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State tax free Index A Assistance (see Tax help) B Base amount, Base amount. State tax free C Canadian social security benefits, Canadian or German social security benefits paid to U. State tax free S. State tax free residents. State tax free Children's benefits, Children's benefits. State tax free Comments on publication, Comments and suggestions. State tax free D Deductions related to benefits, Deductions Related to Your Benefits $3,000 or less, Deduction $3,000 or less. State tax free $3,000. State tax free 01 or more, Deduction more than $3,000. State tax free Disability benefits repaid, Disability payments. State tax free E Estimated tax, Tax withholding and estimated tax. State tax free F Form 1040, Reporting on Form 1040. State tax free Form 1040A, Reporting on Form 1040A. State tax free Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form RRB-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. State tax free , Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form SSA-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. State tax free , Appendix Form W-4V, Tax withholding and estimated tax. State tax free Free tax services, Free help with your tax return. State tax free Future developments Product page, Reminders G German social security benefits, Canadian or German social security benefits paid to U. State tax free S. State tax free residents. State tax free H Help (see Tax help) J Joint returns, Joint return. State tax free L Legal expenses, Legal expenses. State tax free Lump-sum election, Lump-Sum Election Example, Example M Missing children, photographs of, Reminders N Nonresident aliens, Nonresident aliens. State tax free Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Nontaxable benefits, Benefits not taxable. State tax free P Permanent resident aliens, Lawful permanent residents. State tax free Publications (see Tax help) R Railroad retirement benefits, Introduction Repayments Benefits received in earlier year, Repayment of benefits. State tax free , Repayment of benefits received in an earlier year. State tax free Disability benefits, Disability payments. State tax free Gross benefits, Repayment of benefits. State tax free , Repayments More Than Gross Benefits Reporting requirements, How To Report Your Benefits Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099. State tax free S Social Security benefits, Introduction Suggestions for publication, Comments and suggestions. State tax free T Tax help, How To Get Tax Help Taxable benefits Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable? Maximum taxable part, Maximum taxable part. State tax free Person receiving benefits determines, Who is taxed. State tax free Worksheets, Worksheet A. State tax free Examples, Examples, Worksheets Which to use, Which worksheet to use. State tax free Total income, figuring, Figuring total income. State tax free TTY/TDD information, How To Get Tax Help U U. State tax free S. State tax free citizens residing abroad, U. State tax free S. State tax free citizens residing abroad. State tax free U. State tax free S. State tax free residents Canadian or German social security benefits paid to, Canadian or German social security benefits paid to U. State tax free S. State tax free residents. State tax free W Withholding, Tax withholding and estimated tax. State tax free Exemption from, Exemption from withholding. State tax free Form W-4V, Tax withholding and estimated tax. State tax free Voluntary, Tax withholding and estimated tax. State tax free Worksheets Taxable benefits Blank Worksheet 1, Worksheets Filled-in Worksheet 1, Filled-in Worksheet 1. State tax free Figuring Your Taxable Benefits, Filled-in Worksheet 1. State tax free Figuring Your Taxable Benefits, Filled-in Worksheet 1. State tax free Figuring Your Taxable Benefits, Filled-in Worksheet 1. State tax free Figuring Your Taxable Benefits Quick calculation, sample, Worksheet A. State tax free Prev  Up     Home   More Online Publications
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State tax free Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. State tax free  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. State tax free The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. State tax free ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. State tax free R. State tax free B. State tax free 553. State tax free Prop. State tax free Regs. State tax free on Good Faith Determinations. State tax free New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. State tax free  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. State tax free On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. State tax free See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. State tax free Reg. State tax free 38148. State tax free On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. State tax free The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. State tax free See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. State tax free Reg. State tax free 20,523. State tax free Timing of when an Organization is exempt for Federal Tax Purposes. State tax free  As noted in section 2. State tax free 03(4) of Revenue Procedure 2013-9, 2013-2 I. State tax free R. State tax free B. State tax free 267, the provisions in section 11. State tax free 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. State tax free Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. State tax free In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. State tax free The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. State tax free Section 11. State tax free 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. State tax free Exempt Organizations Select Check. State tax free  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. State tax free It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). State tax free Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. State tax free Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). State tax free Have filed a Form 990-N (e-Postcard) annual electronic notice. State tax free  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. State tax free See also Revenue Procedure 2011-33, 2011-25 I. State tax free R. State tax free B. State tax free 887. State tax free Future developments. State tax free . State tax free  The IRS has created a page on IRS. State tax free gov for information about Publication 557, at www. State tax free irs. State tax free gov/pub557. State tax free Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. State tax free Reminders The Patient Protection and Affordable Care Act (ACA). State tax free   The ACA added several new laws. State tax free This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. State tax free For more information, go to IRS. State tax free gov and select Affordable Care Act Tax Provisions. State tax free Electronic filing requirement for large organizations. State tax free  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. State tax free For more information, go to e-file for Charities and Non-Profits. State tax free Section 501(c)(15) gross receipts. State tax free   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. State tax free See Notice 2006-42, 2006-19 I. State tax free R. State tax free B. State tax free 878, Notice 2006-42. State tax free Prohibited tax shelter transactions. State tax free  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. State tax free See T. State tax free D. State tax free 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. State tax free R. State tax free B. State tax free 242. State tax free See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. State tax free Pension Protection Act of 2006 tax changes. State tax free  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. State tax free Unless otherwise noted, most of the changes became effective on August 17, 2006. State tax free For key provisions, go to The Pension Protection Act of 2006. State tax free Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. State tax free There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. State tax free There are additional standards for credit counseling organizations. State tax free The definition of convention or association of churches has been modified. State tax free Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. State tax free The requirements of disclosure to state officials relating to exempt organizations has been modified. State tax free There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. State tax free There are new excise taxes on prohibited tax shelter transactions. State tax free There is a modification of recordkeeping requirements for certain charitable contributions. State tax free Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). State tax free It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. State tax free To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. State tax free Organizations that are exempt under section 501(a) include those organizations described in section 501(c). State tax free Section 501(c) organizations are covered in this publication. State tax free Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. State tax free Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. State tax free Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. State tax free Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). State tax free Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. State tax free Organizations not discussed in this publication. State tax free   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. State tax free These organizations (and the Code sections that apply to them) are as follows. State tax free Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. State tax free   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. State tax free If you think your organization falls within one of these categories, contact the IRS for any additional information you need. State tax free For telephone assistance, call 1-877-829-5500. State tax free   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. State tax free If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. State tax free Organization Reference Chart. State tax free   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. State tax free It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. State tax free It also describes each type of qualifying organization and the general nature of its activities. State tax free   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. State tax free Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. State tax free Check the IRS website, IRS. State tax free gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. State tax free irs. State tax free gov/charities/index. State tax free html. State tax free Comments and suggestions. State tax free   We welcome your comments about this publication and your suggestions for future editions. State tax free   You can e-mail us while visiting our website at IRS. State tax free gov. State tax free   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax free   If you wish telephone assistance, please call 1-877-829-5500. State tax free This toll-free telephone service is available Monday through Friday. State tax free Prev  Up  Next   Home   More Online Publications