripts are generally available for the current year and past three years. Irs gove Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs gove gov. Irs gove Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs gove Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs gove gov. Irs gove Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Irs gove gov or IRS2Go. Irs gove Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Irs gove An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Irs gove Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Irs gove If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Irs gove Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs gove Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Irs gove gov. Irs gove Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs gove The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs gove Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Irs gove AARP offers the Tax-Aide counseling program as part of the TCE program. Irs gove Visit AARP's website to find the nearest Tax-Aide location. Irs gove Research your tax questions. Irs gove Search publications and instructions by topic or keyword. Irs gove Read the Internal Revenue Code, regulations, or other official guidance. Irs gove Read Internal Revenue Bulletins. Irs gove Sign up to receive local and national tax news by email. Irs gove Phone. Irs gove You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs gove Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Irs gove Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs gove Call to locate the nearest volunteer help site, 1-800-906-9887. Irs gove Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs gove The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs gove Most VITA and TCE sites offer free electronic filing. Irs gove Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs gove Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs gove Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Irs gove The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Irs gove If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs gove Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs gove Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs gove Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Irs gove Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs gove Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Irs gove You should receive your order within 10 business days. Irs gove Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Irs gove Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Irs gove Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Irs gove Call to ask tax questions, 1-800-829-1040. Irs gove Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs gove The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs gove These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Irs gove gsa. Irs gove gov/fedrelay. Irs gove Walk-in. Irs gove You can find a selection of forms, publications and services — in-person, face-to-face. Irs gove Products. Irs gove You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs gove Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs gove Services. Irs gove You can walk in to your local TAC most business days for personal, face-to-face tax help. Irs gove An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs gove If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Irs gove No appointment is necessary—just walk in. Irs gove Before visiting, check www. Irs gove irs. Irs gove gov/localcontacts for hours of operation and services provided. Irs gove Mail. Irs gove You can send your order for forms, instructions, and publications to the address below. Irs gove You should receive a response within 10 business days after your request is received. Irs gove  Internal Revenue Service 1201 N. Irs gove Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Irs gove   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs gove Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs gove What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Irs gove We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs gove You face (or your business is facing) an immediate threat of adverse action. Irs gove You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs gove   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs gove Here's why we can help: TAS is an independent organization within the IRS. Irs gove Our advocates know how to work with the IRS. Irs gove Our services are free and tailored to meet your needs. Irs gove We have offices in every state, the District of Columbia, and Puerto Rico. Irs gove How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Irs gove irs. Irs gove gov/advocate, or call us toll-free at 1-877-777-4778. Irs gove How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs gove If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irs gove irs. Irs gove gov/sams. Irs gove Low Income Taxpayer Clinics. Irs gove   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Irs gove Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs gove Visit www. Irs gove TaxpayerAdvocate. Irs gove irs. Irs gove gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs gove gnewbus01 Prev  Up  Next   Home   More Online Publications