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Late Tax

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Current Edition of Exempt Organizations Update

EO Update is a periodic newsletter with information for tax-exempt organizations and tax practitioners - attorneys, accountants, and others - who represent them, from Exempt Organizations (Tax-Exempt and Government Entities) at the IRS.

 

Issue Highlights Release
Date
2014-6

 

  1. IRS phone forum scheduled March 27:Veterans Organizations: Help from the IRS on Key Rules
  2. Changes made to EO Select Check
  3. Exempt Organizations Business Master File Extract page updated
  4. Register for EO workshop
  5. Revenue Procedure 2014-22 posted
  6. IRS phone forum Q&As/presentations posted

 

 

3/20/2014

Browse the newsletter archive or subscribe to future editions.

 

Page Last Reviewed or Updated: 20-Mar-2014

The Late Tax

Late tax Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Late tax Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Late tax The April 19, 1995, attack on the Alfred P. Late tax Murrah Federal Building (Oklahoma City attack). Late tax The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Late tax Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Late tax The Act also provides other types of relief. Late tax For example, it provides that the following amounts are not included in income. Late tax Payments from the September 11th Victim Compensation Fund of 2001. Late tax Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Late tax Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Late tax Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Late tax Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Late tax Worksheet A. Late tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Late tax 1       2 Enter the total tax from the decedent's income tax return. Late tax See Table 1 on page 5 for the line number for years before 2002. Late tax 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Late tax (These taxes are not eligible for forgiveness. Late tax )           a Self-employment tax. Late tax 3a         b Social security and Medicare tax on tip income not reported to employer. Late tax 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Late tax 3c         d Tax on excess accumulation in qualified retirement plans. Late tax 3d         e Household employment taxes. Late tax 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Late tax 3f         g Tax on golden parachute payments. Late tax 3g       4 Add lines 3a through 3g. Late tax 4       5 Tax to be forgiven. Late tax Subtract line 4 from line 2. Late tax 5       Note. Late tax If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Late tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Late tax If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Late tax The IRS will determine the amount to be refunded. Late tax Worksheet A. Late tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Late tax 1       2 Enter the total tax from the decedent's income tax return. Late tax See Table 1 on page 5 for the line number for years before 2002. Late tax 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Late tax (These taxes are not eligible for forgiveness. Late tax )           a Self-employment tax. Late tax 3a         b Social security and Medicare tax on tip income not reported to employer. Late tax 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Late tax 3c         d Tax on excess accumulation in qualified retirement plans. Late tax 3d         e Household employment taxes. Late tax 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Late tax 3f         g Tax on golden parachute payments. Late tax 3g       4 Add lines 3a through 3g. Late tax 4       5 Tax to be forgiven. Late tax Subtract line 4 from line 2. Late tax 5       Note. Late tax If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Late tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Late tax If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Late tax The IRS will determine the amount to be refunded. Late tax Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Late tax S. Late tax Individual Income Tax Return 1040NR U. Late tax S. Late tax Nonresident Alien Income Tax Return 1040X Amended U. Late tax S. Late tax Individual Income Tax Return 1041 U. Late tax S. Late tax Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications