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Www Irs Gov Vita

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Www Irs Gov Vita

Www irs gov vita Index A Abatement of interest and penalties, Abatement of interest and penalties. Www irs gov vita Accidents, Deductible losses. Www irs gov vita , Nondeductible losses. Www irs gov vita Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. Www irs gov vita , Adjustments to Basis Amended returns, Amended return. Www irs gov vita Appraisals, Appraisal. Www irs gov vita , Costs of photographs and appraisals. Www irs gov vita Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. Www irs gov vita Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. Www irs gov vita , Adjustments to Basis Replacement property, Basis of replacement property. Www irs gov vita Business or income-producing property, Business or income-producing property. Www irs gov vita Business purposes, property used partly for, Property used partly for business and partly for personal purposes. Www irs gov vita C Cars Accidents, Deductible losses. Www irs gov vita Fair market value of, Car value. Www irs gov vita Cash gifts, Cash gifts. Www irs gov vita Casualty losses, Table 3. Www irs gov vita When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. Www irs gov vita Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. Www irs gov vita Nondeductible losses, Nondeductible losses. Www irs gov vita Progressive deterioration, Progressive deterioration. Www irs gov vita Proof of, Casualty loss proof. Www irs gov vita When to report, Losses. Www irs gov vita Workbooks for listing property, Workbooks for casualties and thefts. Www irs gov vita Clean up costs, Cost of cleaning up or making repairs. Www irs gov vita Condemnation, Condemnations. Www irs gov vita Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. Www irs gov vita Clean up, Cost of cleaning up or making repairs. Www irs gov vita Incidental expenses, Related expenses. Www irs gov vita Landscaping, Landscaping. Www irs gov vita Photographs taken after loss, Costs of photographs and appraisals. Www irs gov vita Protection, Cost of protection. Www irs gov vita Repair, Cost of cleaning up or making repairs. Www irs gov vita Replacement, Replacement cost. Www irs gov vita D Death of taxpayer Postponement of gain, Death of a taxpayer. Www irs gov vita Deductible losses, Deductible losses. Www irs gov vita Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. Www irs gov vita , Table 3. Www irs gov vita When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. Www irs gov vita Reporting Loss on Deposits When to report, Loss on deposits. Www irs gov vita Disaster area losses, Lessee's loss. Www irs gov vita Claiming on amended return, Claiming a disaster loss on an amended return. Www irs gov vita Federal loan canceled, Federal loan canceled. Www irs gov vita Federally declared disaster, Business or income-producing property located in a federally declared disaster area. Www irs gov vita , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. Www irs gov vita Form 1040X, How to report the loss on Form 1040X. Www irs gov vita Home made unsafe, Home made unsafe by disaster. Www irs gov vita How to deduct loss in preceding year, How to deduct your loss in the preceding year. Www irs gov vita Inventory, Disaster loss to inventory. Www irs gov vita Main home rules, Main home in disaster area. Www irs gov vita , Gains. Www irs gov vita Qualified disaster mitigation payments, Qualified disaster mitigation payments. Www irs gov vita Qualified disaster relief payments, Qualified disaster relief payments. Www irs gov vita Records to keep, Records. Www irs gov vita Tax deadlines postponed, Covered disaster area. Www irs gov vita When to deduct, When to deduct the loss. Www irs gov vita Table 3, Table 3. Www irs gov vita When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. Www irs gov vita Disaster relief grants, Disaster relief. Www irs gov vita Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. Www irs gov vita F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. Www irs gov vita Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. Www irs gov vita Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. Www irs gov vita , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. Www irs gov vita Figuring loss, Theft loss proof. Www irs gov vita , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. Www irs gov vita Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. Www irs gov vita Form 1040, Schedule D, Personal-use property. Www irs gov vita Form 1040X Disaster area losses, How to report the loss on Form 1040X. Www irs gov vita Form 4684 Reporting gains and losses on personal-use property, Personal-use property. Www irs gov vita Free tax services, Free help with your tax return. Www irs gov vita G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. Www irs gov vita Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. Www irs gov vita H Help (see Tax help) I Incidental expenses, Related expenses. Www irs gov vita Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. Www irs gov vita Interest abatement, Abatement of interest and penalties. Www irs gov vita Inventory losses, Loss of inventory. Www irs gov vita Disaster area losses, Disaster loss to inventory. Www irs gov vita L Landscaping, Landscaping. Www irs gov vita Leased property, Leased property. Www irs gov vita When to report, Lessee's loss. Www irs gov vita Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. Www irs gov vita Records of, Theft loss proof. Www irs gov vita Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. Www irs gov vita (Table 3), Table 3. Www irs gov vita When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. Www irs gov vita , Married taxpayers. Www irs gov vita Mislaid or lost property, Mislaid or lost property. Www irs gov vita Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. Www irs gov vita Nondeductible losses, Nondeductible losses. Www irs gov vita P Payments for living expenses, Insurance payments for living expenses. Www irs gov vita Penalty abatement, Abatement of interest and penalties. Www irs gov vita Personal property Loss deduction, figuring of, Personal property. Www irs gov vita Personal-use property Reporting gains and losses, Personal-use property. Www irs gov vita Personal-use real property, Exception for personal-use real property. Www irs gov vita Photographs Documentation of loss, Costs of photographs and appraisals. Www irs gov vita Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. Www irs gov vita Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. Www irs gov vita Changing mind, Changing your mind. Www irs gov vita Replacement property acquired after return filed, Replacement property acquired after return filed. Www irs gov vita Replacement property acquired before return filed, Replacement property acquired before return filed. Www irs gov vita Required statement, Required statement. Www irs gov vita Substituting replacement property, Substituting replacement property. Www irs gov vita Three-year limit, Three-year limit. Www irs gov vita Proof of loss, Proof of Loss Protection costs, Cost of protection. Www irs gov vita Publications (see Tax help) R Records of loss, Theft loss proof. Www irs gov vita Recovered stolen property, Recovered stolen property. Www irs gov vita Reimbursements Cash gifts, Cash gifts. Www irs gov vita Disaster relief, Disaster relief. Www irs gov vita Employer's emergency disaster fund, Employer's emergency disaster fund. Www irs gov vita Failure to file a claim, Failure to file a claim for reimbursement. Www irs gov vita Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. Www irs gov vita Related person, replacement property bought from, Buying replacement property from a related person. Www irs gov vita Repair costs, Cost of cleaning up or making repairs. Www irs gov vita Replacement cost, Replacement cost. Www irs gov vita Replacement period, Replacement Period Extension of, Extension. Www irs gov vita Replacement property, Replacement Property Advance payment, Advance payment. Www irs gov vita Basis adjustment to corporation's property, Basis adjustment to corporation's property. Www irs gov vita Basis of, Basis of replacement property. Www irs gov vita Main home, Main home replaced. Www irs gov vita In disaster area, Main home in disaster area. Www irs gov vita Postponement of gain, Replacement property acquired before return filed. Www irs gov vita Reporting gains and losses, Reporting a gain. Www irs gov vita , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. Www irs gov vita Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. Www irs gov vita Table 1, Table 1. Www irs gov vita Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. Www irs gov vita Personal-use property, Personal-use property. Www irs gov vita Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. Www irs gov vita State disaster relief grants for businesses, State disaster relief grants for businesses. Www irs gov vita Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. Www irs gov vita Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. Www irs gov vita When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. Www irs gov vita Mislaid or lost property, Mislaid or lost property. Www irs gov vita Proof of, Theft loss proof. Www irs gov vita When to deduct (Table 3), Table 3. Www irs gov vita When To Deduct a Casualty or Theft Loss When to report, Losses. Www irs gov vita Workbooks for listing property, Workbooks for casualties and thefts. Www irs gov vita Timber loss, Timber loss. Www irs gov vita W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. Www irs gov vita Prev  Up     Home   More Online Publications
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Understanding your CP259F Notice

We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 5227 immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which organizations must file a Form 5227?
Form 5227 must be filed by all charitable remainder trusts described in section 664; all pooled income funds described in section 642(c)(5); and all other trusts such as charitable lead trusts that meet the definition of a split-interest trust under section 4947(a)(2), unless certain exceptions apply (see General Instructions of the Form 5227 Instructions).

When is Form 5227 due?
Form 5227 is due by April 15 of each year. If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. More information can be found at the Form 5227 Instructions.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259F, Page 1

Notice CP259F, Page 2

Notice CP259F, Page 3

Notice CP259F, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The Www Irs Gov Vita

Www irs gov vita 7. Www irs gov vita   Excess Contributions Table of Contents How Do I Know If I Have Excess Contributions? What Happens If I Have Excess Contributions?Excess Annual Addition Excess Elective Deferral If your actual contributions are greater than your MAC, you have an excess contribution. Www irs gov vita Excess contributions can result in income tax, additional taxes, and penalties. Www irs gov vita The effect of excess contributions depends on the type of excess contribution. Www irs gov vita This chapter discusses excess contributions to your 403(b) account. Www irs gov vita How Do I Know If I Have Excess Contributions? At the end of the year or the beginning of the next year, you should refigure your MAC based on your actual compensation and actual contributions made to your account. Www irs gov vita If the actual contributions to your account are greater than your MAC, you have excess contributions. Www irs gov vita If, at any time during the year, your employment status or your compensation changes, you should refigure your MAC using a revised estimate of compensation to prevent excess contributions. Www irs gov vita What Happens If I Have Excess Contributions? Certain excess contributions in a 403(b) account can be corrected. Www irs gov vita The effect of an excess 403(b) contribution will depend on the type of excess contribution. Www irs gov vita Types of excess contributions. Www irs gov vita   If, after checking your actual contributions, you determine that you have an excess, the first thing is to identify the type of excess that you have. Www irs gov vita Excess contributions to a 403(b) account are categorized as either an: Excess annual addition, or Excess elective deferral. Www irs gov vita Excess Annual Addition An excess annual addition is a contribution that is more than your limit on annual additions. Www irs gov vita To determine your limit on annual additions, see chapter 3 (chapter 5 for ministers or church employees). Www irs gov vita In the year that your contributions are more than your limit on annual additions, the excess amount will be included in your income. Www irs gov vita Excise Tax If your 403(b) account invests in mutual funds, and you exceed your limit on annual additions, you may be subject to a 6% excise tax on the excess contribution. Www irs gov vita The excise tax does not apply to funds in an annuity account or to excess deferrals. Www irs gov vita You must pay the excise tax each year in which there are excess contributions in your account. Www irs gov vita Excess contributions can be corrected by contributing less than the applicable limit in later years or by making permissible distributions. Www irs gov vita See chapter 8 for a discussion on permissible distributions. Www irs gov vita You cannot deduct the excise tax. Www irs gov vita Reporting requirement. Www irs gov vita   You must file Form 5330 if there has been an excess contribution to a custodial account and that excess has not been corrected. Www irs gov vita Excess Elective Deferral An excess elective deferral is the amount that is more than your limit on elective deferrals. Www irs gov vita To determine your limit on elective deferrals, see chapter 4. Www irs gov vita Your employer's 403(b) plan may contain language permitting it to distribute excess deferrals. Www irs gov vita If so, it may require that in order to get a distribution of excess deferrals, you either notify the plan of the amount of excess deferrals or designate a distribution as an excess deferral. Www irs gov vita The plan may require that the notification or designation be in writing and may require that you certify or otherwise establish that the designated amount is an excess deferral. Www irs gov vita A plan is not required to permit distribution of excess deferrals. Www irs gov vita Correction of excess deferrals during year. Www irs gov vita   If you have excess deferrals for a year, a corrective distribution may be made only if both of the following conditions are satisfied. Www irs gov vita The plan and either you or your employer designate the distribution as an excess deferral to the extent you have excess deferrals for the year. Www irs gov vita The correcting distribution is made after the date on which the excess deferral was made. Www irs gov vita Correction of excess deferrals after the year. Www irs gov vita   If you have excess deferrals for a year, you may receive a correcting distribution of the excess deferral no later than April 15 of the following year. Www irs gov vita The plan can distribute the excess deferral (and any income allocable to the excess) no later than April 15 of the year following the year the excess deferral was made. Www irs gov vita Tax treatment of excess deferrals not attributable to Roth contributions. Www irs gov vita   If the excess deferral is distributed by April 15, it is included in your income in the year contributed and the earnings on the excess deferral will be taxed in the year distributed. Www irs gov vita Tax treatment of excess deferrals attributable to Roth contributions. Www irs gov vita   For these rules, see Regulations section 1. Www irs gov vita 402(g)-1(e). Www irs gov vita Prev  Up  Next   Home   More Online Publications